消费税(4):读懂消费税内的供应地点 (Place of Supply)与供应时间 (Time of Supply)

 20141112-001.www.klse.company.blogspot.com.读懂消费税内的供应地点 Place of Supply与供应时间 Time of Supply.GST Malaysia.1gst.com.my

最近上了一个课程,其中一名消费税总监基于关税局每天都接到数以万计的电话、信件或电邮询问,而向会场的出席者大吐苦水说:“你怎么能指望关税局每天去接听你们所有的电话、信件或电子邮件咨询,而我们却面临人手不足的窘境。“

我可以理解关税局的压力,然而那可是你们的责任啊 !

GST TAX INVOICE-PRO FORMA INVOICE

  • A pro forma invoice is not regarded as a tax invoice.
  • You can claim input tax in your GST return if you have a proper tax invoice.
  • Your supplier should give you a proper tax invoice for claiming input tax.

GST TAX CODE : TX-E43

TAX CODE : TX-E43

This is only applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader).

TX-E43 should be used for transactions involving the payment of input tax that is directly attributable to the making incidental Exempt Supplies.

GST PLACE OF SUPPLY

  • A supply of goods or services will be within the scope of GST if the place of supply is in Malaysia.
  • Supplies made outside Malaysia are considered to be out of the scope of GST.
  • There are two separate rules for determining the place of supply for goods and services.