消费税 (2):什么是消费税 ? (What is GST ?)

20141020-001.www.klse.company.blogspot.com.什么是消费税.GST Malaysia.1gst.com.my

费税是政府向应课税的商品及服务征收的税项,这也包括所有进口商品及服务,所有注册厂商将作为政府代理,以向消费者征收消费税。

费税主要包括进项税 (Input Tax) 以及销项税 (Output Tax)进项税是指在购买商品及服务时所支付的消费税;销项税则是指在营业销售时向客户所收取的消费税。

GST TIME OF SUPPLY (THE 21 DAYS RULE)

The time of supply is important because it determines the taxable period in which the output tax should be accounted for.

The rules vary depending whether it is a supply of goods or services.

 The basic time of supply for goods is :

  • If the goods are to be removed/delivered, at the time of removal of goods.
  • If the goods are not delivered, at the time when the goods are made available to the customers.
  • If the goods are on consignment, at the time when it becomes certain that the taxable supply has taken place or 12 months after the removal, whichever is the earlier.

GST TYPES OF SUPPLY

GST is to be charged on any supply of goods and services made in Malaysia where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him. Thus, GST is charged or accounted for only when all of the following requirements are met :

  • There must be a supply
  • It must be a supply of goods and services
  • It must be made in the course or furtherance of a business
  • The supply must be made in Malaysia
  • It must be made by a taxable person
  • It must be a taxable supply

GST IS ALSO PAYABLE WHERE YOU MAKE A TAXABLE IMPORTATION

GST TAX CODE : ZP

TAX CODE : ZP

This refers to goods and services purchased from GST registered suppliers where GST is charged at 0%. This is also commonly known as Zero-Rated purchases.

LIST IS AVAILABLE FROM ROYAL MALAYSIA CUSTOMS WEBSITE UNDER GST LEGISTRATION / ORDER.

GST TAX CODE : NR

TAX CODE : NR

This refers to goods and services purchased from non-GST registered supplier/trader. A supplier / trader who is not registered for GST is not allowed to charge and collect GST. Under the GST model, any unauthorised collection of GST is an offence.

 

***YOU CANNOT CLAIM BACK GST FROM NON-REGISTERED GST TRADERS