GST Updates: Taxable Period, Tax Codes & GST Return-03 - YYC Business School | YYC商学院

GST Updates: Taxable Period, Tax Codes & GST Return-03

14 Feb
GST Updates: Taxable Period, Tax Codes & GST Return-03

1. Updates on Taxable Period  应纳税期的更新
2. Updates on GST Tax Codes GST 税务代码的更新
3. Updates on Changes in GST-03 Return Form GST-03申报表更改的详情


[ 1. Updates on Taxable Period  应纳税期的更新]

GST registrants may now request to the Director General of Customs for a two months taxable period (Bi-Monthly) subject to the following conditions:
GST注册商家可向关税局总监申请换成两个月制的应纳税期(双月制),须符合以下条件:• Applicable only for registrants with a monthly taxable period
只适用于每月纳税期的GST注册商家
• Registrants under cash basis industries such as retailing are not allowed to apply
属现金交易行业的商家(例如零售业)不能申请
• All applications will be subject to Director General’s condition and approval
所有申请须经过关税局总监批准
*All applications MUST BE be made via Taxpayer Access Point (TAP).所有申请须通过TAP系统申请。

[2.Updates on GST Tax Codes GST 税务代码的更新]

  • There is ONE additional tax code 增加了1个新的GST税务代码  (IM-CG)
IM-CG refers to all capital goods imported into Malaysia which are subject to GST.

The GST amount is calculated on the value which includes cost, insurance and
freight plus the customs duty payable (if any) that based on the import declaration
form (Customs Form No. 1 (K1), and other reference documents).

IM-CG 是指所有进口到马来西亚须缴GST的资本货物。
该GST金额的计算是包括成本、保险和运费加上根据海关 K1 表格和其他参考文件进口报关的应付关税(如果有的话)。
*NEED to disclosed in field
*须填写在
6(a), 6(b) & 16

  • 4 Tax codes are removed 4个税务代码被移除 (EP, RP, GP, NP)
  • 3 Tax codes are combined into ZP 这三个GST税务代码合三为一了!用ZP (EP, RP, GP)
Tax Code ZP refers to goods and services purchased from GST registered suppliers whereas GST is charged at zero-rated or not subject to GST. This is also commonly known as zero-rated purchases. This purchases are including:
ZP指的是向GST注册供应商采购的商品及服务属零税率或无GST收费。这也通常被称为零税率购买。这类采购包括:
a. zero-rated purchase as prescribed in GST (Zero-Rated Supply) Order 2014.
零税率采购(根据GST零税率供应法令2014)b. an exempt supply are prescribed in GST (Exempt Supply) Order 2014.
免税供应(根据GST免税供应法令2014)c. purchase of goods which given relief from charging and payment of GST. Example for this tax code are purchase of RON95 petrol, diesel and other relief supply that been given relief from GST as prescribed under GST (Relief) Order 2014.
采购豁免征收与支付GST的商品。税务代码例子为:采购RON95汽油,柴油和其他根据GST豁免法令2014的豁免GST供应品。d. purchase transactions which disregarded from charging and payment of GST under GST legislations. Examples, purchase within GST group registration, purchase made within a Warehouse Scheme & others disregarded supplies and etc.
根据GST法令可无视征收或支付GST的采购交易,例如:GST注册集团内的采购,在仓储计划内的采购及其他可无视供应品等。

[3. Updates on Changes in GST-03 Return Form GST-03申报表更改的详情]


More details on changes in GST-03 Return Form mentioned in last newsletter.
还记得上一期提到的GST-03申报表更改吗?
Field 15  changed from “Total Value of GST Suspended” to “Total Value of Other Supplies”
第15项从原本的“暂缓缴交商品及服务税改为“其他供应品的总价值”。

These are the GST tax codes included under “Total Value of Other Supplies”.
“其他供应品总价值”包括这些GST税务代码。
– GS, OS, OS-TXM, NTX, SR-JWS

GST Tax Codes & GST-03 Return Mapping