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GST HANDHOLDING PROGRAM
SYED NASSER ALMASHOOR BIN SYED IDROSSPENGUASA KASTAM W41BAHAGIAN GSTCAWANGAN PENGURUSAN PEMBAYAR CUKAI UTAMA (CPPCU)
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IntroductionTax CodesGST Audit Files (GAF)How to FILE A RETURN (GST-03)
How to make a payment
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Overview
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1
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INTRODUCTION
Why Accounting Software???•Record keeping (GST Act 2014, Sec 36 Duty to keep records)
•Less likely to make errors for tax reporting purposes (GST Act 2014, Sec 88 Penalty for incorrect return)
•Reduce compliance Cost
•Easier to make JKDM requests (GST Act 2014, Sec 81 Access to place or premises)
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BUDGET 2014To encourage the usage of accounting software, government have allocated about RM150m for
registered SME’s to upgrade/buy a GST compliance accounting software from listed vendor
-E VOUCHER RM1000 each-
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Essential GST Compliance Software Features
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•Capture Output Tax
•Capture Input Tax
•Auto Compute Output Tax – Input Tax
At Every Taxable Period
Auto Generate GST-03 Form
Auto Generate & Submit GST-03 Online
Auto Generate GAF File & TAP file
Able to Capture GST Tax Codes
•Normal Invoice
•Tax Invoice
•Simplified Tax Invoice
Tax Invoice Features
• CAN CATER GST SCENARIO Deposit Deem supply Block input Invoice issued after delivery of goods (21 days rule) Self Recipient Accounting (eg. imported services) Bad Debt Relief and Bad Debt Recovered Self-billed invoice Mix-supply, IRR, CGA, yearly adjustment.
Essential GST Compliance Software Features
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TAX CODES
GST Tax Codes
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GST TAX CODES ARE DIVIDED INTO 2 CATEGORIES
PURCHASE TAX CODES
SUPPLY TAX CODES
GST Purchases Tax Codes
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1. PURCHASES TAX CODES( 13 Tax Codes )
TAX CODE - PURCHASE
No Code Rate Description
1 TX 6% Purchases with GST incurred at 6% and directly attributable to taxable supplies.
2 IM 6% Import of goods with GST incurred.
3 IS 0% Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme).
4 BL 6% Purchases with GST incurred but not claimable (Disallowance of Input Tax)
5 NR 0% Purchase from non GST-registered supplier with no GST incurred.
6 ZP 0% Purchase from GST-registered supplier with no GST incurred. (e.g. zero rated supply).
7 EP 0% Purchases exempted from GST. E.g. purchase of residential property or financial services.
8 OP 0%Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods
overseas).
9 TX-E43 6% Purchase with GST incurred directly attributable to incidental exempt supplies.
10 TX-N43 6% Purchase with GST incurred directly attributable to non-incidental exempt supplies.
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TAX CODE - PURCHASE
No Code Rate Description
11 TX-RE 6% Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.
12 GP 0%Purchase transactions which disregarded under GST legislation (e.g. purchase within
GST group registration).
13 AJP 6% Any adjustment made to Input Tax e.g.: Bad Debt Relief & other input tax adjustment.
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GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(1)
TX 6% Purchases with GST incurred at 6% and Directly Attributable to Taxable Supplies
EXPLANATION NOTES
• This refers to goods and/or services purchased from GST Registered Suppliers.
Examples include goods or services purchased for business purposes from GST
registrants. (e.g. Stationery, Audit Fees, Tax Fees, Utilities Expenses, Rental,
Office Expenses etc.)
GST Purchase Tax Codes Guides
14
GST TAX CODE FOR PURCHASES(2)
IM 6% Import of Goods with GST incurred
EXPLANATION NOTES
• All Goods imported into Malaysia are subjected to Duties and/or GST.
• GST is calculated on the value which includes COST, INSURANCE AND
FREIGHT (C.I.F) plus the CUSTOMS DUTY payable (if any),
GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(2)
IM 6% Import of Goods with GST incurred
EXPLANATION NOTES
• unless the Imported Goods are for Storage in a Custom Licensed Bonded
Warehouse or Free Industrial Zone (FIZ) or imported under the GST
Warehouse Scheme (WS) or under the GST Approved Trader Scheme (ATS).
• If you are a GST registrant and have paid GST to Malaysia Customs on your
Imports, you can Claim Input Tax Credit deduction in your GST returns
submitted to the Director General of Customs.
GST Purchase Tax Codes Guides
16
GST TAX CODE FOR PURCHASES(3)
IS 0% Import under Special Scheme with NO GST incurred (i.e. GST is Temporary Suspended)
EXPLANATION NOTES
This refers to goods imported under the Approved Trader Scheme (ATS), whereGST Is Suspended when the trader imports the goods into Malaysia.
The scheme is designed to Ease The Cash Flow of Approved Trader Scheme(ATS), who has significant imports.
GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(4)
BL 6% Purchases with GST Incurred but Not Claimable(Disallowance of Input Tax)
EXPLANATION NOTES
This refers to GST incurred by a business but GST registrant is not allowed to claim input tax incurred. The expenses are as following:-1. The supply to or importation/ hiring / goods or services relating to repair,
maintenance and refurbishment of passenger car.2. Benefits provided to the family members or relatives of your staff.3. Club entrance/subscription/transfer/membership fees charged by sporting and
recreational clubs.4. Medical and personal accident insurance premiums by your staff.
GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(5)
NR 0% Purchase from Non GST-Registered Supplier with No GSTincurred.
EXPLANATION NOTES
• 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 unauthorized collection of GST is an offence.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(6)
ZP 0% Purchase from GST-Registered Supplier with NO GST incurred
EXPLANATION NOTES
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.
E.g. Marine Insurance Premium (Export)Courier Fees for International deliveriesAirline Tickets for Overseas Destination.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(7)
EP 0% Purchases Exempted from GST
EXPLANATION NOTES
This refers to purchases of goods and services fall under Exempt Supplies
E.g. Rental Paid For Residential Properties,
Life Insurance Premium Paid or certain Financial Services
Purchase of Residential Properties
where there NO GST was charged i.e. exempt from GST. Consequently, there is No Input
Tax would be incurred on these supplies.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(8)
OP 0% Purchase transactions which is Out of The Scope of GST legislation
EXPLANATION NOTES
• This refers to purchase of Goods Outside the Scope of GST.
• An example if purchase of goods Overseas and the goods did not come into Malaysia, the
purchase of a business transferred as a going concern.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(9)
TX-E43 6% Purchase with GST incurred Directly Attributable toINCIDENTAL EXEMPT SUPPLIES.
EXPLANATION NOTES
• TX-E43 should be used for transactions involving the Payment of Input Tax that isDirectly Attributable to the making Incidental Exempt Supplies (i.e financial services).
• Incidental Exempt Supplies include interest income from deposits placed with afinancial institution in Malaysia, realized foreign exchange gains or losses, first issueof bonds, first issue of shares through an initial Public Offering and Interest receivedfrom loans provided to employees, factoring receivables, money received from unitholders for units received by a unit trust etc.
GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(10)
TX-N43 6% Purchase with GST incurred Directly Attributable to EXEMPT SUPPLIES other than incidental exempt supplies
EXPLANATION NOTES
This is only applicable to GST registrant that makes both taxable and exempt supplies(or commonly known as Partially Exempt Trader – Mixed Supplier).
TX-N43 should be used for transactions involving the Payment Of Input Tax That IsDirectly Attributable to NON-INCIDENTAL EXEMPT SUPPLIES.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(11)
TX-RE 6% Purchase with GST incurred that is NOT DirectlyAttributable to TAXABLE SUPPLIES or EXEMPT SUPPLIES.
EXPLANATION NOTES
This is only applicable to GST registrant that makes both Taxable and ExemptSupplies (commonly known as Partially Exempt Trader-Mixed Supplier).
This refers to GST Input Tax incurred that is Not Directly Attributable To TheMaking Of Taxable Or Exempt Supplies (or commonly known as RESIDUAL INPUTTAX).
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(11)
TX-RE 6% Purchase with GST incurred that is NOT DirectlyAttributable to TAXABLE SUPPLIES or EXEMPTSUPPLIES.
EXPLANATION NOTES
Examples includes operation over-head for a development of Mixed Property (properties comprise of residential & commercial)
• Input Tax incurred for Office Equipment• Input Tax incurred for Meal Provided to Workers at Construction Site• Input Tax incurred for Advertisement for a Mixed Development Project.
GST Purchase Tax Codes Guides
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GST TAX CODE FOR PURCHASES(12)
GP 0% Purchase transactions which Disregarded under GSTlegislation
EXPLANATION NOTES
Purchase within GST Group Registration, purchase made within a GST approvedWarehouse Scheme (WS) etc.
GST Purchase Tax Codes
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GST TAX CODE FOR PURCHASES(13)
AJP 6% Any adjustment made to Input Tax
EXPLANATION NOTES
Any adjustment made to Input Tax such as Bad Debt Relief & other input taxadjustments-annual adjustment.
GST Supply Tax Codes
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2. SUPPLY TAX CODES( 10 Tax Codes )
No Tax Code Tax Rate Description
1 SR 6% Standard-rated supplies with GST Charged.
2 ZRL 0% Local supply of goods or services which are subject to zero rated supplies.
3 ZRE 0% Exportation of goods or services which are subject to zero rated supplies.
4 ES43 0% Incidental Exempt supplies.
5 DS 6% Deemed supplies (e.g. transfer or disposal of business assets without consideration).
6 OS 0% Out-of-scope supplies.
7 ES 0% Exempt supplies under GST
8 RS 0% Relief supply under GST.
9 GS 0% Disregarded supplies.
10 AJS 6%Any adjustment made to Output Tax e.g : Longer period adjustment, Bad Debt recover,
outstanding invoice > 6 months& other output tax adjustments.
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GST TAX CODE FOR SUPPLY( 1 of 10)
SR 6% Standard-rated supplies with GST charged.
EXPLANATION NOTES
A GST registered supplier must charge and account GST at 6% for all sales of goodsand services MADE IN MALAYSIA unless the supply qualifies for Zero-Rating,Exemption or falls Outside The Scope of GST Act 2014.
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(2 of 10)
ZRL 0% Local supply of goods or services which are subject to ZeroRated Supplies.
EXPLANATION NOTES
A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) certain LOCAL supplyof goods and services, provided always such goods or services are included in theGoods and Services Tax (Zero Rate Supplies) Order 2014.
Examples includes • Sale Of Fish, Vegetables, • Cooking Oil• Repair & Maintenance Service to Ship & Aircraft
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(3 of 10)
ZRE 0% EXPORTATION of Goods or Services which are subject to ZeroRated Supplies
EXPLANATION NOTES
A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) the supply of goods and
services if they Export the GOODS Out Of Malaysia or the SERVICES fall within the
description of zero rated supplies.
Examples includes ;-
• Sale Of Air-tickets To/From Overseas Destination
• International Destination Courier Charges.
GST Supply Tax Codes
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(4 of 10)
ES43 0% Incidental Exempt Supplies
EXPLANATION NOTES
This refers to Exempt Supplies made under Incidental Exempt Supplies.
Incidental Exempt Financial Services Supplies (IEFS) include ;-
• interest income from deposits placed with a financial institution in Malaysia
• realized foreign exchange gains or losses,
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(5 of 10)
DS 6% Deemed Supplies
EXPLANATION NOTES
• GST is chargeable on supplies of goods and services.
• For GST to be applicable there must be Goods Or Services Provided and A
Consideration Paid In Return.
• However, there are situations where a Supply Has Taken Place Even Though NO
Goods Or Services Are Provided Or NO CONSIDERATION Is Paid.
• These are known as Deemed Supplies.
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(5 of 10)
DS 6% Deemed Supplies
EXPLANATION NOTES
• Examples include;-
1) Disposal of business assets
2) Private use of business asset
3) Imported services
4) Goods sold in satisfaction of a debt
5) Gifts costing more than RM 500
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(6 of 10)
OS 0% Out-of-Scope Supplies
EXPLANATION NOTES
• Supplies (commonly known as Out-of-Scope Supply) which are Outside the Scope
of GST, is therefore not chargeable.
• In general, they are Transfer of Business as a Going Concern (TOGC),
• Examples:
Third Country Sales (i.e. sale of goods from a place outside Malaysia to another
place outside Malaysia).
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(7 of 10)
ES 0% Exempt supplies under GST
EXPLANATION NOTES
This refers to supplies which are EXEMPTED UNDER GST.
These supply includes;-• Selling of Residential Properties to consumer• Selling of tickets for Public Transportation (Taxis, Stage Buses, Ferries)• Financial Institution’s interest charges to customers for loan.
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(8 of 10)
RS 0% Relief Supply Under GST
EXPLANATION NOTES
This refers to supplies which are supply given relief from GST.
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(9 of 10)
GS 0% Disregarded Supplies
EXPLANATION NOTES
This refers to supplies which are Disregarded under GST.
These supplies include supply within GST Group Registration, sales made within
Warehouse Scheme (GS) etc.
GST Supply Tax Codes
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GST TAX CODE FOR SUPPLY(10 of 10)
AJS 6% Any adjustment made to Output Tax
EXPLANATION NOTES
Any adjustment made to Output Tax.
e.g. Longer Period Adjustment under Mixed Supplies situation Bad Debt Recover,
Outstanding Creditor Invoice > 6 Months &
Other Output Tax Adjustments.
MAPPING OF TAX CODES TO GST-03
Tax Code Tax Rate GST-03 Field
TX 6% 6a, 6b
IM 6% 6a, 6b
IS 0% 14, 15
BL 6%
NR 0%
ZP 0%
EP 0%
OP 0%
TX-E43 6% 6a, 6b
TX-N43 6% 6a, 6b*
TX-RE 6% 6a (full amount), 6b (taxable only)
GP 0%
AJP 6% 6b only
Tax
Code
Tax
RateGST-03 Field
SR 6% 5a, 5b
ZRL 0% 10
ZRE 0% 11
ES43 0% 12
DS 6% 5a, 5b
OS 0%
ES 0% 12
RS 0% 13
GS 0%
AJS 6% 5b only
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MAPPING OF TAX CODES TO GST-03
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ITEM NOTEItem 5a SR (6%) + DS (6%)
Item 5b SR (6%) + DS (6%) + AJS (6%)
Item 6a TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%)
Item 6b TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%) + AJP (6%)
Item 7
Item 8
Item 10 ZRL ( Local) (0%)
Item 11 ZRE (Export) (0%)
Item 12 ES43 (0%) +ES (0%)
Item 13 RS (0%)
Item 14 IS (value including tax) (0%)
Item 15 IS x 6% (value of tax) (0%)
Item 16 TX (value including tax) (6%)
Item 17 AJP (value including tax) (0%)
Item 18 AJS (value including tax) (0%)
TAX CODES COMMON FAQ
CAN WE USE OTHER TAX CODES BESIDES THE TAX CODES GIVEN BY CUSTOMS?
THE TAX CODES INSIDE OUR GUIDE ARE ONLY RECOMMENDED. CODES CAN BE ADD
AND CHANGE.
3
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GST AUDIT FILES (GAF)
GST Audit Files (GAF)
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1) A standard set of accounting information (Company, Sales, Purchase, Ledger and Footer)
2) Upon request by Customs auditors 3) 2 Types- XML file and Bar-Delimited-File4) Flexiblity time period for which the GAF
file is required
GST Audit Files (GAF)
It is crucial that the detailed informationtransmitted between MyGST and businesses arecomplete, accurate and in a format that isreadable by MyGST. Hence, it is recommendedthat software developers design their accountingsoftware to generate a GAF.
GST Audit Files (GAF)
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– Bar Delimited File –
C|gst1|GST-BRN#-2014-10-02| GST#1234567890|01/02/2014|28/02/2014|22/09/2014|Version 2.1.2m|DappleWorks|
P|AP-INPUT|AP-Input-BRN#|01/02/2014|PInv0000018|||Service-Input-TX|1500.00|90.00|TX|XXX|0.00|0.00|
S|AR-OUTPUT|AR-OUTPUT|01/02/2014|I0000004||Service-Output-SR|3000.00|180.00|SR||XXX|0.00|0.00|
L|01/02/2014|110000|Accounts Receivable|||100036|I0000004|AR|3180.00|0.00|3180.00|L|02/02/2014|110000|Accounts Receivable|||100039|CR0000001|AR|0.00|1060.00|2120.00|L|01/02/2014|210000|Accounts Payable|||100037|PInv0000018|AP|0.00|1590.00|-1590.00|L|02/02/2014|210000|Accounts Payable|||100040|DB0000001|AP|530.00|0.00|-1060.00|L|01/02/2014|221200|Goods and Services Tax Payable|||100037|PInv0000018|AP|90.00|0.00|90.00|L|02/02/2014|221200|Goods and Services Tax Payable|||100040|DB0000001|AP|0.00|30.00|60.00|
L|01/02/2014|221300|Goods and Services Tax Collected|||100036|I0000004|AR|0.00|180.00|-180.00|L|02/02/2014|221300|Goods and Services Tax Collected|||100039|CR0000001|AR|60.00|0.00|-120.00|L|01/02/2014|420000|Services Revenue|||100036|I0000004|AR|0.00|3000.00|-3000.00|L|02/02/2014|420000|Services Revenue|||100039|CR0000001|AR|1000.00|0.00|-2000.00|L|01/02/2014|501000|Cost Of Sales|||100037|PInv0000018|AP|1500.00|0.00|1500.00|L|02/02/2014|501000|Cost Of Sales|||100040|DB0000001|AP|0.00|500.00|1000.00|
F|1|1500.00|90.00|1|3000.00|180.00|12|6360.00|6360.00|12720.00|
GST Audit Files (GAF)
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– XML File–
SUBMISSION OF GAF
SUBMISSION OF GAF
SUBMISSION OF GAF
• GAF requested by officer
SUBMISSION OF GAF
•Submit doc (GAF) letter appear in TAP
SUBMISSION OF GAF
•Add attachment: GAF
•Refer back the Letter ID
4
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How to FILE A RETURN (GST-03)
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FILE A RETURN (GST 03)
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GST TAP RETURN FILE
1.File Format
c1|c2|c3|c4|b5|c6|c7|c8|c9|c10|c11|c12|c13|i14|c15|i16|c17|i18|c19|i20|c21|i22|c23|c24
c currency
i integers
b booleans (0 false, 1 true)
57
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GST TAP RETURN FILE
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GST TAP RETURN FILE
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GST TAP RETURN FILE
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FILE A RETURN (GST 03)
https://gst.customs.gov.my/TAP
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Pre-requisite:
Must be a GST registrant.
What information are needed?
1. Login ID ( email address)
2. Password (specified during registration)
1. Fill in Email Address and Password information.
2. Click [Logon] button.
FILE A RETURN (GST 03)
63
CUSTOMER SPRINGBOARD SCREEN
(This screen will display taxpayer information)
3. Click [Account Id] hyperlink
FILE A RETURN (GST 03)
64
ACCOUNT SPRINGBOARD SCREEN
(This screen will display taxpayer account information)
4. Click [Periods] tab
5. Click [File Now] hyperlink to file return for desired taxable period
FILE A RETURN (GST 03)
65
6. Click [Next] button: to continue to the next step
FILE A RETURN (GST 03)
66
RETURN DETAILS SCREEN
(This screen will require return information)
7. Fill in all required information or click [import]
FILE A RETURN (GST 03)
From accounting software
(GST Tap file )
67
RETURN DETAILS SCREEN
(This screen will require return information)
Note:
(1) For [Total Value of Standard Rated Supply]:
State the actual total value of standard rated supply. You must declare the total value of standard
rated supply (excluding the amount of GST) of all taxable supplies.
You do not need to declare the taxable supply of goods whereby no tax collected as suspended
tax payments, relief given, block input tax or goods imported under the ATS scheme.
The value of goods or services that have been issued credit notes or received a debit notes
shall be excluded from the standard rated supply, for example, goods returned for some reason.
(2) For [Total Output Tax (Supply x GST Rate)]:
State the actual output tax for supply made including deemed supply (inclusive of bad debt
recovered and other adjustments).
FILE A RETURN (GST 03)
68
Note:
(1) For [Total Value of Standard Rated Acquisition]:
State the actual total value of standard rated acquisition.
i. You do not need to declare the taxable supply of goods whereby no tax collected as suspended
tax payments, relief given, block input tax or goods imported under the ATS scheme.
ii. The value of goods or services that have been issued credit notes or received a debit notes shall
be excluded from the standard rated supply in columns 6(a), for example, goods returned for
some reason.
(2) For [Total Input Tax (Acquisition x GST Rate)]:
State the actual input tax (inclusive of bad debt relief and other adjustments).
RETURN DETAILS SCREEN
(This screen will require return information)
FILE A RETURN (GST 03)
69
Note:
(1) For [GST Amount Payable]:
Auto-calculated by system. If the amount of output tax greater than the input tax, the GST must
be paid according to the return
(2) For [GST Amount Claimable]:
Auto-calculated by system. If the amount of input tax greater than the output tax, the GST will
be refunded.
RETURN DETAILS SCREEN
(This screen will require return information)
FILE A RETURN (GST 03)
70
ADDITIONAL DETAILS SCREEN
(This screen will require additional information)
8. Fill in all required information
9. Click [Next] button: to continue to the next step
FILE A RETURN (GST 03)
71
INDUSTRY CODES SCREEN
(This screen will require major industry information)
10. Specify Value of Output Tax in accordance with major Industry Codes
11. Click [Next] button: to continue to the next step
FILE A RETURN (GST 03)
72
INDUSTRIES CODE
73
INDUSTRIES CODE - msic.stats.gov.my
74
RETURN SUMMARY SCREEN
(This screen will require applicant to review and verify information)
12. Review the application details
(Note: Applicant can choose either to Submit the application or to Save and Finish Later)
13. To submit the application, Click [Submit] button:
14. Click [OK] button
FILE A RETURN (GST 03)
75
Note: The password is the same as TAP
login password
16. Fill in [Password] field.
Note: Taxpayer is required to key in the password
17. Click [OK] button
FILE A RETURN (GST 03)
76
CONFIRMATION SCREEN
(This screen will display the return information)
18. Click [Print] button: to print the return information.
or
19. Click [Print Acknowledgment Receipt] button: to print the acknowledgement receipt.
or
20. Click [Ok] button: to return to the taxpayer’s [Account Springboard].
FILE A RETURN (GST 03)
77
HOW TO MAKE A PAYMENT
5
•Any refund of tax may be offset against other unpaid GST, customs and excise duties.
•Output tax-Input tax=(-ve)•Refund will be made to the claimant within 14 working days if the claim is submitted online or 28 working days if the claim is submitted manually.
• If your output tax exceeds the input tax,
•Output tax-Input tax=(+ve)•the difference shall be remitted to the Government together with the GST returns not later than the last day of the following month after the end of taxable period
78
CLAIM A REFUND PAYMENT OF GST
79
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GENERAL RULE
NO Cash Accepted at any Customs
Office
GST Processing Centre (GPC)
Online Payment
via
Manual (Cheque)
by posts
Aras 1 Blok A,
Kompleks Kastam Diraja Malaysia
Wilayah Persekutuan Kuala Lumpur
No 22 Jalan SS6/3 Kelana Jaya,
Petaling Jaya
Utilizing TAP, a taxpayer
can
make a payment online
BankBank Payment
at the
designated
bank
MyGST
1
3
2
PAYMENT SOURCES
81
82
Online Payment
There are 3 channels of payment:
• B2C (Business To Consumer)-limited to RM30k for each
transactions
• B2B ( Business To Business) –limited to RM1M for each
transactions
• Direct Debit
1
PAYMENT TYPE
83
Manual (Cheque)
2
Post to the GST Processing Centre:
• Cheque
• Money Order
• Postal Order
• Bank Draft
PAYMENT TYPE
84
Bank Payment
3
There are 3 channels of payment:
• Over The Counter (By cheque or cash)
• Bank Portal
• Self-Service Terminal
(Taxpayer will be able to make a payment at
the designated bank)
PAYMENT TYPE
85
PAYMENT THROUGH TAP
The taxpayer has the ability to make a payment
through the Taxpayer Access Point (TAP) either by
login or without login into TAP.
A: By Login into TAP
Pre-requisite:
Must be a GST registrant.
Taxpayer has filed a return
What information are needed?
1. Login ID ( email address)
2. Password (specified during registration)
1. Fill in Email Address and Password information.
2. Click [Logon] button.
(Login into TAP)
MAKE A PAYMENT
86
(Login into TAP)
MAKE A PAYMENT
CUSTOMER SPRINGBOARD SCREEN
(This screen will display taxpayer information)
3. Click [Account Id] hyperlink
87
ACCOUNT SPRINGBOARD SCREEN
(This screen will display taxpayer account information)
4. You can make a payment through the following options:
On your [I Want To] Top Menu, Click [Make a Payment] hyperlink
or
On your [Goods and Services Tax] Top Menu, Click [Pay Effective Balance] hyperlink
or
On your specific return, Click [Pay] –(for specific period only) hyperlink
88
(Login into TAP)
MAKE A PAYMENT
89
PAYMENT TYPE SCREEN
(This screen will require taxpayer to choose payment type to make a payment).
There are three options of payment type:
Pay a Bill or Account Balance
Pay a Filed Return
Pay an Advance Ruling Fee
The screen that will be displayed is slightly different depending on the option (payment type).
(Login into TAP)
MAKE A PAYMENT
90
PAYMENT METHOD SCREEN
(This screen will require taxpayer to choose payment method to make a payment).
There are three options of payment method:
Business Account Payment
Direct Debit Payment
Individual Account Payment
2. Click at any payment method hyperlink:
The screen that will be displayed is slightly different depending on the option
(payment method).
(Login into TAP)
MAKE A PAYMENT
Pay a Bill or Account Balance
Pay a Filed Return
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If you choose No,
you can proceed the payment request by click at [Continue Payment] button
(Login into TAP)
MAKE A PAYMENT
PAYMENT SCREEN
(This screen will require payment information).
3. Choose Yes or No from [Do you have a Bill Number] drop down list
Pay a Bill or Account Balance
If you choose Yes,
you are required to fill in the Bill Number field.Then click [Continue Payment] to proceed
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Pay a Filed Return(Login into TAP)
MAKE A PAYMENT
PAYMENT SCREEN
(This screen will require payment information).
3. Choose for which period that you want to make the payment
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(Login into TAP)
MAKE A PAYMENT
System will display payable amount screen.
Pay a Bill or Account Balance
Pay a Filed Return
The taxpayer has the ability to make a payment through the Taxpayer Access Point (TAP)
without login into TAP.
B: Without Login into TAP
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(Without Login into TAP)
MAKE A PAYMENT
1. Click [Make a Payment] hyperlink.
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(Without Login into TAP)
MAKE A PAYMENT
2. Click [Make a Payment] tab
3. Click [Continue Payment] button: : to proceed with the payment
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PAYMENT TYPE SCREEN
(This screen will require taxpayer to choose payment type to make a payment).
There are three options of payment type:
Payment for a bill notice
Payment for a return that has been filed
Payment for an outstanding account balance
Payment for an advance ruling fee
(Without Login into TAP)
MAKE A PAYMENT
PAYMENT TYPE SCREEN
The screen that will be displayed and data that will be required is slightly different
depending on the option (payment type).
For example:
If choose [Payment for a bill notice] hyperlink::
taxpayer will be required to fill in [Enter bill number] field.
If choose [Payment for a return that has been filed] hyperlink::
taxpayer will be required to fill in [Enter media number] field.
If choose [Payment for an outstanding account balance] hyperlink::
taxpayer will be required to fill in [Enter GST No. or Account ID] field.
If choose [Payment for an advance ruling fee] hyperlink::
taxpayer will be required to fill in [Enter Acknowledgement Receipt No.] field.
(Without Login into TAP)
MAKE A PAYMENT
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Click at any payment method hyperlink:
Click [Continue Payment] button: to proceed with the payment
(Without Login into TAP)
MAKE A PAYMENT
PAYMENT METHOD SCREEN
(This screen will require taxpayer to choose payment method to make a payment).
There are two options of payment method:
Business account payment using your bank
Individual account payment using your bank
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End of Presentation
Thank You