Transcript Input Tax Claim In Certain Circumstances

进项税(input tax)
ROYAL MALAYSIAN
CUSTOMS
进项税(input tax)
1
进项税定义
2
索回进项税机制
3
封锁的进项税额
4
最低豁免水平的限制(De Minimis Limit)
5
退税 Refund of input tax
6
进项税要求在某些情况下Input tax claim in certain
circumstances
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索回进项税条件
2
进项税定义
“进项税额”是指---
（一）对商品或服务的纳税人的任何应税供应;或
（二）纳税人支付货物进口时任何税，
与商品或服务的使用或将要使用纳税人士，进行任何业务的目的：
但如货物或服务的使用或将部分用于进行另一部分进行任何业务，税收的供应和
输入情况应当按比例分配，只有这样就像是归因于他的业务的目的算进项税额。
“Input tax” means --(a) any tax on any taxable supply of goods or services to a taxable person; or
(b) any tax paid or to be paid by a taxable person on any importation of goods,
and the goods or services are used or are to be used for the purposes of any business carried on or to be carried on by the taxable
person:
Provided that where the goods or services are used or to be used partly for the purposes of any business carried on or to be carried on
by the taxable person and partly for other purposes, tax on the supply and importations shall be apportioned so that only so much
as is attributable to the purpose of his business is counted as his input tax.
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索回进项税机制
Supplies
 taxable supplies
 standard rated or zero rated supplies
 disregarded supplies (supplies within group, supplies
made in warehouse, supplies between venture operator
and venturers and supplies between toll manufacturer
and overseas principal)
 supplies made outside Malaysia which would be taxable
supplies if made in Malaysia
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Supplies Made Outside Malaysia
B
Factory
Inputs:
office
rental,
utilities,
office
furniture
Purchase
clothes
Supplies
clothes
A
Operational
Headquarters
issue
invoices
C
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允许进项税
偶然财务供应 (Incidental financial supplies):

钱存deposit of money

外汇货币exchange of currency

持有债券或其他债务证券holding of bonds or other debt securities

证券的所有权转让transfer of ownership of securities

提供贷款，垫款或贷款给员工，或关连人士provision of loans,
advance or credit to employees or connected persons

控股或信托单位转让assignment of provision of trade receivables

利益，商品，工具或货运风险对冲holding or transfer of trust unit
hedging of interest, commodity, utility or freight risk
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非允许进项税




载客汽车，包括雇用车-<9座位
家庭补助
俱乐部申购费
医疗及人身意外
保险
 娱乐开支
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DE MINIMIS LIMIT
• 免税进项税可以全数收回，如果总值不过
规定金额
• 最低限额规定的数额
该豁免税物资总价值不超过
• 平均每月5000令吉和
• 不超过5%总价值在此期间（所有应税
和豁免税物资）
 Exempt input tax can be recovered in full if the total value less than a prescribed amount
 Prescribed amount of de minimis limit
 total value of the exempt supplies does not exceed
• an average of RM5,000 per month and
• not exceeding 5% of the total value of total supplies (all taxable and exempt supplies) made in that period
Applicable if
registered
person has
exempt supply
De Minimis Limit
实施例1：
一家制造公司提供运输给它的工人和收费员工给出
的服务。
Activity
Taxable
Exempt
%
Value (RM)
150,000
4,000
2.6
 4,000/154,000=2.6%
Full recovery of input tax
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De Minimis Limit
Example 2 :
A manufacturing company provides bus transportation to its
workers and charges them.
Activity
Taxable
Exempt
%
Value (RM)
500,000
10,000
(10,000/510,000)
2.0
Full recovery of input tax are not allowed, have to apply
apportionment rule on ITC
Residual
Input Tax
Taxable
Supplies
Exempted
Supplies
ITC
Claimable
Total Input
Tax
RM500
RM500,000
RM10,000
98%
RM490.00
ITC= 500,000/510,000=98%
Total input tax= RM 500 X 98= RM 490
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REFUND OF INPUT TAX
Make refund within:
 28 working days for manual submission
 14 working days for online submission
Late registration:
 pay net tax if output tax exceeds input tax
 no refund if input tax exceeds output tax
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INPUT TAX CLAIM IN CERTAIN CIRCUMSTANCES
Pre-Incorporation
 not eligible to claim input tax on goods and services
Pre-Registration
 not eligible to claim input tax on services and goods
consumed before registration
 eligible to claim input tax on goods held on hand and capital
goods
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Input Tax Claim In Certain Circumstances
Example:
Plastic manufacturer purchases RM100,000 of resins
At the time of registration:
 still holds RM70,000
 RM10,000 incorporated in finished goods
 RM20,000 consumed and sold as finished goods
Eligible to claim input tax on RM70,000 in the first return
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Input Tax Claim In Certain Circumstances
Late registration
 eligible to claim input tax on goods and services used
in making taxable supplies during the period he is
liable to be registered
 for goods (including capital goods) held on hand
acquired before date of liable to be registered, eligible
to claim input tax
 for goods and services acquired after date of liable to
be registered, eligible to claim input tax 6 years from
the date of purchase
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Example – Late Registration
Value of goods for claiming input tax
Goods acquired before the date of registration or liable to be
registered,
goods other than land and building - eligible to claim input tax
on the book value of the goods.
for land and building, eligible to claim input tax on the open
market value of the asset or book value whichever is the lower
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Example – Late Registration
Value of goods for claiming input tax
Goods or services acquired after the date of registration or
liable to be registered,
eligible to claim input tax on the value of the goods or
services at the time of supply.
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Input Tax Claim In Certain Circumstances
Deregistration
 account as output tax on all goods on which input tax
has been allowed to be claimed
 not eligible to claim input tax if fails to claim after
deregistration
Post deregistration
 eligible to claim input tax on services related to
deregistration
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CRITERIA TO CLAIM INPUT TAX
Must hold valid document:
 tax invoice
 Customs No. 1 for imported goods
 Customs No. 9 for goods removed from bonded warehouse
 document to show claimant pays imported services
Tax invoice in the name of claimant

not in the name of third party such as employees or directors
Tax invoice is lost

get certified copy
No matching of input to output

can claim input tax if holds valid document
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Thank You
GST Unit
Royal Malaysian Customs Department