GST refunds within two weeks

PUTRAJAYA: Traders and businesses can expect speedier Goods and Service Tax (GST) refunds from the Customs Department.

Customs deputy director-general Datuk Subromaniam Tholasy said for the April taxable period, the department managed to return 20% input tax refunds within 14 days, adding that this was increased to 41% in July.

He said refunding input tax within 14 days was a world best practice, which only a few countries have managed.

“This is something to be proud of. We improved our processes and gave priority to important issues and engaged with the relevant industries,” he said in an interview to mark six months since the implementation of GST on April 1.

Subromaniam said the department received about 20,000 refund claims each month and 55,000 quarterly, with 390,000 companies to contend with under GST.

“We only had 63,000 companies under the previous SST (Sales and Services Tax) system,” he added.

Subromaniam said the department would conduct a desk review for doubtful and suspicious claims, with his officers contacting companies for further verification.

He also regretted that some quarters had politicised issues involving GST.

“Some people say GST should be reduced or abolished. People compare us with Singapore and how they started with 3% but that was for everything.

“That is equivalent to more than 5% of the Malaysian model. Their current 7% (tax) is equivalent to more than 10% of the Malaysian model,” he said.

Subromaniam added that the Malaysian model had a lesser impact on the low-income group.

14 NEW TAX CODES WITH EFEFCTIVE FROM 1ST AUGUST 2016

大馬皇家關稅局日前增加14個消費稅的稅務代碼（tax codes )

吉隆坡17日訊）消費稅註冊商家注意了！大馬皇家關稅局日前增加14個消費稅的稅務代碼（tax codes），從23個增加至37個代碼，稅務專家指出，這項新舉措主要影響綜合供應商，商家若不及時更新代碼，恐影響日后索回的進項稅金額。

綜合供應商（mix supplier）的產品與服務一般涉及標準稅率和豁免稅率這兩大供應類別，尤以房地產發展商居多，因發展商除了銷售可被征標準稅率的商業房產，也銷售免稅的住宅房產。

增加14個代碼

為了應付不同行業的需求，關稅局于7月18日和20日二度更新會計軟體指南，增加了16個稅務代碼；正當軟件業者開始消化新指南擬作出修正時，當局于8月1日再度發佈最新版本的會計軟體指南，經過一番加減，最終增加了14個代碼，並替換3個代碼。

YYC消費稅咨詢董事陳順達回應《中國報》提問說，對小商家或處理賬目的會計從業員來說，如果公司業務和使用的稅務代碼較簡單，關稅局這項更新對他們的影響並不大。

但如果是綜合供應商，或涉及新增代碼的其他商家，他建議應盡快聯絡軟件公司提升系統代碼。

“很多公司在消費稅落實一段日子后，沒有再支付軟體支援費，隨著關稅局增加代碼，商家也得提升軟件，避免填錯代碼報錯稅。”

“如果用錯稅務代碼，商家可能會算錯進項稅，屆時就麻煩了。”

增3個常用代碼

關稅局于8月1日發佈的最新會計軟體指南，主要是替換代碼、增加新代碼，及針對特定情況增加特別代碼。

陳順達指出，關稅局這次替換3個代碼，以TX-ES取代TX-N43，EX-IES取代TX-E43，以及IES 取代ES43。同時，當局也增加3個常用代碼，即TX-CG、RP和ZDA。

TX-CG是用在購買含消費稅的資產，例如土地或建築、機構等固定資產。RP是用在購買獲得消費稅減免（relief）的物品，例如RON95汽油。

至于ZDA，是用在供應物品到指定地區如浮羅交怡島、納閩和刁曼島等零稅率的地區。

在這之前，商家一般使用ZRE和ZRL這兩個代碼，如今關稅局增加ZDA這個只針對零稅率地區的代碼，也更清楚區分商家的業務性質。

11個額外代碼供特別行業

14個新增代碼中，有11個代碼是針對特別案例或特定行業而製定，例如綜合供應商、參與特定消費稅便利計劃的商家等。

這包括享有固定稅率計劃的農漁畜牧業者，及在銷售毛利制（Margin Scheme）和核定珠寶生產商計劃（AJS）下的消費稅註冊商家等。

值得一提的是，關稅局在今年7月曾建議3個代碼ES-GU、OS-OVN和OS-OVT，但為免太多代碼造成混淆，當局在8月1日的最新版本中刪除了這3個代碼。

但陳順達認為，當局應保留這3個代碼，因為這可助綜合供應商尤其發展商計算可索回的進項稅，更好掌握現金流。

以ES-GU為例，此代碼是針對一般用途（供埋葬、遊樂場或宗教建築的土地）、可豁免消費稅的土地上，適用于綜合房產項目的發展商。

最新17個稅務代碼

最新17個稅務代碼

TX-IES（取代TX-E43）——採購征消費稅商品，直接與突發性免稅供應掛鉤。例如購買住宅的貸款律師費，透過經紀脫售股票、所付佣金被征消費稅。

TX-ES（取代TX-N43）——採購征消費稅商品，但不直接與突發性免稅供應掛鉤。例如發展商購買建造私人住宅的磚塊。

IES（取代ES43）——附帶免稅供應；例如在一家金融機構的存款利息收入、兌現外匯收益。

TX-CG——購買含消費稅的資產

RP——購買在消費稅法令下獲減免的物品

ZDA——從大馬出口物品到指定地區如浮羅交怡島、納閩和刁曼島等零稅率的地區。

TX-FRS——在固定稅率計劃下的採購，可索回2%進項稅。

TX-NC——採購被征消費稅，但選擇不要索回進項稅。

TX-ER——這是地方政府或法定團體專用代碼，他們採購的物品或服務獲准索回進項稅。

IM-CG——購買含消費稅的進口資產

IM-RE——適用于綜合供應商，當進口會被征消費稅的物品時，因無法鑑定含稅和免稅比重，商家在作出調整時就會用到此代碼。

NP—— 無消費稅的非採購；例如被凍結進項稅的乘客車、經營中生意的轉讓（transfer of going concern）。

NS——無消費稅的非供應，是與NP對應的代碼。

SR-MS——銷售毛利制（Margin Scheme）下的標準稅率供應。

SR-JS——在獲准珠寶商計劃（Approved Jeweller Scheme）下的標準稅率供應，此代碼只供金條供應商或銀行。

OS-ER——執法單位在征稅範圖外的供應，例如更新門牌稅和執照費。

OS-OV——大馬以外的物品供應。

Changes to the Tax Codes

Changes to the Tax Codes

Several changes has been implemented to the tax codes used in AutoCount Accounting. When updating to this version, the system will generate a file to show what changes is done to which tax code. The user can then save and open the file to review the changes done to the tax codes in AutoCount Accounting. One of the most minor changes is the discontinuation of the usage of the _ (underscore) symbol inside the tax code. All tax codes will instead now use the – (dash) symbol inside itself.

A major change to the tax code line up in AutoCount Accounting are the addition of new tax codes. The following table illustrates the new additions to the Supply Tax Codes.

Tax Code	Description	Rate	Government Tax Code	Special Note
ZDA	Output Tax 0% – Zero Rated Supplies to Designated Area	0%	ZDA
ZDA-CG	Output Tax 0% – Zero Rated Supplies of Capital Goods to Designated Area	0%	ZDA
SR-MS	Output Tax 6% – Standard Rated Supplies under Margin Scheme	6%	SR-MS
SR-JS	Output Tax 6% – Standard Rated Supplies under Jeweller Scheme	6%	SR-JS	While available, the system does not support the Jeweller Scheme at the time of writing.
OS-ER	Output Tax 0% – Out of Scope Supplies for Enforcement and Regulatory functions	0%	OS-ER
OS-OV	Output Tax 0% – Out of Scope Supplies between overseas country with other overseas country	0%	OS-OV
NS	Output Tax 0% – Non-supply	0%	NS

The following is the new addition for the Purchase Tax Codes

Tax Code	Description	Rate	Government Tax Code	Special Note
RP	Input Tax 0% – Relief	0%	RP
TX-FRS	Input Tax 2% – Purchase under Flat Rate Scheme	2%	TX-FRS
TX-NC	Input Tax 6% – GST incurred and choose not to claim the input tax.	6%	TX-NC
TX-ER	Input Tax 6% – To perform regulatory and enforcement functions by local authority or statutory body.	6%	TX-ER
IM-RE	Input Tax 6% – Import of Goods to make both taxable and exempt supplies	6%	IM-RE
NP	Input Tax 0% – Purchase treated as Non-supply	0%	NP

Other than the new additions, some updates is also applied to some of the original tax codes. Below is the table describing the changes done to the Supply Tax Codes.

Tax Code	Description	Rate	Government Tax Code	Special Note
GS	Output Tax 0% – Disregarded Supplies	0%	GS	The GST-03 Mapping is updated to Field 13.
IES/td>	Output Tax 0% – Incidental Exempt Supplies	0%	IES	Replaces the old tax code ES43
ES-GU	Output Tax 0% – Exempt Supplies Of Land For General Use	0%	ES	Replace the old tax code ES_LGU
OS-OVT	Output Tax 0% – Out of Scope Supplies Of Oversea which are taxable in Malaysia	0%	OS	Replace the old tax code OS_O
SR-CG	Output Tax 6% – Disposal of business assets	6%	SR	Replace the old tax code SR_C
ZRE-CG	Output Tax 0% – Zero Rated Supplies Of Capital Goods (Exports)	0%	ZRE	Replace the old tax code ZRE_C
OS-CG	Output Tax 0% – Out Of Scope Supplies Of Capital Goods	0%	OS	Replace old tax code OS_C
RS-CG	Output Tax 0% – Relief Supplies Of Capital Goods	0%	RS	Replace the old tax code RS_C
GS-CG	Output Tax 0% – Disregarded Supplies Of Capital Goods	0%	GS	Replace the old tax code GS_C
ES-CG	Output Tax 0% – Exempt Supplies Of Capital Goods	0%	ES	Replace the old tax code ES_C

The following shows the changes done to the Purchase Tax Codes

Tax Code	Description	Rate	Government Tax Code	Special Note
TX-CG	Input Tax 6% – Capital Goods Acquired To Make Taxable Supplies	6%	TX-CG	Replace the old tax code TX_C
TX-ES	Input Tax 6% – To make Non-Incidental Exempt Supplies	6%	TX-ES	Replace the old tax code TX-N43
TX-IES	Input Tax 6% – To make Incidental Exempt Supplies	6%	TX-IES	Replace the old tax code TX-E43
IM-CG	Input Tax 6% – Import of Capital Goods	6%	IM-CG	Replace the old tax code IM_C
IS-ATMS	Recipient self-accounting done by local customer under the ATMS	0%		Remove the government tax code associated to it
TX-IES-CG/td>	Input Tax 6% – Capital Goods Acquired To make Incidental Exempt Supplies	6%	TX-IES	Replace the old tax code TX-E43_C
TX-ES-CG	Input Tax 6% – Capital Goods Acquired To make Non-Incidental Exempt Supplies	6%	TX-ES	Replace the old tax code TX-N43_C
TX-RE-CG	Input Tax 6% – Residual Input Tax of Capital Goods	6%	TX-RE	Replace the old tax code TX-RE_C