ROYAL MALAYSIAN CUSTOMS

1. 进项税(input tax) ROYAL MALAYSIAN CUSTOMS

2. 进项税(input tax) 1 进项税定义 索回进项税机制 2 3 封锁的进项税额 4 最低豁免水平的限制(De Minimis Limit) 退税 Refund of input tax 5 6 进项税要求在某些情况下Input tax claim in certain circumstances 7 索回进项税条件

3. 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.

4. 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

5. Supplies Made Outside Malaysia B Factory Purchase clothes Inputs: office rental, utilities, office furniture Supplies clothes A Operational Headquarters issue invoices C

6. 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

7. 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

8. DE MINIMIS LIMIT Applicable if registered person has exempt supply • 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

9. 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。 • 4,000/154,000=2.6% • Full recovery of input tax

10. De Minimis Limit Example 2 : A manufacturing company provides bus transportation to its workers and charges them. Full recovery of input tax are not allowed, have to apply apportionment rule on ITC ITC= 500,000/510,000=98% Total input tax= RM 500 X 98= RM 490 10

11. REFUNDOF 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

12. 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

13. 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

14. 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

15. 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

16. 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.

17. 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

18. 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

19. Thank You GST Unit Royal Malaysian Customs Department