Malaysia GST Forum
Would you like to react to this message? Create an account in a few clicks or log in to continue.
Who is online?
In total there are 6 users online :: 0 Registered, 0 Hidden and 6 Guests

None

[ View the whole list ]


Most users ever online was 44 on Wed Dec 06, 2023 3:30 am
Latest topics
» This forum no longer accept new postings
Input Tax (Passenger Car for business purpose) EmptyFri Jul 03, 2015 9:34 am by joseph

» Industrial Diesel
Input Tax (Passenger Car for business purpose) EmptyFri Jul 03, 2015 9:11 am by joseph

» ICT industry
Input Tax (Passenger Car for business purpose) EmptyFri Jul 03, 2015 9:10 am by joseph

» Input Tax (Passenger Car for business purpose)
Input Tax (Passenger Car for business purpose) EmptyMon Jun 29, 2015 5:25 pm by joseph

» Conditions to Claim Input Tax
Input Tax (Passenger Car for business purpose) EmptyMon Jun 29, 2015 3:12 pm by joseph

» Additional industry code
Input Tax (Passenger Car for business purpose) EmptySun Jun 28, 2015 5:53 pm by joseph

» Sales Commisions
Input Tax (Passenger Car for business purpose) EmptyFri Jun 26, 2015 7:44 pm by Poon1

» Advance payment for services not rendered yet
Input Tax (Passenger Car for business purpose) EmptyThu Jun 25, 2015 4:13 pm by joseph

» Turnover Below RM500,000 subequent to GST registration
Input Tax (Passenger Car for business purpose) EmptyWed Jun 24, 2015 6:16 pm by joseph

» Consigment Sales
Input Tax (Passenger Car for business purpose) EmptyWed Jun 24, 2015 6:00 pm by joseph

» GST Accounting Entries
Input Tax (Passenger Car for business purpose) EmptyTue Jun 23, 2015 10:21 pm by joseph

» Advance payment received from Customer
Input Tax (Passenger Car for business purpose) EmptyTue Jun 23, 2015 5:45 pm by joseph

Statistics
We have 352 registered users
The newest registered user is molifar

Our users have posted a total of 570 messages in 139 subjects
Search
 
 

Display results as :
 


Rechercher Advanced Search


Input Tax (Passenger Car for business purpose)

3 posters

Go down

Input Tax (Passenger Car for business purpose) Empty Input Tax (Passenger Car for business purpose)

Post by wen_xinn Mon Apr 20, 2015 11:17 am

As I know, GST for passenger cars' expenses are blocked.

I wish to know,

Can I claim input tax for expenses (eg. repair, insurance) incurred for:

1) Motorcycle -Office Boy sending documents used
2) Viva -With company Logo & Name, and is used for staff sending documents for to port.

wen_xinn

Posts : 1
Join date : 2015-04-20

Back to top Go down

Input Tax (Passenger Car for business purpose) Empty Re: Input Tax (Passenger Car for business purpose)

Post by joseph Mon Apr 20, 2015 12:29 pm

In Singapore, all running costs of passenger cars are blocked.

In Malaysia, our government chose to block only purchase, hire, repair, maintenance and refurbishment of passenger cards.

GST on insurance premium, parking and car wash is not blocked.

Only passenger cars blocked, motorcycle is not blocked.

Only passenger cars as mentioned in DG's Panel Decisions: 2/2014 and 1/2015 will be given approval
http://gst.customs.gov.my/en/rg/Pages/rg_fai.aspx

joseph

Posts : 277
Join date : 2014-09-25

Back to top Go down

Input Tax (Passenger Car for business purpose) Empty Re: Input Tax (Passenger Car for business purpose)

Post by joseph Mon Apr 20, 2015 12:36 pm

Passenger car with company Logo & Name, and is used for staff sending documents for to port - DG has mentioned it will not approve such vehicle. GST on purchase, hire, repair, maintenance and refurbishment of Viva blocked.

However, do try to ask for approval if you have very good reasons.

joseph

Posts : 277
Join date : 2014-09-25

Back to top Go down

Input Tax (Passenger Car for business purpose) Empty Re: Input Tax (Passenger Car for business purpose)

Post by Evon Mon Jun 29, 2015 3:43 pm

Hi,

Our company sometime will hire passenger car from car hiring company for staff personnel for company business purposes i.e to pick up oversea guest, travel during outsation trip within malaysia etc.

Can we claim input tax on the car rental charged by the car hiring company?

Evon

Posts : 27
Join date : 2015-03-13

Back to top Go down

Input Tax (Passenger Car for business purpose) Empty Re: Input Tax (Passenger Car for business purpose)

Post by joseph Mon Jun 29, 2015 5:25 pm

Not claimable as hiring of passenger cars is under the Blocked Input Tax list:

Regulation 36(f) of the GST Regulations 2014: Full list of purchases under Blocked Input Tax:

  1. Purchase of passenger car
  2. Repair, maintenance and refurbishment of passenger car (excluding insurance, fuel, parking and car wash)
  3. Hiring of passenger car
  4. Club subscription fee (including fitness centre/gym)
  5. Medical and personnel accident insurance premium (Group PA & Group H&S)
  6. Medical expenses, excluding medical expenses incurred under the Employees’ Social Security Act 1969 and the Workmen's Compensation Act 1952 where such expenses is obligatory under that Act or under any collective agreement within the meaning of the Industrial Relations Act 1967
  7. Family benefits - benefits for employees’ spouses & children
  8. Entertainment expenses to a person other than employees or existing customers

joseph

Posts : 277
Join date : 2014-09-25

Back to top Go down

Input Tax (Passenger Car for business purpose) Empty Re: Input Tax (Passenger Car for business purpose)

Post by Sponsored content


Sponsored content


Back to top Go down

Back to top

- Similar topics

 
Permissions in this forum:
You cannot reply to topics in this forum