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GST @ Hotel Industry

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GST @ Hotel Industry

Post by Leanne4ezeem on Mon Jan 26, 2015 10:25 am

Hi, can i know in the tax invoice GST summary column is the taxes showing there is inclusive service tax or exclusive service tax?

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Re: GST @ Hotel Industry

Post by joseph on Mon Jan 26, 2015 10:52 am

When GST is implemented on 1 April 2015, sales and service taxes will no longer be applicable.

To have a better understanding of the Tax Invoice, please read Customs' Guide on Tax Invoice & Records Keeping:
http://gst.customs.gov.my/en/rg/SiteAssets/specific_guides_pdf/Tax%20Invoice%20and%20Records%20Keeping%2020072014.pdf

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Re: GST @ Hotel Industry

Post by Leanne4ezeem on Mon Jan 26, 2015 11:24 am

Thanks for the information.

By the way, for the 10% service charge is still applicable for hotelier. What if the hotelier incur the GST 6% and 10% service charge , inside the tax invoice under GST summary column, does the total charges should be displayed before 10% service charge or after?

Appreciate your advise. Thanks

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Re: GST @ Hotel Industry

Post by joseph on Mon Jan 26, 2015 11:59 am

The service charge by the hotels should still be applicable.

GST inclusive prices is selling price + GST, but excluding the service charge.

The service charge will be subject to GST as well.

What some F&B outlets going to disclose in their menus is to have a footnote saying that prices displayed is inclusive of GST and subject to 10% service charge for dine-in.

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Re: GST @ Hotel Industry

Post by Leanne4ezeem on Wed Jan 28, 2015 10:33 am



Does the amount in the red border should show INCLUSIVE OF SERVICE CHARGE?or only the base rate?

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Re: GST @ Hotel Industry

Post by joseph on Wed Jan 28, 2015 10:47 am

Service charge is not a tax by the government. It is a charge by the hotel and is a supply of services and therefore subject to GST.

+ Hotel stay XXX
+ F&B XXX
= Sub-Total XXX
+ 10% Service Charge XXX
= Total XXX

XXX above is inclusive of GST.

The Amount column in the GST Summary of a Tax Invoice should show the base amount, and the service charge should be included under the row *6%.

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DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by Leanne4ezeem on Wed Jan 28, 2015 2:00 pm




I am not very clear on it. I had attached an example transactions. Just to check with you, for the AMOUNT COLUMN, is it showing only the base charges 343.05 or the one which is inclusive of service charge 377.36 ?

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Re: GST @ Hotel Industry

Post by joseph on Wed Jan 28, 2015 4:37 pm

The Amount column should be the amount before GST. You can refer to the Tax Invoice samples in Customs' Guide on Tax Invoice & Records Keeping. It will be good to have a 3rd column showing the amount inclusive of GST.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by joseph on Wed Jan 28, 2015 10:08 pm

Actually, it may not really matter if the Amount column is inclusive of GST.

But since Customs gave us some Tax Invoice samples, why not follow one of the samples?

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by hooymei on Thu Mar 26, 2015 11:38 am

Is hotel laundry service subject to GST?

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Re: GST @ Hotel Industry

Post by joseph on Thu Mar 26, 2015 11:43 am

Yes, laundry service is a supply of services and is a standard-rated supply and therefore subject to GST at 6%.


Last edited by joseph on Fri Mar 27, 2015 9:38 am; edited 1 time in total

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by hooymei on Thu Mar 26, 2015 11:57 am

Can we use folio number as tax invoice number?

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Re: GST @ Hotel Industry

Post by joseph on Thu Mar 26, 2015 5:56 pm

Yes, as long as they are unique numbers and in sequence without break.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by hooymei on Sat Mar 28, 2015 8:40 am

Thanks Joseph...in that case is it necessary to reset the folio number? start fresh?

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Re: GST @ Hotel Industry

Post by joseph on Sat Mar 28, 2015 10:22 am

Start fresh? You mean start from zero? Can't the folio number run continuingly?

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by hooymei on Sat Mar 28, 2015 12:11 pm

yes..it is. I was wondering if its requirement of custom to start fresh from '1'.

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Re: GST @ Hotel Industry

Post by joseph on Mon Mar 30, 2015 9:10 am

Sorry, what is your question?

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

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Re: GST @ Hotel Industry

Post by hooymei on Mon Mar 30, 2015 5:57 pm

Joseph, is it necessary to reset the folio number to '1' ? is IDD call subject to GST? if the director stay in-house under house use is it subject to GST? Appreciate your advice.

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Re: GST @ Hotel Industry

Post by joseph on Mon Mar 30, 2015 6:24 pm

Are you using Opera Hotel Management System? I believe there is some issues with the folio/tax invoice. Please check with your vendor.

In the Guide on Telecommunication Services, IDD calls is standard-rated. However, in the Guide on Accommodation Premises & Similar Establishment, IDD calls is stated as zero-rated. I don't know which is correct. But I will follow the former guide, i.e. charge GST on all calls, local or IDD.

Accommodation provided to staff (or director under company payroll) is an exempt supply. It can be in-house (using the hotel room) or outside premises.


_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

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Re: GST @ Hotel Industry

Post by joseph on Mon Mar 30, 2015 6:28 pm

Customs only require tax invoice to be in sequence. It did not say it must start from 1. However, since tax invoice is a new document, it will be good practice to start the number from 1.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

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Re: GST @ Hotel Industry

Post by hooymei on Tue Mar 31, 2015 10:25 am

Hi Joseph, thanks for your prompt reply...

I have another question to clarify...for guest check in on 31/3/2015 and check out 1/4/2015 how the treatment like? 31/3/2015 stay should charge 'Service Tax' or 'GST'?

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Re: GST @ Hotel Industry

Post by joseph on Tue Mar 31, 2015 1:26 pm

You should issue separate invoices: SST before pre-GST and GST post-GST.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

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Re: GST @ Hotel Industry

Post by hooymei on Fri Apr 03, 2015 9:37 am

Advance payment of room charge is subject to GST. is that means tax invoice must be issued? Can i capture it as deposit by using advance deposit receipt and when the guest check in the room then only issue tax invoice and contra off with the deposit paid?

hooymei

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Re: GST @ Hotel Industry

Post by joseph on Fri Apr 03, 2015 10:08 am

Secion 11(4) of the GST Act 2014: if payment is received or tax invoice is issued prior to basic tax point, supply is treated to be taking place at the time when payment is received or invoice is issued.

When an advance which is to be offset against payment is received, GST is payable on inclusive basis.

However, I believe MAH has taken the stand that you do not need to account for GST on such deposits collected because generally, offsetting of these deposits against room charges takes place in a very short period of time.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

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Re: GST @ Hotel Industry

Post by hooymei on Wed Apr 08, 2015 5:10 pm

Limousine service is subject to GST. Whatif the limousine service leased to 3rd party which is non-register company, is the limousine bill posted to hotel room bill suject to GST?

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Re: GST @ Hotel Industry

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