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Supply by charitable/ religious institution EmptyFri Jul 03, 2015 9:34 am by joseph

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Supply by charitable/ religious institution EmptyFri Jul 03, 2015 9:11 am by joseph

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

» Conditions to Claim Input Tax
Supply by charitable/ religious institution EmptyMon Jun 29, 2015 3:12 pm by joseph

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Supply by charitable/ religious institution EmptySun Jun 28, 2015 5:53 pm by joseph

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Supply by charitable/ religious institution EmptyFri Jun 26, 2015 7:44 pm by Poon1

» Advance payment for services not rendered yet
Supply by charitable/ religious institution EmptyThu Jun 25, 2015 4:13 pm by joseph

» Turnover Below RM500,000 subequent to GST registration
Supply by charitable/ religious institution EmptyWed Jun 24, 2015 6:16 pm by joseph

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Supply by charitable/ religious institution EmptyWed Jun 24, 2015 6:00 pm by joseph

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Supply by charitable/ religious institution EmptyTue Jun 23, 2015 10:21 pm by joseph

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Supply by charitable/ religious institution

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Supply by charitable/ religious institution Empty Supply by charitable/ religious institution

Post by emhan on Fri Feb 27, 2015 7:07 pm

Hi

Thanks for the speed reply to my question in "individual supplying commercial properties".

Also wish to discuss on the Panel Decision 4/2014 (Item 1) :-
Supply by societies or similar organization (including charitable entities)

"ii) Value of supply is treated as nominal when the cost of supply made by the society or similar organization to each of its member in a year does not exceed RM100".

Does the above applies to Religious institution like Persatuan Buddhist or Church?

I would think that since there is no consideration for donation received (which is given voluntarily by the public), there should not be a supply and the above provision of RM100 does not apply here.


emhan

Posts : 20
Join date : 2015-02-24

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Supply by charitable/ religious institution Empty Re: Supply by charitable/ religious institution

Post by joseph on Fri Feb 27, 2015 11:20 pm

You can find a long list of such organisations in Customs' Guide on Societies & Similar Organisations.

The supply here does not refer to donations received. It refers to the supply of goods or services by the organisation to its members or its donor/sponsor.

Please refer Second Schedule Para 3 of the GST Act 2014.

_________________


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

Posts : 277
Join date : 2014-09-25

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