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FOC item (not sample item)

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FOC item (not sample item)

Post by yvonce on Thu Mar 12, 2015 11:49 am

Hi all,

If we give FOC item to customer, we usually will indicate in the tax invoice as FOC with NIL amount.

Example :
sell mattress          RM1,000
FOC pillow                  NIL        (need to calculate GST ? if yes, based on cost or market value ? )
Total before GST    RM1,000
GST@6%               RM60
Total sales              RM1,060

For FOC item (not sample item), do we need to calculate GST and pay custom? Can we treat the consideration paid by customer RM1,060 inclusive of GST covered for both mattress and pillow item?



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Re: FOC item (not sample item)

Post by joseph on Thu Mar 12, 2015 4:54 pm

No need to charge GST on FOC items.


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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