Input Tax (Passenger Car for business purpose)

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.

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

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.

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?

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