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{"id":663,"date":"2015-03-03T08:25:38","date_gmt":"2015-03-03T08:25:38","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e3%81%aegst%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-06-26T05:34:06","modified_gmt":"2021-06-26T05:34:06","slug":"malaysia-gst-13","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-gst-13\/","title":{"rendered":"\u30de\u30ec\u30fc\u30b7\u30a2\u306eGST\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\uff14\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308bGST\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3092\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

Hello. This is Daisuke Fujii of Tokyo consulting firm. In this blog, I would like to focus on GST started from 1st April 2015.<\/p>\n

<\/p>\n

\uff12\uff10\uff11\uff15\u5e74\u5ea6\u304b\u3089\u3001\u4eca\u307e\u3067\u3042\u3063\u305f\u58f2\u4e0a\u7a0e\u3001\u30b5\u30fc\u30d3\u30b9\u7a0e\u3092\u5ec3\u6b62\u3057\u3066\u3001\u65b0\u305f\u306bGST\uff08\u65e5\u672c\u3067\u3044\u3046\u6d88\u8cbb\u7a0e\u306e\u3088\u3046\u306a\u3082\u306e\uff09\u306e\u5c0e\u5165\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001GST\u3068\u306f\u4f55\u304b\u3068\u3044\u3046\u7d39\u4ecb\u3092\u884c\u3063\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

I would like to explain what GST is below. (GST is introduced by the government from 1^{st<\/sup> April 2015)<\/p>\n}

<\/p>\n

\u307e\u305a\u306f\u3001GST\u304c\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u304b\u4e0b\u8a18\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

At first, I explain the types of GST transaction below.<\/p>\n

<\/p>\n

\uff1c\u901a\u5e38\u53d6\u5f15\uff1e<\/p>\n

$\"\"$ <\/p>\n

<\/p>\n

GST\u3068\u306f\u3044\u308f\u3086\u308b\u9593\u63a5\u7a0e\u306e\u4e00\u7a2e\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u304b\u304b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u304c\u901a\u5e38\u306e\u53d6\u5f15\u5f62\u614b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u307b\u304b\u306b\u3082\uff12\u7a2e\u985e\u306e\u53d6\u5f15\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

GST is a kind of indirectly tax. All transactions shall be taxable.<\/p>\n

<\/p>\n

\u4e00\u3064\u76ee\u304c\u30bc\u30ed\u53d6\u5f15\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001\u4e8c\u3064\u76ee\u304c\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

Secondly, The transaction name is “Zero-transaction”. Finally, the transaction name is “Non-taxable transaction”.<\/p>\n

<\/p>\n

\uff1c\u30bc\u30ed\u53d6\u5f15\uff1e<\/p>\n

$\"\"$ <\/p>\n

\u3053\u3061\u3089\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u54c1\u76ee\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\uff08\u7c73\u3001\u98df\u8089\u3001\u7802\u7cd6\u7b49\uff09\u3001\u6708200\u30ea\u30f3\u30ae\u30c3\u30c8\u307e\u3067\u306e\u5bb6\u5ead\u7528\u96fb\u6c17\u4ee3\u53ca\u3073\u6c34\u9053\u4ee3\u3001\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u304c\u4eca\u73fe\u6642\u70b9\u3067\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n

This transaction is non-taxable. You do not charge and be charged GST. You can do this transaction in according the list, for example, Rice, Beef, Sugar, and so on.<\/p>\n

<\/p>\n

\uff1c\u975e\u8ab2\u7a0e\u53d6\u5f15\uff1e<\/p>\n

<\/p>\n

$\"\"$ <\/p>\n

<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u4ed5\u5165\u308c\u305f\u8005\u306b\u5bfe\u3057\u3066\u3001GST\u304c\u304b\u3051\u3089\u308c\u307e\u3059\u3002\u8ca9\u58f2\u6642\u306b\u306fGST\u3092\u8a08\u4e0a\u3057\u3066\u58f2\u308a\u4e0a\u3052\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u3061\u3089\u3082\u5bfe\u8c61\u7269\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u56fd\u53ca\u3073\u5730\u65b9\u653f\u5e9c\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u304c\u4e3b\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n

This transaction is that you have to be charged GST by the supplier but you do not charge GST to the consumer. This transaction is applied for the service from government or government department.<\/p>\n

<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u3001GST\u53d6\u5f15\u306b\u306f\u5927\u307e\u304b\u306b\uff13\u3064\u306e\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306b\u3088\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u5f62\u614b\u3092\u3068\u308b\u306e\u304b\u3057\u3063\u304b\u308a\u3068\u691c\u8a0e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

GST transactions are three styles in Malaysia. Please take care of your own transactions in according with these three types.<\/p>\n

<\/p>\n

\u6b21\u9031\u306f\u3053\u306eGST\u306b\u3064\u3044\u3066\u3001\u5c11\u3057\u5b9f\u52d9\u7684\u306a\u9762\u3092\u8a71\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

I will introduce GST from the practical aspect in the next blog.<\/p>\n

<\/p>\n

\u305d\u308c\u3067\u306f\u3001\u4eca\u9031\u3082\u9811\u5f35\u3063\u3066\u53c2\u308a\u307e\u3057\u3087\u3046\uff01<\/p>\n

See you next week.<\/p>\n

<\/p>\n

\uff1c\u9023\u7d61\u5148\uff1e<\/p>\n

<\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf2-5-3 AM\u30d3\u30eb7\u968e<\/p>\n

\u56fd\u969b\u4e8b\u696d\u90e8<\/p>\n

\u85e4\u4e95\u5927\u8f14<\/p>\n

<\/p>\n

Company: Tokyo Consulting Firm<\/p>\n

Address: 7^{th<\/sup> Floor, 2-5-3, Shinjyuku, Shinjyuku-ku, Tokyo<\/p>\n}

Department: International Department<\/p>\n

Name: Daisuke Fujii<\/p>\n

<\/p>\n

<\/span><\/p>\n

<\/p>\n