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{"id":664,"date":"2015-03-09T15:30:40","date_gmt":"2015-03-09T15:30:40","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%a6-2\/"},"modified":"2021-06-26T05:34:00","modified_gmt":"2021-06-26T05:34:00","slug":"malaysia-gst-12","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-gst-12\/","title":{"rendered":"\u30de\u30ec\u30fc\u30b7\u30a2\u306eGST\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\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>&nbsp;<\/p>\n<p>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>&nbsp;<\/p>\n<p>\u56db\u6708\u304b\u3089GST\u304c\u5c0e\u5165\u3055\u308c\u3001\u5b9f\u969b\u306b\u5b9f\u65bd\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u307e\u305a\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u81ea\u793e\u304c\u767b\u9332\u3059\u308b\u3079\u304d\u304b\u3001\u305d\u3046\u3067\u306a\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>From this April, Malaysia government will conduct GST. At first, you will have to check your firm whether is required to register or not.<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u767b\u9332\u6761\u4ef6\uff1e<\/p>\n<p>&lt;Requirement&gt;<\/p>\n<p>&nbsp;<\/p>\n<p>\u58f2\u4e0a\u9ad8\u304c\uff15\uff10\u4e07RM\u4ee5\u4e0a(\u65e5\u672c\u5186\u7d041,700\u4e07\u5186)\u306e\u4f1a\u793e<\/p>\n<p>The firm that has over 500,000RM sales shall register for GST company.<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4f1a\u793e\u306f\u30012014\u5e7412\u670831\u65e5\u307e\u3067\u306b\u767b\u9332\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6642\u671f\u306f\u904e\u304e\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u307e\u3060\u672a\u767b\u9332\u306e\u4f1a\u793e\u306f\u7f70\u5247\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u203b\u7f70\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u56f3\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>If your firm sales have already been over 500,000RM, you shall register until 31th December 2014. In the case that you do not register until this deadline, you will pay some penalty.<\/p>\n<table width=\"372\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td bgcolor=\"#51A8FF\" width=\"182\"><strong>\u9045\u5ef6\u65e5\u6570<\/strong><\/td>\n<td bgcolor=\"#51A8FF\" width=\"184\"><strong>\u7f70\u91d1\uff08\u30ea\u30f3\u30ae\u30c3\u30c8\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">1&#12316;30\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">1,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">31&#12316;60\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">3,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">61\u65e5&#12316;90\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">4,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">91\u65e5&#12316;120\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">6,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">121\u65e5&#12316;150\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">7,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">151\u65e5&#12316;180\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">9,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">181\u65e5&#12316;210\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">10,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">211\u65e5&#12316;240\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">12,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">241\u65e5&#12316;270\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">13,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">271\u65e5&#12316;300\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">15,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">301\u65e5&#12316;330\u65e5<\/td>\n<td bgcolor=\"#B0D8FF\">16,500<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#DDEEFF\">331\u65e5&#12316;360\u65e5<\/td>\n<td bgcolor=\"#DDEEFF\">18,000<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#B0D8FF\">360\u65e5\u4ee5\u4e0a<\/td>\n<td bgcolor=\"#B0D8FF\">20,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4eca\u5f8c\u58f2\u4e0a\u9ad8\u304c50\u4e07RM\u3092\u8d85\u3048\u305d\u3046\u306a\u5834\u5408\u3002<\/p>\n<p>In the case that your sales will be over 500,000RM shortly.<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001\uff12\u3064\u306e\u65b9\u6cd5\u306e\u3069\u3061\u3089\u304b\u3067\u767b\u9332\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>In this case, you will register in according two ways. You can choose which ways.<\/p>\n<p>\uff1c\u904e\u53bb\u306e\u58f2\u4e0a\u3092\u8a08\u7b97\u3059\u308b\uff1e<\/p>\n<p>&lt;Calculation of the previous sales&gt;<\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.kuno-cpa.co.jp\/blog\/malaysia\/20150309t.gif?resize=466%2C357\" alt=\"\u30de\u30ec\u30fc\u30b7\u30a2\" width=\"466\" height=\"357\" \/><\/p>\n<p>\uff1c\u5c06\u6765\u306e\u58f2\u4e0a\u3092\u8a08\u7b97\u3059\u308b\uff1e<\/p>\n<p>&lt;Calculation of future sales&gt;<\/p>\n<p>&nbsp;<img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.kuno-cpa.co.jp\/blog\/malaysia\/20150309t2.gif?resize=445%2C355\" alt=\"\u30de\u30ec\u30fc\u30b7\u30a2\uff12\" width=\"445\" height=\"355\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u767b\u9332\u5f8c\u306e\u7d0d\u4ed8\u306b\u3064\u3044\u3066\uff1e<\/p>\n<p>&lt;Tax payment after registration&gt;<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3061\u3089\u306f\u3001\u58f2\u4e0a\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u7d0d\u7a0e\u3059\u308b\u671f\u9593\u3082\u5909\u308f\u3063\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<p>The termination of payment will be changed in according with the amount of sales.<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb&nbsp; \u58f2\u4e0a\u304c500\u4e07RM\u4ee5\u4e0a\u306e\u5834\u5408<\/p>\n<p>\u30fb&nbsp; In the case that the amount of sales is over 5,000,000RM<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bce\u6708\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981<\/p>\n<p>You shall pay GST each month.<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb&nbsp; \u58f2\u4e0a\u304c500\u4e07RM\u4ee5\u4e0b\u306e\u5834\u5408<\/p>\n<p>\u30fb&nbsp; In the case that the amount of sales is less 5,000,000RM<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bce\uff13\u30f6\u6708\u6bce\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981<\/p>\n<p>You shall pay GST every 3 months<\/p>\n<p>&nbsp;<\/p>\n<p>\u6ce8\u610f\u3059\u308b\u3079\u304d\u3068\u3053\u308d\u306f\u3001\u3044\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067GST\u767b\u9332\u3092\u3059\u308b\u304b\u306e\u898b\u5b9a\u3081\u3067\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3082\u3057\u3001\u306f\u3058\u3081\u306b50\u4e07\u306e\u58f2\u4e0a\u306b\u9054\u3059\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u306f\u3058\u3081\u306b\u767b\u9332\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>You have to have your attention to the amount of sales. There is a possibility of over 500,000RM; it is better to register when you start your company.<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eee\u306b\u3001GST\u767b\u9332\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u306f\u3044\u307e\u305b\u3093\u304c\u3001\u81ea\u4e3b\u7684\u306b\u767b\u9332\u3059\u308b\u5834\u5408\u306f\u30012\u5e74\u9593GST\u767b\u9332\u4f1a\u793e\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>You can register GST voluntary, however, you will do business as GST register at least 2years.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u9023\u7d61\u5148\uff1e<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf2-5-3 AM\u30d3\u30eb7\u968e<\/p>\n<p>\u56fd\u969b\u4e8b\u696d\u90e8<\/p>\n<p>\u85e4\u4e95\u5927\u8f14<\/p>\n<p>&nbsp;<\/p>\n<p>&lt;Contact&gt;<\/p>\n<p>&nbsp;<\/p>\n<p>Company: Tokyo Consulting Firm<\/p>\n<p>Address: 7<sup>th<\/sup> Floor, 2-5-3, Shinjyuku, Shinjyuku-ku, Tokyo<\/p>\n<p>Department: International Department<\/p>\n<p>Name: Daisuke Fujii<\/p>\n","protected":false},"excerpt":{"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 &nbsp; Hello. This is Daisuke Fujii of Tokyo co [&hellip;]","protected":false},"author":1,"featured_media":1774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-aI","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/664"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=664"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/664\/revisions"}],"predecessor-version":[{"id":1505,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/664\/revisions\/1505"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}