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{"id":688,"date":"2015-09-07T21:02:59","date_gmt":"2015-09-07T21:02:59","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/gst%e3%81%ae%e5%9b%bd%e5%a4%96%e5%8f%96%e5%bc%95%e3%81%ae%e5%87%a6%e7%90%86%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6about-gst-for-the-contract-with-a-company-out-side-malaysia\/"},"modified":"2021-06-26T05:30:17","modified_gmt":"2021-06-26T05:30:17","slug":"malaysia-about-gst-for-the-contract-with-a-company-out-side-malaysia","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-about-gst-for-the-contract-with-a-company-out-side-malaysia\/","title":{"rendered":"GST\u306e\u56fd\u5916\u53d6\u5f15\u306e\u51e6\u7406\u306b\u3064\u3044\u3066(About GST for the contract with a company out side Malaysia)"},"content":{"rendered":"

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\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001GST\u306e\u56fd\u5916\u53d6\u5f15\u3067\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about “GST for the contract with a company out side Malaysia” in this blog, Please read it if you have a time.<\/p>\n

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Q \u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4f01\u696d\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u540d\u76ee\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306bGST\u304c\u52a0\u7b97\u3055\u308c\u3066\u8acb\u6c42\u3092\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u652f\u6255\u3046\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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Q Our company pays the consulting fee to Malaysian company in Malaysia. They charged the fixed fee including GST. Shall we pay the fixed fee including GST or the fixed fee?<\/p>\n

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A \u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001GST\u3092\u652f\u6255\u3046\u5fc5\u8981\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u306a\u305c\u304b\u3068\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001GST Act 2014\u306e\u7b2c\uff11\uff17\u6761\u306b\u30bc\u30ed\u53d6\u5f15\uff08GST\u304c\u304b\u304b\u3089\u306a\u3044\u53d6\u5f15\uff09\u306b\u3064\u3044\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u304c\u63d0\u4f9b\u3055\u308c\u308b\u4f1a\u793e\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u514d\u9664\u3068\u306a\u308b\u8a18\u8f09\u304c\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3001\u6c17\u3092\u3064\u3051\u3066\u6b32\u3057\u3044\u306e\u304c\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u304c\u76f4\u63a5\u7684\u3001\u306a\u3044\u3057\u306f\u9593\u63a5\u7684\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001GST\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\u4f8b\u3048\u3070\u3001\u4f55\u304b\u643a\u5e2f\u30a2\u30d7\u30ea\u88fd\u4f5c\u3092\u59d4\u8a17\u3057\u3001\u305d\u308c\u3092\u53d7\u3051\u53d6\u308a\u3001\u5bfe\u4fa1\u3092\u6255\u3046\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u30a2\u30d7\u30ea\u304c\u3068\u4eee\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u5185\u3067\u7121\u6599\u3067\u3082\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u9593\u63a5\u7684\u306b\u3082\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u5546\u696d\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u3001\u672c\u8acb\u6c42\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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A In conclusion, there is no requirement to pay GST. The reason why you do not need to pay is that this transaction is seemed as “Zero-related supply”. “Zero-related supply” means that the transaction would not be imposed GST. You can see the detail of “Zero-related supply” in this website.<\/p>\n

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http:\/\/gstmalaysiainfo.com\/gst-list-zero-rated-exempted-relief\/#Exempt<\/a><\/p>\n

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However, if this transaction is done in Malaysia directly or indirectly, there is a possibility to pay GST.<\/p>\n

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For example, your company entrust making mobile application to the company in Malaysia and this company in Malaysia give this application to other company or do commercial business related to this application, I think there is a possibility of charging GST in this invoice between your company and this company in Malaysia.<\/p>\n

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\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n

Have a nice week!<\/p>\n

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

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