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{"id":690,"date":"2015-09-28T11:23:50","date_gmt":"2015-09-28T11:23:50","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/2015%e5%b9%b4%ef%bc%94%e6%9c%88%ef%bc%91%e6%97%a5%e5%89%8d%e3%81%ab%e7%b5%90%e3%81%b0%e3%82%8c%e3%81%9f%e5%a5%91%e7%b4%84%e3%81%aegst%e5%87%a6%e7%90%86%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-06-26T05:30:01","modified_gmt":"2021-06-26T05:30:01","slug":"malaysia-gst-10","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-gst-10\/","title":{"rendered":"2015\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d50\u3070\u308c\u305f\u5951\u7d04\u306eGST\u51e6\u7406\u306b\u3064\u3044\u3066"},"content":{"rendered":"

2015<\/span>\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d50\u3070\u308c\u305f\u5951\u7d04\u306eGST<\/span>\u51e6\u7406\u306b\u3064\u3044\u3066 (About GST related to contract before 1^{st<\/sup> April 2015)<\/span><\/span><\/p>\n}

\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\u30012015\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d50\u3070\u308c\u305f\u5951\u7d04\u306eGST\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 “About GST related to contract before 1^{st<\/sup> April 2015”.<\/p>\n}

<\/p>\n

Q \u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u3001\uff12\uff10\uff11\uff15\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089GST\u304c\u7d50\u3070\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\uff12\uff10\uff11\uff14\u5e74\uff19\u6708\uff11\u65e5\u524d\u306b\u5951\u7d04\u304c\u6c7a\u307e\u308a\u3001\u6bce\u6708\u4e00\u5b9a\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002\u5951\u7d04\u66f8\u306bGST\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\uff12\uff10\uff11\uff15\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u5206\u306b\u3064\u3044\u3066\u306fGST\u3082\u5408\u308f\u305b\u3066\u652f\u6255\u3046\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

<\/p>\n

Q In Malaysia, our company made a contract 1^{st<\/sup> September 2014. We paid monthly. In the absence of a clause in a contract, shall we pay GST after 1^{st<\/sup> April 2015?<\/p>\n}}

<\/p>\n

A \u7d50\u8ad6\u3092\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\uff12\uff10\uff11\uff15\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u66f8\u306b\u305d\u308c\u3089\u306b\u8a72\u5f53\u3059\u308b\u8a18\u8ff0\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u652f\u6255\u96e8\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u3001\u3084\u306f\u308a\u7a0e\u52d9\u5c40\u306f\u3001\u5951\u7d04\u306fGST\u65bd\u884c\u524d(2015\/4\/1\u524d)\u3067\u3082\u3001\u884c\u308f\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u614b\u306f\u3001GST\u65bd\u884c\u5f8c\u3067\u3059\u306e\u3067\u3001GST\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u307e\u3059\u3002\u4eee\u306b\u3001\u5168\u984d\u3092\u5168\u3066GST\u65bd\u884c\u524d\u306b\u6255\u3063\u305f\u5834\u5408\u3082\u3001\u30b5\u30fc\u30d3\u30b9\u306fGST\u65bd\u884c\u5f8c\u306b\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u306e\u652f\u6255\u3082\u8981\u6c42\u3055\u308c\u308b\u6050\u308c\u304c\u51fa\u3066\u307e\u3044\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u5f8b\u306fGST\u6cd5\u7b2c\uff11\uff18\uff18\u6761\u306b\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4e0b\u8a18\u3067\u306f\u3001\u5168\u984d\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u91d1\u984d\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4f8b\uff09\u5951\u7d04\u91d1500,000RM\uff08\u4e00\u5e74\u5951\u7d04\uff09\u309210\u6708\uff11\u65e5\u306b\u4e00\u62ec\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u3002<\/p>\n

<\/p>\n

10\u6708\uff11\u65e5〜\uff13\u6708\uff13\uff11\u65e5\uff08\uff16\u30f6\u6708\u5206\uff09\u306f\u975e\u8ab2\u7a0e<\/p>\n

500,000RM×6\/12=250,000RM<\/p>\n

<\/p>\n

\uff14\u6708\uff11\u65e5~\uff19\u6708\uff13\uff11\u65e5\uff08\uff16\u30f6\u6708\uff09\u306f\u8ab2\u7a0e\u5bfe\u8c61<\/p>\n

250,000RM×6%(GST)=15,000RM<\/p>\n

<\/p>\n

\u203b \u5b9f\u969b\u306e\u5b9f\u52d9\u3067\u306f\u3001\u65e5\u5272\u308a\u8a08\u7b97\u3067\u884c\u3046\u306e\u304c\u901a\u4f8b\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u8a08\u7b97\u3092\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u6708\u5358\u4f4d\u3067\u8a08\u7b97\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n

<\/p>\n

A I our conclusion, payment after 1^{st<\/sup> April 2015 will be taxable with out a clause in contract. Because Tax authority seems this service served after 1^{st<\/sup> April 2015. Making a contract was before at April 2015, however company will take this service after 1^{st<\/sup> April 2015. If this company paid whole amount of contract before 1^{st<\/sup> April 2015, I think the service after 1^{st<\/sup> April 2015 will be taxable with same reason. You can see the 188 of GST act to understand by yourself.<\/p>\n}}}}}

<\/p>\n

I put sample of calculation of amount of GST as below.<\/p>\n

<\/p>\n

Example) in the whole payment (500,000RM) at 1^{st<\/sup> October 2014<\/p>\n}

<\/p>\n

From 1^{st<\/sup> October 2014 to 31th March 2015<\/p>\n}

This period is not taxable. So 250,000RM is not taxable.<\/p>\n

500,000RM*1\/2=250,000RM<\/p>\n

<\/p>\n

From 1^{st<\/sup> April 2015 to 31th September 2015.<\/p>\n}

This period is taxable. So 250,000RM is taxable.<\/p>\n

250,000RM*6%(GST) = 15,000RM<\/p>\n

<\/p>\n

\u203bIn general, we calculate GST based on the days. But, in this blog, I calculated based on only months to explain easier.<\/p>\n

<\/p>\n

\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\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

Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

\u56fd\u969b\u4e8b\u696d\u90e8 \u30de\u30ec\u30fc\u30b7\u30a2<\/p>\n

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

TEL: +603-2092-9547\u3000<\/p>\n

<\/p>\n

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

Address: Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

Department: International Department in Malaysia Branch<\/p>\n

Name: Daisuke Fujii<\/p>\n

TEL: +603-2092-9547<\/p>\n

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