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{"id":692,"date":"2015-10-14T17:33:17","date_gmt":"2015-10-14T17:33:17","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/gst%e3%81%ae%e8%aa%b2%e7%a8%8e%e6%9c%9f%e9%96%93%e3%81%ae%e8%aa%bf%e6%95%b4%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6about-adjustment-of-gst-taxable-period\/"},"modified":"2021-06-26T05:29:41","modified_gmt":"2021-06-26T05:29:41","slug":"malaysia-about-adjustment-of-gst-taxable-period","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-about-adjustment-of-gst-taxable-period\/","title":{"rendered":"GST\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u8abf\u6574\u306b\u3064\u3044\u3066(About adjustment of GST taxable period)"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\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\u8ab2\u7a0e\u671f\u9593\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about &ldquo;About adjustment of GST taxable period&rdquo;.<\/p>\n<p>&nbsp;<\/p>\n<p>Q GST\u767b\u9332\u3092\u3057\u307e\u3059\u304c\u3001GST\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u3089\u308c\u308b\u304b\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Q Our company will register GST. Are there any rules of GST taxable period?<\/p>\n<p>&nbsp;<\/p>\n<p>A GST\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u304c\u7d42\u308f\u308b\u5e74\u306b\u5408\u308f\u305b\u308b\u5f62\u3067\u7d42\u308f\u308a\u304c\u8fce\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u767b\u9332\u5f53\u521d\u306eGST\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u3001\uff16\u30f6\u6708&#12316;\uff11\uff18\u30f6\u6708\u306e\u9593\u3067\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u8a00\u8449\u3067\u4f1d\u3048\u308b\u3068\u3084\u3084\u3053\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18\u306b\u3066\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff09<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>&nbsp;<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>\u767b\u9332\u65e5<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>\u4f1a\u8a08\u5e74\u5ea6<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>\u767b\u9332\u521d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>A\u793e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/03\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2016\/03\/31<\/p>\n<p>\uff0812\u30f6\u6708\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>B\u793e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<p>(14\u30f6\u6708)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>C\u793e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2014\/09\/30~2015\/10\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2015\/10\/31<\/p>\n<p>(7\u30f6\u6708)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>D\u793e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2016\/01\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2016\/01\/01~2017\/05\/31<\/p>\n<p>(17\u30f6\u6708)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>A First GST taxable period year will be ended at the last fiscal day. But this period will not be shorten 6 months and no longer 18 months. I will attach the sample as below. Please refer to it.<\/p>\n<p>&nbsp;<\/p>\n<p>Sample)<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>&nbsp;<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>The day of registration<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>The fiscal year<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>The first GST taxable period<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>A Company<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/03\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2016\/03\/31<\/p>\n<p>\uff0812 months\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>B Company<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<p>(14 months)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>C Company<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2015\/04\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2014\/09\/30~2015\/10\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2015\/04\/01~2015\/10\/31<\/p>\n<p>(7 months)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"109\">\n<p>D Company<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p>2016\/01\/01<\/p>\n<\/td>\n<td valign=\"top\" width=\"163\">\n<p>2015\/04\/01~2016\/05\/31<\/p>\n<\/td>\n<td valign=\"top\" width=\"174\">\n<p>2016\/01\/01~2017\/05\/31<\/p>\n<p>(17 months)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>If you have further questions, please feel free contact to me.<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n<p>See you next week!<\/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>Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n<p>\u56fd\u969b\u4e8b\u696d\u90e8 \u30de\u30ec\u30fc\u30b7\u30a2<\/p>\n<p>\u85e4\u4e95\u5927\u8f14<\/p>\n<p>TEL: +603-2092-9547\u3000<\/p>\n<p>&nbsp;<\/p>\n<p>&lt;Contact&gt;<\/p>\n<p>&nbsp;<\/p>\n<p>Company: Tokyo Consulting Firm Sdn Bhd<\/p>\n<p>Address: Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n<p>Department: International Department in Malaysia Branch<\/p>\n<p>Name: Daisuke Fujii<\/p>\n<p>TEL: +603-2092-9547<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n<p><a href=\"http:\/\/overseas.blogmura.com\/ranking.html\" target=\"_blank\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/overseas.blogmura.com\/img\/overseas88_31.gif?resize=88%2C31\" alt=\"\u306b\u307b\u3093\u30d6\u30ed\u30b0\u6751 \u6d77\u5916\u751f\u6d3b\u30d6\u30ed\u30b0\u3078\" width=\"88\" height=\"31\" border=\"0\" \/><\/a><br \/><a href=\"http:\/\/overseas.blogmura.com\/ranking.html\" target=\"_blank\">\u306b\u307b\u3093\u30d6\u30ed\u30b0\u6751<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \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\u8ab2\u7a0e\u671f\u9593\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuke Fujii o [&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-ba","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/692"}],"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=692"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/692\/revisions"}],"predecessor-version":[{"id":1126,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/692\/revisions\/1126"}],"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=692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}