<\/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\u3001\u5916\u8ca8\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308bGST\u306e\u6271\u3044\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 of the invoice of foreign currency”.<\/p>\n

 <\/p>\n

Q \u5916\u8ca8\u5efa\u3066\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306eGST\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u4f55\u304b\u6ce8\u610f\u4e8b\u9805\u306f\u3054\u3056\u3044\u307e\u3059\u304b\u3002<\/p>\n

 <\/p>\n

Q I am making the invoice of foreign currency, is there anything concerns?<\/p>\n

 <\/p>\n

A \u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u3001GST\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u5916\u8ca8\u5efa\u3066\u306e\u8acb\u6c42\u66f8\u3068\u5408\u308f\u305b\u3066MYR\u306b\u76f4\u3057\u305f\u5f62\u306e\u8acb\u6c42\u66f8\u3092\u8981\u6c42\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u6ce8\u610f\u3059\u308b\u306e\u306f\u3001\u30ec\u30fc\u30c8\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u8ca9\u58f2\u3057\u305f\u65e5\u6642\u3067\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3001\u3082\u3057\u304f\u306f\u4f9b\u7d66\u3057\u305f\u65e5\u6642\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u304c\u305d\u306e\u4f7f\u7528\u3059\u308b\u30ec\u30fc\u30c8\u3082\u653f\u5e9c\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3069\u306e\u9280\u884c\u3092\u53c2\u8003\u306b\u3059\u308b\u306e\u304b\u3082\u3001\u653f\u5e9c\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u53c2\u8003\u3059\u308b\u9280\u884c\u30ec\u30fc\u30c8<\/p>\n

\u2460   \u30de\u30ec\u30fc\u30b7\u30a2\u4e2d\u592e\u9280\u884c<\/p>\n

\u2461   \u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u55b6\u696d\u8a8d\u53ef\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u5546\u696d\u9280\u884c<\/p>\n

\u2462   \u8af8\u5916\u56fd\u4e2d\u592e\u9280\u884c<\/p>\n

 <\/p>\n

\u4f7f\u7528\u3067\u304d\u308b\u30ec\u30fc\u30c8\u57fa\u6e96<\/p>\n

\u2460   \u8ca9\u58f2\u6642\u70b9\u3001\u3082\u3057\u304f\u306f\u4f9b\u7d66\u65e5\u6642\u70b9\u306e\u30ec\u30fc\u30c8<\/p>\n

\u2461   \u8ca9\u58f2\u3082\u3057\u304f\u306f\u4f9b\u7d66\u3057\u305f\u6708\u306e\u6708\u4e2d\u5e73\u5747\u30ec\u30fc\u30c8<\/p>\n

\u2462   \u8ca9\u58f2\u3082\u3057\u304f\u306f\u4f9b\u7d66\u3057\u305f\u6708\u306e\u6708\u672b\u5e73\u5747\u30ec\u30fc\u30c8<\/p>\n

\u2463   \u8ca9\u58f2\u3082\u3057\u304f\u306f\u4f9b\u7d66\u3057\u305f\u6708\u306e\u6708\u672bTTS\u30ec\u30fc\u30c8<\/p>\n

\u2464   \u8ca9\u58f2\u3082\u3057\u304f\u306f\u4f9b\u7d66\u3057\u305f\u6708\u306e\u6708\u521dTTS\u30ec\u30fc\u30c8<\/p>\n

 <\/p>\n

A In Malaysia, if you make the invoice as foreign currency, Malaysian government will ask you to make the invoice as RM at same time. In that case, you need to check what kinds of rate you use. In Malaysia, you can choose it required by government. Please see and confirm as below.<\/p>\n

 <\/p>\n

<Reference of Bank><\/p>\n

\n
1. Bank Negara Malaysia<\/li>\n
2. Any commercial banks in Malaysia or any other registered bank under Bank Negara Malaysia.<\/li>\n
3. Any foreign central bank<\/li>\n<\/ol>\n

    <\/p>\n

   <Reference of bank rate><\/p>\n

   \n
   1. Exchange rate at the time of supply<\/li>\n
   2. The monthly average rate of previous month corresponding to the time of supply<\/li>\n
   3. The month-end average rate corresponding to the time of supply<\/li>\n
   4. The month-end selling rate corresponding to the time of supply<\/li>\n
   5. The opening selling rate of the month corresponding to the time of supply<\/li>\n<\/ol>\n

       <\/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

      <Contact><\/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","protected":false},"excerpt":{"rendered":"  \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\u3001\u5916\u8ca8\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308bGST\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuke Fuj […]","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-bd","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/695"}],"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=695"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/695\/revisions"}],"predecessor-version":[{"id":1123,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/695\/revisions\/1123"}],"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=695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}