<\/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\u8907\u6570\u53d6\u5f15\u306eGST\u306e\u53d6\u308a\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 mixed supply”.<\/p>\n

 <\/p>\n

Q \u53d6\u5f15\u306e\u4e2d\u3067\u3001GST\u8ab2\u7a0e\u53d6\u5f15\u306e\u3082\u306e\u3068\u30bc\u30ed\u8ab2\u7a0e\u53d6\u5f15\u306e\u3082\u306e\u3092\u540c\u6642\u306b\u8ca9\u58f2\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u969b\u306b\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306f\u4e00\u679a\u306b\u307e\u3068\u3081\u3066\u3088\u308d\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

Q I supplied goods as taxable supply and zero-rated taxable supply at same time. Could I make only one invoice or make a invoice separately?<\/p>\n

 <\/p>\n

A \u672c\u30b1\u30fc\u30b9\u3067\u3059\u3068\u3001\u8acb\u6c42\u66f8\u306f\u5225\u3005\u306b\u4f5c\u6210\u3057\u3001\u4fdd\u7ba1\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u540c\u3058\u30a4\u30f3\u30dc\u30a4\u30b9\u5185\u306b\u3001\u8ab2\u7a0e\u53d6\u5f15\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15\u304c\u5165\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5b98\u306f\u5185\u5bb9\u3092\u541f\u5473\u305b\u305a\u306b\u3001\u8acb\u6c42\u66f8\u306e\u4e2d\u8eab\u3092\u898b\u3066\u306a\u305cGST\u3092\u8ab2\u7a0e\u3057\u3066\u3044\u306a\u3044\u306e\u304b\u3068\u8a70\u3081\u5bc4\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306f\u3001\uff13\u3064\u306e\u53d6\u5f15\uff08\u8ab2\u7a0e\u53d6\u5f15\u3001\u30bc\u30ed\u8ab2\u7a0e\u53d6\u5f15\u3001\u975e\u8ab2\u7a0e\u53d6\u5f15\uff09\u3054\u3068\u3067\u4f5c\u6210\u3057\u3001\u4fdd\u7ba1\u3092\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u5bfe\u5fdc\u3067\u3059\u3002<\/p>\n

 <\/p>\n

A In this case, it is prefer that you make a invoice separately. The reason why is that Tax authority asks you to explain why you do not charge GST if you make only one invoice to this supply. So I recommend you to make the invoice separately in according with the “Supply”. “ Supply” has three types: Taxable supply, Zero-rated supply and Non-taxable supply.<\/p>\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

 <\/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\u8907\u6570\u53d6\u5f15\u306eGST\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuke Fujii […]","protected":false},"author":1,"featured_media":1359,"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":[22,17],"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\/2019\/05\/%E6%8A%95%E8%B3%87%E7%92%B0%E5%A2%83%E3%83%BB%E7%B5%8C%E6%B8%88.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-bg","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/698"}],"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=698"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/698\/revisions"}],"predecessor-version":[{"id":1120,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/698\/revisions\/1120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1359"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}