Notis : Pengenaan GST Pada Kadar 0% Mulai 1 Jun 2018 (Tanda Harga)

 

Kadar Cukai Baru & Pembatalan Perintah-Perintah GST

Kadar Cukai Barang & Perkhidmatan 6% dipinda menjadi 0% berkuatkuasa 1 Jun 2018. Oleh yang demikian, peniaga masih tertakluk kepada perundangan Cukai Barang & Perkhidmatan semasa. Perintah CBP (Kadar Cukai) (Pindaan )2018/ P.U. (A) 118/2018

 

Perintah-Perintah GST seperti di bawah adalah dibatalkan berkuat kuasa 1 Jun 2018. (1) Perintah Cukai Barang dan Perkhidmatan (Pembekalan Berkadar Sifar) (Pembatalan) 2018 / P.U (A) 119/2018
(2) Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pembatalan) 2018/ P.U (A)120/2018
(3) Perintah Cukai Barang dan Perkhidmatan (Pemakaian Kepada Kerajaan)(Pembatalan) 2018 / P.U. (A) 122/2018 (4) Perintah Cukai Barang dan Perkhidmatan (Pengenaan Cukai bagi Pembekalan berkenaan dengan Kawasan Ditetapkan) (Pembatalan) 2018 / P.U. (A) 123/2018
(5) Perintah Cukai Barang dan Perkhidmatan (Pengenaan Cukai bagi Pembekalan berkenaan dengan Zon Bebas) (Pembatalan) 2018/ P. U.(A) 121/2018

 

Peringatan Mesra Penghantaran Penyata GST-03

Bagi Orang Berdaftar di JKDM Selangor yang belum menghantar penyata GST-03, tuan sangat digalakkan menghantar Penyata GST-03 dan membuat pembayaran GST (jika ada) di bank secara atas talian (online), melalui Portal GST atau Portal Bank. Pembayaran atas talian ini amat MUDAH, CEPAT dan SELAMAT. Disamping itu, ia menjimatkan masa serta mempercepatkan proses pembayaran dibuat bagi mengelakkan penalti dikenakan kepada pihak tuan.

 

REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62 (2) OF GOODS AND SERVICES TAX ACT 2014

Tarikh: 26/03/2018 Application on remission of late payment penalty can NOW be made via Taxpayer Access Point (TAP). For a guide to apply remission of late payment penalty via TAP, Click Here ​

 

GOODS AND SERVICES TAX (AMENDMENT) REGULATIONS 2017 – AMENDMENT OF FIFTH SCHEDULE IN RELATION TO FORM GST-03
Please be informed that, with effect from 1 January 2018, details in item 15 of GST-03 return will be amended from "Total Value of GST Suspended under Item 14" to "Total Value of Other Supplies". Other supplies in this item refer to ALL SUPPLIES OTHER THAN SUPPLIES DECLARED IN ITEM 5, 10, 11, 12, 13, 14, 16, 17, 18 in the GST-03 return. Other supplies also include disregarded supplies and out of scope supplies. Details of other supplies will be updated in the Accounting Software Guide.

 

Please be informed that from 18 January 2018, applications for GST registration via Taxpayer Access Points (TAP) will be approved within 24 hours.
Kindly contact 1-300-888-500 or e-mail ccc@customs.gov.my if you did not receive any approval for registration or any notification concerning registration within 24 hours after your submission of a complete application.

 

Please be informed that registrants may now request to the Director General for a two months taxable period (Bi-Monthly)  subject to the following conditions:

1. Applicable only for registrants with a monthly taxable period
2. Registrants under cash basis industries such as retailing are not allowed to apply
3. All applications will be subject to Director General’s condition and approval

All applications MUST BE be made via TAXPAYER ACCESS POINT (TAP). For a guide to Bi-Monthly application via TAP click here

 

Latest Guidelines / Updates on GST Portal

1. Insurance and Takaful (revised as at 26 March 2018)
2. Guide on Accounting Software Enhancement towards GST Compliance revised as at 05 February 2018
3. Lodging or Holiday Accommodation (revised as at 23 January 2018)
4. Appointment of Date of Coming Into Operation : P.U (B) 610/2017
5. Goods and Services Tax (Relief)(Amendment) Order 2017 : P.U(A) 447/2017
6. Public Ruling No. 01/2018 - Supply of Commercial Residential Premise
7. Goods and Services Tax (Zero Rated Supply) (Amendment) (No.3) Order 2017
8. Goods and Services Tax (Exempt Supply) (Amendment) (No.2) Order 2017
9. Goods and Services Tax (Amendment) Regulations 2017

 

Waktu Operasi Pusat Panggilan Kastam (CCC) berkuatkuasa 1 Jan 2018

Tarikh: 04/01/2018 ​Waktu Operasi Pusat Panggilan Kastam (CCC) berkuatkuasa 1 Jan 2018 adalah seperti di bawah: Isnin - Jumaat : 8.30 pagi -7 Malam Sabtu-Ahad : TUTUP Cuti Umum Persekutuan/ WPKL / Sel : TUTUP

 

DIRECT DEBIT APPLICATION

Taxpayers who would like to make a payment via Direct Debit, please be informed that only one bank account will be available for use in TAP. Any new application will override the existing bank account stored in the system. Multiple bank accounts for Direct Debit payment are not available.

 

Standard / Varied Taxable Period (VTP) application must be made via Taxpayer Access Point (TAP)

Please be informed that all applications relating to Standard / Varied Taxable Period (VTP) must be made via Taxpayer Access Point (TAP). Customs will not process any application via letter to GST Division, Putrajaya or ADM21 form to GST Processing Center, Kelana Jaya effective immediately. Please click the link below for a complete guidance to VTP application:

1. Standard/ VTP to VTP application
2. VTP to Standard application

 

REMISSION OF PENALTY UNDER SECTION 62 (2) OF GOODS AND SERVICES TAX ACT 2014

Registered persons who have been imposed late payment penalty may appeal by submitting an application for remission to the controlling station. The application shall be attached with the original payment slip or receipt of payment for online transaction as proof of payment

Remission of penalty is subject to approval by the Director General​

 

NOTIFICATION ON CLAIM BAD DEBT RELIEF

In accordance with Section 58 of the Goods and Services Tax Act 2014, with effect from 20/6/2016, if the bad debt relief is not claimed by the supplier in the immediate taxable period immediately after the expiry of the sixth month, the notification to the Director General to defer such claims must be made through TAP.

 

Official Receipt for GST03 & GST04 Payment at the GST Processing Center (GPC) counter.

Click here for more details

 

Importation of Investment Precious Metal (IPM)

Item 31, First Schedule of GST (Relief) Order 2014 came into operation on 1 January 2016 with regards to the importation of IPM as specified in subitem 4(1), First Schedule of GST (Exempt Supply) Order 2014. Application for the relief has to be submitted manually to the GST station where the applicant’s business operates using the forms Lampiran A, Lampiran C and Lampiran 1.

Click here for more details

 

EFFECTIVE 1st OCTOBER 2015 THE USE OF POINT OF SALE SYSTEM OR CASH REGISTER MACHINE FOR ISSUING TAX INVOICE

Click here for more details