DG's Decisions

Last Updated : 1/9/2015 12:07

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No	DG`s Decision	Item	Amendments
1	1/2014	Item 1:Issuance of invoice before effective date for supply made on or after effective date Item 2:Accounting for GST on imported services. Item 3:Claiming bad debt relief. Item 4:Royalty Item 5:GST treatment on drop shipment Item 6:Foreign exchange Item 7:Financial Guarantee Contract Item 8:GST treatment on Office holders/ directors’ fees Item 9:Adjustment with credit or debit note	AMENDMENT
2	2/2014	Item 1:Motorcar used exclusively for the business purpose as approved by the DG. Item 2:Claiming input tax on business expenses billed to employees. Item 3:Taxable period: The first taxable period for company with financial year end on 31st August and revenue below RM5 million Item 4:Gift rule Item 5:Voluntary Registration for pre commencement of business Item 6:Supply goods to company branch in Designated Area Item 7:Agent and foreign Principal Item 8:Claiming Special Refund for goods held on hand on 1/4/2015	AMENDMENT
3	3/2014	Item 1:What type of newspapers fall under the GST (Zero-Rated Supply) Order 2014 Item 2:What is the GST treatment on supply made by the healthcare professional?	AMENDMENT
4	4/2014	Item 1:Supply by Societies and Similar Organizations (Including Charitable Entities) Item 2:Issuing tax invoice before effective date. Item 3:Issuing tax invoice for exempt supply. Item 4:Registration of receiver or liquidator Item 5:Supply of goods under lease agreement from Designated Area (DA) to Principal Custoen Area (PCA) Item 6:Individual supply commercial property Item 7:Land Development Agreement between a land owner and a developer Item 8:Supply of land or property during transitional period.	AMENDMENT
5	1/2015	Item 1:Last date to issue invoice under the Service Tax or Sales Tax Item 2:Goods received free and given away free Item 3:Price display Item 4:Supply of SIM (Subscriber Identification Module) card prepaid or post-paid Item 5:Approval for Simplified Tax Invoice)	NO AMENDMENT
6	2/2015	Item 1:Small Office Home Office (SOHO) Item 2:Supply of commercial property (build & sell) by the developer to the purchaser under an agreement for a period that begins before the effective date and ends on or after the Item 3:Eligibility for deemed Input Tax under Regulation 47 of the GST Regulations 2014 (P.U (A) 190/2014) Item 4:Claiming special refund of sales tax goods held on hand on 1/4/2015 Item 5:Whether a debit note is allowed to be issued in order to recover the GST amount during transitional?	AMENDMENT
7	3/2015	Item 1:Application for Self Billed Invoice Item 2:Issuance of tax invoice at the beginning of GST implementation Item 3:Period for issuing tax invoice	AMENDMENT
8	4/2015	Item 1:Local company (LC) purchased goods from overseas supplier (OS) and later sold the goods to local buyer (LB) and issue an invoice (local invoice). The LC requests the overseas supplier to deliver the goods direct to his local buyer (LB). Item 2:Local company (LC) purchased goods from a local manufacturer (LM) and request LM to export the goods to his overseas buyer (OB) Item 3:Local company (LC) sell goods to overseas buyer (OB 1) and OB1 request the goods to be delivered to his local agent (LA) in PCA and subsequently the goods are exported out by LA to OB1 customer’s in other countries (OB2) Item 4:Local supplier (LS) sell goods to overseas buyer (OB) and the OB request the goods to be delivered to the third party (TP) in the Free Commercial Zone (FCZ) for value added activity or consolidation Item 5:Local supplier (LS) sell goods to overseas buyer (OB) and the OB request the goods to be delivered to the third party (TP) in the licensed warehouse (LW) for value added activity or consolidation Item 6:What is the GST treatment for goods manufactured locally which is supplied or sold by a local supplier to an overseas buyer but the goods are in the possession of the supplier and subsequently released for export in stages as instructed by the overseas buyer? Item 7:What is the GST treatment on non-recurring expenditure (NRE) and other manufacturing expenditure connected to manufacture goods to be exported overseas?	AMENDMENT
9	5/2015	Item 1:Document for claiming Special Refund Item 2:Claiming Special Refund in respect of imported CBU cars held on hand on 31.3.15 Item 3:Special Refund on stock of raw materials or components held on hand on 31.3.15 Item 4:Cost recovery under warranty. Item 5:A gift of goods worth more than RM500 Whether a registered person is allowed not to account for tax on gift worth more than RM500 when the input tax on such goods is not claimed. Item 6:Disbursement and reimbursement Item 7:Transport Services: who can be considered as making a supply of transportation services under item 4, Second Schedule of GST (Zero-Rated Supply) Order 2014?	AMENDMENT
10	6/2015	Item 1:Tax invoice for disregarded supply and out of scope supply Item 2:Repair, maintenance and installation services supplied in relation to an aircraft	NO AMENDMENT
11	7/2015	Item 1: Claiming input tax on electricity and water expenses invoiced/billed under the owner of the property’s name	NO AMENDMENT
12	8/2015	Item 1:Employee Benefit Item 2:Occupational Health and Safety Item 3:Holding tax invoice as in paragraph 38(4)(a) of the GST Regulations 201	NO AMENDMENT