GST Guidelines in EClaim System

GST Implementation

in eClaim system

Human Capital Shared Services Organization,

Group Human Capital Management, Telekom Malaysia

Good & Service Tax (GST) Overview

GST Goods and Services Tax is a

tax on domestic consumption of

goods and services.

GST is paid when: GST is paid when:

i. Goods and services are

purchased from GST-registered

vendor.

ii. Goods are imported into Malaysia.

Effective Date:

GST Rate: 6%2

1st April 2015

Items impact with GST GST

Allowance

Standby Allowance No

Hardship Allowance No

Driving Allowance No

Climbing Allowance No

Deduction

Zakat No

Items impact with GST GST

Traveling & Transportation

(Domestic)

Air fare (domestic) Yes

Lodging Yes

Parking Yes

Laundry Yes

Official Attire Yes

eClaim items impacted by GST

Zakat No

Tabung Haji No

Amanah Saham Bumiputera No

Miscellaneous

Broadband Yes

Handphone Bill Yes

CDMA Bill Yes

iTalk Yes

Celular Bill Yes

Club Fee Yes

Professional Membership Yes

Dental Yes

Medical Examination Yes

Fuel Yes

Taxcode Description Example

TXStandard rated purchase from

GST registered vendor

Lodging with receipt from

GST-registered vendor

NR Non Registered Local Vendor

Lodging with receipt from Non-

Registered Vendor

Tax Codes

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VX Not subjected to Malaysian GST

Lodging Without Receipt or

Lodging With Receipt but booked

using Online Services such as Agoda

ZPZero rated purchase from GST

registered vendorAirfare to overseas destination

EP Exempted purchase from vendorPublic Transport, Toll, Dental,

Medical Examination For New Hire

BLGST paid to vendors which are

blocked for input tax claimClub Membership

Taxcode Claim ItemClaim

Amount

GST

Amount

Pay to

Claimant

TX Broadband Claim RM66.00 RM3.95 RM69.95

VX Meal Claim for Non Executive RM 40.00 RM0 .00 RM40.00

Claim Example

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EPDental Claim

Medical Examination New Hire

RM500.00

RM150.00

RM0.00

RM0.00

RM500.00

RM150.00

BL Club Membership Claim RM100.00 RM6.00 RM106.00

eClaim will display pre-set

default tax code for each

selected claim item

User may change this default tax

value to other tax code depends

Tax Codes

value to other tax code depends

on the situation

For example: VX (Initial Value) Lodging without receipt

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1) Vendor GST ID

2) Vendor Name

3) Invoice Number

GST Information Required for claim

3) Invoice Number

4) Amount without GST

5) GST Amount

6) Supporting Document

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* Note:

Claimant & Approver should ensure GST Information Requiredfor Input Tax Claimable updated correctly to avoid GST Penalty(to a fine not exceeding RM50,000 or to imprisonment for aterm not exceeding three years or to both)

In this tax invoice, it is

clearly displayed the following:

Tax Invoice

Sample Tax Invoice

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Vendor Name

Vendor GST ID

Invoice Number

Amount without GST

GST Amount

Supporting Document

Penalty for incorrect return

Section 88 of GST Act 2014

OFFENCES AND PENALTIES

Penalty for incorrect return

Any person who :

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Any person who :

a) Makes an incorrect return by omitting from the return any

information;

b) Understates any output tax or overstate any input tax in a return; or

c) Gives any incorrect information in relation to any matter affecting

his own liability to tax or liability to tax of any other person,

commits an offence and shall, on conviction, be liable

(A) To a fine not exceeding RM50,000.00 OR to imprisonment for a

term not exceeding 3 years or to both; and

(B) To a penalty equal to the amount of tax which has been

undercharged or would have been so undercharged if the return or

information had been accepted as correct.

Lodging Claim

Screen before

1/4/2015

Screen after

1/4/2015

Screen Changes

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1/4/2015

Additional

Information

1) Lodging With Receipt GST Registered VendorDefault Tax Code: TX Standard Rated Purchase

Default Value:

GST: Yes

Tax Code: TX

Additional mandatory

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Additional mandatory

information

Supporting Document

2) Lodging With Receipt Non Registered VendorDefault Tax Code: NR Non Registered Local Vendor

For lodging at:

Homestay

Small Hotel etc

Choose GST: No

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Supporting Document

Choose GST: No

Default Tax Code: NR

3) Lodging With Receipt Non Local VendorDefault Tax Code: VX Not subjected to Malaysia GST

For lodging in

Malaysia but booked

using overseas

company such as

Expedia, Agoda etc

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Click GST: No

Choose VX

Supporting Document

Default Tax Code : VX

If purchase in Malaysia, change

currency to Ringgit Malaysia (RM).

eClaim will automatically change

default tax code to TX and it is

Warm Clothes

default tax code to TX and it is

subjected to Malaysia Goods and

Services Tax.

If purchase oversea, eClaim will

default tax code to VX.

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4) Warm ClothesDefault Tax Code : VX Not subjected to Malaysia GST/

: TX - Standard Rated Purchase

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Any purchases in the following

islands will not be subjected to

GST:

Langkawi Island

Tioman Island

Non Taxable Purchase

Tioman Island

Labuan Island

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END

T H A N K

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O UY

HC SSO helpdesk at 1-800-88-9779 Press 4