如果是company名下的passenger car,road tax & insurance要放什么tax code?

1 Answer(s)

来自Customs的资讯(29/08/2015),

以下显示的与轿车(Passenger Car)相关的开销是不能申领进项税(claim input tax)的,并且只有这些开销不能不能申领

  1. 购买轿车(BL)
  2. 汽车维修(BL)
  3. 汽车保养(BL)

其他的开销是属于“Running Cost”,是允许申领进项税的*,如:

  1. RON97汽油(TX)
  2. 汽车保险(TX)
  3. 泊车费(TX)

* 当然必须有tax invoice, 如果是 full tax invoice,一定要注明公司名字。

 

此外,Road Tax的tax code是 OP,因为它是government service,是法律所规定的

 

参考:Tax code for road tax renewal of company car

参考:Premium of company passenger car insurance can claim input tax?

Answered on September 12, 2015. 2015-09-12 02:04:49
Add Comment

Your Answer

By posting your answer, you agree to the privacy policy and terms of service.