消費稅稅務代碼 NS & OS

我對NS 及OS 還是有疑問,請問那些供應要使用NS 及OS,能舉出一些屬於NS或OS供應的例子嗎?

Asked on March 5, 2018 2018-03-05 09:09:20 Consumer (消费者)
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4 Answer(s)

OS – Tax rate @ 0% – Out-of-scope supplies under GST legislations.

Tax Code: OS

Out of scope supply is a supply which is not within the ambit or boundary of GST, and therefore GST is not chargeable on such supply. Examples of out of scope supply are such as non-business supply, and supply by statutory bodies and local authorities with respect to regulatory and enforcement functions, and supply of goods made outside Malaysia, government supply except selected government supplies prescribed in the GST (Application to Government) Order 2014.

Some example are dividend received; amount received from transfer of business as a going concern; sell goods from one country to another country outside Malaysia; received contract sum from or sell goods to Government bodies and any income received not related to your company business activity.

NS – Tax rate @ 0% – Matters to be treated as neither a supply of goods nor a supply of services

Tax code: NS

This refers supplies treated as neither a supply of goods nor a supply of services. Example, pension / provident /social security fund, salary and etc.

Some example are amount deducted from employees salary and banked into your company account other than those mandatory deductions by the Authority; refund of loan or advance by employees, etc.

Translation into Chinese :

OS – 税率@ 0% – 根据GST法规规定的范围外供应。

税号:OS

超出范围的供应是不在GST的范围或边界内的供应,因此GST不会因此供应而收取费用。超出范围的供应例如非商业供应,由法定机构和地方当局提供有关监管和执法职能以及在马来西亚境外提供的商品供应,政府供应(GST中规定的政府供应物除外)(申请政府)令2014。

一些例子是收到的股息;作为持续经营转让业务所收到的款项;将商品从一个国家出售到另一个国家以外的国家;收到或向政府机构出售货物的合约金额以及与贵公司业务活动无关的任何收入。

NS – 税率@ 0% – 事项既不被视为货物供应,也不被视为服务供应

税号:NS

这是指将供应视为既不是货物供应也不是服务供应。例如养老金/公积金/社会保障基金,工资等。

一些例子是从雇员的工资中扣除金额,并存入公司帐户,但管理局强制扣除的金额除外;退还贷款或员工垫付等。

Answered on March 7, 2018. 2018-03-07 06:14:44
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非常謝謝上述詳細說明.

Answered on March 11, 2018. 2018-03-11 09:16:38
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最近我看到一份說明, NS – Dual purpose, 用在Purchases, 也用在Supply. 是這樣嗎?

Answered 6 days ago. 2018-04-19 02:13:24
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Yes you are right.

Answered 6 days ago. 2018-04-19 06:31:43

Thank you

6 days ago. 2018-04-19 11:54:56
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