消費稅稅務代碼 NS & OS
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。
NS – 税率@ 0％ – 事项既不被视为货物供应，也不被视为服务供应