Agoda – Local Hotel (Staff Claim)

Hi Expert

We are engineering company. Our staff purchase accomodation local hotel from agoda (got company name and address in the agoda receipt). The staff claim back the purchase amount. Should we account for output tax?

Asked on May 2, 2018 2018-05-02 07:03:15 Business (商家)
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3 Answer(s)

First of all you must know what is the purpose / nature of the expenses claim by your staff.  If it is in the course or for the furtherance of business then you can claim input tax credit.  No need to account for output tax.  If the expenses is a benefit-in-kind or incentive (not stated in the Employment Contract) to the staff then you need to account for output tax as Gift Rule (value more than RM500.00 to the same person).

Answered on May 2, 2018. 2018-05-02 08:32:12
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Dear CMS, means if staff/director stay in hotel for business purpose cannot just claim as TX-S and takes as travelling expenses for company.. But need to account as Gift rule?

Answered on May 6, 2018. 2018-05-06 13:25:48
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You can treat it as employee’s reimbursement expenses and tax code is OP.  Unless the travelling expenses is for holidaying then you need to account under Gift Rules.

Answered on May 7, 2018. 2018-05-07 01:58:06
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