GST Tax Code: BL(6%)

Explaination about BL tax code, and how to fill in form GST-03.


See also How to use BL

请参考:如何正确使用TaxCode: BL?


Asked on June 7, 2015 2015-06-07 05:48:21 Business (商家)
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This refers to GST incurred by a business but GST registered trader is not allowed to claim input tax incurred.

The expenses are as following:

  1. The supply to or importation of a passenger car; The hiring of passenger car
  2.  Club subscription fees (including transfer fee) charged by sporting and recreational clubs;
  3. Medical and personal accident insurance premiums by your staff
  4. Medical expenses incurred by your staff.
  5. Benefits provided to the family members or relatives of your staff;
  6. Entertainment expenses to a person other than employee and existing customer except entertainment expenses incurred by a person who is in the business of providing entertainment.

GST-03 Field : N/A


Answered on July 7, 2015. 2015-07-07 05:50:12
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