Is GST for Handphone bill & telekom bill claimable ?
as i know handphone bill without company name can claim input tax is it? It is because certain company bear staff’s hp bill . Why still have a lot of ppl put it as BL. Anyone can help?
And how about if sole proprietor business, telekom bill registered under owner name instead of company name? Shall put it as BL too?
Handphone bill is claimable but Telekom bill is not, because TM is fixed-line provider.
If tax invoice is not under company name, you may not claim the input tax EXCEPT mobile phone bill expenses used for business purpose.
[See DG’s Decision 2/2014, No 2.]
There are many telco companies offering corporate account for merging all the hand-phone number together to cut cost on phone bills. In this case, all the phone numbers will be billed under the Company and if the Company is a GST registered body, then the Company can claim Input Tax Credit on the 6% GST charged in the bills. Otherwise if the phone number is in the name of a non-registered body then the Tax Code should be either NR or BL (No GST Input Tax claimable).