How about if my company purchase services from oversea and they bill us an invoice without GST?? Tax code??

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Importation of services :
Under the GST Act, “imported services” means any services by a supplier who belongs in a country other than Malaysia or who carries on business outside Malaysia to a recipient who belongs to Malaysia and such services are consumed in Malaysia. When services are imported from outside Malaysia and supplied to a recipient in Malaysia, being taxable supplies if made in Malaysia, the recipient of the supply shall account and pay GST if such imported services are for the business purposes and consumed in Malaysia. Generally, the GST legislation provides for the supplier to charge GST on taxable supplies he makes to the recipient.
Services acquired from overseas which is directly related to financial services and benefits a person who belongs in Malaysia, even though the services are consumed overseas, it is to be treated as imported services.
Services acquired from overseas which is directly connected to goods or land overseas and consumed overseas, although it benefits a person in Malaysia, it is to be treated as an out of scope supply.
However, in the case of imported services, the GST liability shifts from the supplier to the recipient if the recipient’s fixed or business establishment or his usual place of residence is in Malaysia.
Hence, the recipient is liable to account GST on the supply made for the purpose of any business carried on by him. For further information, please refer to GST General Guide.

Answered on November 22, 2016. 2016-11-22 03:35:51

so if like we send some palm oil sample to oversea just for sample test, is it consider as…?

on November 22, 2016. 2016-11-22 05:21:21
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Imported services.

Answered on November 22, 2016. 2016-11-22 06:31:23
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