Office Season Parking in staff name & Oversea expenses
For office building season parking, the building management issue official receipt in staff’s name, can it be treated as simplify tax invoice for claiming GST under TX?
What is the GST code for purchases from oversea companies in:-
- Advertising in facebook
- Email domain name (“.com” not “.com.my”)
For your information, one is unable to claim input tax credit if the tax invoice is not in the name of the GST registered person.
1 Are you in the e-commerce business or services? What is the advertising in facebook which you paid for?
2. Please refer to the different category below and see which one fits your description or required :
Domain name does not end with dot my, e.g. email@example.com and customer declares that his usual place of residence is outside Malaysia. Zero-rate. Customer treated as belonging in a country outside Malaysia and the service is provided to a non-resident.
Domain name does not end with dot my, e.g. firstname.lastname@example.org and customer declares that his usual place of residence is in Malaysia. Standard-rate. Customer treated as belonging in Malaysia based on his declaration and service is consumed in Malaysia.
Domain name does not end with dot my and customer does not declare his usual place of residence. Standard-rate. Customer treated as belonging in Malaysia.
TQ for your prompt answer CMS.
For better clarification, The season parking document is an Official Receipt not an Tax invoice. the Official receipt are with the full computation of 1) Amount before GST, 2)6%GST, 3)Amount after GST. Can this be treated as simplify Tax invoice just like the entertainment? Is there any difference if the name is in :-
- Company name
- Staff name
Payment to Facebook
We advertise our product/services on facebook. We are not e-commerce company.
The Receipt can be used to claim full amount of input tax if it has the requirement of a full tax invoice.
If it in the name of the registered person, then you can claim full amount of the input tax. Tax code is TX.
If it is in the name of an employee, then you will have to treat this as a reimbursement of expenses claim by the staff. Tax code is OP.