partial claim of gst amount in tax invoice
Hi , to clarify a bit. my staff limit hotel claim amounting RM 130, but staff went to stay at RM 150 ‘s hotel.
So, we will limit the claim up to RM 130.
Before this I use to apportion GST and claim up to RM130.
But now I heard that Customs not allow to claim partial GST.
Do you have guide saying so?
A full tax invoice must be issued under the name of the registered person to be eligible for input tax credit. A tax invoice issued under the name of any person other than the registered person will not be eligible for input tax credit except for mobile phone bill expenses used for business purposes. A registered person can use the mobile phone bill expenses invoice billed to his employee for claiming input tax as long as the expenses are reimbursed and accounted as business expenses. The GST amount must be shown on the tax invoice; otherwise the registered person is not allowed to claim input tax using the tax invoice.
Mr. Hwang, a manager with Kaya Sdn. Bhd, went outstation and stays at a hotel to promote the company’s new product. In claiming input tax, the hotel bill / invoice should be in the name of Kaya Sdn. Bhd. and not under Mr. Hwang’s personal name.
Maybe what the Customs officer implication is that the tax invoice / bill is not in the name of the registered person and it is totally not claimable. Normally for employee’s expenses claim, we treat them as reimbursement expenses claim by an employee and the tax code is OP (no claim input tax even it is in the course of for the furtherance of business). My suggestion in future all tax invoices or bills which are not in the name of the GST registered person / name, don’t claim input tax credit.