Passenger car vs commercial car

What is the difference between commercial car and passenger car? i cant find the details of the differences.
For ISUZU DMAX double cab, does it fall under commercial car category?
As i know for passenger car the tax code is BL, while commercial car is TX. Please do enlighten me if i’m wrong admin.

Asked on July 22, 2015 2015-07-22 06:54:08 Business (商家)

May i know refer JPJ Card kelas kegunaan PSDN-JIP/VAN/BAS/KVN SYKT for company Van & Pick-up is that under Commercial vehicle ?

on August 10, 2015. 2015-08-10 10:54:00
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You need to look into the vehicle registration card.  From there one could see clearly stated by the JPJ whether the vehicle is under commercial or private. There is also a category of company / private where the company purchase the car for their Management to use.  For this case one must show sufficient proof that the vehicle is strictly for commercial use by using log book.
As for GST Tax Code, you are right.  BL for passenger or private use car and TX for commercial vehicle.

Answered on July 23, 2015. 2015-07-23 01:44:22

Thank you CMS..
Does the log book is enough as evidence to custom? or should be justify with anythinhg?

-Really worry if declare wrong.. huhu

on July 23, 2015. 2015-07-23 03:50:29
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Please read the definition of passenger car as defined in Paragraph 10 of Guide on Input Tax

Answered on July 23, 2015. 2015-07-23 04:26:10

(v) any motor car which is used exclusively for the purposes of business as may by approved by the Director General subject to the following conditions: • the motor car is registered in the name of the company; • the motor car is not let on hire; • there is no intention to make the motor car available for private use; • the motor car is kept at business premises, used for business trips and must not be taken home overnight by any employee; and • the motor car has the business’s name

KTP, if we met all the conditions, do we need to write letter to DG for approval? 

on July 23, 2015. 2015-07-23 05:15:55

Yup, you still need it.

It is because you meet the conditions, so you are eligible to request for the DG approval letter, not the other way round.

on July 24, 2015. 2015-07-24 04:00:32
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To be honest, no one can fully fulfill the conditions defined in Paragraph 10 of the Guide on Input Tax.
Therefore, to avoid misunderstanding and disputes it is better to put GST Tax Code as BL (blocked items).  Moreover how much can you claim back Input Tax Credit?  It’s not worth to take the risk.
Some examples of clear cut commercial vehicle are forklift, tractor, lorry, bus  owned by GST registrant, just to name a few.

Answered on July 23, 2015. 2015-07-23 09:22:10
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Totally agree.
Don’t tell me your BMW 5 series is printed with company name and logo. You drive to office with your Proton and drive BMW to meet client, then drive back your Proton back home.

Answered on July 24, 2015. 2015-07-24 11:10:44
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KTP and CMS,

Do have example of letter send to custom regarding this application? If you have please email to me… tq

Answered on December 13, 2017. 2017-12-13 02:35:50
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Sorry I don’t have a sample letter.  Anyone out there can help along?

Answered on December 13, 2017. 2017-12-13 05:28:35
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