Tax Invoice without customer’s address

Every month we received a number of bills including tax invoice and cash bill.
Is input tax claimable if the tax invoice only with our company’s name but without address or cash sale
bill just write “Cash”? Can we treat them as simplified tax invoice and claim input tax below RM30.00?

Asked on February 24, 2017 2017-02-24 06:21:33 Business (商家)
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3 Answer(s)

As a registered person you need to have a full tax invoice to claim input tax credit. Without a proper tax invoice, a GST registered person and his customers who are also registered persons, cannot claim GST incurred on their purchases of taxable goods or services.
However, under certain circumstances (disallowed input tax) you may not be entitled to claim input tax even though you have a tax invoice from the supplier.
Simplified tax invoice can be used to claim input tax. In the case of an approved tax invoice without the name and address of the recipient, the allowed input tax amount claimable is RM30.00 or less. If the GST amount is more than RM30.00, he can only claim the input tax up to a limit of RM30.00 using this invoice. Therefore, he must request for a tax invoice with the name and address of the recipient to enable him to claim the full input tax if it is more than RM30.00.

(Also please refer to GST Guide onTax Invoice And Records Keeping As at 5 December, 2016) 

Answered on February 24, 2017. 2017-02-24 09:56:36

Regarding the address of the recipient.
Let’s say my company is registered under lot 9, but we actually have few office lot, eg. lot 10 & lot 11, can we claim the input tax for lot 10 and lot 11 (electricity bill) ? Please advice. Thanks.

on March 22, 2017. 2017-03-22 03:27:58
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Thank you for your clarification. Thanks a lot.

Answered on February 24, 2017. 2017-02-24 10:25:42
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As long as it is under the same GST registered person, yes you can claim.

Answered on March 23, 2017. 2017-03-23 00:13:14
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