What tax code for Facility Fee ?

What tax code for Facility Fee?

Asked on August 30, 2015 2015-08-30 03:31:54 Business (商家)
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1 Answer(s)

Facility fee is a charge that you may have to pay when you see a doctor at a clinic / hospital that is not owned by that doctor. Facility fees are charged in addition to any other charges for the visit. Facility fees are often charged at clinics that are owned by hospitals to cover the costs of maintaining that facility.

Healthcare services is exempt supply.

If your are a patient, the medical bill charge(include facility fee) is exempted because it is part of healthcare services provided by the clinic which is an exempt supply. So the tax code is EP. If you had others medical expenses with GST charged, then it will be BL as the input tax is blocked.

If you are a doctor, you need to pay the facility fee to clinic. This is standard rate supply and the input tax code is TX.

If you are a clinic, you need to pay for the outsourcing medical service to the doctor. It is also a standard rate supply and the input tax code is TX.

Answered on September 1, 2015. 2015-09-01 13:40:34
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