gst - UTeM

CUKAI BARANG DAN
PERKHIDMATAN (GST)
1
Agenda Taklimat
1.
Pengenalan
2.
Cukai kepenggunaan semasa
3.
Pengenalan kepada GST
4.
Kenapa GST?
5.
Model GST?
6.
Impak GST & Pengguna
7.
Pakej bantuan
8.
Hasilnya
2
2
PENGENALAN
3
4
Bersatu Membangun Bersama
CUKAI KEPENGGUNAAN SEMASA
5
Cukai Secara Am – sumber hasil terpenting
Cukai
Langsung
Lebih dari
70%
Cukai tak
langsung
6
Cukai korporat
Cukai Individu
Cukai Keuntungan
Tanah
Duti setem
Duti Kastam
Duti Eksais
Cukai Jualan
Cukai Perkhidmatan
6
Cukai Jualan & Cukai Perkhidmatan
Cukai
jualan
Pengilang
Pemborong
Cukai jualan
dipungut pada
peringkat
pengilangan
1972
Tahun
pelaksanaan
1975
Barang tertentu yang
dikeluarkan dalam
negara & diimport
Skop Kenaan
Perkhidmatan
tertentu
RM100,000
Threshold
0 – RM3 juta
5%, 10% & spesifik
Kadar Cukai
6% & spesifik
Peruncit
Pembekal
perkhidmatan
Pengguna
7
Cukai
perkhidmatan
Pengguna
Cukai
perkhidmatan
semasa
perkhidmatan
disediakan
7
Cukai Jualan
5%
8
Cukai Jualan
9
Cukai Jualan-cukai atas cukai
Cukai jualan atas bahan
mentah LAYAK “tax free”
untuk bahan kimia, botol
plastic dan pembungkus
dsbnya
10% -Cukai Jualan menjadi
kos bagi belian alatulis,
peralatan pejabat,
mesin/alatan kilang,
kenderaan dsbnya
6% Cukai Perkhidmatan
menjadi kos bagi
perkhidmatan telefon,
perakaunan, guaman,
parkir, hotel dsb.
Pembayar Cukai
Jualan
Pengilang
Dikenakan 10%
Cukai Jualan
10
SST is ineffective  Compounding effect (Kesan
Bertingkat)
SST at 10%
Manufacturer
Cost RM 100
+ 6% tax
(RM10)
RM110
+ 20% Margin
(RM 22)
Tax
RM10
RM132
Retailer
Consumer
+ 30% Margin
(RM 39.60)
RM171.60
Price paid by
consumer
RM10 x 20%
= RM2.00
RM10.00
Collected by
Government
Warehouse
Tax
- Zero
(10 + 2) x 30%
= RM3.60
Tax
- Zero
*Tax rise to RM15.60 (10
+ 2 + 3.60)
RM10.00
Tax collected by
Government
RM 5.60
11
Total losses / tax not
collected
Cukai Jualan-cukai atas cukai
10% -Cukai Jualan menjadi
kos bagi belian alatulis,
peralatan pejabat,
mesin/alatan kilang,
kenderaan dsbnya
6% Cukai Perkhidmatan
menjadi kos bagi
perkhidmatan telefon,
perakaunan, guaman,
parkir, hotel dsb.
Pembayar Cukai
Jualan
Pengilang
0% Cukai Jualan
*Tetapi harga jualan telah
dimasukkan dengan nilai
cukai (input tax)
12
Cukai Perkhidmatan
Cukai perkhidmatan
dikenakan ke atas
perkhidmatan yg
disediakan
6%
6%
6%
13
PENGENALAN KEPADA GST
14
160 buah negara telah melaksanakan GST/VAT
EUROPE
CARIBBEAN, CENTRAL &
NORTH AMERICA
Bil. negara = 19
Kadar cukai tertinggi = 17.5%
Kadar cukai terendah = 5%
SOUTH AMERICA
Bil. negara = 11
Kadar cukai tertinggi = 22%
Kadar cukai terendah = 10%
Bil. negara = 53
Kadar cukai tertinggi = 27%
Kadar cukai terendah = 5%
ASIA
Bil. negara = 19
Kadar cukai tertinggi = 20%
Kadar cukai terendah = 5%
ASEAN
Bil. negara = 7
Kadar cukai tertinggi = 10%
Kadar cukai terendah = 7%
AFRICA
Bil. negara = 44
Kadar cukai tertinggi = 20%
Kadar cukai terendah = 5%
15
OCEANIA
Bil. negara = 7
Kadar cukai tertinggi = 15%
Kadar cukai terendah = 5%
15
Pengalaman Negara VAT/GST – ASEAN
NEGARA
TAHUN
PERLAKSANAAN
GST
KADAR
PERMULAAN
(%)
KADAR
SEMASA
(%)
STATUS NEGARA
Singapura
1994
3
7
Berpendapatan Tinggi
Thailand
1992
10
7
Berpendapatan
pertengahan tinggi
Indonesia
1984
10
10
Berpendapatan
pertengahan rendah
Filipina
1988
10
12
Berpendapatan
pertengahan rendah
Laos
2009
10
10
Berpendapatan
pertengahan rendah
Vietnam
1999
10
10
Berpendapatan
pertengahan rendah
Kemboja
1999
10
10
Pendapatan Rendah
Note: Malaysia tergolong di bawah negara berpendapatan pentengahan tinggi.
16
16
KENAPA GST?
17
Kenapa GST?
Sebagai langkah untuk menyusun
semula struktur percukaian negara
supaya lebih cekap, berkesan,
telus, mesra perniagaan dan
berupaya menjana hasil yang lebih
stabil
18
18
Kelemahan CJ & CP
GST lebih efektif & efisien
Cukai bertindih / berganda / bertingkat
Self policing
Pindahan harga
Kurang karenah birokrasi
Tiada pelepasan sepenuhnya cukai atas
eksport
Tingkatkan pematuhan cukai
Kenapa GST?
Hasil negara
Underground economy
Kurangkan kebergantungan
kepada cukai pendapatan
Keluar dan berdaftar di bawah GST
56.4%(2012)
Kurangkan kebergantungan
kepada hasil petroleum
32.6%(2012)
1919
Kenapa GST?
Sumber hasil
→ Perlu mengurangkan kebergantungan ke
atas sumber cukai langsung
→ Perlu mengurangkan kebergantungan ke
atas pendapatan petroleum
Total207.5
revenue
200
185.42
0.7%
200
180
0.6%
0.6%
150
0.5%
32.0%
30.6%
29.0%
139.89
140
17.2%
123.55
120
106.30
17.8%
31.4%
100
29.1%
56.4%
52.6%
29.1%
0
4.8%
23.5%
36.7%
35.2%
47.1%
1990
2000
50.4%
Direct tax
60
49.8%
49.6%
51.4%
49.6%
49.5%
40
20
2005
2006
Indirect tax
2007
2008
2009
Non-tax revenue
2010
2011
2012
Non-revenue receipts
29.7%
50
61.86
25.4%
29.52
29.1%
1.0%
22.8%
32.6%
80
18.4%
20.3%
35.2%
19.1%
34.6%
17.7%
41.3%
23.6%
40.1%
19.2%
36.8%
0.6%
100
0.8%
159.79 158.64 159.65
160
37.1%
0.7%
28.7%
0.7%
25.8%
21.3%
250
Sumber hasil
0
1990 2000
2005 2006
Total revenue
2007 2008
2009 2010
Petroleum revenue
2011 2012
10
MODEL GST
21
Cadangan model GST
CJP
5%,6%,
10% &
spesifik
GST
6%
• Dikenakan ke atas barang/perkhidmatan yang

dibekal dalam negara (nilai ambang
melebihi RM500,000)

di import
22
22
22
Konsep asas GST
Cukai kepenggunaan
Skop cukai → semua peringkat ekonomi (pengeluaran,
pengilangan, pemborongan & peruncitan)
→
23
atas barang & perkhidmatan dikeluarkan dalam
negara termasuk yang diimport
Kemudahan →
peniaga dibenar menuntut kembali GST yang
dibayar atas input perniagaan
Jenis bekalan →
→
→
kadar standard
kadar sifar
dikecualikan
23
23
Apakah GST - Mekanisme
OUTPUT
INPUT
Bahan mentah
Sewa
Barang
Peniaga
Perkhidmatan
Telefon
GST ke atas input
= Cukai input
Menuntut kembali
cukai input
24
GST ke atas output
= Cukai output
SST is ineffective  Compounding effect (Kesan
Bertingkat)
SST at 10%
Manufacturer
Cost RM 100
+ 6% tax
(RM10)
RM110
+ 20% Margin
(RM 22)
Tax
RM10
RM132
Retailer
Consumer
+ 30% Margin
(RM 39.60)
RM171.60
Price paid by
consumer
RM10 x 20%
= RM2.00
RM10.00
Collected by
Government
Warehouse
Tax
- Zero
(10 + 2) x 30%
= RM3.60
Tax
- Zero
*Tax rise to RM15.60 (10
+ 2 + 3.60)
RM10.00
Tax collected by
Government
RM 5.60
25
Total losses / tax not
collected
GST is an effective tax because it is captured at every
stage (Assume GST at 6%)
Manufacturer
Wholesaler
Retailer
Consumer
Cost RM 100
RM100
+ 20% Margin
on RM100 w/oTax
(RM 20)
RM120
+ 30% Margin
on RM120 w/o Tax
(RM 36)
RM156
RM165.36
+ 6% tax
(RM6)
RM6
+ 6% tax
on RM20
(RM 1.20)
RM7.20
+ 6% tax
on RM36
(RM 2.16)
RM9.36
Final price
paid by
Consumer
Govt
collects:
Tax
RM 6
Tax
RM 1.20
Tax
RM2.16
RM9.36
Total GST
collected
RM 0 (Zero)
26
Total tax loss/
uncollected
Mekanisma – Kadar GST 6%
Perbelanjaan
/Belian RM5000.00
GST 6%=RM300
ditanggung
Jualan
PENIAGA
(RM8,000)
GST 6%=RM480
Dikenakan
INPUT TAX
OUTPUT TAX
GST kena dibayar = Output – Input
= RM480 – RM300
= RM180
*RM180 perlu dibayar kepada kerajaan
27
27
Mekanisme – Kadar Sifar
Jualan
Perbelanjaan
/Belian RM2000.00
PEMBORONG
GST 6%=RM120
BERAS/GULA
ditanggung
INPUT TAX
(GST = 0)
OUTPUT TAX
GST kena dibayar = Output – Input
= RM0 – RM120
= -RM120
*RM120 boleh dituntut daripada Kerajaan
28
28
Mekanisme – Pembekalan
Dikecualikan
Perbelanjaan
/Belian RM1000.00
GST 6%=RM60
Jualan
PENDIDIKAN
(GST = 0)
ditanggung
INPUT TAX
OUTPUT TAX
GST kena dibayar = Output – Input
= RM0 – RM0
= RM0
29
*Cukai input tidak boleh dituntut bagi pembekalan
yang dikecualikan
29
Kadar Standard
6%
PengilangTuntut kembali GST
Pemborong Tuntut kembali GST
Peniaga Tuntut kembali GST
Kadar GST dibayar
adalah 6%
Peniaga Tuntut kembali GST
Kadar GST dibayar
adalah 0%
Kadar Sifar
0%
Pengilang Tuntut kembali GST
Pemborong Tuntut kembali GST
Dikecualikan
6%
Pembekal Tuntut kembali GST
GST
Tidak boleh menuntut
kembali GST
30
Tiada GST yang
dibayar
30
Cadangan Model GST
Kadar
6%
 Terendah di ASEAN
 7% (S’pura & Thailand)
 10% (Indonesia,
Filipina, Kemboja, Laos
& Vietnam)
Perkhidmatan Jabatan
Kerajaan
Perkhidmatan PBT &
Badan Berkanun*
Tidak dikenakan GST
Threshold = RM500,000
*perkhidmatan berkaitan
pengawalseliaan dan penguatkuasaan
(peniaga di bawah threshold tidak perlu caj GST)
Bekalan berkadar sifar
Barang
makanan
Produk
pertanian





Dikecualikan GST
beras, tepung gandum & sagu serta kacang dhal
gula pasir & garam
minyak masak (kelapa sawit, kelapa & kacang tanah)
rempah ratus dan cencalok, budu, belacan
susu bayi
 padi
 sayuran segar & ulam-ulaman
Rel
Bas
Teksi/Kereta
Sewa
Tol
Pengangkutan
Air
Tanah (Umum)
Binatang
 lembu, kambing, kerbau, khinzir
ternakan &
 ayam & itik (termasuk telur ayam & itik)
daging
Makanan
laut
 semua jenis termasuk ikan kering & ikan bilis
Utiliti
 bekalan air paip (domestik)
 bekalan elektrik 300 unit pertama (domestik)
Eksport
 barangan & perkhidmatan dieksport
Pendidikan/
Kesihatan
31
Rumah
Kewangan
Kediaman
31 Bersama
Bersatu Membangun
4
32
Basic Elements of GST
Scope and Charge
•
GST is charged on
 the taxable supply of goods and
services
 made by a taxable person
 in the course or furtherance of
business
 made in Malaysia
• GST is charged on the imported
goods
33
Basic Elements of GST
Scope of tax
Supply
Importation
Taxable supply
Not
Subject to
GST
Taxable person
For the purpose of
business
Made in Malaysia
34
Subject to
GST
SUPPLY
GST Act
 defines a supply as “all forms of supply”
 includes imported services
 done for a “consideration”
 anything which is not a supply of goods is
a supply of services
 does not include money
35
SUPPLY
Sales Tax Act 1972
 sale, usage or disposal of taxable
goods
Service Tax Act 1975
 provision of taxable service
36
SUPPLY
General meaning
 to furnish, serve or provide something
Generally, a transaction is a supply if :
 someone does something or agrees to do something in
return for a consideration and
 involves a supplier and a receiver
Examples:
 selling something
 hiring or renting something
 doing something for some one else (a service)
37
TAXABLE SUPPLY
Includes zero rated and standard rated
supply
GST charged on
 Taxable supplies – sales of goods and provision of
services
 Deemed taxable supplies – disposal and private
use of business assets, imported services, goods
supplied by overseas supplier via agents eg.
contract or toll manufacturers (drop shipment)
and gifts costing more than RM500
38
Basic Elements of GST
Supplies not subject to GST
 cash donation or grants where a person does not
get benefits
 compensation or liquidated damages
 disbursements, dividends, loan repayments or
capital injection
 transfer of business as a going concern
 contribution to pension, provident or social
security fund
39
Basic Elements of GST
Scope of tax
Supply
Importation
Taxable supply
Not
Subject to
GST
Taxable person
For the purpose of
business
Made in Malaysia
40
Subject to
GST
TAXABLE PERSON
Meaning of person
 Includes natural and juridical persons for example
individual, corporation, Federal Government, State
Government, statutory body, local authority,
society, trade union, co-operative society, trust,
partnership and any other body, organization,
association or group of persons, whether corporate
or unincorporated
Meaning of taxable person
 A person who is or is required to be registered for
GST
41
Basic Elements of GST
Scope of tax
Supply
Importation
Taxable supply
Not
Subject to
GST
Taxable person
For the purpose of
business
Made in Malaysia
42
Subject to
GST
BUSINESS
Meaning of business
 no specific meaning but it is wide
 Includes any trade, commerce,
profession, vocation or any other
similar activity whether or not for a
pecuniary profit
43
BUSINESS
Business test
 Is the activity a serious undertaking or work earnestly
pursued?
 Is the activity actively pursued with reasonable or
recognizable continuity?
 Is the activity conducted in a regular manner and on sound
and recognized business principles (business like nature)?
 Is the activity concerned with the making of supplies for a
consideration?
 Is the activity concerned with the making of supplies of a
kind commonly made by commercial organizations?
44
Basic Elements of GST
Scope of tax
Supply
Importation
Taxable supply
Not
Subject to
GST
Taxable person
For the purpose of
business
Made in Malaysia
45
Subject to
GST
Basic Elements of GST
Place of supply


To determine whether a supply is made in Malaysia or not
different rules for supply of goods and supply of services
Rules for supply of goods:
Goods treated as supplied in Malaysia


removal from a place in Malaysia to another place in
Malaysia (local supply)
removal from a place in Malaysia to a place outside
Malaysia (export)
B
Malaysia
A
46
C
O
Place of supply of goods
Goods treated as supplied outside Malaysia


removal from a place outside Malaysia to a place
inside Malaysia (import)
removal from a place outside Malaysia to another
place outside Malaysia (out of scope)
A
B
Malaysia
C
47
O
Place of supply of services
RULES FOR SUPPLY OF SERVICES
No.
SERVICES TREATED AS SUPPLIER BELONGS ?
SUPPLIED
1.
Malaysia
Malaysia
2.
Another country
Outside Malaysia
48
Place of supply of services
SUPPLIER OF SERVICES BELONGS ?
MALAYSIA
OTHER
COUNTRY
Business / Fixed
Establishment
YES
NO
Supplier belongs in
Malaysia
Usual place of
residence
YES
NO
Supplier belongs in
Malaysia
Business / Fixed
Establishment
YES
YES
Supplier belongs in
Malaysia if the supply of
the business is most
directly concerned with
Malaysia
49
Place of supply of services
Business establishment

Head office or principal place of business
Fixed establishment

A branch or agency through which business is carried
out
Usual place of residence



50
For body corporate, the place of incorporation or
legally constituted (registered office)
For unincorporated body, the place where centre of
administration is located
For individual, where he sets up home with family
and is in full time employment
Time of Supply
Time of supply
• To determine when tax is due and payable on
a supply
Supply of goods or services
• General time of supply rules
 Basic tax point

Goods removed or made available

Services performed
 Actual tax point

51

Tax invoice issued or payment received before basic tax
point
21 days rule
Time of Supply
What happened if invoice issued or payment received
before the ‘basic time of supply’? The time of supply is...
 at the time of invoice issued
 at the time of payment with regards to supply
whichever is the earlier
1 June
52
Actual Time
of supply
14 June
24 June
Tax invoice
issued
Time of
payment
1 July
10 July
Goods removed
or Services
performed
1 Aug
Time of Supply
Time of supply is the date of tax invoice if it is issued within
21 days after the ‘basic time of supply’
Actual Time of
supply
Tax invoice issued within 21 days
1 July
4 July
Goods removed
or Services
performed
53
24 July
Tax invoice
issued
1 Aug
Value of Supply
 Value of supply (consideration in money)
Value = consideration – GST portion
Example: Company A receives payment for logs from Company B =
RM 2,600.
GST rate is 6%
GSGST = Consideration x Tax Fraction
6
GST
= RM 2600 X
= RM 147.16
106
Value of supply = Consideration – GST = RM2600 – RM147.16
= RM2452.84
54
Value of Supply
 Value of supply (consideration not in money
term)
Value = open market value
 Value of imported goods
Value = value for customs duty + any
customs duty paid + any excise duty
paid
 Value of imported services
Value = payment made
55
http://gst.customs.gov.my
Unit Tugas-tugas Khas GST (MyGST)@2013
Sekian
Terima Kasih
57
57
Penjelasan Lanjut / Cadangan
i)
Ketua Setiausaha,
Perbendaharaan Malaysia
Pejabat Perlaksanaan GST,
Komplek Kementerian Kewangan,
No.5, Persiaran Perdana,
Pusat Pentadbiran Kerajaan Persekutuan Malaysia,
62596 PUTRAJAYA.
Tel : 03-88823000
ii)
GST PORTAL – http://www.gst.customs.gov.my
iii) Customs Call Centre (CCC)
Tel: 03- 78067200
Tel GST Hot Line : 03-88822111 / 03-88822222
Fax:
03- 78067599
Email: [email protected]
iv) Mohammad Sabri Saad – [email protected]
Tel : 03 – 8882 2857 Fax – 03 – 8882 2132
Bersatu Membangun Bersama
58