gst accounting guides

Transcription

GST HANDHOLDING PROGRAM
SYED NASSER ALMASHOOR BIN SYED IDROSS
PENGUASA KASTAM W41
BAHAGIAN GST
CAWANGAN PENGURUSAN PEMBAYAR CUKAI UTAMA (CPPCU)
Overview
1
2
3
4
5
Introduction
Tax Codes
GST Audit Files (GAF)
How to FILE A RETURN (GST-03)
How to make a payment
2
1
INTRODUCTION
3
Why Accounting Software???
•Record keeping (GST Act 2014, Sec 36 Duty to keep records)
•Less likely to make errors for tax reporting purposes
(GST Act 2014, Sec 88 Penalty for incorrect return)
•Reduce compliance Cost
•Easier to make JKDM requests
(GST Act 2014, Sec 81 Access to place or premises)
4
BUDGET 2014
To encourage the usage of accounting software,
government have allocated about RM150m for
registered SME’s to upgrade/buy a GST compliance
accounting software from listed vendor
-E VOUCHER RM1000 each-
5
Essential GST Compliance Software Features
At Every Taxable Period
•Capture Output Tax
•Capture Input Tax
•Auto Compute Output Tax – Input Tax
Auto Generate GST-03 Form
Auto Generate & Submit GST-03 Online
Auto Generate GAF File & TAP file
Able to Capture GST Tax Codes
Tax Invoice Features
•Normal Invoice
•Tax Invoice
•Simplified Tax Invoice
6
Essential GST Compliance Software Features
• CAN CATER GST SCENARIO
 Deposit
 Deem supply
 Block input
 Invoice issued after delivery of goods (21 days rule)
 Self Recipient Accounting (eg. imported services)
 Bad Debt Relief and Bad Debt Recovered
 Self-billed invoice
 Mix-supply, IRR, CGA, yearly adjustment.
2
TAX CODES
8
GST Tax Codes
GST TAX CODES ARE DIVIDED
INTO 2 CATEGORIES
PURCHASE TAX CODES
SUPPLY TAX CODES
9
GST Purchases Tax Codes
1. PURCHASES TAX CODES
( 13 Tax Codes )
10
TAX CODE - PURCHASE
No
Code
Rate
Description
1
TX
6% Purchases with GST incurred at 6% and directly attributable to taxable supplies.
2
IM
6% Import of goods with GST incurred.
3
IS
0% Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme).
4
BL
6% Purchases with GST incurred but not claimable (Disallowance of Input Tax)
5
NR
0% Purchase from non GST-registered supplier with no GST incurred.
6
ZP
0% Purchase from GST-registered supplier with no GST incurred. (e.g. zero rated supply).
7
EP
8
OP
9
TX-E43
0% Purchases exempted from GST. E.g. purchase of residential property or financial services.
Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods
0%
overseas).
6% Purchase with GST incurred directly attributable to incidental exempt supplies.
10
TX-N43
6% Purchase with GST incurred directly attributable to non-incidental exempt supplies.
11
TAX CODE - PURCHASE
No
Code
Rate
Description
11
TX-RE
6%
12
GP
0%
13
AJP
6%
Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.
Purchase transactions which disregarded under GST legislation (e.g. purchase within
GST group registration).
Any adjustment made to Input Tax e.g.: Bad Debt Relief & other input tax adjustment.
12
GST Purchase Tax Codes Guides
TX
6%
GST TAX CODE FOR PURCHASES
(1)
Purchases with GST incurred at 6% and Directly
Attributable to Taxable Supplies
EXPLANATION NOTES
• This refers to goods and/or services purchased from GST Registered Suppliers.
Examples include goods or services purchased for business purposes from GST
registrants. (e.g. Stationery, Audit Fees, Tax Fees, Utilities Expenses, Rental,
Office Expenses etc.)
13
(2)
IM
6%
Import of Goods with GST incurred
EXPLANATION NOTES
• All Goods imported into Malaysia are subjected to Duties and/or GST.
• GST is calculated on the value which includes COST, INSURANCE AND
FREIGHT (C.I.F) plus the CUSTOMS DUTY payable (if any),
14
(2)
IM
6%
Import of Goods with GST incurred
EXPLANATION NOTES
• unless the Imported Goods are for Storage in a Custom Licensed Bonded
Warehouse or Free Industrial Zone (FIZ) or imported under the GST
Warehouse Scheme (WS) or under the GST Approved Trader Scheme (ATS).
• If you are a GST registrant and have paid GST to Malaysia Customs on your
Imports, you can Claim Input Tax Credit deduction in your GST returns
submitted to the Director General of Customs.
15
IS
0%
(3)
Import under Special Scheme with NO GST incurred (i.e.
GST is Temporary Suspended)
EXPLANATION NOTES
This refers to goods imported under the Approved Trader Scheme (ATS), where
GST Is Suspended when the trader imports the goods into Malaysia.
The scheme is designed to Ease The Cash Flow of Approved Trader Scheme
(ATS), who has significant imports.
16
(4)
BL
6%
Purchases with GST Incurred
(Disallowance of Input Tax)
but
Not
Claimable
EXPLANATION NOTES
This refers to GST incurred by a business but GST registrant is not allowed to claim
input tax incurred. The expenses are as following:1. The supply to or importation/ hiring / goods or services relating to repair,
maintenance and refurbishment of passenger car.
2. Benefits provided to the family members or relatives of your staff.
3. Club entrance/subscription/transfer/membership fees charged by sporting and
recreational clubs.
4. Medical and personal accident insurance premiums by your staff.
17
(5)
NR
0%
Purchase from Non GST-Registered Supplier with No GST
incurred.
EXPLANATION NOTES
• This refers to goods and services purchased from non-GST registered supplier/trader.
• A supplier/trader who is Not registered for GST is Not allowed to Charge and Collect
GST.
• Under the GST model, any unauthorized collection of GST is an offence.
18
GST Purchase Tax Codes
(6)
ZP
0%
Purchase from GST-Registered Supplier with NO GST incurred
EXPLANATION NOTES
This refers to goods and services purchased from GST registered suppliers where GST
is charged at 0%. This is also commonly known as Zero-rated Purchases.
E.g. Marine Insurance Premium (Export)
Courier Fees for International deliveries
Airline Tickets for Overseas Destination.
19
(7)
EP
0%
Purchases Exempted from GST
EXPLANATION NOTES
This refers to purchases of goods and services fall under Exempt Supplies
E.g. Rental Paid For Residential Properties,
Life Insurance Premium Paid or certain Financial Services
Purchase of Residential Properties
where there NO GST was charged i.e. exempt from GST. Consequently, there is No Input
Tax would be incurred on these supplies.
20
OP
0%
(8)
Purchase transactions which is Out of The Scope of GST
legislation
EXPLANATION NOTES
• This refers to purchase of Goods Outside the Scope of GST.
• An example if purchase of goods Overseas and the goods did not come into Malaysia, the
purchase of a business transferred as a going concern.
21
(9)
TX-E43
6%
Purchase with GST incurred Directly Attributable to
INCIDENTAL EXEMPT SUPPLIES.
EXPLANATION NOTES
• TX-E43 should be used for transactions involving the Payment of Input Tax that is
Directly Attributable to the making Incidental Exempt Supplies (i.e financial services).
• Incidental Exempt Supplies include interest income from deposits placed with a
financial institution in Malaysia, realized foreign exchange gains or losses, first issue
of bonds, first issue of shares through an initial Public Offering and Interest received
from loans provided to employees, factoring receivables, money received from unit
holders for units received by a unit trust etc.
22
TX-N43
6%
(10)
Purchase with GST incurred Directly Attributable to
EXEMPT SUPPLIES other than incidental exempt supplies
EXPLANATION NOTES
This is only applicable to GST registrant that makes both taxable and exempt supplies
(or commonly known as Partially Exempt Trader – Mixed Supplier).
TX-N43 should be used for transactions involving the Payment Of Input Tax That Is
Directly Attributable to NON-INCIDENTAL EXEMPT SUPPLIES.
23
TX-RE
6%
(11)
Purchase with GST incurred that is NOT Directly
Attributable to TAXABLE SUPPLIES or EXEMPT SUPPLIES.
EXPLANATION NOTES
This is only applicable to GST registrant that makes both Taxable and Exempt
Supplies (commonly known as Partially Exempt Trader-Mixed Supplier).
This refers to GST Input Tax incurred that is Not Directly Attributable To The
Making Of Taxable Or Exempt Supplies (or commonly known as RESIDUAL INPUT
TAX).
24
(11)
TX-RE
6%
Purchase with GST incurred that is NOT Directly
Attributable to TAXABLE
SUPPLIES or EXEMPT
SUPPLIES.
EXPLANATION NOTES
Examples includes operation over-head for a development of Mixed Property
(properties comprise of residential & commercial)
• Input Tax incurred for Office Equipment
• Input Tax incurred for Meal Provided to Workers at Construction Site
• Input Tax incurred for Advertisement for a Mixed Development Project.
25
(12)
GP
0%
Purchase transactions which Disregarded under GST
legislation
EXPLANATION NOTES
Purchase within GST Group Registration, purchase made within a GST approved
Warehouse Scheme (WS) etc.
26
(13)
AJP
6%
Any adjustment made to Input Tax
EXPLANATION NOTES
Any adjustment made to Input Tax such as Bad Debt Relief & other input tax
adjustments-annual adjustment.
27
GST Supply Tax Codes
2. SUPPLY TAX CODES
( 10 Tax Codes )
28
No
Tax Code Tax Rate
Description
1
SR
6%
Standard-rated supplies with GST Charged.
2
ZRL
0%
Local supply of goods or services which are subject to zero rated supplies.
3
ZRE
0%
Exportation of goods or services which are subject to zero rated supplies.
4
ES43
0%
Incidental Exempt supplies.
5
DS
6%
Deemed supplies (e.g. transfer or disposal of business assets without consideration).
6
7
8
9
OS
ES
RS
GS
0%
0%
0%
0%
10
AJS
6%
Out-of-scope supplies.
Exempt supplies under GST
Relief supply under GST.
Disregarded supplies.
Any adjustment made to Output Tax e.g : Longer period adjustment, Bad Debt recover,
outstanding invoice > 6 months& other output tax adjustments.
29
GST TAX CODE FOR SUPPLY
( 1 of 10)
SR
6%
Standard-rated supplies with GST charged.
EXPLANATION NOTES
A GST registered supplier must charge and account GST at 6% for all sales of goods
and services MADE IN MALAYSIA unless the supply qualifies for Zero-Rating,
Exemption or falls Outside The Scope of GST Act 2014.
30
(2 of 10)
ZRL
0%
Local supply of goods or services which are subject to Zero
Rated Supplies.
EXPLANATION NOTES
A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) certain LOCAL supply
of goods and services, provided always such goods or services are included in the
Goods and Services Tax (Zero Rate Supplies) Order 2014.
Examples includes
• Sale Of Fish, Vegetables,
• Cooking Oil
• Repair & Maintenance Service to Ship & Aircraft
31
(3 of 10)
ZRE
0%
EXPORTATION of Goods or Services which are subject to Zero
Rated Supplies
EXPLANATION NOTES
A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) the supply of goods and
services if they Export the GOODS Out Of Malaysia or the SERVICES fall within the
description of zero rated supplies.
Examples includes ;• Sale Of Air-tickets To/From Overseas Destination
• International Destination Courier Charges.
32
ES43
0%
(4 of 10)
Incidental Exempt Supplies
EXPLANATION NOTES
This refers to Exempt Supplies made under Incidental Exempt Supplies.
Incidental Exempt Financial Services Supplies (IEFS) include ;• interest income from deposits placed with a financial institution in Malaysia
• realized foreign exchange gains or losses,
33
DS
6%
(5 of 10)
Deemed Supplies
EXPLANATION NOTES
• GST is chargeable on supplies of goods and services.
• For GST to be applicable there must be Goods Or Services Provided and A
Consideration Paid In Return.
• However, there are situations where a Supply Has Taken Place Even Though NO
Goods Or Services Are Provided Or NO CONSIDERATION Is Paid.
• These are known as Deemed Supplies.
34
DS
6%
(5 of 10)
Deemed Supplies
EXPLANATION NOTES
• Examples include;-
1)
2)
3)
4)
5)
Disposal of business assets
Private use of business asset
Imported services
Goods sold in satisfaction of a debt
Gifts costing more than RM 500
35
(6 of 10)
OS
0%
Out-of-Scope Supplies
EXPLANATION NOTES
• Supplies (commonly known as Out-of-Scope Supply) which are Outside the Scope
of GST, is therefore not chargeable.
• In general, they are Transfer of Business as a Going Concern (TOGC),
• Examples:
Third Country Sales (i.e. sale of goods from a place outside Malaysia to another
place outside Malaysia).
36
(7 of 10)
ES
0%
Exempt supplies under GST
EXPLANATION NOTES
This refers to supplies which are EXEMPTED UNDER GST.
These supply includes;• Selling of Residential Properties to consumer
• Selling of tickets for Public Transportation (Taxis, Stage Buses, Ferries)
• Financial Institution’s interest charges to customers for loan.
37
RS
0%
(8 of 10)
Relief Supply Under GST
EXPLANATION NOTES
This refers to supplies which are supply given relief from GST.
38
GS
0%
(9 of 10)
Disregarded Supplies
EXPLANATION NOTES
This refers to supplies which are Disregarded under GST.
These supplies include supply within GST Group Registration, sales made within
Warehouse Scheme (GS) etc.
39
(10 of 10)
AJS
6%
Any adjustment made to Output Tax
EXPLANATION NOTES
Any adjustment made to Output Tax.
e.g. Longer Period Adjustment under Mixed Supplies situation Bad Debt Recover,
Outstanding Creditor Invoice > 6 Months &
Other Output Tax Adjustments.
40
MAPPING OF TAX CODES TO GST-03
Tax Code Tax Rate
GST-03 Field
TX
IM
IS
BL
NR
ZP
EP
OP
TX-E43
TX-N43
6%
6%
0%
6%
0%
0%
0%
0%
6%
6%
6a, 6b
6a, 6b
14, 15
6a, 6b
6a, 6b*
TX-RE
6%
6a (full amount), 6b (taxable only)
GP
AJP
0%
6%
6b only
Tax
Tax
Code Rate
GST-03 Field
SR
6%
5a, 5b
ZRL
0%
10
ZRE
0%
11
ES43
0%
12
DS
6%
5a, 5b
OS
0%
ES
0%
12
RS
0%
13
GS
0%
AJS
6%
5b only
41
MAPPING OF TAX CODES TO GST-03
ITEM
NOTE
Item 5a
Item 5b
SR (6%) + DS (6%)
SR (6%) + DS (6%) + AJS (6%)
Item 6a
Item 6b
TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%)
TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%) + AJP (6%)
Item 7
Item 8
Item 10
Item 11
Item 12
Item 13
Item 14
Item 15
Item 16
Item 17
Item 18
ZRL ( Local) (0%)
ZRE (Export) (0%)
ES43 (0%) +ES (0%)
RS (0%)
IS (value including tax) (0%)
IS x 6% (value of tax) (0%)
TX (value including tax) (6%)
AJP (value including tax) (0%)
AJS (value including tax) (0%)
42
TAX CODES COMMON FAQ
CAN WE USE OTHER TAX CODES BESIDES
THE TAX CODES GIVEN BY CUSTOMS?
THE TAX CODES INSIDE OUR GUIDE ARE
ONLY RECOMMENDED. CODES CAN BE ADD
AND CHANGE.
3
GST AUDIT FILES (GAF)
44
1) A standard set of accounting information
(Company, Sales, Purchase, Ledger and
Footer)
2) Upon request by Customs auditors
3) 2 Types- XML file and Bar-Delimited-File
4) Flexiblity time period for which the GAF
file is required
45
It is crucial that the detailed information
transmitted between MyGST and businesses are
complete, accurate and in a format that is
readable by MyGST. Hence, it is recommended
that software developers design their accounting
software to generate a GAF.
– Bar Delimited File –
C|gst1|GST-BRN#-2014-10-02| GST#1234567890|01/02/2014|28/02/2014|22/09/2014|Version 2.1.2m|DappleWorks|
P|AP-INPUT|AP-Input-BRN#|01/02/2014|PInv0000018|||Service-Input-TX|1500.00|90.00|TX|XXX|0.00|0.00|
S|AR-OUTPUT|AR-OUTPUT|01/02/2014|I0000004||Service-Output-SR|3000.00|180.00|SR||XXX|0.00|0.00|
L|01/02/2014|110000|Accounts Receivable|||100036|I0000004|AR|3180.00|0.00|3180.00|
L|02/02/2014|110000|Accounts Receivable|||100039|CR0000001|AR|0.00|1060.00|2120.00|
L|01/02/2014|210000|Accounts Payable|||100037|PInv0000018|AP|0.00|1590.00|-1590.00|
L|02/02/2014|210000|Accounts Payable|||100040|DB0000001|AP|530.00|0.00|-1060.00|
L|01/02/2014|221200|Goods and Services Tax Payable|||100037|PInv0000018|AP|90.00|0.00|90.00|
L|02/02/2014|221200|Goods and Services Tax Payable|||100040|DB0000001|AP|0.00|30.00|60.00|
L|01/02/2014|221300|Goods and Services Tax Collected|||100036|I0000004|AR|0.00|180.00|-180.00|
L|02/02/2014|221300|Goods and Services Tax Collected|||100039|CR0000001|AR|60.00|0.00|-120.00|
L|01/02/2014|420000|Services Revenue|||100036|I0000004|AR|0.00|3000.00|-3000.00|
L|02/02/2014|420000|Services Revenue|||100039|CR0000001|AR|1000.00|0.00|-2000.00|
L|01/02/2014|501000|Cost Of Sales|||100037|PInv0000018|AP|1500.00|0.00|1500.00|
L|02/02/2014|501000|Cost Of Sales|||100040|DB0000001|AP|0.00|500.00|1000.00|
F|1|1500.00|90.00|1|3000.00|180.00|12|6360.00|6360.00|12720.00|
47
– XML File–
48
SUBMISSION OF GAF
SUBMISSION OF GAF
SUBMISSION OF GAF
• GAF requested by officer
SUBMISSION OF GAF
•Submit doc (GAF) letter appear in TAP
SUBMISSION OF GAF
•Add attachment: GAF
•Refer back the Letter ID
4
How to FILE A RETURN (GST-03)
54
FILE A RETURN (GST 03)
55
56
GST TAP RETURN FILE
1. File Format
c1|c2|c3|c4|b5|c6|c7|c8|c9|c10|c11|c12|c13|i14|c15|i16|c17|i18|c19|i20|c21|i22|c23|c24
c
i
b
currency
integers
booleans (0 false, 1 true)
57
GST TAP RETURN FILE
58
GST TAP RETURN FILE
59
GST TAP RETURN FILE
60
https://gst.customs.gov.my/TAP
61
Pre-requisite:
Must be a GST registrant.
What information are needed?
1. Login ID ( email address)
2. Password (specified during registration)
1. Fill in Email Address and Password information.
2. Click [Logon] button.
62
CUSTOMER SPRINGBOARD SCREEN
(This screen will display taxpayer information)
3. Click [Account Id] hyperlink
63
ACCOUNT SPRINGBOARD SCREEN
(This screen will display taxpayer account information)
4. Click [Periods] tab
5. Click [File Now] hyperlink to file return for desired taxable period
64
6. Click [Next] button: to continue to the next step
65
RETURN DETAILS SCREEN
(This screen will require return information)
7. Fill in all required information or click [import]
From accounting software
(GST Tap file )
66
Note:
(1) For [Total Value of Standard Rated Supply]:
 State the actual total value of standard rated supply. You must declare the total value of standard
rated supply (excluding the amount of GST) of all taxable supplies.
 You do not need to declare the taxable supply of goods whereby no tax collected as suspended
tax payments, relief given, block input tax or goods imported under the ATS scheme.
 The value of goods or services that have been issued credit notes or received a debit notes
shall be excluded from the standard rated supply, for example, goods returned for some reason.
(2) For [Total Output Tax (Supply x GST Rate)]:
 State the actual output tax for supply made including deemed supply (inclusive of bad debt
recovered and other adjustments).
67
Note:
(1) For [Total Value of Standard Rated Acquisition]:
 State the actual total value of standard rated acquisition.
i. You do not need to declare the taxable supply of goods whereby no tax collected as suspended
tax payments, relief given, block input tax or goods imported under the ATS scheme.
ii. The value of goods or services that have been issued credit notes or received a debit notes shall
be excluded from the standard rated supply in columns 6(a), for example, goods returned for
some reason.
(2) For [Total Input Tax (Acquisition x GST Rate)]:
 State the actual input tax (inclusive of bad debt relief and other adjustments).
68
Note:
(1) For [GST Amount Payable]:
 Auto-calculated by system. If the amount of output tax greater than the input tax, the GST must
be paid according to the return
(2) For [GST Amount Claimable]:
 Auto-calculated by system. If the amount of input tax greater than the output tax, the GST will
be refunded.
69
ADDITIONAL DETAILS SCREEN
(This screen will require additional information)
8. Fill in all required information
70
INDUSTRY CODES SCREEN
(This screen will require major industry information)
10. Specify Value of Output Tax in accordance with major Industry Codes
71
INDUSTRIES CODE
72
INDUSTRIES CODE - msic.stats.gov.my
73
RETURN SUMMARY SCREEN
(This screen will require applicant to review and verify information)
12. Review the application details
(Note: Applicant can choose either to Submit the application or to Save and Finish Later)
13. To submit the application, Click [Submit] button:
14. Click [OK] button
74
16. Fill in [Password] field.
Note: Taxpayer is required to key in the password
17. Click [OK] button
Note: The password is the same as TAP
login password
75
CONFIRMATION SCREEN
(This screen will display the return information)
18. Click [Print] button: to print the return information.
or
19. Click [Print Acknowledgment Receipt] button: to print the acknowledgement receipt.
or
20. Click [Ok] button: to return to the taxpayer’s [Account Springboard].
76
5
HOW TO MAKE A PAYMENT
77
CLAIM A REFUND
PAYMENT OF GST
•Any refund of tax may be offset
against other unpaid GST, customs
and excise duties.
•Output tax-Input tax=(-ve)
•Refund will be made to the
claimant within 14 working days if
the claim is submitted online or
28 working days if the claim is
submitted manually.
•If your output tax exceeds the
input tax,
•Output tax-Input tax=(+ve)
•the difference shall be remitted to
the Government together with
the GST returns not later than the
last day of the following month
after the end of taxable period
78
79
GENERAL RULE
NO Cash Accepted at any Customs
Office
80
PAYMENT SOURCES
2
1
Online Payment
Manual (Cheque)
via
by posts
MyGST
Utilizing TAP, a taxpayer
can
make a payment online
GST Processing Centre (GPC)
3
Bank Payment
Bank
Aras 1 Blok A,
Kompleks Kastam Diraja Malaysia
Wilayah Persekutuan Kuala Lumpur
No 22 Jalan SS6/3 Kelana Jaya,
Petaling Jaya
at the
designated
bank
81
PAYMENT TYPE
1
Online Payment
There are 3 channels of payment:
• B2C (Business To Consumer)-limited to RM30k for each
transactions
• B2B ( Business To Business) –limited to RM1M for each
transactions
• Direct Debit
82
PAYMENT TYPE
2
Manual (Cheque)
Post to the GST Processing Centre:
• Cheque
• Money Order
• Postal Order
• Bank Draft
83
PAYMENT TYPE
3
Bank Payment
There are 3 channels of payment:
• Over The Counter (By cheque or cash)
• Bank Portal
• Self-Service Terminal
(Taxpayer will be able to make a payment at
the designated bank)
84
PAYMENT THROUGH TAP
85
MAKE A PAYMENT
(Login into TAP)
The taxpayer has the ability to make a payment
through the Taxpayer Access Point (TAP) either by
login or without login into TAP.
A: By Login into TAP
Pre-requisite:
 Must be a GST registrant.
 Taxpayer has filed a return
What information are needed?
1. Login ID ( email address)
2. Password (specified during registration)
1. Fill in Email Address and Password information.
2. Click [Logon] button.
86
MAKE A PAYMENT
CUSTOMER SPRINGBOARD SCREEN
(This screen will display taxpayer information)
(Login into TAP)
3. Click [Account Id] hyperlink
87
MAKE A PAYMENT
(Login into TAP)
ACCOUNT SPRINGBOARD SCREEN
(This screen will display taxpayer account information)
4. You can make a payment through the following options:
On your [I Want To] Top Menu, Click [Make a Payment] hyperlink
or
On your [Goods and Services Tax] Top Menu, Click [Pay Effective Balance] hyperlink
or
On your specific return, Click [Pay] –(for specific period only) hyperlink
88
MAKE A PAYMENT
(Login into TAP)
PAYMENT TYPE SCREEN
(This screen will require taxpayer to choose payment type to make a payment).
There are three options of payment type:
 Pay a Bill or Account Balance
 Pay a Filed Return
 Pay an Advance Ruling Fee
The screen that will be displayed is slightly different depending on the option (payment type).
89
MAKE A PAYMENT
Pay a Bill or Account Balance
(Login into TAP)
Pay a Filed Return
PAYMENT METHOD SCREEN
(This screen will require taxpayer to choose payment method to make a payment).
There are three options of payment method:
 Business Account Payment
 Direct Debit Payment
 Individual Account Payment
2. Click at any payment method hyperlink:
The screen that will be displayed is slightly different depending on the option
(payment method).
90
MAKE A PAYMENT
(Login into TAP)
PAYMENT SCREEN
(This screen will require payment information).
3. Choose Yes or No from [Do you have a Bill Number] drop down list
If you choose No,
you can proceed the payment request by click at [Continue Payment] button
If you choose Yes,
you are required to fill in the Bill Number field.Then click [Continue Payment] to proceed
91
MAKE A PAYMENT
Pay a Filed Return
(Login into TAP)
PAYMENT SCREEN
(This screen will require payment information).
3. Choose for which period that you want to make the payment
92
MAKE A PAYMENT
(Login into TAP)
Pay a Filed Return
System will display payable amount screen.
93
MAKE A PAYMENT
(Without Login into TAP)
The taxpayer has the ability to make a payment through the Taxpayer Access Point (TAP)
without login into TAP.
1. Click
[Make
a Payment]
hyperlink.
B:
Without
Login
into TAP
94
MAKE A PAYMENT
2. Click [Make a Payment] tab
3. Click [Continue Payment] button: : to proceed with the payment
95
MAKE A PAYMENT
PAYMENT TYPE SCREEN
(This screen will require taxpayer to choose payment type to make a payment).
There are three options of payment type:
 Payment for a bill notice
 Payment for a return that has been filed
 Payment for an outstanding account balance
 Payment for an advance ruling fee
96
MAKE A PAYMENT
PAYMENT TYPE SCREEN
The screen that will be displayed and data that will be required is slightly different
depending on the option (payment type).
For example:
If choose [Payment for a bill notice] hyperlink::
taxpayer will be required to fill in [Enter bill number] field.
If choose [Payment for a return that has been filed] hyperlink::
taxpayer will be required to fill in [Enter media number] field.
If choose [Payment for an outstanding account balance] hyperlink::
taxpayer will be required to fill in [Enter GST No. or Account ID] field.
If choose [Payment for an advance ruling fee] hyperlink::
taxpayer will be required to fill in [Enter Acknowledgement Receipt No.] field.
MAKE A PAYMENT
PAYMENT METHOD SCREEN
(This screen will require taxpayer to choose payment method to make a payment).
There are two options of payment method:
 Business account payment using your bank
 Individual account payment using your bank
Click at any payment method hyperlink:
Click [Continue Payment] button: to proceed with the payment
98
End of Presentation
Thank You
99
99
Contact Details:
SYED NASSER ALMASHOOR B
SYED IDROSS
[email protected]
100

gst accounting guides

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