Transcription of ROYAL MALAYSIAN CUSTOMS
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ROYAL MALAYSIAN CUSTOMS MALAYSIA GOODS AND SERVICES TAX (GST) GUIDE TAX invoice AND record keeping (DRAFT) i CONTENTS Page 1. INTRODUCTION 1 General Operation of Goods and Services Tax (GST) 1 2. OVERVIEW OF TAX invoice 1 Issuance of Tax invoice 2 Non Issuance of Tax invoice 3 3. TYPES OF TAX invoice 4 Full Tax invoice 4 Simplified Tax invoice 10 Self-Billed invoice 15 Statement of Sales or invoice Issued by Auctioneer 19 Tax invoice and Supply Given Relief 20 Tax invoice In Foreign Currency 21 Importation of Goods and Services 23 Electronic Tax invoice 23 Lost or Misplaced Tax invoice 24 Pro Forma invoice 24 4. CREDIT NOTE AND DEBIT NOTE 24 Credit Notes 25 Debit Notes 25 Details on Credit and Debit Notes 26 keeping record on Credit 26 5. record keeping 27 What are Records? 27 ii Computer/Electronic Records 30 Records Kept Overseas 30 6.
1 TAX INVOICE AND RECORD KEEPING 1. INTRODUCTION This guide clarifies what is a tax invoice, credit and debit notes including records keeping requirements under the GST legislations, relating to supplies made or
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