Malaysian GST – When do I have to set a supplier up for GST?

We often have clients that want to put every small purchase through their petty cash process but there is legislation to limit this.

GST Regulations 2014, S38(a)(ii) states :

“A tax invoice which does not contain the name and address of the recipient where approval has been given by the Director General under paragraph 33(3)(a) of the Act provided that the maximum amount of input tax to be claimed is not more than thirty ringgit;”

So if the receipt is more than 30 Ringgit and from a registered GST supplier then it should be set up as a supplier! A way around this is for an individual to purchase the item themselves and then submit an expense claim.

Andrew Bohnet
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Andrew Bohnet

Managing Director and Oracle Fusion Tax / eBTax expert at eBiz Answers Ltd
Andrew Bohnet is the current chair for the Oracle Tax Management SIG. He founded eBiz Answers to offer clients complete tax solutions making the most of the rich functionality of the R12 and Fusion tax modules. Whether it is analysis, design, configuration or support, eBiz Answers provide an unparalleled service when it comes to a complete tax solution. Having worked on one of the first Oracle R12 implementations in Europe, Andrew was exposed to the tax module early on and worked closely with Oracle to fix bugs, enhance functionality and present on numerous occasions on the subject of tax and Oracle. When it comes to presenting on eBTax, you wont find a more experienced consultant outside of Oracle.
Andrew Bohnet
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