S/P

UD Tax Code

RMCD Tax Code

Tax  Rate

Description

Inclusive/ Exclusive

GL Acc

Note

GST-03 Mapping

P

TX-S

TX

6%

Input Tax 6% – To Make Taxable Supplies (standard rated)

Exclusive, Inclusive

Input Tax Account

Goods and services purchased from GST registered suppliers and directly attributable to taxable supplies (standard rated). GST incurred at 6%.

6a, 6b

P

TX-Z

TX

6%

Input Tax 6% – To Make Taxable Supplies (zero rated)

Exclusive, Inclusive

Input Tax Account

Goods and services purchased from GST registered suppliers and directly attributable to taxable supplies (zero rated). GST incurred at 6%.

6a, 6b

P

TX-I

TX

6%

Input Tax 6% – Imported Services.

Exclusive

Input Tax Account

Imported services attributable to taxable supplies.

6a, 6b

P

TX-CG

TX-CG

6%

Input Tax 6% – Capital Goods Acquired To Make Taxable Supplies

Exclusive, Inclusive

Input Tax Account

Capital goods purchased from GST registered suppliers and directly attributable to taxable supplies. GST incurred at 6%.

6a, 6b, 16

P

TX-FRS

TX-FRS

2%

Input Tax 2% - Purchase under Flat Rate Scheme

Exclusive, Inclusive

Input Tax Account

Purchase from a person who qualifies for Flat Rate Schemes where Flat Rate Addition is charged at 2%

6a, 6b

P

TX-ES

TX-ES

6%

Input Tax 6% - To make Non-Incidental Exempt Supplies

Exclusive, Inclusive

Input Tax – Not Claimable

Only applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader). TX-ES should be used for transactions involving the payment of input tax that is directly attributable to the making of Non-Incidental Exempt Supplies. Non-Incidental Exempt Supplies include sale and rental of residential properties. (formerly known as TX-N43)

If pass deminis rule, then appear in 6a, 6b

P

TX-ES-CG

TX-ES

6%

Input Tax 6% - Capital Goods Acquired To make Non-Incidental Exempt Supplies

Exclusive, Inclusive

Input Tax – Not Claimable

Capital goods purchased from GST registered suppliers and directly attributable to non-incidental exempt supplies. GST incurred at 6%.

If pass deminis rule, then appear in 6a, 6b, 16

P

TX-IES

TX-IES

6%

Input Tax 6% - To make Incidental Exempt Supplies

Exclusive

Input Tax Account

TX-IES should be used for transactions involving the payment of input tax that is directly attributable to the making of Incidental Exempt Supplies. Example: hiring of security firm to transfer/deposit money into financial institutions (bank), sells lots of shares through a remisier and GST charged on the commission, and incurred GST on the legal agreements and other expenses related to a financial loans. (formerly known as TX-E43)

6a, 6b

P

TX-IES-CG

TX-IES

6%

Input Tax 6% - Capital Goods Acquired To make Incidental Exempt Supplies

Exclusive

Input Tax Account

Capital goods purchased from GST registered suppliers and directly attributable to incidental exempt supplies. GST incurred at 6%.

6a, 6b, 16

P

TX-RE

TX-RE

6%

Input Tax 6% - Residual Input Tax

Exclusive, Inclusive

Residual Input tax

Only applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader). It refers to GST incurred that is not directly attributable to the making of taxable or exempt supplies (or commonly known as residual input tax). Example: operation overhead for a development of mixed property (residential & commercial).

6a

P

TX-RE-CG

TX-RE

6%

Input Tax 6% - Residual Input Tax of Capital Goods

Exclusive, Inclusive

Residual Input tax

Capital goods purchased from GST registered suppliers and not directly attributable to taxable or exempt supplies. GST incurred at 6%.

6a, 16

P

IM

IM

6%

Input Tax 6% – Import of Goods

Exclusive

Input Tax Account

Refers to all goods imported into Malaysia which are subject to GST that is directly attributable to the making of taxable supplies . GST is calculated on CIF (Cost, Insurance and Freight) + Customs Duty payable.

6a, 6b 

P

IM-CG

IM-CG

6%

Input Tax 6% – Import of Capital Goods

Exclusive

Input Tax Account

Import of Capital Goods with GST incurred and directly attributable to taxable supplies.

6a, 6b, 16

P

IS-ATS

IS

0%

Input Tax 0% - Imports Under Special Scheme (ATS)

Exclusive

Nil

This refers to goods imported under Approved Trader Scheme (ATS), where GST is suspended when the trader imports non-dutiable goods into Malaysia. The scheme is meant to ease the cash flow of related traders who has significant imports.

14

P

BL

BL

6%

Input Tax 6% - Not Claimable

Exclusive

Input Tax – Non Claimable

GST incurred but input tax claimed is disallowed. Examples are: Import/Hiring of passenger car; club subscription fees; medical expenses or medical/personal accident insurance premiums for the staff…

-

P

TX-NC

TX-NC

6%

Input Tax 6% - GST incurred and choose not to claim the input tax

Exclusive

Input Tax – Not Claim (ND)

GST incurred and the company choose not to claim the input tax. It will turn as a non-deductible tax expense of the company.

-

P

NR

NR

0%

Input Tax 0% - Non-GST supplier

Exclusive

Nil

Goods and services purchased from a non-GST registered supplier/trader who is not allowed to charge and collect GST.

-

P

ZP

ZP

0%

Input Tax 0% - Purchase subject to GST other than standard rate

Exclusive

Nil

Goods and services purchased from a GST registered supplier where GST is charged at 0% or not subject to GST which include purchase of zero-rated supply, exempt supply, relief supply, disregarded supply.

-

P

OP

OP

0%

Input Tax 0% - Out of Scope

Exclusive

Nil

Purchase of goods that are outside the scope of GST legislation.

-

P

AJP-ARBD

AJP

6%

Input Tax 6% - Adjustment: AR Bad Debt Relief

Exclusive

Input Tax Account

Adjustment on input tax as a result of AR Bad Debt Relief.

6b, 17

P

AJP-APBD

AJP

6%

Input Tax 6% - Adjustment: AP Bad Debt Recovery

Exclusive

Input Tax Account

Adjustment on input tax as a result of AP Bad Debt Recovery.  

6b  

P

AJP-O

AJP

6%

Input Tax 6% - Adjustment: Others

Exclusive

Input Tax Account

Adjustment on input tax as a result of other events.

6b

P

AJP-CG

AJP

6%

Input Tax 6% - Adjustment: Capital Goods

Exclusive

Input Tax Account

Adjustment on input tax related to capital goods.

6b

P

AJP-A

AJP

6%

Input Tax 6% - Adjustment: Annual

Exclusive

Input Tax Account

Adjustment on input tax as a result of annual adjustments.

6b

S

SR-S

SR

6%

Output Tax 6% - Standard Rated Supplies

Exclusive, Inclusive

Output Tax Account

Supply of goods and services made in Malaysia that accounted for standard rated GST.

5a, 5b

S

SR-CG

SR

6%

Output Tax 6% - Disposal of business assets 

Exclusive

Output Tax Account

Disposal of capital goods which accounted for standard rated GST.

5a, 5b

S

SR-MS

SR-MS

6%

Output Tax 6% - Standard Rated Supplies under Margin Scheme 

Inclusive

Output Tax Account

Supplies made by an approved person under Margin Scheme. An approved person is allowed to charge GST on margin i.e. the difference between selling price and purchase price.

5a, 5b

S

SR-JWS

SR-JWS

6%

Output Tax 6% - Standard Rated Supplies under Jeweller Scheme 

Exclusive, Inclusive

Output Tax Account

Supplies made by any taxable person to approved jeweller. Any taxable person who makes any prescribed supply of goods to the approved jeweller shall charge tax and is not liable to account for tax on the prescribed supply.

15

S

ZRL

ZRL

0%

Output Tax 0% - Zero Rated Supplies

Exclusive

Nil

Local supply of goods and services that qualify for zero-rating. Examples of zero-rated supply as prescribed based on tariff code in GST (Zero-rated Supply) Order 2014

10

S

ZDA

ZDA

0%

Output Tax 0% - Zero Rated Supplies to Designated Area

Exclusive

Nil

Supply of goods from Malaysia to Designated Area. Designated area includes Pulau Langkawi, Labuan and Pulau Tioman.

11

S

ZDA-CG

ZDA

0%

Output Tax 0% - Zero Rated Supplies of Capital goods to Designated Area

Exclusive

Nil

Supply of capital goods from Malaysia to Designated Area. Designated area includes Pulau Langkawi, Labuan and Pulau Tioman.

11

S

ZRE

ZRE

0%

Output Tax 0% - Zero Rated Supplies (Exports)

Exclusive

Nil

Export of goods and services fall within the description of international services. Example includes sale of air-tickets and international freight charges.

11

S

ZRE-CG

ZRE

0%

Output Tax 0% - Zero Rated Supplies Of Capital Goods (Exports)

Exclusive

Nil

Disposal of capital goods out of Malaysia.

11

S

DS

DS

6%

Output Tax 6% - Deemed Supplies

Inclusive

Output Tax Account

A supply is deemed has taken place even though no goods/services are provided or no consideration is paid. Example: free gifts (more than RM 500), disposal of business assets without consideration.

5a, 5b

S

DS-I

DS

6%

Output Tax 6% - Imported Services

Exclusive

Output Tax Account

Imported services account for standard rate GST..

5a, 5b

S

DS-ATMS

DS

6%

Output Tax 0% - Disregarded Supplies under ATMS

Exclusive

Output Tax Account

Supplies received by local receipient in accordance with the Approved Toll Manufacturer Scheme which need to account for output tax.

5a, 5b

S

OS

OS

0%

Output Tax 0% - Out Of Scope Supplies

Exclusive

Nil

Supplies that are outside the scope of the proposed GST model and GST is therefore not chargeable.

15

S

OS-TXM

OS-TXM

0%

Output Tax 0% - Out Of Scope Supplies Of Oversea which are taxable in Malaysia

Exclusive

Nil

Supplies made in oversea which would be taxable if made in Malaysia.

15

S

OS-TXM-CG

OS-TXM

0%

Output Tax 0% - Out Of Scope Supplies Of Capital Goods

Exclusive

Nil

Disposal of capital goods that are outside the scope of the proposed GST model which include disposal of capital assets made/transfer from country outside Malaysia to other country outside Malaysia and disposal of capital asset made outside Malaysia which would be taxable if made in Malaysia.

15

S

ES

ES

0%

Output Tax 0% - Exempt Supplies

Exclusive

Nil

Supplies that are exempted under GST. The lists of exempt supplies are prescribed in GST (Exempt Supply) Order 2014.

12

S

ES-CG

ES

0%

Output Tax 0% - Exempt Supplies Of Capital Goods

Exclusive

Nil

Disposal of capital goods that are exempted under GST.

12

S

ES-GU

ES

0%

Output Tax 0% - Exempt Supplies Of Land For General Use

Exclusive

Nil

Supplies of land for general use that are exempted under GST. Example: Land used for burial, playground or religious building

12

S

IES

IES

0%

Output Tax 0% - Incidental Exempt Supplies

Exclusive

Nil

Supply of financial services made by a registered person who is not in the business of making the financial services. Incidental Exempt Supplies include interest income from deposits placed with a financial institution in Malaysia, interest received from loans provided to employees also include factoring receivables, and realized foreign exchange gains. (formerly known as ES43)

12

S

RS

RS

0%

Output Tax 0% - Relief Supplies

Exclusive

Nil

Supplies that are given relief from GST. The lists of relief supplies are prescribed in GST (Relief) Order 2014

13

S

RS-CG

RS

0%

Output Tax 0% - Relief Supplies Of Capital Goods

Exclusive

Nil

Disposal of capital goods that are given relief from GST.

13

S

GS

GS

0%

Output Tax 0% - Disregarded Supplies

Exclusive

Nil

Supplies that are disregarded under GST legislation. Example: supply within GST group registration, sales made within a Warehouse Scheme etc.

15

S

GS-CG

GS

0%

Output Tax 0% - Disregarded Supplies Of Capital Goods

Exclusive

Nil

Disposal of capital goods that are disregarded under GST legislation.

15

S

NTX

NTX

0%

Output Tax 0% - Supplies with no tax chargeable

Exclusive

Nil

Supplies that are no tax chargeable. Example: supply of goods between Free Zone area and other Free Zone area, supply of goods and services within or between designated areas.

15

S

NTX-CG

NTX

0%

Output Tax 0% - Supplies with no tax chargeable Of Capital Goods

Exclusive

Nil

Supplies of capital goods that are no tax chargeable include supply between Free Zone area and other Free Zone area, supply within or between designated area.

15

S

NS

NS

0%

Output Tax 0% - Non-supply

Exclusive

Nil

Supplies treated as neither a supply of goods nor a supply of services. For example, pension / provident /social security fund and salary.

-

S

AJS-ARBD

AJS

6%

Output Tax 6% - Adjustment: AR Bad Debt Recovery

Exclusive

Output Tax Account

Adjustment on output tax as a result of AR Bad Debt Recovery.

5b, 18

S

AJS-APBD

AJS

6%

Output Tax 6% - Adjustment: AP Bad Debt Relief

Exclusive

Output Tax Account

Adjustment on output tax as a result of AP Bad Debt Relief.

5b

S

AJS-O

AJS

6%

Output Tax 6% - Adjustment: Others

Exclusive

Output Tax Account

Adjustment on output tax as a result of other events.

5b

S

AJS-CG

AJS

6%

Output Tax 6% - Adjustment: Capital Goods

Exclusive

Output Tax Account

Adjustment on output tax related to capital goods

5b

S

AJS-A

AJS

6%

Output Tax 6% - Adjustment: Annual

Exclusive

Output Tax Account

Adjustment on output tax as a result of annual adjustment.

5b