gst handholding...

GST HANDHOLDING PROGRAM

SYED NASSER ALMASHOOR BIN SYED IDROSSPENGUASA KASTAM W41BAHAGIAN GSTCAWANGAN PENGURUSAN PEMBAYAR CUKAI UTAMA (CPPCU)

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IntroductionTax CodesGST Audit Files (GAF)How to FILE A RETURN (GST-03)

How to make a payment

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Overview

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INTRODUCTION

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)

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BUDGET 2014To 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-

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Essential GST Compliance Software Features

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•Capture Output Tax

•Capture Input Tax

•Auto Compute Output Tax – Input Tax

At Every Taxable Period

Auto Generate GST-03 Form

Auto Generate & Submit GST-03 Online

Auto Generate GAF File & TAP file

Able to Capture GST Tax Codes

•Normal Invoice

•Tax Invoice

•Simplified Tax Invoice

Tax Invoice 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.

Essential GST Compliance Software Features

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TAX CODES

GST Tax Codes

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GST TAX CODES ARE DIVIDED INTO 2 CATEGORIES

PURCHASE TAX CODES

SUPPLY TAX CODES

GST Purchases Tax Codes

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1. PURCHASES TAX CODES( 13 Tax Codes )

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 0% Purchases exempted from GST. E.g. purchase of residential property or financial services.

8 OP 0%Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods

overseas).

9 TX-E43 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.

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TAX CODE - PURCHASE

No Code Rate Description

11 TX-RE 6% Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.

12 GP 0%Purchase transactions which disregarded under GST legislation (e.g. purchase within

GST group registration).

13 AJP 6% Any adjustment made to Input Tax e.g.: Bad Debt Relief & other input tax adjustment.

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GST Purchase Tax Codes Guides

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GST TAX CODE FOR PURCHASES(1)

TX 6% 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.)


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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),


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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.


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IS 0% 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), whereGST 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.


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BL 6% Purchases with GST Incurred but Not Claimable(Disallowance of Input Tax)

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.


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NR 0% Purchase from Non GST-Registered Supplier with No GSTincurred.

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.

GST Purchase Tax Codes

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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 deliveriesAirline Tickets for Overseas Destination.


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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.


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OP 0% 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.


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TX-E43 6% Purchase with GST incurred Directly Attributable toINCIDENTAL EXEMPT SUPPLIES.

EXPLANATION NOTES

• TX-E43 should be used for transactions involving the Payment of Input Tax that isDirectly Attributable to the making Incidental Exempt Supplies (i.e financial services).

• Incidental Exempt Supplies include interest income from deposits placed with afinancial institution in Malaysia, realized foreign exchange gains or losses, first issueof bonds, first issue of shares through an initial Public Offering and Interest receivedfrom loans provided to employees, factoring receivables, money received from unitholders for units received by a unit trust etc.


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TX-N43 6% 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 IsDirectly Attributable to NON-INCIDENTAL EXEMPT SUPPLIES.


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TX-RE 6% Purchase with GST incurred that is NOT DirectlyAttributable to TAXABLE SUPPLIES or EXEMPT SUPPLIES.

EXPLANATION NOTES

This is only applicable to GST registrant that makes both Taxable and ExemptSupplies (commonly known as Partially Exempt Trader-Mixed Supplier).

This refers to GST Input Tax incurred that is Not Directly Attributable To TheMaking Of Taxable Or Exempt Supplies (or commonly known as RESIDUAL INPUTTAX).


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TX-RE 6% Purchase with GST incurred that is NOT DirectlyAttributable to TAXABLE SUPPLIES or EXEMPTSUPPLIES.

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.


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GP 0% Purchase transactions which Disregarded under GSTlegislation

EXPLANATION NOTES

Purchase within GST Group Registration, purchase made within a GST approvedWarehouse Scheme (WS) etc.


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AJP 6% Any adjustment made to Input Tax

EXPLANATION NOTES

Any adjustment made to Input Tax such as Bad Debt Relief & other input taxadjustments-annual adjustment.

GST Supply Tax Codes

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2. SUPPLY TAX CODES( 10 Tax Codes )

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 OS 0% Out-of-scope supplies.

7 ES 0% Exempt supplies under GST

8 RS 0% Relief supply under GST.

9 GS 0% Disregarded supplies.

10 AJS 6%Any adjustment made to Output Tax e.g : Longer period adjustment, Bad Debt recover,

outstanding invoice > 6 months& other output tax adjustments.

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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 goodsand services MADE IN MALAYSIA unless the supply qualifies for Zero-Rating,Exemption or falls Outside The Scope of GST Act 2014.


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GST TAX CODE FOR SUPPLY(2 of 10)

ZRL 0% Local supply of goods or services which are subject to ZeroRated Supplies.

EXPLANATION NOTES

A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) certain LOCAL supplyof goods and services, provided always such goods or services are included in theGoods and Services Tax (Zero Rate Supplies) Order 2014.

Examples includes • Sale Of Fish, Vegetables, • Cooking Oil• Repair & Maintenance Service to Ship & Aircraft


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ZRE 0% EXPORTATION of Goods or Services which are subject to ZeroRated 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.



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ES43 0% 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,


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DS 6% 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.


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DS 6% Deemed Supplies

EXPLANATION NOTES

• Examples include;-

1) Disposal of business assets

2) Private use of business asset

3) Imported services

4) Goods sold in satisfaction of a debt

5) Gifts costing more than RM 500


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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).


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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.


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RS 0% Relief Supply Under GST

EXPLANATION NOTES

This refers to supplies which are supply given relief from GST.


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GS 0% 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.


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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.

MAPPING OF TAX CODES TO GST-03

Tax Code Tax Rate GST-03 Field

TX 6% 6a, 6b

IM 6% 6a, 6b

IS 0% 14, 15

BL 6%

NR 0%

ZP 0%

EP 0%

OP 0%

TX-E43 6% 6a, 6b

TX-N43 6% 6a, 6b*

TX-RE 6% 6a (full amount), 6b (taxable only)

GP 0%

AJP 6% 6b only

Tax

Code

Tax

RateGST-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

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MAPPING OF TAX CODES TO GST-03

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ITEM NOTEItem 5a SR (6%) + DS (6%)

Item 5b SR (6%) + DS (6%) + AJS (6%)

Item 6a TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%)

Item 6b TX (6%) + IM (6%) + TX-E43 (6%) + TX-RE (6%) + AJP (6%)

Item 7

Item 8

Item 10 ZRL ( Local) (0%)

Item 11 ZRE (Export) (0%)

Item 12 ES43 (0%) +ES (0%)

Item 13 RS (0%)

Item 14 IS (value including tax) (0%)

Item 15 IS x 6% (value of tax) (0%)

Item 16 TX (value including tax) (6%)

Item 17 AJP (value including tax) (0%)

Item 18 AJS (value including tax) (0%)

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.

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GST AUDIT FILES (GAF)

GST Audit Files (GAF)

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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-File4) Flexiblity time period for which the GAF

file is required


It is crucial that the detailed informationtransmitted between MyGST and businesses arecomplete, accurate and in a format that isreadable by MyGST. Hence, it is recommendedthat software developers design their accountingsoftware to generate a GAF.


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– 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|


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– XML File–

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

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How to FILE A RETURN (GST-03)

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FILE A RETURN (GST 03)

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 currency

i integers

b booleans (0 false, 1 true)

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GST TAP RETURN FILE

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GST TAP RETURN FILE

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GST TAP RETURN FILE

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https://gst.customs.gov.my/TAP

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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.


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CUSTOMER SPRINGBOARD SCREEN

(This screen will display taxpayer information)

3. Click [Account Id] hyperlink


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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


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6. Click [Next] button: to continue to the next step


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RETURN DETAILS SCREEN

(This screen will require return information)

7. Fill in all required information or click [import]


From accounting software

(GST Tap file )

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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).


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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).




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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.




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ADDITIONAL DETAILS SCREEN

(This screen will require additional information)

8. Fill in all required information



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INDUSTRY CODES SCREEN

(This screen will require major industry information)

10. Specify Value of Output Tax in accordance with major Industry Codes



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INDUSTRIES CODE

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INDUSTRIES CODE - msic.stats.gov.my

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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


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Note: The password is the same as TAP

login password

16. Fill in [Password] field.

Note: Taxpayer is required to key in the password

17. Click [OK] button


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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].


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HOW TO MAKE A PAYMENT

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•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

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CLAIM A REFUND PAYMENT OF GST

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GENERAL RULE

NO Cash Accepted at any Customs

Office

GST Processing Centre (GPC)

Online Payment

via

Manual (Cheque)

by posts

Aras 1 Blok A,

Kompleks Kastam Diraja Malaysia

Wilayah Persekutuan Kuala Lumpur

No 22 Jalan SS6/3 Kelana Jaya,

Petaling Jaya

Utilizing TAP, a taxpayer

can

make a payment online

BankBank Payment

at the

designated

bank

MyGST

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3

2

PAYMENT SOURCES

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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

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PAYMENT TYPE

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Manual (Cheque)

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Post to the GST Processing Centre:

• Cheque

• Money Order

• Postal Order

• Bank Draft

PAYMENT TYPE

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Bank Payment

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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)

PAYMENT TYPE

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PAYMENT THROUGH 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.

(Login into TAP)

MAKE A PAYMENT

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(Login into TAP)

MAKE A PAYMENT

CUSTOMER SPRINGBOARD SCREEN

(This screen will display taxpayer information)

3. Click [Account Id] hyperlink

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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

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(Login into TAP)

MAKE A PAYMENT

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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).

(Login into TAP)

MAKE A PAYMENT

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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).

(Login into TAP)

MAKE A PAYMENT


Pay a Filed Return

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If you choose No,

you can proceed the payment request by click at [Continue Payment] button

(Login into TAP)

MAKE A PAYMENT

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 Yes,

you are required to fill in the Bill Number field.Then click [Continue Payment] to proceed

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Pay a Filed Return(Login into TAP)

MAKE A PAYMENT

PAYMENT SCREEN

(This screen will require payment information).

3. Choose for which period that you want to make the payment

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(Login into TAP)

MAKE A PAYMENT

System will display payable amount screen.


Pay a Filed Return

The taxpayer has the ability to make a payment through the Taxpayer Access Point (TAP)

without login into TAP.

B: Without Login into TAP

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(Without Login into TAP)

MAKE A PAYMENT

1. Click [Make a Payment] hyperlink.

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MAKE A PAYMENT

2. Click [Make a Payment] tab

3. Click [Continue Payment] button: : to proceed with the payment

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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


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

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Click at any payment method hyperlink:

Click [Continue Payment] button: to proceed with the payment


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

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End of Presentation

Thank You

Contact Details:

SYED NASSER ALMASHOOR B SYED IDROSS

[email protected]

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