Simplified Tax Invoice and Input Tax Claim

Simplified Tax Invoice
- Simplified tax invoice can be used to claim input tax if the amount of GST payable is RM 30 or less (6% GST) or value not more than RM 500
- If the amount of GST payable is more than RM 30, the recipient can only claim input tax RM 30
- He must request for a full tax invoice to enable him to claim the full amount of input tax if the GST payable is more than RM 30

Input Tax Credit
- Claimed by GST registered person
- Goods and Services acquired in the course or furtherance of business
- For Making taxable supply / disregdarded supply / deemed syupply
- Allowable input tax (not blocked)
- Tax Invoice / Customs Form under Registered person
- No matching input tax to output tax (Can Claim input tax if holds valid documents)
- Can be claimed within 6 years after the acquisitions
- Tax invoice in the name of taxable person (Not in the name of third party such as employees or directors)
- Tax invoice or document lost (Get certified copy)

DG's Decisions

GST Act