政府醫院, GST ???

ihateaccountax

如果我賣東西給政府醫院，我要算GST給他們嗎?

我聽說好像醫院可以不用還GST

pakha

All acquisitions or purchases of goods made by the Federal and State Government will be given relief from the payment of GST except for petroleum and motor cars as provided in the GST (Relief) Order 2014 or by virtue of section 56(3) of the GST Act 2014 where the Minister may, in any particular case and subject to such conditions as he deems fit to impose, relief the Federal or State government from the payment of GST. However, no relief from the payment of GST is given for the acquisition of services by the government.

If you are a GST registered person, you have to issue a tax invoice for such supplies as these are taxable supplies. You also have to attach a certificate certifying that you are relieved from charging and collecting GST under section 56(4) GST Act 2014 on your supply to the government department given relief from payment of GST under item 3 of the GST (Relief) Order 2014.

ihateaccountax

pakha 发表于 30-11-2015 04:47 PM
All acquisitions or purchases of goods made by the Federal and State Government will be given relief ...

非常感謝