個人公司買私家車 Capital Allowance&GST如何算?

小可愛

_{個人公司買私家車 Capital Allowance&GST如何算}

2017買.
車價111984.67+GST 6719.08+註冊 350+路稅379+保險3676.65(incl GST)

付現金13,109.40(包括 deposit,reg fee,r/tax,&Insurance)

貸款 110,000.00

principal amount yr'2013=3286.84
hp interest yr'2013=1321.16

JuWeL_Ung

1. 車價111984.67+GST 6719.08+註冊 350+路稅379+保險3676.65(incl GST)
車價+路稅+保險 = capitalised (fixed asset)
註冊車牌 = expensive (p&l item)
GST = block (p&l item)

小可愛

JuWeL_Ung 发表于 4-12-2017 09:55 PM
1. 車價111984.67+GST 6719.08+註冊 350+路稅379+保險3676.65(incl GST)
車價+路稅+保險 = capitalised (fixed asset)
註冊車牌 = expensive (p&l item)
GST =  ...

謝謝樓主.

註冊車牌英文a/c?

capital allowance又如何呢?

JuWeL_Ung

小可愛 发表于 5-12-2017 08:07 AM
謝謝樓主.

註冊車牌英文a/c?

capital allowance又如何呢?

1. 註冊車牌英文a/c?
放去Sundry expenses嘍.

2. capital allowance又如何呢?
IA 20% AA 20% (based on yearly installment paid)
小於150K maximum claim 100K
大於150K maximum claim 50K
記得做BIK在PCB/EA.

小可愛

JuWeL_Ung 发表于 5-12-2017 10:08 AM
1. 註冊車牌英文a/c?
放去Sundry expenses嘍.

2. capital allowance又如何呢?
IA 20% AA 20% (based on yearly installment paid)
小於150K maximum claim 100K
大於150K maximum claim 50K
...

謝謝樓主.

ihateaccountax

JuWeL_Ung 发表于 5-12-2017 10:08 AM
1. 註冊車牌英文a/c?
放去Sundry expenses嘍.

2. capital allowance又如何呢?
IA 20% AA 20% (based on yearly installment paid)
小於150K maximum claim 100K
大於150K maximum claim 50K
...

Question 1:
公司 Sdn Bhd
買一輛 Proton Saga - RM44,300
Car plate VA 44 A - RM10,000

accounting entries?

Can claim capital allowance?

Question 2:

公司 Sdn Bhd
買一輛 motorbike - RM6,000
Car plate VA 4 A - RM50,000


Accounting entries?

Can claim capital allowance?

limby

感恩分享

JuWeL_Ung

ihateaccountax 发表于 6-12-2017 10:56 AM
Question 1:
公司 Sdn Bhd
買一輛 Proton Saga - RM44,300
Car plate VA 44 A - RM10,000

accounting entries?

Can claim capital allowance?

Question 2:

公司 Sdn Bhd
買一輛 motorbike - RM6,0 ...

Question 1:
公司 Sdn Bhd
買一輛 Proton Saga - RM44,300
Car plate VA 44 A - RM10,000

1. accounting entries?
DR. Motor vehicles RM44,300
CR. Cash/Bank RM44,300 (如果不是HP)

DR. Intangible assets RM10,000
CR. Cash/Bank RM10,000

2. Can claim capital allowance?
Motor vehicles register under company name then yes, otherwise need to prepare trust deed. IF employee drive home, then BIK.

Question 2:

公司 Sdn Bhd
買一輛 motorbike - RM6,000
Car plate VA 4 A - RM50,000


3. Accounting entries?
DR. Motor vehicles RM6,000
CR. Cash/Bank RM6,000

DR. Intangible assets RM50,000
CR. Cash/Bank RM50,000

4. Can claim capital allowance?
Motor vehicles register under company name then yes, otherwise need to prepare trust deed. IF employee drive home, then BIK.

ihateaccountax

JuWeL_Ung 发表于 6-12-2017 11:57 AM
Question 1:
公司 Sdn Bhd
買一輛 Proton Saga - RM44,300
Car plate VA 44 A - RM10,000

1. accounting entries?
DR. Motor vehicles RM44,300
CR. Cas ...

肯定 under company name公司 Sdn Bhd


我想知道的是 car plate can claim C.A. ???

JuWeL_Ung

ihateaccountax 发表于 6-12-2017 12:20 PM
肯定 under company name公司 Sdn Bhd


我想知道的是 car plate can claim C.A. ???

1. 我想知道的是 car plate can claim C.A. ???
不可以. 原因是non for business purpose.

JuWeL_Ung

ihateaccountax 发表于 6-12-2017 12:20 PM
肯定 under company name公司 Sdn Bhd


我想知道的是 car plate can claim C.A. ???

我個人的accounting entries是不capitalised的.
但有些人會把他capitalised, 就算capitalised了, 也是non-QE.
你可以參考Public Ruling No. 6/2015的Example 4.

你有別的看法? 這個point其實很有爭論性, 如果number plate的數目不大, capitalised了然後claim CA, 基本officer看不出.
但是如果數目大, 很容易看得出, officer會講, 雖然車可以幫你公司producing gross income, 但是車牌不會.

kingofthesouth

註冊車牌还贵过车价可以吗？

小可愛

kingofthesouth 发表于 20-12-2017 10:53 AM
註冊車牌还贵过车价可以吗？

沒問題的。

wkchiang

买一架裁缝机  TAX invoice RM125,500 + GST RM7530 = RM 133,030.00

有贷款    RM135,000
但 hp agreement 有说回收一架旧机  RM74,880  但旧机又不是本公司的 asset,
agreement 的新机 CASH PRICE RM 209,880.00
那我可以claim GST input RM 7,530 吗？

accounting entries :-
DR - asset : RM125,500                                CR - HP Creditor :  RM 135,000
DR - GST Input :  RM 7,530
DR - Cash : 1,970.00