Fish

Tuesday, April 21, 2015

Ikan Kelah Stock

Kelah Seller available at below too

  • Kelah Bara Lipan from RM 28 each at Subang Old Airport, Tel: Che Mat 013-3075154
  • Kelah Saiz 500gm to 3KG available at Kampung Lubuk Periok, Ajil Terrenganu, Tel: 019-6790002
  • Kelah Bara at Ampang, Tel: 019-3684034
  • Kelah Saiz 2" to 13" from RM 15 each available at Selayang Baru near NSK Selayang, Tel: Frenzy 019-6532281
  • Kelah at Kelantan, Tel: Fitri 011-12136080
  • Kelah Merah from RM 20 each at Bandar Permaisuri Setiu, Terengganu, Tel: Amin 011-29212497
  • Kelah Merah Bara from RM 30 each at KL, Selangor, Johor, Tel: Wan 019-4568854
  • Kelah Saiz 2" to 13" at Taman Dato' Senu Sentul, KL, Tel: Mijan 019-3523437, FB: mijan ikan kelah
  • Kelah Merah dan Putih Saiz 2 jari to 4KG at Rumah Kampung Sungai Tangkas UKM Bangi, Tel: Cikloy 011-32562501
  • Kelah Merah from RM 10 each Saiz 1" to 16" at Kelantan, Tel: Puan Miey Ahmad 014-5260639
  • Kelah Merah at Kajang, Selangor, Tel: Wadi Rizqi Trading 019-3906019, Email: wadorozqi@gmail.com
  • Kelah Bara at Terengganu, Tel: Saifa 012-2374250
  • Kelah at Lorong Sri Andam, Bunut Payong, Kota Bharu, Tel: 011-29200309
  • Kelah Merah at Batu 23, Kampung Sungai Lui, Hulu Langat, Tel: Othman Abd Wahab 012-6587821
  • Kelah Merah dan Bara, Tel: Razuki 013-2442385, Solah 014-8287507, Email: wanrazuki@yahoo.com, solah_2008@yahoo.com
  • Kelah at No 18, Jalan Melur, 48200 Rawang, Tel: Wan Ridzuan 019-3071349
  • Kelah Biru dan Merah at Port Dickson, Tel: Man 013-3744877
  • Kelah Merah dan Bara at Rawang, Tel: Zul: 017-6969804, Email: zul_rawang86@yahoo.com
  • Kelah at KLIA, Tel: Wan 012-9658837
  • Kelah, Tel: Ikan Sungai 012-9070123
  • Kelah Merah at Aquatech Solution, No 18, Jalan Utama 2/1, Taman Perindustrian Puchong Utama, 47100 Puchong, Tel: Zac 012-2838982
  • Kelah, Tel: Zakaria B. Mat 019-3051825, Email: zakaria.mat019@gmail.com
  • Kelah Merah at Marble Goby Enterprise, Lot SA0113, Jalan UP1/1B, Ukay Perdana, 68000 Ampang, Selangor, Tel: 013-3851190, Fax: 03-40101190
  • Kelah Merah, Tel: Fishplaza & ternakan akuakultur 014-5260639
  • Kelah Putih at Kelantan, Tel: 019-9750216


My Kelah Listing
05.04.15-One of the Mixed Kelah
05.04.15-Buy mixed 2" to 3" Kelah at Jalan Pudu-5
18.05.15-Buy 3" to 4" Kelah Mas at Jalan Pudu-2 
18.05.14-Buy 4" to 5" Kelah Biru at Jalan Pudu-2

21.05.15-Die 4" Kelah Mas-(2)
Balance Ikan Kelah as at 7

Business contacts

Hope this information can help on who need them....

Advertisement

  1. City Explorer Sdn Bhd, Address: Wisma City Explorer, No D13-3, Jalan Persiaran Utama S2-1, Seremban 2, 70300 Seremban, Negeri Sembilan, Tel: 06-7618792, 1700818811, Fax: 06-6016646, Site:www.cityexplorer.com.my, www.cityexplorercard.com.my
  2. JobsCentral (M) Sdn Bhd, Address: P-7-12, Street Mall One South, Jalan OS, Taman Serdang Perdana, Seksyen 6, 43300 Seri Kembangan, Selangor, Tel: 03-89407688, Jaremy Ong 010-2688458, Email: Jaremy.o@jobscentral.com.my, Site: www.jobcentral.com.my, Facebook: jobscentralmy
  3. MauKerja, Address: B-15-4, Plaza Pantai, Off Jalan Pantai Baru, 59200 Kuala Lumpur, Tel: 03-22021110, Email: sales@maukerja.my
  4. Sin Chew Media Corporation Berhad (98702-V), Address: No 19, Jalan Semangat, 46200 Pataling Jaya, Tel: 03-79658638, Bernice Lim 016-3111557, Fax: 03-79658520, Email: bernice@sinchew.com.my
Alarm System
  1. E-Zone (002131663-V), Service Centre: Ukay Perdana, Ulu Klang, Ampang, 68000 Selangor, Tel: Mr Lee 016-6014019 


Auto/Repair/Service
  1. Brand: Perodua and Proton, Tel: Nor 019-6006003
  2. Brand: Perodua, Tel: Isaac 010-2268337, Junior 017-6157122
  3. Kedai Motor N Magen (001492099-D), Address: No 9, Jalan Penulis U1/42, Temasya Industrial Park, 40150 Shah Alam, Tel: 03-55692032, Email: magen6009@yahoo.com
Awning
  1. City Awning Sdn Bhd (883817-U), Address: 252 (Lot 2388), Jalan Besar, Kg Baru Balakong, Jalan Balakong Cheras, 43300 Seri Kembangan, Selangor, Tel: 03-89615886, 012-6368869, 012-3339863, Fax: 03-89611886, Email: cityawningpc@yahoo.com, stevenchong8869@gmail.com, Site: www.cityawningsb.com 
Beauty
  1. Cellact Switzerland, Address: No 108G, Jalan Cerdas, Taman Connaught, Tel: 03-91080558 Site: www.cellact-swiss.com, Facebook: cellactsinmap
  2. Exotik, Address: Block D, Lot D-5, Ground Floor, Fahrenheit 88, 179, Jalan Bukit Bintang, 51100 Kuala Lumpur, Tel: 016-7224399, 016-2279225
  3. Forever Young Beauty House, Address: 98A, Jalan Imbi, 55100 Kuala Lumpur. Tel: 013-3825288
  4. Lux De Beaute, Address: 68-1-9, Jalan 5/101C Cheras Business Centre, Batu 5, Off Jalan Cheras, 56100 Kuala Lumpur, Tel: 016-2646660, Email: luxdebeaute@gmail.com
Boutique
  1. Sixpenze Boutique, Address: No 26-1, Jalan Mawar 17, Dataran Mestika, Taman Mestika, 56100 Kuala Lumpur (Behind 99 Speed Mart), Tel: 03-42925653, 016-6265653, Email: sixpenze@ymail.com
Cabin
  1. TS Brilliant Construction Sdn Bhd (531755-K), Address: Lot 178, Jalan Industri 3/6, Rawang Intergrated Industrial Park, 48000 Rawang, Selangor, Tel: 03-60916666, Ms Tan 016-2101359, Ms Farrah 016-2613503, Fax: 03-60916886, Email: tsbrilliantcon@gmail.com

Cabinet
  1. CKD Cabinet Design, Tel: Chan 018-9881218, Danny 018-8717848, Email: ckdcabinetdesign@gmail.com, Facebook: ckdcabinetdesign
  2. Liberty Home Concepts, Address: No 2 and 2-1, Jalan Permata Biru, Taman Cheras Permata, Batu 9, 43200 Cheras, Selangor, Tel: Dennise 012-2649349, Joey 017-7562721
Cleaner
  1. I Home Cleaning Services (001267261-P), Address: 48, Jalan Setia Indah U13/11P, Setia Alam, 40170 Shah Alam, Selangor, Tel: 017-3497654, 013-3102888
  2. Power Clean, Tel: 018-2176666

Club
  1. Sungai Long Golf Resort Berhad (202847-V), Address: 11 1/4 Miles, Jalan Cheras, 43000 Kajang, Selangor, Tel: 03-90762233, Fax: 03-90764581, Email: SgLongGCC@slgcc.com.my, Site: www.slgcc.com.my

Computer
  1. TZ Zone Computer House, Email: sales@techzone.com.my, Site: www.techzone.com.my HQ: 152, Jalan Selar, Taman Cantik, 56100 Kuala Lumpur, Tel: 03-92007736 / 35, Fax: 03-92007551, Cheras Branch: BS-10, Jalan Kuari, Glenview Business Center, Taman Pinggiran, Cheras, 56100 Kuala Lumpur, Tel: 03-42801618, Puchong Branch Tel: 03-80685904
Construction
  1. Concrete Engineering Products Berhad (88143-P), Address: Tingkat 22, Menara Promet, Jalan Sultan Ismail, 50250 Kuala Lumpur, Tel: 03-21441066, Naharudin 017-2006193, Fax: 03-21444885, 03-21448415, Email: nahar@cepco.com.my, Site: www.cepco.com.my
  2. Ipmuda Selatan Sdn Bhd (209307-X), HQ: Bangunan Ipmuda, No 4, Jalan Dewani, Off Jalan Tampoi, 81100 Johor Bahru, Johor, Tel: 07-3330823, 07-3333378, Fax: 07-3323942,   Email: selatan@ipmuda.com.my, Batu Pahat: 42-1, Jalan Zabedah, 83000 Batu Pahat, Johor, Tel: 07-4313425, 07-4317670, Fax: 07-4316226, Email: batupahat@ipmuda.com.my,  Melaka: No 1 and 3, Jalan IMJ 3, Taman Industri Malim Jaya, 75250 Melaka, Tel: 06-3352282,, 06-3355866, Fax: 06-3358811, Email: malacca@ipmuda.com.my, Seremban: 44, Jalan SJ 8/1B, Taman Seremban Jaya, 70450 Seremban, Tel: 06-6780300, 06-6786284, Fax: 06-6780301, Email: seremban@ipmuda.com.my, Klung: No 86, Jalan 1, Taman Sri Kluang, 86000 Klung, Johor, Tel: 07-7735670, 07-7731670, Fax: 07-773970, Muar: Lot 5413, Jalan Haji Jaib, 84000 Muar, Johor, Mantin: No 4, 1st Floor, Taman Bunga Raya, 71700 Mantin,Negeri Sembilan, Tel: 06-75877142, 06-7587981, Fax: 06-7586994, Email: mantin@ipmuda.com.my, Segamat: No 7, Tingkat 1, Jalan Nagasari 17, Bandar Segamat Baru, 85000 Segamat, Johor, Tel: 07-9436820, Fax:07-9436806, Site: www.ipmuda.com.my, 
  3. Lembaga Pembangunan Industri Pembinaan Malaysia (CIDB), HQ: Ibu Pejabat CIDB, Tingkat 10, Menara Dato' Onn, Pusat Dagang Dunia Putra, No 45, Jalan Tun Ismail, 50480 Kuala Lumpur, Tel: 03-40477000, Fax: 03-40477070, KL Branch: Tingkat 1, Blok E, Lot 8, Jalan Chan Sow Lin, 55200 Kuala Lumpur, Tel: 03-92816070, Fax: 03-92816077, Email: johorbaharu@ipmuda.om.my, Site: www.cidb.gov.my, CIDB Careline: 1300882432
  4. Ontracgo Sdn Bhd (1128494-X), Address: J-1-3, Jalan 9, Connaught Avenue Business Park, Taman Bukit Cheras, 56000 Kuala Lumpur, Tel: 03-91082422, Fax: 03-91082423, Email: office@ontracgo.com
  5. Ulik Construction Sdn Bhd (897656-A), Address: No 29, Jalan USJ 21/10 UEP, 47630 Subang Jaya. Tel: Danny Tan 012-3660827, Kenny 03-80236943, Fax: 03-80816943, Email: ulikconstructionsb@gmail.com, Site: www.ulikconstruction.com.my, Vacancy for Clerk and Indoor Sales.
Consultant
  1. Multi Task Business Consultants Sdn Bhd (357808-M), Address: 38D-2A, Jalan Radin Anum, Bandar baru Seri Petaling, 57000 Kuala Lumpur, Tel: 03-90591355, Fax: 03-90561355
Copier/Printing
  1. Blue Solutions Sdn Bhd (879060-D), Address: 13A, Block J, Taipan 2, Jalan PJU 1A/1, Ara Damansara, 47301 Petaling Jaya, Tel: 03-78315812, 03-78426812, Email: enquiry@bluesolutions.com.my, Site: www.bluesolutions.com.my, www.bluetoner.com.my, Facebook: bluesolutions
  2. I Tone Technology (002165195-U), Address: No 42, Lorong Badang 9, Taman Castlefield, Sri Petaling, 57000 Kuala Lumpur, Tel: Peter 018-2529264, 016-3018741, Yip 018-2023228, 010-2487019
  3. PS Digital Print (002105540-M), Address: 38, Jalan Kaskas 2, Taman Cheras, 56100 Kuala Lumpur, Tel: 03-91339039, Email: psprint23@yahoo.com
Display Equipment
  1. E-Rack Solution Sdn Bhd (874809-U), Address: No 9-G, Jalan Cahaya Suria 1, Taman Cahaya Suria, Sg Chua, 43000 Kajang, Selangor. Tel: 03-87333802, 012-2681949, Fax: 03-87332802, Email: info@e-rack.com.my, Site: www.e-rack.com.my, Vacancy for Lorry Driver and General workers available.

Education
  1. Genesis Education Centre Sdn Bhd (1097567-K), Address: (lot 206), 2, Lorong Cinta Alam E, Country Height Kajang, Selangor, H/P: 012-2977355 (Mr Huang), 012-307147, 019-2166477, 03-87400000, Email: info@homeschool.my, Site: www.homeschool.my
  2. Gream Studio, Address: 104A, Jalan Cerdas, Taman Connaught, Cheras, 56000 Kuala Lumpur, Tel: 016-2603218, 03-91082309, Email: greqmstudio2u@gmail.com, Facebook: greamstudio
  3. Home Tuition, Tel: Loh 012-6880544, 012-2886195, Site: www.tuitionplanet.com, Vacancy for Tutors (Part/Full Time) available
  4. Home Tuition, Tel: Ms Ng 010-2782623, 03-42801788
  5. My Home Tuition, Address: No 39-A, First Floor, Jalan Bunga Tanjung 18, Taman Seraya, 56100 Cheras, Kuala Lumpur, Tel: 010-8979877, 03-42878233, Vacancy available for Account Asst / Exec, Marketing Asst / Exec, Primary and Secondary Tutor, Academic Operation, Manager, Driver and IT support Cum sales and marketing or renting place for your own classes.
  6. Nirwana Education Group, Address: Tingkat 10 (unit Biasiswa), Plaza First Nationwide, 161, Jalan Tun H.S.Lee, 50000 Kuala Lumpur, Tel: 03-20265700, Fax: 03-20265702, Site: www.neg.edu.my
Electrical Services
  1. Friend Specialist One Stop Air Cond Centre, Tel: 017-3323093, Email: friend.acsc@gmail.com, Site: www.friend-ac.com
  2. Pusat Perkhidmatan Electrik (002198364-P), Tel: 016-2802046, Site: www.kawanu.com
  3. Success Air Cond Services (001351950-W), Tel: 03-42950363, 016-2958988, Ricky Lo 019-3308982
Furniture
  1. Green Delta Furniture, Address: No 17G, Jalan Perusahaan 1, Seri Kembangan, 43300 Selangor, H/P: 016-3535993, 014-9131621, 03-89382336, Site: www.greendeltafurniture.com
  2. Luzano FurnitureSdn Bhd, HQ: A-G-6, Block A, Pelangi Square, Persiaran Surian, Pelangi Damansara PJU 6, 47800 Petaling Jaya, Tel: 018-9571696, 03-90822393, Cheras: 42, Jalan Suarasa 8/4, Bandar Tun Hussien Onn, 43200 Cheras (New shop lots next to AEON BIG Cheras, Balakong, Same row with Citibank)
  3. Vinova, Address: No 9-11, Jalan Jenaris 2A, Taman Perindustrian Sri Jenaris, 43000 Kajang, Selangor, Tel: 016-2421043, 013-3137888, 012-2997578, 03-87376388, Fax: 03-87344388, Email: ennosofa@gmail.com, vinovafurniture@gmail.com
Goldsmith
  1. Kedai Emas Zinnirah (002358680-P), Address: Lot G19, AEON BIG, Bandar Tun Hussien Onn, 43200 Cheras, Kajang, Selangor, Tel: 017-6135272, 019-7908806, Facebook: Kedai Emas Zinnirah
Hair Care
  1. Nexhs Herbal, Own Free Branch at 012-3878721, Tel: Kajang 03-87334055, Ampang 03-42910564, Email: nexhsherbal08@gmail.com, Site: www.neshsherbal.com, Facebook: nexhsherbal
Hardware
  1. Gim Lian Khim Hardware Sdn Bhd (62998-H), Address: No 13, Jalan Air Leleh, 75050 Melaka, Tel:  06-2822258, 06-2829339, 06-2819339, 06-2869339, Fax: 06-2840873, 06-2921100
  2. Kent Soon Hardware Merchant (JM0149444-A), Address: 78 & 80, Jalan Temenggong, 75000 Melaka, Tel: 06-2847737, Fax: 06-2827736
  3. L.O.H Sdn Bhd (109134-D), Address: 98, Jalan Temenggong, 75000 Melaka, Tel: 06-2825417, 06-2835417, Fax: 06-2825417
Insurance Agent
  1. Allianz Life Insurance Malaysia Berhad (104248-X), Address: UG-01, Emerald Plaza North, Jalan PJU 8/3A, Damansara Perdana, 47820 Petaling Jaya, Selangor, Tel: Jeff Tan 012-2881088, 019-2681888, 03-77135633, Fax: 03-77135233, Email: jtcl86@hotmail.com, Site: www.allianz.com.my
  2. Multi-Purpose Insurans Bhd (14730-X), Address: No 308A, 1st and 2nd Floor, Jalan Melaka Raya 1, Taman Melaka Raya, 75000 Melaka, Tel: Tan 018-3200000, 06-2883818, Fax: 06-2832818, Email: kbtan@mpib.com.my, Site: www.mpib.com.my
  3. Tokio Marine Insurans (Malaysia) Berhad (149520-U), Address: 29th Floor, Menara Dion, 27, Jalan Sultan Ismail, 50250 Kuala Lumpur, Tel: 03-20269808, 03-20268266, Elycia Tan 03-27838246, 016-3118855, Fax: 03-2070701, 20268266, Email: tan.peak.hui@tokiomarine.com.my, Site: www.tokiomarine.com.my
Lighting
  1. ESL, Tel: 012-7713208, Address: Seri Petaling No 50-2 (1st Floor), Jalan Radin Anum 1, Bandar Baru Seri Petaling, 57000 Kuala Lumpur. Tel/Fax: 03-90578732, Klang (Facing Jaya Jusco) No 68-1A & 1B (1st Floor), Lorong Batu Nilam 21A, Bandar Bukit Tinggi 2, 41200 Klang, Selangor, Tel/Fax: 03-3325732 
Loading and unloading
  1. Restu Selasih Sdn Bhd (302312-T), Pajam: Lot 4307, Mukim Setul, 71700 Pajam, Negeri Sembilan, Tel: 016-2253080, Jeff Teh 012-2223080, Fax: 06-7571478, Email: jeff.teh.rs@gmail.com, KL: No 33, Jalan Impian Indah 4, Taman Impian Indah, Bukit Jalil, 57000 Kuala Lumpur, Tel: 03-80620613,  019-2223080, Fax: 03-80620913, 
  2. Sewa Lori Pandu Sendiri, Tel: 016-2002445
Make Up and Nail Art
  1. Creative Makeup Nail Studio, Address: Block I, 15-1-2, Cheras Business Centre, 56100 Kuala Lumpur, Tel: 017-3701777, 016-2186896
Massage
  1. Royal Thai, Address: 3A-G, Jalan Mahkota Residence 2, Bandar Mahkota Cheras, 43200 Selangor, Tel: 03-90111989, Melaka: 06-2880318, Ipoh: 05-5496198, Sri Damansara: 03-62613352, USJ Subang Jaya: 03-80234205, Wangsa Maju: 03-41429023, Hartamas: 03-62017099, Site: www.royalthaitherapy.com, Vacancy for Receptionist and Cleaner available.
Motorcycle
  1. Kedai Motorsikal Tenaga Sdn Bhd (825553-M), HQ: No 28 and 30, Jalan Sembilang, Taman Tenaga, Cheras, 56100 Kuala Lumpur, Tel: 03-91712161, Fax: 03-91712151, Branch: No 33, Jalan Permaisuri 8, Bandar Sri Permaisuri, 56000 Kuala Lumpur, Tel: 03-91727151, Fax: 03-91722151, Branch: No 2, Jalan Hentian 2, Pusat Hentian Kajang, Jalan Reko, 43000 Kajang, Tel: 03-87372161, Fax: 03-87404680
Old Folks Home
  1. Pusat Jagaan Orang Tua Damai, Branch:118, Lorong Ikan Jelawat 10, Kampung Tasek Ampang, 68000 Ampang, Branch: No 56, Jalan Arasakfasari 2, Taman Tayton, 56000 Kuala Lumpur, Tel: 016-2568818
Online Shopping
  1. Daigou Taobao Shopper (NS0135256-W), Address: Lot 903, Jalan Merbok 2/2, Taman Bunga Blossom, 70100 Seremban, Negeri Sembilan, Tel: 016-6371618, Facebook: Miya Taobao1984, Site: www.miyadaigou.com
Pest Control
  1. Skill Termite Sdn Bhd (1128356-D), Skill Termite Exterminator Sdn Bhd (923055-V), Address: 1-51, Jalan SP2, Perdana Square, Taman Segar Perdana, 43200 Cheras, Kuala Lumpur. Tel: 03-90764929, Paul Ching 016-3366362, Kepong: 03-61566469, Mr Oui 016-2023077, Seremban: 06-7632919, Email: ns@skilltermite.com, Melaka: 06-3175939, Email: mk@skilltermite.com, Johor: 07-5116901, Email: jb@skilltermite.com, Ipoh: 05-5480929, Email: kl@skilltermite.com, Site: www.skilltermite.com
Property
  1. Berjasa Century Construction Management (M) Sdn Bhd (548142-A), (A)Project: Senawang Factory Outlet Business Park-Single Storey Factory Outlet Shop, Coordination: N2.687355 E101.988547,  Price: From RM 528,940 subjected to 6% GST, Size: 26' x 80', 26' x 90' and 30' x 100',  H/P: 016-3377196, 016-3377162, 016-3377158, Pejabat Jualan: No 27-H, Jalan Besar, 71700 Mantin, Negeri Sembilan, Vacancy: Indoor Sales Please call: 012-6080852, (B)Project: Taman Bukit Jelutong-Double Storey Bungalow, Coordination: N2.49222 E 101.54236, Price from RM 871,200 for Bumi Lot only, Size: 60' x 100', H/P: 016-3377158, 016-3377162, 016-3377196, 06-7586698
  2. Cheras Home Development Sdn Bhd, Project: Symphony Tower @ Cheras South (Balakong), Price from RM 327,080, Coordination: N3.01356 E101.45087, Tel: 010-6058881, 016-6982886, 012-2047288, Site: www.symphonytower.com.my
  3. Faithview Realty Sdn Bhd (901439-K), (A)Project: Citrine Villa-3 Storey Bungalow (50' x 90'), (B)Project: Kayangan Villas, (C)Project: The Wave Residence-26 Storey Seaview Service Apartment, (D)Project: MITC Industrial Park- 1 1/2 Storey Semi-D Factory (40' x 95'), (E)Project: Melaka Boulevard-4 Storey Shop Office (24' x 70' with individual lift), HQ: Menara Faithview, No 21, Jalan KL 3/15, Taman Kota Laksamana, Sek. 3, 75200 Melaka, Tel: 06-2860888, Ms Peng 016-6618087, Fax: 06-2860666, Site: www.faithview-dev.com
  4. Homecity Realty Sdn Bhd (946971-P), Project: Greens Ville @ Semenyih Mewah Fasa 5-2 & 3 Storey Semi-D (40' x 80'), Address: No 9, Jalan KP1/1, Kajang Prima, 43000 Kajang, Selangor, Tel: 03-87369098, 012-3643098, 012-3720013, Site: www.homecity.asia
  5. M9 Development Group Sdn Bhd (1071301-U), Project: Bandar Baru Mantin, Price from RM 698,00.00 GST borne by Developer, Tel: 06-7583818, Sabrina 012-9737063, Ms Yap 012-9737036
  6. Multiplex Development Sdn Bhd (548150-X), Project: Taman Sri Gading-Double Storey Super Linked House, Coordination: N2.49364 E 101.53524, Price from RM 385,200 for Bumi Lot only, Size: 22' x 80', Pejabat jualan: No 27-H, Jalan Besar, 71700 Mantin, Negeri Sembilan
  7. Tophome Builder Development Sdn Bhd, Project: Ascotte Boulevard @ Semenyih, Price from RM 286,000, Coordination: N2.55263 E101.51369, Address: Lot 28757, Jalan Bandar Rinching 5/6, Bandar Rinching, Sek. 5, 43500 Semenyih, Kajang, Selangor, Tel: 011-28002233, 012-6311631, 012-2748399, Site: www.ascotteboulevard.com.my
Roller Shutters
  1. Lipoh Roller Shutters Sdn Bhd, Tel: 016-2075381, 019-6216768, Fax: 06-6778988, Email: lipoh-jeffery@hotmail.com, Site: www.lipohsutters.com.my
Renovation
  1. Seaway Renovation (002396915-H), Address: 20, Jalan Bunga Tanjung 18A, Taman Saraya, 56100 Kuala Lumpur, Tel: Drake Pong 012-2213113, 011-3188216, Email: drake.pong@gmail.com
  2. Sheng Fatt Roofing Plumbing Renovation, Tel: 016-9785638, 010-8985411
Roof Ventilator
  1. Wesflo Marketing (SA0125616-P), H/P: 012-2899800, 013-3996136, Fax: 03-56377077
Scrap Metal
  1. Lim Ah Kow, Address: No 168, Jalan Sg Off 3 1/2 Miles, Jalan Gombak, 53000 Kuala Lumpur, Tel: 010-2049367
  2. Low Chuan Guan (001190204-M), Address: 78, Jalan Rungkup, Taman Kok Lian, Batu 5, Jalan Ipoh, 51200 Kuala Lumpur, Tel: 03-62531650, 016-3621088, 012-3910461
Signboard and Chrome
  1. Admax Studio, Address: 27, Jalan SC 5/C, Pusat Perindustrian Sg Chua, Kajang, Tel: Samm 016-6600989, Kent 016-3350311, Fax: 03-82115366, Email: admaxstudio1@gmail.com, Facebook: admaxstudio1
Software
  1. Autocount software, Tel: 012-2200380, 012-2200370
  2. HR 2000 Sdn Bhd, Address: 9A, Jalan USJ 10/1C, 47620 Subang Jaya, Selangor, Tel: 03-56329094, Fax: 03-56319736, Email: sales@hr2000.com.my, Site: www.hr2000.com.my
  3. Mobipay Solution Sdn Bhd (801175-X), Address: No 6-1, Jalan PJS 8/12A, Dataran Mentari, 46150 Petaling Jaya, Tel: 03-56117322, 019-2002730, 1700815022, Fax: 03-56213700, Email: kl.admin@mobipay.com.my, Sales and support available at Klang: Aidi 013-3553789, Justin Soo 012-3221759, Batu Caves: Rosman 012-2509173, Rashdan 012-2250142, Sunway: Mazlin 012-7569943, Kajang: Naza 018-2261006, KL: Lutfi 012-2208344, Serdang: Sham 011-129098953, Chow Kit: Jack 018-3213881, Puchong: Zulkefli 016-2606446, Brandon Kiew 017-2842936, Subang: Brandon Ho 012-2367815, Cheras: Joseph Ling 017-6962668, Francessca 016-2460866, Yenny 012-2367794, Ampang: Henry 012-3176828, Kuchai Lama: Michelle 016-2638071, Shah Alam: Hong Li 019-6611577
  4. Softex System Solution (001381024-M), Address: 9-1A, Jalan BP1, Taman Bukit Pandan, 56100 Kuala Lumpur, Tel: 016-3366335, Vinct Khor 012-2262737, Fax: 03-92266608, Email: vincntkhor@gmail.com
SPA
  1. The Garden Wellness, Cheras Branch: 1-1, Jalan C108/2, Dataran C180, 43200 Batu 11, Cheras, Tel: 03-90741707, Sunway Branch: 7, Jalan PJS 8/10, Dataran Sunway Mentari, 40150 Petaling Jaya, Tel: 03-56222084
T-Shirt printing
  1. K&K Textile (MA0147682-T), Tel: Loh 012-6381869, 012-3881869, Email: kktextile248@gmail.com
Travel
  1. Rehat Travel Sdn Bhd (1121009-T), Come Travel Sdn Bhd (958828-P), Puchong: 28-2, Jalan Puteri 2/4, Bandar Puteri Puchong, 47100 Puchong, Selangor, Tel: 03-80637831, 018-6685799, Cheras: No 20-1, Jalan Temenggung 3/9, Bandar Mahkota Cheras, 43200 Selangor, Tel: 03-90193536, 012-6963077
Vacancy
  1. Advertisement Sales Executive, based in Seremban, Melaka, Petaling Jaya, Puchong, Cheras and Kajang, RM 3,000, Tel: Ms Kum Lai 06-6016110
Water Filter
  1. Life Water Care Enterprise (001467457-U), Address: 33A, Jalan 2, Taman Len Seng, 56000 Kuala Lmpur, Tel: 03-91004067, Jacky 012-2680362, Alex 012-5757354, Fax: 03-91004067, Email: lwcwaterfilter@gmail.com, Site: www.malaysiawaterfilter.com.my, www.malaysiawaterdispenser.com.my

If you wish to add in your business info in my blog please WhatsApp details to 011-28241483, Thanks.

    Friday, April 17, 2015

    SQL Financial Accounting Software

    For quotation or queries can to WhatsApp to 01128241483

    SQL Financial Accounting Software is so simple to be use and searchable by Voucher No or Date or Description or Cheque No or Amount. The best things are you no need to headache on the GST-03 calculations as it will generate for you just a few simple clicks.

    Here I wish to share some solutions on the SQL transactions.

    To set BL tax code in suppliers for
    • service and maintenance on Motor Vehicle 
    • more details at GST-Blocked Input Tax (BL)
    as the expenses are block input tax that that cannot be claim under the GST-03 submission.

    Go to Supplier---Maintain Supplier---New---Tax---under the GST No:---BL-Purchases with GST incurred but not claimable.

    By setting this BL tax code can minimised the wrong doing by ourself or junior accounts staff that accidentally put it under TX and claim under GST-03 when it due.

    Official Receipts beside receipts from customers

    Go to Cash Book Entry---New beside got an arrow press it and you will see Payment Voucher and Official Receipt.

    Gift / Deemed Supply entries

    Go to GST---Gift / Deemed Supply---New

    As you need to create a new code (if new customer) in the Maintain Customer for the person you wish to give out the Gift / Deemed Supply because as per Gift Rules, gift or goods and services valued more than RM 500/year are subjected to GST-payable, so by input the Supplier code the system will monitor for you on the Gift Rule.

    Cancelled Payment Voucher (PV) / Official Receipt (OR) due to cheque returns

    Go back to which PV / OR entry you which to cancel---Edit---and tick at right corner got the cancelled box---and save the entry, so by doing this you no worry on last time entries what to DR or CR.
    To double confirm, you can see the entry is in RED colour means being CANCELLED
    Whereas normal entry is in BLACK colour.

    Inter Company Transactions ( Group Registration)

    For internal transactions (sales / purchases) that got Group Registration can put the tax code to GP for purchases and GS for sales between the related parties that register under Group Registration that is 0% GST

    Thanks for sharing.

    Monday, April 13, 2015

    CIDB-Online Registration

    CIDB online registration at below:
    http://smb.cidb.gov.my/

    Check your staff green card here:
    http://smb.cidb.gov.my/personnel/application

    Important documents for submission:
    • Payment slip of RM 50.00
    • Authorised Letter (if not submitted by director-sample from CIDB as below)
    • Current date SSM e-info to prove your company status (if need my services can WhatsApp to 01128241483 with charges)
    • All directors I/C and Green Card 
    • Workers I/C and Green Card (if under technical staff) 
    • Degree and Diploma Certificate
    • EPF Contribution (Borang A) to prove the workers with the company
    • Letter Acceptance
    Requirements for Grade Status
    1. G7 with no tender limit, paid up capital RM 750,000.00, 1 person from Group A and 1 person from Group B (with min 5 years of experience each) or  2 person from Group A ( 1 person with min 5 years experience)
    2. G6 with tender limit less than RM 10 mil, paid up capital RM 500,000.00, 1 person from Group A and 1 person from Group B (with min 3 years of experience either one) 
    3. G5 with tender limit less than RM 5 mil, paid up capital RM 250,000.00, 1 person from Group B (with min 5 years of experience) or 1 person from Group A
    4. G4 with tender limit less than RM 3 mil, paid up capital RM 150,000.00, 1 person from Group B 
    5. G3 with tender limit less than RM 1 mil, paid up capital RM 50,000.00, Certificate course / Technical / Accounting experience
    6. G2 with tender limit less than RM 0.5 mil, paid up capital RM 25,000.00, Certificate course / Technical / Accounting experience
    7. G1 with tender limit less than RM 0.25 mil, paid up capital RM 5,000.00, Certificate course / Technical / Accounting experience
    Group A is Degree Holders in Contruction
    Group B is Diploma Holders in Construction

    Example Authoried Letter from CIDB

    Company Letter Head

    Kepada: Lembaga Pembangunan Industri Pembinaan Malaysia

    Re: Perakuan Perwakilan

    Adalah saya .......................................... sebagai Pegawai Pengurusan Utam (PPU) / Wakil Pegawai Pengurusan Utama (WPPU) bagi Syarikat ......................................... no Perakuan Pendaftaran Kontraktor / No SSM ............................. mengaku bahawa saya telah mewakilkan urusan berikut:
    • Mengemukakan permohonan baru / pembaharuan / perubahan butir-butir maklumat / Kebenaran Khas / Perakuan Pendaftaran Kontraktor / Sijil Perolehan Kerja Kerajaan
    • Mengambil Perakuan Pendaftaran Kontraktor / Sijil Perolehan Kerja Kerajaan
    • Lain-lain (nyatakan)..........................................................................
    kepada: ................................................................
    No kad pengenalan: ..................................................

    Saya juga mengaku bahawa perkara perakuan ini dibuat atas kesedaran dan kerelaan saya dan saya persetuju untuk bertanggunjawab sepenuhnya atas pengakuan dan perwakilan ini. Saya juga bersetuju akan melindungi CIDB dari sebarang tindakan yang berpunca dari kesilapan atau tindakan saya.

    PPU/WPPU                                                                      Wakil Syarikat


    Tandatangan:.........................................                             Tandatangan:....................................
    Nama: ..................................................                             Nama: ............................................
    No K/P: ..............................................                              No K/P:.........................................
    Tarikh: ................................................                               Tarikh: ..........................................
    No Tel: ...............................................                               

    Cop Syarikat:
                         
    Note: Sila sertakan salinan Kad Pengenalan bagi kedua-dua penandatangan.

    Sunday, April 12, 2015

    GST-Construction Industry

    GST treatment in Construction Industry

    Contractors
    • All types of construction services is subjected to GST, regardless of whether the services are for exempt properties such as residential or non-residential properties or for agricultural properties
    • Example of construction services as site preparation, foundation work, scaffolding, brick laying, roofing, renovation and repair, carpentry, electrical works, paintings, plumbing, heating,etc
    • Input Tax claimable because all input in the construction sector can be attributable to making taxable supply
    • Value of contract includes the value of all works and materials permanently incorporated in or affixed on the site of the building or construction project
    Example:
    • KL Holding (Property Developer)-GST registrant, develop a piece of land into commercial project
    • PJ Sdn Bhd (Main Con)-GST registrant, engaged as Main Contractor, engaged Serdang and Dengkil as sub-contractor, bill KL Holding progressively, charge GST to KL Holding
    • Serdang Sdn Bhd (Sub Con)-GST registrant, bill PJ progressively, engaged as Sub Contractor for foundation work, charge GST to PJ
    • Dengkil Sdn Bhd (Sub Con)-GST registrant, engaged as Sub Contractor for site preparation, bill PJ progressively, charge GST to PJ
    Time of Supply
    When Certificate of work done NOT required GST must be accounted on the earlier of the following:
    • date of tax invoice or
    • date of payment (wholly in money) received
    When Certificate of work done required GST must accounted on the earlier of the following:
    • when payment is received
    • when tax invoice is issued
    • when certificate of work done is issued (provided that no tax invoice issued within 21 days after certificate is issued)
    Otherwise, the time of supply is date of tax invoice issued.

    Example:
    • Progress payment subject to GST
    • Retention payment subject to GST (when released)
    • LAD NOT subject to GST
    • Rectification defect NOT subject to GST (compensation)
    • Tender deposit - payment in future subject to GST
    • Tender deposit - as security NOT subject to GST
    • Commission subject to GST 
    Property Developer

    • Land is supply of goods or services (Schedule 1, Clause 20)
    • Supply of goods involves transfer of (Schedule 1, Clause 2(1a-e))
    1. the whole right of ownership in land
    2. land under agreement for the sale of such land
    3. land under an agreement which expressly stipulates that the ownership of such land will pass at some time in the future
    4. any interest under Deed of Assignment or any strata title
    • Supply of services (Schedule 1, Clause 2(2))
    1. lease, tenancy, easement
    2. license to occupy land
    3. transfer of undivided share in land
    • Where there is a default in payment under security relating to land, the transfer of such land shall be treated as a supply of goods (Schedule 1, Clause 2(3))
    • Supply of land for agricultural, residential and general purpose - EXEMPT SUPPLY
    • General purpose means burial, playground and religious purpose.
    Exempt Supply-Property Developer
    Sale and lease on:
    • Land and building for residential purpose
    1. vacant land zone or approved for "Residential" and used or to be used for residential purpose (land title)
    2. any land or part thereof with any building, flat or tenement thereon, being a building, flat or tenement which is used or to be used principally for residential purpose (strata title)
    • Land for agricultural purpose
    • Land for general use such as for burial purpose,etc
    Land and building for commercial and industrial purposes are Standard Rated (SR)
    Examples of building for commercial and industrial purpose are:
    • shop lots, office, retail, SoHo, SoVo, SoFo, factories, motel, inn, hostel, hotel,etc
    The classification of land and building is based on USAGE
    The actual use of the property, design features and the essential characteristic and attributes of the property.
    In the case of newly completed property which has not been used, the sale of the property will be based on the design features and the essential characteristic and attributes of the property.
    Vacant / bare land to be treated based on usage according to the title
    Land-goods or service
    Change in use eg. residential house converted to commercial premise-subject to the following:-
    • The premise registered with the relevant authorities
    • The owner apply for change of use
    • Evidenced by the sales and purchase agreement
    Time of Supply-Property Developer
    • at the time of tax invoice is issued
    • at the time of payment received
    • whichever is the earlier
    Sale of uncompleted non-residential property under progress payment by developers
    • account for GST at the various stages of the progress / scheduled payment based on the earlier
    1. a tax invoice has been issued or
    2. payment is received
    When should GST be accounted on the sale of a completed non residential property
    • Stage 1-At the stage of signing S&P-GST should be accounted at the earlier of the following:-
    1. when a tax invoice is issued or
    2. when payment is received
    • Stage 2-At the stage of transfer-GST should be accounted at the following:-
    1. when tax invoice is issued or
    2. when the balance of payment is received or
    3. when the property is made available to the purchaser (when the transfer is effected-Borang 14A Pindahmilik Tanah Bahagian atau Pajakan)
    The transfer or surrender of land under title to the Government or Local Authorities or any other person
    • for no consideration or for a nominal value
    • for the purpose of providing public amenities in compliance with the requirements imposed by the Government or the Local Authorities
    • Developer need NOT account for GST for such supplies but can claim input 
    Promotional Packages offer by Developer to Purchaser

    1. Principal goods supplied for residential property with basic fittings as stated in Schedule G or H of Housing Development Act 1966 is EXEMPT. (Developer cannot claim input tax on such supplies)
    2. Extra furnished by developer such as built in furniture, curtain, air-conditioner, refrigerator,etc is subject to GST at standard rated (SR). (Developer need to account tax on goods)
    3. Car park attached to residential property (eg. apartments and condo), own by parcel owner and stated in SPA.
    4. Additional car park-EXEMPT SUPPLY
    5. Infrastructure like road, water / oxidation pond, etc will be handed over to local authority are subjected to GST but will be given relief from charging GST
    6. Input Tax is recoverable






    Thursday, April 9, 2015

    GST-Malaysia

    Goods and Services Tax (GST) is to replace Sales Tax and Service Tax (SST)

    GST is charged on goods and services that are

    • supply in Malaysia
    • made by a taxable person (must registered with Custom)
    • in the course or furtherance of business
    • imported into Malaysia


    Some briefing on SST
    • Sales Tax implemented in 1972 for selected goods imported or manufactured locally with threshold of RM 100,000 with rate 5%, 10% and specific. Sales Tax is collected at the manufacturer level.
    • Service Tax implemented in 1975 for prescribed services with threshold of RM 0-3 million with rate 6% and specific. Service Tax is collected by the service provider.
    Goods subjected to 5% Sales Tax were:
    1. Boh 3 in 1
    2. Nescafe 3 in 1
    3. Ramly Burger
    4. Ajino-Moto
    5. Corn Fakes, etc
    Goods subjected to 10% Sales Tax were:
    1. Television
    2. Plates
    3. Clothes
    4. Shoes
    5. Furnitures, etc
    Services subjected to 6% Service Tax were:
    1. Fast Food Restaurant-A & W, McDonald, KFC,etc
    2.  Hotel
    3. Security Services
    4. Professional Services
    5. Insurance, etc
    Weakness on SST
    • Tax on Tax (cascading, double taxation, compounding effect)
    • Transfer Pricing
    • Tax embedded in goods exported
    Benefits on GST
    • More efficiency & effectiveness
    • Self policing
    • Less bureaucracy
    • Enhance tax compliance
    Government Revenue from SST (10%)
    • Manufacturer cost RM 100 + 10% (SST) is RM 10 n sell to Wholesaler
    • Wholesaler cost RM 110 + 20% profit margin is RM 22 n sell to Retailer
    • Retailer cost RM 132 + 30% profit margin is RM 39.60 n sell to Consumer
    • Consumer paid RM 171.60
    Government collected RM 10 and loss uncollected tax on the profit margin impost by Wholesaler (RM 10 x 20%-RM 2) and Retailer (RM 12 x 30%-RM 3.60)

    Government Revenue from GST (6%)
    • Manufacturer cost RM 100 + 6% (GST) is RM 6 n sell to Wholesaler
    • Wholesaler cost RM 100 + 20% profit margin (RM 20) + 6% GST (RM 7.20) is RM 27.20 n sell to Retailer
    • Retailer cost RM 120 + 30% profit margin (RM 36) + 6% GST (RM 9.36) is RM 45.36 n sell to Consumer
    • Consumer paid RM 165.36
    Government collected RM 6 + RM 1.20 (RM 7.20-RM 6) + RM 2.16 (RM 9.36-RM 7.20) and no uncollected tax on the profit margin impost by Wholesaler (20%) and Retailer (30%)

    Basic principles of GST

    • A cunsumption tax in the form of value added tax for each stage of business transaction up to the retail stage of distribution
    • Also known as Value Added Tax (VAT)
    • GST incurred on inputs is allowed as a credit to the registrant to be offset against output tax
    Input Tax on Raw materials, rents, electricity, furniture, professional services,etc 
    Output Tax on Sales on Goods & Services charged by business
    Therefore business can claimed the Input Tax to be offset on Output Tax 
    Net GST paid to custom when due = Output Tax - Input Tax

    Example:
    Company A purchase RM 5,000.00 with 6% GST = RM 300 (Input Tax)
    Company A sale to B at RM 8,000 with 6% GST = RM 480 (Output Tax)
    GST Payable (net GST) = RM 480 - RM 300
                                         = RM 180

    There are 3 types of supply in GST
    1. Standard rated (SR) - 6% - Input Tax - claimable by Manufacturer, Wholesaler and Retailer but Consumer need to pay 6% GST
    2. Zero rated (ZP) - 0% - Input Tax - claimable by Manufacturer, Wholesaler and Retailer and Consumer no need to pay 6% GST
    3. Exempt (EP) - 0% - Input Tax - claimable by Medical Manufacturer, Wholesaler and Supplier, but Private Hospital cannot claim and charge GST and Consumer no need to pay 6% GST
    GST-Special Schemes

    1. Approved Trader Scheme (ATS)-facility given to major exporters where GST on imports is suspended
    2. Approved Toll Manufacturer Scheme (ATMS)-facility given to local toll manufacturer to disregard tax on value added charges to oversea client
    3. Approved Jewelers Scheme (AJS)-GST suspended on gold and precious metal acquired by jewelery manufacturers 
    4. Flat Rate Scheme (2%)-to allow farmers to collect additional charges at specific rate from the buyers
    5. Margin Scheme-second hand car dealers to account GST on the margin
    6. Warehouse Scheme-GST suspended in public and private warehouse
    7. Tourist Refund Scheme-tourist allowed to claim GST paid on purchases
    8. Designated Are-no GST in Labuan, Langkawi & Tioman
    General meaning of Supply

    Supply goods means to furnish, serve or provide something in the case of goods on the transfer of title or ownership, outright cash or credit sale, hire purchase, etc

    Supply services means the provision of services

    Transaction is a supply if
    • someone does something or agrees to do something in return for a consideration 
    • involves a supplier and a receiver
    • anything done for consideration-sale, barter, exchange, license, rental, lease, right to use, gifts or disposition, linked to the supply, everything received in return for the supply of goods or services (in monetary or non-monetary terms)

    Supplies not subject to GST
    • cash donation or grants where a person does not get benefits
    • compensation or liquidated damages
    • disbursements, dividends, loan repayments or capital injection
    • transfer of business as a going concern
    • contribution to pension, provident or social security fund
    Supplies subject to GST
    • taxable supplied (sales of goods / services)
    • deemed supplied for example
    1. disposal of business assets
    2. private use of business assets
    3. payment not paid to taxable person for purchase made after 6 months
    4. gifts costing more than RM 500
    5. goods sold in satisfaction of a debts
    6. imported services
    7. supply of service with no consideration to connected person
    Consideration

    Consideration (Section 2 GST Act 2014) any payment made or to be made, whether in money or otherwise, or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the person or by any other person: Provided that a deposit, whether refundable or not, given in respect of the supply of goods and services shall not be considered as payment made for the supply unless the supplier applies the deposit as consideration for the supply. 

    Time of Supply

    General time of supply rules for

    1. Supply of goods is the time when goods are removed means sending the goods to the customers or customers collects the goods from the supplier or when the goods are made available ie if the supplier is assembling something on the customer's premises.
    2. Supply of services is the time when the services are performed.
    3. Time of Supply when the payment is received or tax invoice is issued to the extent covered by the invoice or payment, whichever is earlier.
    4. 21 days rule if tax invoice is issued within 21 days after the basic tax point, then the time of supplu is the time of the tax invoice.
    5. Power of the Director General may alter the time at which supplies are made.
    Notes: It is an offence under GST Act 2014 if tax invoice is not issued within 21 days after the supply has taken place.

    Time of supply is the date of tax invoice if it is issued within 21 days after the 'basic time of supply'
                             x-Tax invoice issued within 21 days-x
          1 July        4 July                                           24 July                                     1 Aug
    -----x---------TOS-----------------------Tax Invoice issued---------------------x-----------
                    Goods removed or
                    Services performed
    So Actual Time of Supply on 24.07.14

    What happened if invoice issued or payment received before the 'basic time of supply' ? The time of supply is......
    • at the time of tax invoice issued
    • at the time of payment with regards to supply
    • whichever above is the earlier
            1 June    14 June                 24 June         1 July                   10 July                    1 Aug
    --------x---------x------------------x-----------x-----------------TOS---------------x------
                        Tax invoice            Time of                                 Goods removed or
                            issued                payment                                 Services performed
    So Actual Time of Supply on 14.06.14

                       x-----------within 21 days------------------------x
                   30 May                     3 Jun                                    6 Jun
    ------------x--------------------x-----------------------------x------------
          Goods removed          Payment received                  Tax Invoice issued
          (basic tax point)
    So Actual Time of Supply on 06.06.14 even though payment is received before the date of tax invoice
                         x----more than 21 days--x
                     30 May                           26 Jun                            29 Jun
    --------------x-------------------------x-------------------------x-------------
           Goods removed                     Tax invoice                       Payment received
           (basic tax point)                         issued  
    So Actual Time of Supply on 30.05.14 follow basic tax point

    Consignment Sales

    Consignor--------------->Consignee------------------>Customer
                     not a supply
    Basic Time of Supply when Consignor received the statement of sale from Consignee (date of statement)
    Actual Time of Supply when date of Tax invoice issued by Consignor to Consignee.
    Consignor has to account for GST

    • when it become certain that a supply has taken place (the time when the Consignor receives a statement of sales from the Consignee that the goods had been sold) ,or
    • 12 months after the removal of the goods,
    • whichever above is the earlier  
    If the tax invoice was issued within 21 days of the date of the Consignor receives the statement of sales or after 12 months the goods were sent, then the time of supply is the date of the tax invoice.

    Value of Supply(VOS)

    Value of Supply (consideration in money)
    VOS = Consideration - GST portion
    Example: Company A received payment for printer from Company B RM 2,600.00, GST rate is 6%
    GST = Consideration x Tax Fraction
    GST = RM 2,600 x 6/106
            = RM 147.17
    VOS = RM 2,600 - RM 147.17
             = RM 2,452.83

    Value of Supply (consideration not in money term)
    VOS = Open Market Value (OMV) of the consideration
    OMV refer to the Third Schedule of GST Act 2014
    Example 1: 
    Ali who is a mechanic buys a second hand table from Babu. Ali does not pay in money but agrees to repair Babu's car. If Babu is registered person, he has to account GST for the disposal of second hand table with the value calculated using the open market value of Ali's repair service. OMV service is RM 100.
    GST = OMV x Tax Fraction
    GST = RM 100 x 6/106
            = RM 5.66
    VOS = RM 100 - RM 5.66
             = RM 94.34
    Babu accounts DR Other Creditor-Ali              100.00
                           CR     Disposal-Table                           94.34
                           CR     GST-Payable                                5.66

                           DR Upkeep MV                     100.00
                           CR     Other Creditor-Ali                    100.00

    Example 2:
    Ali buys an old forklift from Cincau. He pays RM 3,000 in cash and agrees to repair Cincau's car as full settlement. If Cincau is a registered person, he has to account for the disposal of the forklift on the value of RM 3,000 cash and the open market value of Ali's repair service. OMV service is RM 2,000.
    GST = OMV x Tax Fraction
    GST = RM 3,000 x 6/106 + RM 2,000 x 6/106
            = RM 169.81 + RM 113.21
            = RM 283.02
    VOS = RM 3,000 + RM 2,000 - RM 283.02
             = RM 4,716.98
    Cincau accounts DR Other Creditor-Ali       5,000.00
                              CR     Disposal-Forklift                    4,716.98
                              CR     GST-Payable                            283.02

                              DR Upkeep MV              2,000.00
                              CR     Other Creditor-Ali                2,000.00

                             DR Cash In Hand              3,000.00
                             CR      Other Creditor-Ali                3,000.00

    Value of imported goods (VOI)
    VOI = Value for customs duty + any customs duty paid + any excise duty paid
    Example: Ahmad imported fabric from Japan for a customers value of RM 4,000. The rate for import duty is 30%. The value on which GST is chargeable is as follow:-
    VOI = RM 4,000 + (RM 4,000 x 30%)
            = RM 4,000 + RM 1,200
            = RM 5,200
    GST = RM 5,200 x 6%
            = RM 312

    Repeal of Sales Tax and Service Tax

    From the Appointed Date (AD) implementation of GST on 01.04.2015 still enforced on matters where tax is due and payable and liability (offences) incurred:

    • Collection
    • Remission
    • Recovery
    • Refund
    • Drawback
    • Penalty
    Final return for sales tax
    • Final return must be submitted not later than 28 days from the date the GST Act comes into force (GST implementation date ie 01.04.2015)
    • All tax liabilities must be accounted in the final return
    Final return for service tax
    • Return can be submitted in accordance with the Service Tax Act (payment basic). The licensee maybe have to submit two returns:
    1. GST Return
    2. Special form for service tax until the expiry of 12 months from the GST implementation date
    Supplies Spanning GST

    Meaning of supply spanning GST is payment or invoice before Appointment Date (AD) and supply take place on and after AD e.g. sales of goods, airline tickets and cinema tickets

    General Rule

    • any supply before AD not subject to GST
    • any supply on or after AD subject to GST
    Exception to the general rule
    • supply of warranty
    • provision of services where service tax has been charged
    • provision of goods where sales tax has been charged
    • non review-able contracts
    Scenario 1:
                   15 Mar                                      1 Apr                                        15 Apr
    ------------x--------------------------------x--------------------------------x-----------
    Invoice issued &                             Deemed: Invoice issued &               Goods supplied/
    Payment received                            Payment received on AD                 Service performed
    Value of supply
    (GST inclusive)

    Scenario 2:
    Licensees under Sales Tax &                                                              Licensees is taxable person
    Service Tax Act                                                                                  under GST Tax Axt
                     15 Mar                                         1 Apr                                          15 Apr
    -------------x----------------------------------x---------------------------------x------
    Invoice issued &                          No tax chargeable on the supply           Goods supplied/
    Payment received                        of goods or services made on or            Service performed
                                                       after AD

    Example 1: Genting Resort if the invoice for renting a hall is issued before GST implementation date, prior to an event which would only take place after AD. The services will not subjected to GST but subject to service tax.

    Example 2: Sunway Lagoon tickets sold before GST implementation but services perform after AD eg. admission tickets to theme park subject to GST. Amount paid to be GST inclusive eg. Ticket price at RM 100 x GST @ 6% to show as RM 106.00 (not separated)

    Example 3: Air Asia flight ticket sold before GST implementation but services rendered after AD subject to GSt. Amount to be GST inclusive eg. Ticket price RM 300 x GST @ 6% to show as RM 318.00 (not separated)

    What is progressive or periodic supply?
    Part of supply before AD and part of supply on and after AD, supply is continuous and uniform eg. electricity and commercial rental, telephone rental

    General Rule
    • Any supply before AD is not subject to GST
    • Any supply on and after AD is subject to GST
    • Work out GST on proportional time basis
    Example: Supply of electricity

               21/03/2015                         AD-01/04/2015                                 20/04/2015
    -----------x-------------------------------x------Subject to GST-------------x--------------

                                                                     x-------------20 days--------------x
                                                                               
    TNB bill 21/03/2015 to 20/04/2015 is RM 300
    Taxable Value = RM 300/30 x 20 days
                          = RM 200
    GST 6%        = RM 12

    Non reviewable contract
    • written contract with no provision to review consideration for the supply until a review opportunity arises and
    • 24 months before the date of GST implementation (01.04.2015)
    • Zero rate supply for 5 years after AD or when a review opportunity arises whichever is the earlier
    1. both supplier and recipient are registered person
    2. supply is a taxable supply and
    3. the recipient of the supply is entitled to claim input tax on that supply
    • After 5 years period, revert to either standard rate or zero rate (01.04.2020)
    Entitle to special refund of Sales tax (100%) if:
    • claimant is registered (mandatory) person 
    • hold goods on AD for making taxable supply
    • goods are subject to Sales Tax
    • hold relevant invoices or import document to show Sales Tax has been paid
    Goods not eligible for Special refund:
    • capital goods eg. building and land
    • goods used partially or incorporated into other goods eg. raw materials, work in progress
    • goods for hire eg. cars, generators
    • goods not for business eg. personal use
    • goods not for sale or exchange eg. containers, pellets, stationery, moulds, manufacturing aids 
    • goods entitled to drawback
    • goods allowed sales tax deduction under Section 31A Sales Tax Act 1972 (credit system)
    Manner to claim special refund:
    • claim within 6 months from AD
    • for special refund less than RM 10,000 require audit certificate signed by a chartered accountant
    • for special refund same or more than RM 10,000 require audit certificate signed by an approved company auditor
    • use special form to claim refund (online only)
    • to be given eight (8) equal installments over a period of two (2) years
    • to account as output tax is special refund is claimed and goods are returned
    Reduce special refund to 20% if
    • purchase goods from non licensed manufacturers
    • goods are subjected to sales tax
    • holds invoices which does not show sales tax has been charged
    • claimant is a registered (mandatory) person
    • hold goods on AD for making taxable goods
    Special refund = Actual price x 20% x sales tax rate

    Example: Purchased RM 15,000 of raw materials but holds RM 10,000 on AD

    Special refund = RM 10,000 x 20% x 10%
                          = RM 200

    Mapping Transactions

    Finance, Administration and Legal:
    • Cash flow impact and cash optimisation
    • Compliance cost and budgeting
    • Review legal contracts and documents
    • Maximise claim for input tax
    • Claim special refund
    • Monitor bad debts
    • Get the correct appropriate registration
    • Apply for special schemes
    • Cancel sales tax and service tax licence
    Marketing and Sales:
    • Effect on prices
    • Tax Invoice
    • Credit term
    • Review costing
    • Pass down the savings
    Purchasing:
    • Supplier selection
    • Document for input tax claim
    IT:
    • Accounting system
    Corporate Strategy:
    • Optimise business model
    • Optimise corporate structure
    Staff
    • Staff training
    • GST Project team
    Explanation to the tax code
    • Tax code : TX for goods and or services purchased from GST registered suppliers. The prevailing GST rate at 6% wef 01.04.2015. As it is a tax on the final consumption, a GST registered trader will be able to claim credits for GST paid on goods or services supplied to them. The recoverable credits are called input tax Example include goods or services purchased for business purpose from GST registered traders.

    • Tax code : IM for goods imported into Malaysia are subjected to duties and or GST. GST is calculated on the value which includes cost, insurance and freight plus the customs duty payable (if any) unless the imported goods are for storage in a licensed warehouse or Free Trade Zone, or imported under Warehouse Scheme, or under the Approval Trade Scheme. If you are a GST registered trade and have paid GST to Malaysia Customs on your import, you can claim input tax deduction in your GST returns submitted to the Director General of Customs.

    • Tax code : IS for goods imported under the Approved Trader Scheme (ATS) and Approval Toll Manufacturer Scheme (ATMS) where GST is suspended when the trader imports the non-duties goods into Malaysia. This two schemes are designed to ease the cash flow of Approved Trader Scheme (ATS) and Approved Toll Manufacturer Scheme (ATMS) who has significant imports.

    • Tax code : BL for GST incurred by a business but GST registered trader is not allowed to claim input tax incurred. The expenses are as following:
    1. The supply to or importation of a passenger car
    2. The hiring of passenger car
    3. Club subscription fee (including transfer fee) charged by the sporting and recreational club
    4. Medical and personal accident insurance premiums by your staff
    5. Medical expenses incurred by your staff. Excluding those covered under the provision of the employee's Social Security Act 1969, Workmen's Compensation Act 1952 or under any collective agreement under the Industrial Relations Act 1967
    6. Benefits provided to the family members or relatives of your staff
    7. Entertainment expenses to a person other than employee and existing customers except entertainment incurred by the person who is in the business of providing entertainment.
    • Tax code : NR for goods and services purchased from non-GST registered supplier / trader. A supplier / trader who is not registered for GST is not allowed to charged and collect GST. Under the GST model, any unauthorized collection of GST is an offence.

    • Tax code : ZP for goods and services purchased from GST registered suppliers where GST is charged at 0%. This is also commonly known as Zero-rated purchases. The list as in the Appendix A1 to Budget 2014 Speech.

    • Tax code : EP for purchases in relation to residential properties or certain financial services where there no GST was charged (i.e. exempt from GST). Consequently, there is no input tax would be incurred on these supplies. Examples as in Appendix A2 Budget 2014 Speech.

    • Tax code : OP for purchases of goods outside the scope of GST. An example is purchase of goods oversea and the goods did not come into Malaysia, the purchase of the business transferred as a going concern. For purchase of goods overseas, there may be instances where tax is imposed by a foreign jurisdiction that is similar to GST (eg. VAT). Nonetheless, the GST registered trader is not allowed to claim input tax for GST / VAT incurred for such purchases. This is because the input tax is paid to a party outside Malaysia.

    • Tax code : TX-E43 applicable to GST registered trader (Group and ATS only) that makes both taxable and exempt supplies (or commonly known as partially exempt supply). TX-E43 should be used for transactions involving the payment of input tax that is directly attributable to the making Incidental Exempt Supplies. Incidental Exempt Supplies include interest income from deposits placed with a financial institution in Malaysia, realized foreign exchange gains or losses, first issue bonds, first issue of shares through an Initial Public Offering and Interest received from loans provided to employees, factoring receivables, money received from unit holders for units received by a unit trust etc.

    • Tax code : TX-N43 applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader). TX-N43 should be used for transactions involving the payment of input tax that is directly attributable to the making Non-Incidental Exempt Supplies. Example for this tax code are your company bought wall paper for your residential apartment rented to others and purchase costs are already included 6% GST, but you are not eligible to claim the amount of input tax as it would be applied directly to make exempt supply (rental of resident apartment).

    • Tax code : TX-RE applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader). This refers to GST incurred that is not directly attributable to making of taxable or exempt supplies (or commonly known as residual input tax). Example includes operation over-head for a development of mixed property (properties comprise of residential & commercial).

    • Tax code : GP for purchase within GST Group Registration, purchase made within a Warehouse Scheme etc.

    • Tax code : AJP for any adjustment made to Input tax such as bad debts relief & other input tax adjustments.

    • Tax code : SR for a GST registered supplier must charge and account GST at 6% for all sales of goods and services made in Malaysia unless the supply qualifyes for zero-rating, exemption or falls outside the scope of the proposed GST model. The GST collected from customer is called output tax. The value of sale and corresponding output tax must be reported in the GST returns.

    • Tax code : ZRL for a GST registered supplier can zero-rate (ie. charging GST at 0%) certain local supply of goods and services if such goods and services are included in the Goods and Services Tax (Zero Rate Supplies) Order 201X. Examples includes sales of fish, cooking oil,etc.
    • Tax code : ZRE for a GST registered supplier can zero-rate (ie. 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 international services. Examples includes sale of air-tickets and international freight charges.

    • Tax code : ES43 applicable to GST registered trader that makes both taxable and exempt supplies ( or commonly known as partially exempt trader). This refers to exempt supplies made under incidental exempt supplies. Incidental Exempt Supplies include interest income from deposits placed with a financial institution in Malaysia, realized foreign exchange gains or losses, first issue of bonds, first issued of shares through an Initial Public Offering and interest received from loans provided to employees also include factoring receivable, money received from unit holders for units received by unit trust,etc.

    • Tax code : DS for 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. Examples include free gifts (more than RM 500) and disposal of business assets without consideration.

    • Tax code : OS for supplies (commonly known as out-of-scope supply) which are outside the scope and GST is therefore not chargeable. In general, they are transfer of business as a going concern, private transactions, third country sales (ie sales of goods from a place outside Malaysia to another place outside Malaysia).

    • Tax code : ES for supplies which are exempt under GST. These supply include residential property, public transportation etc.

    • Tax code : RS for supplies which are supply given relief from GST.

    • Tax code : GS for supplies which are disregarded under GST. These aupplies include supply within GST Group Registration, sales made within Warehouse Scheme etc.

    • Tax code : AJS for any adjustment made to Output Tax. Example such as longer period adjustment, bad debts recovered, outstanding invoices more than 6 months & other output tax adjustments.





    Wednesday, April 8, 2015

    Checking status

    Still owing Perbadanan Tabung Pendidikan Tinggi Nasianal (PTPTN) can check your status here:
    epay.ptptn.gov.my/penyata/index.html

    Check your saving in SSPN-i can check it here:
    www.ptptn.gov.my/web/guest/simpanan/semak-akaun

    Still owing Income Tax (LHDN) can check your status bar from Imigration here:
    sspi2.imi.gov.my

    check your motor vehicle expiring date here:
    www.jpj.gov.my/web/eng/checking-for-expiry-date-motor-vehicle-licence

    check your driving licence expiring date here:
    www.jpj.gov.my/web/eng/checking-for-expiry-date-of-driving-lincense

    check your summons with JPJ here:
    www.jpj.gov.my/web/eng/checking-summons