Recommended GST Tax Codes

GST Tax Code for Purchase

   TX-CG    6%           Purchase of capital goods or assets

The most common GST tax codes used for purchase are :

Tax code	Description	Example
TX	Input tax code used for business purchases from GST registered suppliers	Purchase of goods….
IM	Input Tax code used for business purchases from GST registered suppliers	Purchase imported goods
BL	Blocked input tax	Entertainment for potential customer & supplier, Medical & PA insurance for staff, Club subscription fee, Medical expenses, Expenses incurred for passenger car…
NR	Purchase from non-registered supplier	Upkeep of premises paid to non-registered supplier
ZP	Zero-rated purchases from GST registered supplier	Newspaper
EP	Purchases exempt from GST	Bank interest, Bank charges, Toll charges, Medical fee, Fare for public transport...
OP	Purchase of goods out of scope of GST	Expenses incurred in oversea for business purpose, Quit rent and assessment, Penalty, Licence fee, Staff costs....
AJP	Any adjustment made to input tax	Customer fail to pay after 6 months

 GST Tax Code for Supply



The most common GST tax codes used for supply are:

Tax code	Description	Example
SR	Standard rate supplies with GST charged	Local sales, sale of scrap, management fee income, gain or loss on disposal of property, plant and equipment, Sale of air ticket (Domestic), Sale of air ticket (Designated Area)…
ZRL	Zero-rated local supplies with no GST charged	Sale of fish, Sale of fresh vegetable, Sale of fruit…
ZRE	Zero-rated export supplies with no GST charged	Export sales, Sale of Air ticket (International), Sale of outbound tour….
DS	Deemed supplies	Goods withdraw for private used, Disposal of assets for free, Goods given free more than RM500…
OS	Out-of-scope supplies	Non-business supply, Supply of goods made outside Malaysia, Dividend income, Distribution income, Compensation received...
AJS	Any adjustment made to output tax	Pay back input tax previously claim, Fail to pay supplier for more than 6 months…

Sources : Royal Malaysian Customs Department (Guide to enhance your accounting software to be GST compliant as at 11 Sep 2014)

On 15 July 2015, RMCD confirmed the following tax code in a seminar:-

1. Gain on foreign exchange : ES43 (New tax code IES updated on 20 July 2016)
2. Interest income : ES43 (New tax code IES updated on 20 July 2016)
3. Loss on foreign exchange : No tax code (reason: loss on foreign exchange not a supply)
4. Sales to Langkawi : ZRL  (New tax code ZDA updated on 20 July 2016)
5. Staff mileage claim : OP (Not required to assign tax code updated on 20 July 2016) 

6. TNB bill KWTBB : OP (Not required to assign tax code updated on 20 July 2016) 
7.Staff costs (salary, EPF & Socso) : OP (Not required to assign tax code updated on 20 July 2016) 
8. Medical fee (only receipt no tax invoice) : NR (updated on 2 March 2017)

9. Petrol RON 95 & Diesel (new tax code RP updated on 20 July 2016)  

RMCD has uploaded new revised the “GUIDE ON ACCOUNTING SOFTWARE ENHANCEMENT TOWARDS GST COMPLIANCE” as at 5 February 2018 to replace the previous guide.

The following tax codes have been combined as ZP:-

a) EP: Purchase in relation to exempt supply under GST legislation
b) RP: Relief Purchase under GST legislation
c) GP: Purchase transactions which disregarded under GST legislation.

The new guide withdraws the tax code NP and reinstate tax code IM-CG.

From the taxable period January 2018 onwards, item 15 of GST-03 return has been amended from "Total Value of GST Suspended under Item 14" to "Total Value of Other Supplies".

The total value of other supplies includes out of scrap supplies and disregarded supplies.