Reference Number: 220-TP/CIR/2015/5
Date: 29 April 2015
To: Persons registered for GST
Subject: Output Tax Statement
Reference is made to the Tax Ruling Number TR-2015/G23 issued on 5 February 2015.
Please be informed that the format of the Output Tax Statement in Annex 2 of the abovementioned tax ruling has been changed as per Annex 1 of this circular.
You are kindly requested to take note of the following when completing the Output Tax Statement:
- You must include in the table, all tax invoices issued to other GST registered persons during the taxable period. DO NOT include invoices issued to persons not registered for GST.
- If, in relation to a particular taxable activity, the total of the “GST” column in the table in Annex 1 is different from the amount in the “Output Tax” column on page 2 of your GST Return, you are required to provide a reconciliation of the two figures.
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