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ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TAX INVOICE AND RECORDS KEEPING GUIDE ON TAX INVOICE AND RECORDS KEEPING As at 20 JULY 2014 CONTENTS INTRODUCTION ........................................................................................................

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What is tax invoice and records?

Tax invoice and records are documents that provide a detailed record of sales transactions and taxes collected.

Who is required to file tax invoice and records?

Businesses and individuals who are registered for GST or VAT are required to file tax invoice and records.

How to fill out tax invoice and records?

Tax invoice and records can be filled out manually or electronically, including details such as customer information, goods or services sold, prices, taxes collected, and payment details.

What is the purpose of tax invoice and records?

The purpose of tax invoice and records is to provide a clear record of transactions for tax purposes, as well as to help businesses track sales, inventory, and financial performance.

What information must be reported on tax invoice and records?

Tax invoice and records must include details such as the name and address of the customer, date of the transaction, description of goods or services sold, unit prices, total amounts, and taxes collected.

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