Sample Guide of the GST Tax Code in Chart of Account (Applicable to Wholly Taxable Supply only) *AP- PURCHASE Purchase Credit note / Goods Return

CODE TX6/NR TX6/NR

*AR- SALES Sales Credit note / Goods Return

SR SR

COST OF SALES Purchases Transportation Charges Labelling&printing Handling Charges Packaging Materials

TX6/NR TX6/NR TX6/NR TX6/NR TX6/NR

FINANCE EXPENSES Bank charges HP interest Loan interest Interest Charges

TX6 EP EP EP

TAX EXPENSE

OP

SELLING EXPENSES Entertainment - GST Claimable (Existing Customers, Employee) Entertainment - GST Not Claimable (Prospect) Travelling Expenses Marketing Expenses Sponsership & Seminar Hotel & Accommodation Petrol & Toll &Parking

TX6 BL TX6/OP TX6 TX6 TX6 TX6/EP

OTHER EXPENSES Discount Allowed Repair & Maintenance Upkeep of air-cond Water & Electricity Upkeep of office equipment upkeep of office Sunday Expenses

CODE SR TX6/NR TX6/NR TX6/NR TX6/NR TX6/NR TX6/NR

ADMINISTRATIVE EXPENSES Accounting Fees Audit Fees Advertisement Professional Fees Assessment & quit Rent Legal Fees Bad debts Written Off Depreciation Director'Remuneration Director Fee Office supplies Telephone charges Consultancy Fees Office Expenses Foreign Worker Levies Postage & Courier Printing & Stationeries Rental Secretarial Fees

TX6/NR TX6/NR TX6/NR TX6/NR OP TX6/NR AJP OP OP OP TX6/NR TX6 TX6/NR TX6/NR TX6 TX6/NR TX6/NR TX6/NR TX6/NR

Upkeep Of Motor Vehicles (Passenger Car) Upkeep Of Motor Vehicles (Van, Trucks etc.)

BL TX6

Employment Expenses Allowance Bonus Commission Incentive Salaries & Wages EPF Medical Fees Ex-Gratia Sosco Staff Welfare Staff Overtime Staff Insurance

OP OP OP OP OP OP BL OP OP TX6/BL OP TX6/BL

Insurance Reference book / magazine Exhibition Costs Penalty Taxation Fees Licence Fees Traning Fees Donation Transport fees

TX/BL TX6/NR TX6/NR OP TX6/NR OP TX6/NR OP TX6/NR

REVENUE & EXPENSES Sales -Local Sales-Export Miscellaneous Income Gain In Foreign Exchange

SR ZRE SR ES43

OTHER INCOME Purchase Discont/ Goods Return Commission Receive Insurance Claims Rental Receivable Management Fees

TX6/NR SR OS SR SR

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