1. CODA FINANCIALS
USER GUIDE
PPBProperty Development Sdn Bhd
GUIDE TO GST
APPLICATION AND
APPROACH
CODA FINANCIALS
Yap Bee Yong
February2015

2. Coda Financials – user guide page 1
GST in CODA
Thisguide explainsthe approach adoptedtoGST in ourspecificaccountingenvironment.
Belowisthe listof GST Codeswhichhave beensetupinCODA. The Royal MalaysianCustomsprescribed
codesare setout inshort name description.
List of GST Codes
IAJ Input - adjustment (AJS)
IBD Input - bad debt relief (AJP)
IBL Input - blocked (BL)
IEJ Input - Adj exempt rated (EP)
IEP P/L-Input - incidental exempt (EP)
IER Input exempt rated (EP)
IES Input - incidental exempt (EP)
IFA Input - FA addition (TX)
IFB Input FA blocked (BL)
IMS Input - imported goods std (IM)
INR Input - not registered (NR)
IOS Input - out of scope (OP)
INC Input - not claimable (BL)
IRC Input reverse charge (TX)
ISR Input standard rated (TX)
IZR Input zero rated (ZP)
OAJ Output - adjustment (AJS)
OBD Output - bad debt w/b (AJS)
OER Output Exempt rated (ES)
OES Output - incidental exempt (ES43)
OOS Output - out of scope (OS)
OSR Output standard rated (SR)
DSS Deemed supply Standard rated (DS)

3. Coda Financials – user guide page 2
Besidesthispleasenote there are some standardtermsadoptedinthe CODA financialsenvironmenttocater
for indirecttaxes.
Each postingdocumenthas3 typesof lines. These are
1) Summary – thisline normallycarriesthe value of total invoicedvalue inclusive of GST(normally the AP
or AR line)
2) Analysis –thisline normallycorrespondswiththe purchasedorsolditem(acquisitionorsupply). The
value of the acquisitionorsupplyWITHOUTGST.
3) Tax – this line wouldbe the line thatispostedtothe GST accounts inthe B/S or P/L and carriesthe
pure tax value of the acquisitionorsupply.
There are also3 typesof values. These are
4) Documentvalue – the amountpostedinany document
5) Tax turnover– the value that isreportedvalue forGST purposes –ie it isthe value of the acquisition
or supplyWITHOUT GST
6) Tax value – thiswouldbe the value of GST posted
There are alsoseveral accountsinthe balance sheetputaside forGST. These are
GST PayableSR 3600
GST PayableZR 3601
GST PayableER 3602
GST PayableOOS 3603
GST ReceivableSR 2600
GST ReceivableZR 2601
GST ReceivableER
GST ReceivableOOS/Not reg
2602
2603
For the disalloweditems(meaningthe blockedGST, deemedsupplyGSTandnot claimable GST),the GST cost
will eitherbe re-grossedintothe expenditure,orwrittenoff tothe P/L
4 1,2,3 56

4. Coda Financials – user guide page 3
The accounts codesare hard codedto the GST codesselected. Below isthe table of not recoverable GST.
Goodsline accountin CODA meansthat the GST amountwill follow the originalexpense code. “Fully
recoverable”fordeemedsupplyisforthe Creditof 3600 account.
8221 & 8222 are for those expenditurewhichare notclaimable forincome tax purposesandtherefore would
be additional workforusersif theywere tobe definedas“goodsline account”.
Also,the CODA setup issuch that the creationof the 3 line typesisonlypossibleif one andonlyone line isDr
or Cr to a APor AR account.
General Principles
A simple doubleentryforpurchase of standardrateditemwouldbe
Cr CreditorA RM106
Dr Expense RM100, GST Code ISR
Note that the double entrydoesn’tbalancebyRm6/- whichisthe GST value embeddedinthe purchase costof
RM106/-
To complete the double entryuserwouldneedtoclick“generate tax”(ingreencircle). CODA willthencreate
the last entrywhichisDr GST receivable The lastline iscreatedaccordingtoaccount code set up,the 6 %
computedandpostedtothe GST account.
Code Name (36 characters) Recoverable
IBL Input - blocked (BL) Not recoverable Goods line account
IEP P/L-Input - incidental exempt (EP) Not recoverable Goods line account
IFB Input FA blocked (BL) Not recoverable Goods line account
INC Input - not claimable (BL) Not recoverable 8221.DE011
DSS Deemed supply Standard rated (DS) Fully 3600 8222.DE011
Account Code

5. Coda Financials – user guide page 4
You will note thataccount code 2600 GST receiveablehas2 values – the actual value of RM6/- postedaswell
as the tax turnovervalue. Thiswill enable ourpreparationof the GST03 form lateras we will have the value
of standardratedacquisitions(tax t/o) tovalue of GST receivable.
The summaryand analysislineshave beendefaultedandhiddeninthe online dataentryscreen. However
userswill needselectthisforCODA XLjournal uploads. Howevertax value,tax docvalue &othervalueshave
beendefaultedforyou.
Tax generationwill stillneedtobe done inCODA andcan be accessedafterpostingtointray.
Post Actual No Account Code Description Debit Credit Line Type Tax Code Tax Line Code Inclusive/Exclusive Tax Value Tax Doc Sum Tax Turnover
Post 35 8030.DE008 Medical exp Jan15 600.00 Analysis IBL Exclusive 36.00
Post 35 4000.CK001 636.00 Summary 36.00
Post 36 4000.CB001 530.00 Summary 30.00
Post 36 8101.DE001 500.00 Analysis IBL Exclusive 30.00
Automated

6. Coda Financials – user guide page 5
In certaincases(egZerorated GST payable),the actual value postedagainstthe accountcode (2601) will be
RM0/- howeverthe tax turnoverwill be accumulatedagainstthataccountcode 2601 to enable easy
extraction&reportinglater.
Multiple line acquisitionorsupply
In the eventthatthe invoice forpurchase or sale hasmore than 1 line item, the tax code treatmentand
allocationdoesnotchange. Users needtodefine the tax code byline.
Belowisan extractof CODA XL journal readyforposting. Note thatonlyline 2 isOSR, andno GST is
accumulatedforthe license charge andsecuritydeposit. Alsonote thatthe total entryimbalance isonlydue
to tax online 2.
Thispoststhrough to CODA with2 entriestoGST codesinthe balance sheet,one forGST payable andone for
the out-of-scope.
The same wouldoccurfor othertax codes,andpurchase invoice.
Post Actual No Account Code Description Debit Credit Line Type Tax Code
Post 1 2331.TZ997 Chatime Promo 4,832.60 Summary
Post 1 5205.E150301 Rental 3,560.00 Analysis OSR
Post 1 5205.E150301 Licence 50.00 Analysis OOS
Post 1 3406 Deposit 1,000.00 Analysis OOS

7. Coda Financials – user guide page 6
Reverse charge GST
Reverse charge GST isa special scenariowhere we needtocreate the outputandinputtax at the same time.
For our setup inCODA,thishas beencreatedastax code IRC.
For example apurchase of service formSingapore forRM1000/- value wouldtriggerinputandoutput tax of
Rm60/- each.
The data entrywouldlooklike this
Theoreticallythe documentisalreadybalanced withoutanyGST. Howeverwe needtocreate the reverse
charge entriesandtodo so,we needto define tax code asIRC.

8. Coda Financials – user guide page 7
Lookingat the full entryboththe inputandoutput tax accounts have beendebitedandcreditedrespectively
and the tax turnoverrecognisedcorrectlyasDror Cr.

9. Coda Financials – user guide page 8
BlockedGST
BlockedGST will be redirectedbacktothe originatingcode where the expenditure waschargedbutasa
separate line. Forexample blockedGSTona medical expense wouldbe chargedbackto medical.
Please note thatthisisdifferentfromstandardratedpurchaseswhere the whole amountisclaimable andthe
expense itemisdebited. Inthis case the expenseitemwill reflectthe re-grossedGSTamount.

10. Coda Financials – user guide page 9
FixedAssetAdditions
There are 2 codesfor fixedassetadditions –standardand blocked. IFA andIFB. IFA will be like anyother
normal standardrated acquisition. IFBwill be forblockedpurchaseswhichare thenclaimable forincome tax
purposes.
As can be seenthe the belowexample,standardratedwillbe claimable fromRMCDand blockedwill be
allowable amountforcapital allowance purposes.

11. Coda Financials – user guide page 10
Non Recoverable GST
In general, inputtax whichisnotclaimable fromRMCDshouldbe a deductible expenseunderthe ITA.
Howeverwhere we choose nottoclaim(forwhateverreason),thisisnotdeductible underthe ITA. Itis
currentlynotclearif thisincludes invoiceswhichwe findare notclaimable forGSTpurposes(eginvoices
whichare a bitirregular,like wrongpayee name,nototal amountchargeable toGSTor any othermissing
elements). We have createdaspecifictax code “Inputnotclaimable”(INC) forthis. AnyGST onany
purchaseschargedto INCwill be expensedtoaccountcoda “GST – not claimable”,insteadof beingregrossed
inthe specificexpenditure account.
The above entrydemonstratesthe effectof anentrycodedas INC wherebythe GSTispostedto a separate
“GST notclaimable”accountinsteadof designatedtothe accountwhere the expense wasorigianllycharged.
The secondtype of unclaimableGSTisfor deemedsupplywhichisdetailedinthe nextpage

12. Coda Financials – user guide page 11
DeemedSupply
Deemedsupplyscenarioactuallycreates3linesof tax. 1 DR to inputtax receiveable,1CRto outputtax
payable,andthe lastDR to inputtax expensedtothe P/L.
For the presentoursolutioninCODA isto treat thisas 2 separate entries. The firstentrywill be torecognise
the purchase as per normal,andthe secondto raise an invoice (specificallydesignatedasa DeemedSupply
invoice) whichwill create the Croutputtax and Dr inputtax expense.
One issue we facedinCODA was that tax can onlybe generatedif the entryinvolvesaAR or AP. At the same
time,the entryshouldnothave impacton the P/Laccount as it isonlya deemedsupply. Thirdlythe
requirementfromRMC wasthat there be a tax invoice raised.
Our approachto thisis to create 2 designatedaccountsfordeemedsupply. 2319.TZ999 and 2319.TZ998.
Both are balance sheetitems. TZ999 is designatedasaAR account, whilstTZ998 is not.
Thiswouldenable ustogenerate tax inCODA and raise a tax invoice. Pleasenote thatthe 2 accounts should
alwaysbe equal andopposite. Atyearend,an entryshouldbe postedtooffsetthese 2accountsand zerorise
them.
Belowisa sample entrywiththe Dr andCR tothe above accounts. The outputtax and tax turnovernowcarry
the value of tax deemed.
We have setup a special documenttype inCODA fordeemedsupplyinvoice whichisSIDG(salesinvoice
deemedGST). Forboth CODA XL and onscreendataentrythe accounts codes and tax codes have all been
defaulted. The 2 tax linesare alsoembeddedinthe code DSS. Users needtocall up the documentandkeyin
the correct figure.

13. Coda Financials – user guide page 12
Belowisa screencapture of an SIDG document.

14. Coda Financials – user guide page 13
ReimbursementversusDisbursements
The usage here of the terms“reimbursment”&“disbursement”were asperdefinedbythe RMCD
The followingisextractedfromthe RMCD’sGeneral Guide onGST dated16th
March 2015
“296. Registered person may incur expenses and subsequently recover the expenses from their customers. The GST
treatment for the recovery of such expenses depends on whether those expenses are acquired by such registered person
as a principal or an agent.
297. Any recovery of an expense a registered person have “incurred in the course or furtherance of business” from another
party is treated as a reimbursement. The recovery of the expenses from another party is a separate supply and is subject
to GST. Registered person is acting as a principal in acquiring the goods and services if he himself contract with the
supplier in his own capacity and since these supplies are “incurred in the course or furtherance of business”.
298. A recovery of a payment the registered person “incurred as agent” for another party is treated as a disbursement.
Such recovery is incurred by a registered person in his capacity as a paying agent on behalf of another party in order to
discharge its payment obligation. Such registered person does not have the legal obligation to pay for the goods or
services or a party to a contract and discretion to alter the nature or value of supplies made between his customer and the
third party supplier but are authorized by his customer to make payment to the supplier on his behalf. Since he is only the
paying agent, no supply was made by him. Such recovery of expenses under disbursement does not constitute a supply
and is not subject to GST. As such, input tax can be claimed on the subsequent reimbursement by the other party. “
A) Basedon currentcompanyset upin CODA the followingare the scenariosforreimbursement
1) Managementfees,accountancyfees
2) Staff expenses &recoveryof costs from project,egtravel,parking,meals,allowances
3) Office expenseswhichare billedtothe differentcompanyfromwhichthe expenseoriginates. (eg
telephonebillsinthe name of PPBHartabinabut whichshouldbe forPPBPD.
B) The followingare scenariosfordisbursements
1) Transfersof fundsbetween 2companies
2) One companyusinganothercompany’scashto pay forits ownexpenses.(EgPPBPDmakespayment
for SMD expenseswherebythe invoicesare inSMD name)
Reimbursements
Interco Account Code
1) Managementfees/Accountancyfees
- forcompanieswithinCODA
Each side (billingparty&receivingparty) toraise separate
documentstorecognise income (SIWG) andexpense (PLIV) withGST
codes. As these are companies,notcreditors/debtors,we will need
to use the “deemedsupply”debtortogenerate the tax line inCODA.
No 2300 & 3000
- forcompanieswhere counterpartyisnotinCODA
Normal entrieseitherSIWGalone orPLIV alone injustthat one party
N/a 2300 or 3000
2) Staff expenses/recoveryof costsfromproject
- forcompanies withinCODA
- see double entrybelow
Yes 2501
3) Office expenses/recoveries
As 2) above Yes 2501
2) Double entryforrecoverable expenses/“reimbursements”

15. Coda Financials – user guide page 14
Originatingcompany“owns”the expense asthe tax invoice isinitsname,oris due to itsemployee.
Originatingcompanywillrecognise the expenses/inputtax receivableinitsbooks.
Originatingcompanyneedstocreate atax invoice to passthe cost to the recipientcompany
Double entrywill be
Sendingcompanybooks
Dr Recoverable, DrInputtax,Cr Cash or Creditor
To recognisethe incoming cost (a)
Dr Interco,Cr Recoverable,CrOutputtax payable
To recognisethe billing to the recipient (b)
Receivingcompany
Dr Expenses,Inputtax,CrInterco
To recognisethe invoice fromsending company on costs (c)
Autoentryusingdisbursementsaccount/CODA intercofunction
In Sendingcompanybooks
Dr Destination(IRSDxxxx) Expense
Dr Destination(IRSDxxxx) tax (d)
Cr Self Cash/Creditor
Dr Input tax (e)
Cr Outputtax (f)
TO NOTE THAT WHERE POSTINGINTERCOMPANYJOURNALSWITH MANUAL GST PLEASE BE MINDFUL TO FILL
UP ALL THE FIELDS INCLUDINGTAX TURNOVER ASTHIS INFOIS REQUIRED FOR GST REPORTING

16. Coda Financials – user guide page 15
The followingare entriesinthe senderandreceivercompanies
Sender
Receiver
To note that thisrecreatesthe scenarioof the 3 linesof entries(a,b,&c) above. Howeverthisdoesnot
auto create the “reimbursement”invoice. Therefore once amonth, userswill needtocreate andprint
1 overall invoice basedon the 2501 account balance
To alsonote that the line types(analysisandtax) willmatchinthe sendingandreceivingcompany(red
line andpurple line inthe above printscreen) ie DrDestination(IRSDxxx) tax whichisatax line,would
give rise toa tax line inSENDER companybookstoounderaccount code 2501. In the receiving
companythe 2501 account will onlytake upas 1 analysisline,butthe expense andtax linesthemselves
will be splitrespectively.

17. Coda Financials – user guide page 16
B) Disbursments
DisbursemententrieswillnotcarryGST. The most commonscenariofordisbursementsinourcurrent
setup wouldbe where 1 company(forexample SMD) receivesaninvoice initsname (SMDname) and
usesanothercompany(egPPBHartabina) tofundthispurchase.
Disbursementinterco willflow throughasa2903 account code & intercodestinationisICXXXX
Belowisan example of disbursemententryposted
Sending
Receiving

18. Coda Financials – user guide page 17
C) Interbranch
A scenariounique tooursetup isthat we have set upas separate companiesinCODA eachmall and
developmentproject. Thisistoensure clearsegregationof assetsandliabilitiesaswell asP/L.
The bank accountsare centralisedatthe 2 offices(inCheras&Penang) andthereforewouldentail the use of
intercofunctiontorecognise settlemententries. These entrieswouldbe postedthroughaccountcode 2904 &
destincation“ICXXXXX”.
The summary,analysisandtax line postingwouldbe similartodisbursementsscenarioinCODA. The main
difference isthatthe entriesare technicallywithinthe same legal entity.
Sending
Receiving

19. Coda Financials – user guide page 18
Mixedsupplier
Applicable todevelopmentprojectswhichhave commercial propertyaswell asresidential
1) Inputtax incurredandwhichisdirectlyattributable tothe developmentof residentialproperties
(exemptsupplies)cannotbe claimedandwill be classifiedasexempt.
2) Inputtax incurredoncommercial propertycanbe claimedasnormal.
3) Inputtax incurredonbothcommercial andresidentialpropertyhastobe apportioned.
As a basicsetting,the constructioncostsandotherrelatedaccountcodesin relationtothe projectwill be
subanalysedatelement2to the respective projectcomponents(egTower1,Tower2, retail block). There will
be an elementcode for“shared”(nonallocatable) expenses.
Anotheradditionwill be thatinline withotherprojectdevelopmentexpenses –whichare maintainedinthe
balance sheet&transferredtoP/l as revenue isrecognised,there will be anadditional designatedcode for
GST underthisrange whichisaccount code 1681.
Tax codesfor outputtax will notchange. Howeverinputtax codeswill be expandedto4characters withthe
lastcharacter designatingthe division. SoISRfor Tower1, Tower2, Tower3, Shared,and Adminwill be ISR1,
ISR2, ISR3, ISRS,and ISRA respectively. ISRcode isapplicable regardlessof whetherthe particularconstruction
iscommercial (&therefore standardrated) orexemptsupply(egresidential). Howeverpleasenote thatthere
isa difference inthe descriptionforeachcode. Forexample if Tower1is residential thenISR1will actuallybe
titled“InputExptSupply(TX-N43)”anddefaultedtocode 1681.DV001. Andif Tower 2 is commercial ISR2will
be titled“InputSR(TX)” anddefaultedtocode 2600 (inputtax receivable). The actual allocationtothe
respective accountsisalreadyhard-codedbytax code. Thisis to ensure consistencyincodingof tax code as
well asconsistencyinreporting.
Sharedand admincodes - ISRS and ISRA will alsobe defaultedto1681. The customsassignedcode forthese
will be differentasthese willbe TX-RE. Please alsonote thatadmincostsare alwaysdesignatedasTX-REas
admincosts cannotbe directlyattributable toaparticulartower,as anyrunningcosts shouldbe codedto
projectcostscode inthe balance sheet.
The codingconventionwill continue alongthisline. Reverse charge (IRC) will be expandedtoIRC1,2,3,S, & A.
The defaultaccountcodes/customscodeswillbe incorporatedintothe individualdivisions. Thiswouldensure
a consistentcodingstructure throughoutandalsonotrequire users tobe overlyconcernedoverwhetherthe
itemisincidental exemptorstandardrated.

20. Coda Financials – user guide page 19
Belowisa postingusingcodesISR1,ISR2, and ISRSwhere Tower2 is a commercial tower,whilstTower1is
residential.
Belowisa postingforreverse charge withallocationtodivision.
Total outputtax is RM480/- and isa combinationof line 5& 7. Tax turnoveron outputtax is RM8000/-

21. Coda Financials – user guide page 20
Reverse Charge –MixedSupplier
Reverse charge wouldbe the same approachas for standardratedacquisitions –to appendthe division
identifiertothe basictax code. Ie IRC1, IRC2, IRCSetc.
Belowisan extractof postingof reverse charge amount
So inthiscase,output tax is payable infull onRM55,000 whilstinput tax will onlybe claimableonthe portion
for Tower2 (inthe example asthe commercial property)

22. Coda Financials – user guide page 21
DeemedSupply
Deemedsupplywouldsimilarlyworkthe same inthisenvironmentwiththe extensionatthe endof the code
for deemedsupply(DSS) followedbythe 1,2,S or A foreach of the divisions. The sharedcode will posttothe
same code as the rest.
Belowisa “deemedsupplyinvoice”raised.

23. Coda Financials – user guide page 22
Adjustmentfor allocationof GST on common costs to exemptand non exemptaccounts
Thisis a manual adjustmentinCODA. Overthe course of the montheachof the individual“divisions”being
the respective development phase andblock,will startaccumulatingGST. One divisionwill be the common
costs division –where costsare not directlyattributable andtherefore the GSTonit.
At monthendclosing,one of the monthendprocessesfora mixedsupplierwouldbe the computationof GST
expense betweenthe individualdivisionsinCODA. (ForSouthernMarinathe basis – pendingapproval - will
be Gross FloorArea)
Tax codesfor adjustmentsare ASR1,ASRA2,ASRA3,ASRASandASRAA (customscode TX-RE).
In orderto create a “tax”line type we needtocreate an entrywitha suppliercode. We adoptedthe same
approach as for“deemedsupplier”of having2equal andopposite accountsbutonly1 designatedasAR.
AssumingTower1 isresidential&therefore the GSTnotclaimable,andTower2 iscommercial & therefore
GST claimable. Assumingthe computedsplitof commonconstructioncostsbetweenTower1& Tower2 is
Rm700, and Rm800 respectively. We wouldCrout the total common costsof RM1,500 from2302.DVSHR, and
debitRM700 to Tower 1 andto Tower2 RM800 withcodesASRA1,& ASRA2..
The end resultisthat the Shareddivisioniszerorised. AlsoRM48/- isaddedto GST receivablewithtax
turnoverof RM800/-.
Knock off each other. Raised to
trigger tax linesonly

24. Coda Financials – user guide page 23
Adminexpenses
The initial entriesforadminexpensesare similartothatfor constructioncostsharedaccount exceptthatthe
GST tax code is ISRA. Thisis to enable easyreversalandclearance of accountlater.
For adminexpensesinadevelopercompany,the GSTapportionmentismore complexintermsof
management. Thisisbecause the adminexpensesare alreadybydepartment. We alsocannotaffordto do a
line byline reversal of all GSTcosts.
We have createda general reversal accountunderthe adminexpsseries“8999”, and two element2“DE999
for reversal shared,DE998 for allocation.
The total of 8999 will alwaysbe zero.
Belowisa screenshotof the initial entryandmonthendentry.

25. Coda Financials – user guide page 24
The end resultisthat GST SR will accumulate the RM12, withRM200 as Tax Turnover,andGST expensedto P/l
viaconstructioncost = RM48.
The argumentas to whythe GST is expensedviaconstructionisthatif itwasnot for the constructionproject
of residential propertyinthe firstplace,thisGSTexpense wouldhave been100% claimable. Thisdisallowed
cost istherefore relatedtothe constructionprocess.

26. Coda Financials – user guide page 25
Reporting
We have notcreateda “GST03” form formatinCODA. However,eachfieldinthe GST03 form can be
extractedbya combinationof accountcode,tax type andevendocumenttype.
Belowisan extractof “tax” linesperposting,butGST account. ThisisspecificallyforaccountcodesGST
payable Standardrated(3600). Total RM value chargesto GST Payable account= RM4,2630.60 and total value
of standardratedsupplies=RM70,510.00. The GST payable amountis6% of the standardratedsupply. The
listof documentsraisedisalsotraceable andidentifiablebydocumenttype.

27. Coda Financials – user guide page 26
The extract belowshowstotalsforStandardRatedAcquisitions (RM2,256/- tax versusRM37,600 total value of
SR acquisitions),andforExemptRatedAcquisitionsof RM1,900/- withRM0/- tax.

28. Coda Financials – user guide page 27
GST REPORTING / GST 03 FORM
We have setup a worksheetformattoextractthe informationforGSTreportinginCODA XL. There are 2
forms– The mainform to pickup mostof the entries(viatax line) andone forfixedassetpurchasesonly
(capital acquisitions).
Due to our splittingof the variouscompaniesinCODA bymall/projection/lineof business,we wouldneedto
pull togetherafewCODA companiestocreate 1 legal entity. Thisisdone bycreating“Group”of companies
representingthe legal entity. We have 4 reportinglegal entitiesinCODA - ie PPBGroup, PPBHartabina,PPB
PD, andSMD .Withinthese are clusteredthe variousoperatingentities.
The followingisascreenshotof our GST extractionwhichextractsthe tax line only.

29. Coda Financials – user guide page 28
Thisis accompaniedbythe reconpage below whichextractsthe total fromthe previoussheet(usingdynamic
range function
There isanothersheettoextract Fixedassetaddition(basedonE2 code for additions).Thisisnottax line
purchaes.
The final GST -03 formextractionisfroma combinationof bothsheets.
Recon For the year 2015 1.5.2015
For the month 05
Element total RM Total tax t/o
3600 GST Payable SR (184,801.03) (3,083,901.04) 6%
3601 GST Payable ZR 0.00 0.00 0%
3602 GST Payable ER 0.00 (64,438.71) 0%
3603 GST Payable OOS 0.00 (241,659.61) 0%
2600 GST Receiveable SR 36,412.79 606,879.56 6%
2601 GST Receiveable ZR 0.00 0.00 0%
2602 GST Receiveable ER 0.00 1,830.24 0%
2603 GST Receiveable OOS 0.00 124,866.71 0%
1681 GST on Cost of Construction 0.00 0.00 0%
8000 8999 Expensed 0.00 0.00 0%
2903 2904 Disbursements 75.73 12,325.98 1% Low % due to recovery of expenses before
2501 Reimbursements 0.00 0.00 0%
Total by tax code (148,312.51) (2,644,096.87)
Total per worksheet (148,312.51) (2,644,096.87)
Group of
Companies
Company
code
Year/period
fm
Year/period
to
Element 1
fm
Element 1
to
Doc code
PPB 2015/05 2015/05 1001 1019
Company code Year/period Doc date Doc code No Element 1 Element 1 Details Description Tax code RM Tax T/O (RM) Ext Ref 1 Ext Ref 2 Ext Ref 3 Ext Ref 4 User
PPBTWA 2015/5 11.05.2015 RCAL 41 1016 PLANT & MACHINERY ROSTAN-KDK CEILING FAN INV#POS/01178ISR 165.00 0.00 ICPC2 110515 201505 P164/05 YTLEE
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