{"id":6285,"date":"2020-06-18T22:39:20","date_gmt":"2020-06-18T14:39:20","guid":{"rendered":"https:\/\/chengco.com.my\/wp\/?p=6285"},"modified":"2020-08-28T12:38:23","modified_gmt":"2020-08-28T04:38:23","slug":"gst-refund","status":"publish","type":"post","link":"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/","title":{"rendered":"FAQs related to GST Refund"},"content":{"rendered":"<h1><span style=\"font-size: 12pt; color: #003366;\">On 16th June 2020, Royal Malaysian Customs Department (RMCD) has announced the Frequently Asked Questions (FAQs) related to GST refund as below:<\/span><\/h1>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#1_Where_can_I_check_the_GST_refund_status\" title=\"1. Where can I check the GST refund status?\">1. Where can I check the GST refund status?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#2_If_I_have_shifted_to_new_office_should_I_update_my_GST_details\" title=\"2. If I have shifted to new office, should I update my GST details?\">2. If I have shifted to new office, should I update my GST details?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#3_I_have_problem_in_accessing_my_TAP_account_What_should_I_do\" title=\"3. I have problem in accessing my TAP account. What should I do?\">3. I have problem in accessing my TAP account. What should I do?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#4_Why_I_have_not_received_my_GST_refund\" title=\"4. Why I have not received my GST refund?\">4. Why I have not received my GST refund?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#5_What_is_RMCDs_approach_in_expediting_the_GST_refund_process\" title=\"5. What is RMCD\u2019s approach in expediting the GST refund process?\">5. What is RMCD\u2019s approach in expediting the GST refund process?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#GST_refund_less_than_RM_100000\" title=\"GST refund less than RM 100,000\">GST refund less than RM 100,000<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#GST_refund_more_than_RM_100000\" title=\"GST refund more than RM 100,000\">GST refund more than RM 100,000<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#6_Will_I_still_get_full_GST_refund_if_I_didnt_furnish_Bank_Guarantee\" title=\"6. Will I still get full GST refund if I didn\u2019t furnish Bank Guarantee?\">6. Will I still get full GST refund if I didn\u2019t furnish Bank Guarantee?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#7_How_can_I_get_further_clarification_regarding_the_application_for_Bank_Guarantee_and_letter_of_undertaking\" title=\"7. How can I get further clarification regarding the application for Bank Guarantee and letter of undertaking?\">7. How can I get further clarification regarding the application for Bank Guarantee and letter of undertaking?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#8_How_to_determine_the_Bank_Guarantee_amount_to_enable_full_GST_refunded\" title=\"8. How to determine the Bank Guarantee amount to enable full GST refunded?\">8. How to determine the Bank Guarantee amount to enable full GST refunded?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/18\/gst-refund\/#9_When_will_RMCD_carry_out_field_audit\" title=\"9. When will RMCD carry out field audit?\">9. When will RMCD carry out field audit?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Where_can_I_check_the_GST_refund_status\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>1. Where can I check the GST refund status?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You may check via:<\/p>\n<ul>\n<li>Taxpayer Access Point (TAP)<\/li>\n<li>Visit to RMCD\u2019s office (Cawangan Kawalan Operasi &amp; Pulangbalik Ibupejabat Kastam Putrajaya; or Controlling Station)<\/li>\n<li>Telephone call 1-300-88-8500<\/li>\n<li>Email: <a href=\"mailto:refundgst@customs.gov.my\" target=\"_blank\" rel=\"noopener noreferrer\">refundgst@customs.gov.my<\/a> or <a href=\"mailto:ccc@customs.gov.my\">ccc@customs.gov.my<\/a><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_If_I_have_shifted_to_new_office_should_I_update_my_GST_details\"><\/span><span style=\"color: #003366;\"><span style=\"font-size: 12pt;\"><strong>2. <\/strong><\/span><span style=\"font-size: 12pt;\"><strong>If I have shifted to new office, should I update my GST details?<\/strong><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Yes. Please update via TAP or visit to the nearby RMCD Controlling Station.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_I_have_problem_in_accessing_my_TAP_account_What_should_I_do\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>3. I have problem in accessing my TAP account. What should I do?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>You need to activate your TAP via calling to Customs Care Centre at 1-300-88-8500 or email to <a href=\"mailto:ccc@customs.gov.my\">ccc@customs.gov.my<\/a> or visit to the nearby RMCD Controlling Station.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Why_I_have_not_received_my_GST_refund\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>4. <\/strong><strong>Why I have not received my GST refund?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>All GST refunds are subject to verification, audit and investigation. GST refund can be made within 6 years from 1 September 2018, in accordance with Section 8, Good &amp; Services Tax (Revocation) Act 2018.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_What_is_RMCDs_approach_in_expediting_the_GST_refund_process\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>5. What is RMCD\u2019s approach in expediting the GST refund process?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>RMCD will take the following approach:<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_refund_less_than_RM_100000\"><\/span><strong><span style=\"font-size: 12pt;\">GST refund less than RM 100,000<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>GST refund will be remitted upon verification process completed. However, the Company\/claimant will still subject to Custom\u2019s audit within 6 years timeframe from 1st September 2018.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_refund_more_than_RM_100000\"><\/span><strong><span style=\"font-size: 12pt;\">GST refund more than RM 100,000<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><strong>GST refunded upon the completion of risk rating process<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>After this process, GST will be fully refunded and audit will be carried out at any time after payment credited.<\/li>\n<li>If risk rating process not passed, GST will still be refunded by 90% from overall outstanding amount as at 1 January 2019 after desk review process. The balance will be credited upon field audit credited with a condition Company\/claimant must furnish 10% Bank Guarantee and letter of undertaking.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"6_Will_I_still_get_full_GST_refund_if_I_didnt_furnish_Bank_Guarantee\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>6. <\/strong><strong>Will I still get full GST refund if I didn\u2019t furnish Bank Guarantee?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>No.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"7_How_can_I_get_further_clarification_regarding_the_application_for_Bank_Guarantee_and_letter_of_undertaking\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>7. <\/strong><strong>How can I get further clarification regarding the application for Bank Guarantee and letter of undertaking?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The taxpayer may do application via writing in an email to <a href=\"mailto:bgrefund@customs.gov.my\" target=\"_blank\" rel=\"noopener noreferrer\">bgrefund@customs.gov.my<\/a>.<\/li>\n<li>The Bank Guarantee application will be processed by Cawangan Kawalan Operasi &amp; Pulangbalik, Bahagian Cukai Dalam Negeri, Ibu Pejabat.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"8_How_to_determine_the_Bank_Guarantee_amount_to_enable_full_GST_refunded\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>8. How to determine the Bank Guarantee amount to enable full GST refunded?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The taxpayer may follow 10% Bank Guarantee amount from the total GST refund amount as 1st January 2019.<\/li>\n<li>Alternatively, the taxpayer may email to <a href=\"mailto:bgrefund@customs.gov.my\">bgrefund@customs.gov.my<\/a> to get the actual Bank Guarantee amount.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"9_When_will_RMCD_carry_out_field_audit\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>9. When will RMCD carry out field audit?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Based on Section 8, Goods &amp; Services Tax (Revocation) Act 2018, field audit may carry out within 6 years from the effective date (1 September 2018).<\/li>\n<\/ul>\n<p><span style=\"color: #003366;\"><strong>10. How can I get further information regarding the GST refund?<\/strong><\/span><\/p>\n<ul>\n<li>Taxpayer may visit RMCD\u2019s office at Cawangan Kawalan Operasi &amp; Pulangbalik, Bahagian Cukai Dalam Negeri, Ibu Pejabat or by email to: <a href=\"mailto:refundgst@customs.gov.my\">refundgst@customs.gov.my<\/a><\/li>\n<li>Correspondence address &#8211; <strong>Ketua Pengarah Kastam, Jabatan Kastam Diraja Malaysia, Bahagian Cukai Dalam Negeri, Cawangan Kawalan Operasi &amp; Pulangbalik, Aras 3, Blok A, Menara Tulus, No 22, Persiaran Perdana, Presint 3, 62100 Putrajaya.<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt;\"><em>Source from RMCD Official Website Announcement (https:\/\/mysst.customs.gov.my\/assets\/document\/Annoucement\/Soalan%20Lazim%20Berhubung%20Pembayaran%20Balik%20GST.pdf)<\/em> <\/span><\/p>\n<p><strong>For more information, please click <a href=\"https:\/\/chengco.com.my\/wp\/wp-content\/uploads\/2020\/06\/NOTIS-PEMBERITAHUAN-STRATEGI-PEMBAYARAN-BALIK-REFUND-GST_16062020.pdf\">NOTIS PEMBERITAHUAN STRATEGI PEMBAYARAN BALIK REFUND GST_16062020<\/a> <\/strong>and <strong><a href=\"https:\/\/chengco.com.my\/wp\/wp-content\/uploads\/2020\/06\/Soalan-Lazim-Berhubung-Pembayaran-Balik-GST-160620.pdf\">Soalan Lazim Berhubung Pembayaran Balik GST 160620<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Cheng &amp; Co is the leading home-grown International Accounting Firm provide one-stop professional centre with innovative solutions for excellence. Our team is specialized in providing insightful advice to assist your company to get through the business difficulties.<\/p>\n<p><strong>If you have further query, please do not hesitate to contact us via\u00a0<\/strong><a href=\"mailto:enquiry@chengco.com.my\"><strong>enquiry@chengco.com.my<\/strong><\/a><strong>\u00a0or\u00a0<\/strong><a href=\"https:\/\/www.wasap.my\/60127017918\" rel=\"nofollow noopener\" target=\"_blank\"><strong>WhatsApp to +60127017918<\/strong><\/a><\/p>\n<p>The contact details of Cheng &amp; Co Regional office personnel are as follows: or<\/p>\n<ul>\n<li>Northern Region (Perlis, Kedah, Penang, Perak) Mr. Albert Tan (<a href=\"mailto:kmtan@chengco.com.my\">kmtan@chengco.com.my<\/a>)<\/li>\n<li>Central Region (Kuala Lumpur, Selangor) Mr. Sam Kong (<a href=\"mailto:tskong@chengco.com.my\">tskong@chengco.com.my<\/a>)<\/li>\n<li>Southern Region (Negeri Sembilan, Melaka, Johor) Mr. Aaron Heng (<a href=\"mailto:koheng@chengco.com.my\">koheng@chengco.com.my<\/a>) and Ms Moon Gan (<a href=\"mailto:jygan@chengco.com.my\">jygan@chengco.com.my<\/a>)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>Disclaimer clause:<\/em><\/strong><br \/>\n<em>The information provided by CHENG &amp; CO (\u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) on www.chengco.com.my (the \u201cSite\u201d) [and our mobile application] is for general informational purposes only. All information on the Site [and our mobile application] is provided in good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information on the Site [or our mobile application].<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 16th June 2020, Royal Malaysian Customs Department (RMCD) has announced the Frequently Asked Questions (FAQs) related to GST refund as below: &nbsp; 1. Where can I check the GST refund status? You may check via: Taxpayer Access Point (TAP) Visit to RMCD\u2019s office (Cawangan Kawalan Operasi &amp; Pulangbalik Ibupejabat Kastam Putrajaya; or Controlling Station) [&hellip;]<\/p>\n","protected":false},"author":64,"featured_media":6298,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_eb_attr":"","content-type":"","footnotes":""},"categories":[122],"tags":[1575,1576,1570,1573,1574,1571,1572],"class_list":["post-6285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-bank-guarantee","tag-goods-services-tax","tag-gst-refund","tag-gst-refund-rm-100k","tag-risk-rating-process","tag-royal-malaysian-customs-department-rmcd","tag-taxpayer-access-point-tap"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts\/6285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/users\/64"}],"replies":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/comments?post=6285"}],"version-history":[{"count":0,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts\/6285\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/media\/6298"}],"wp:attachment":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/media?parent=6285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/categories?post=6285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/tags?post=6285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}