Notification on Claim Bad Debt Relief
In accordance with Section 58 of the Goods and Services Tax Act 2014, with effect from 20/6/2016, if the bad debt relief is not claimed by the supplier in the immediate taxable period immediately after the expiry of the sixth month, the notification to the Director General to defer such claims must be made through TAP.
You will need to state the following
– Reasons for not claiming immediately after the 6 months of expiry
– The expected date you want to claim the bad debt relief
– Amount of the Claim
Related Link
Overview of Specific GST Guide in Malaysia
Overview of Goods and Services Tax (GST) in Malaysia
