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Malaysia (MYS): Tax Category Codes

You must specify Malaysian tax category information.

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The Tax Category information describes the type of tax and other information.

Elements

Use the following sub-elements of the TaxTotal element to model this information:

Element (Path)CardinalityDescription
Document Level Taxes Group (/Invoice/TaxTotal)1..1Groups information about tax that is applied to the entire Document.
Tax Breakdown Group (/Invoice/TaxTotal/TaxSubtotal)Groups information about the Tax Category, rates and exemptions.
Tax Category Taxable Amount (/Invoice/TaxTotal/TaxSubtotal/TaxableAmount)1..1Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable).
Tax Category (/Invoice/TaxTotal/TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1Code that represents the applicable Tax Category.
Tax Category Rate (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent)The tax rate, represented as percentage that applies for the relevant tax category.
Tax Exemption Reason Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode)0..1Code that represents the reason for the exemption.
Tax Exemption Reason Text (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason)0..1Text that explains the reason for the exemption.
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme)1..1Groups information about the applicable Tax Scheme.
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1Code that represents the Tax Scheme.

Restrictions

  • The codes used below include those specified by the Malaysian Tax Authority on the Tax Types website. For example VRBL:MY:01 represents 01 which represents Sales Tax.
  • You must use either the VRBL or UNCL 5305 values:
VRBL ValueUNCL 5305 ValueDescription
VRBL:MY:01Not applicableSales Tax
VRBL:MY:02Not applicableService Tax
VRBL:MY:03Not applicableTourism Tax
VRBL:MY:04Not applicableHigh-Value Goods Tax
VRBL:MY:05Not applicableSales Tax on Low Value Goods
VRBL:MY:06ONot Applicable
VRBL:MY:EETax exemption (where applicable)
  • If you are modeling a tax exemption, you must include a reason in the Tax Exemption Reason Text (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason) element.
  • You must specify OTH in the Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID) element.

Example

This example specifies a Tax Exemption:

<Invoice>
    <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="MYR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="MYR">100</cbc:TaxAmount>
            <cac:TaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <!-- Tax Exemption Reason Code -->
                <cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <!-- Tax Scheme Code -->
                    <cbc:ID>OTH</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    <!-- Code omitted for clarity -->
</Invoice>

Updated 10 days ago