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A Guide to VAT/GST in Asia Pacific 2019

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A guide to VAT/GST in Contents Foreword 3 Preface 4 Snapshot - Indirect tax in Asia Pacific 5 Country chapters Australia 10 Cambodia 31 China 43 India 59 Indonesia 75 Japan 88 Laos 105 Malaysia 115 Myanmar 136 New Zealand 146 Philippines 166 Singapore 186 South Korea 202 Sri Lanka 219 Taiwan 236 Thailand 254 Vietnam 270 PwC contacts 286 Global VAT Online 289 Foreword Welcome to the 2019 edition of Guide to VAT/GST in Asia Pacific, an essential reference for a reliable summary and easy access to information on the Value Added Tax (VAT) and Goods and Services Tax (GST) systems across 17 countries in the Asia Pacific. Tax is rarely out of the news these days, with the focus primarily on direct taxes. Away from the headlines for the most part, the world of indirect taxes has however been steadily evolving and growing in importance over the last two decades. Global trends that are changing the way taxes are levied such as how indirect tax applies to the digital economy, are similarly mirrored in Asia Pacific. Considering that Asia Pacific comprises countries with different economic, regulatory as well as tax environments, managing the effects of indirect taxes on the business and planning your indirect tax strategy to address the challenges, requires an appreciation of the local country rules and understanding of what changes are coming your way. PricewaterhouseCoopers’ (PwC) global network of over 2000 indirect tax experts across more than 150 countries worldwide, is organised to meet your international business needs and help solve your indirect tax challenges. Our Indirect Tax Network maintains a strong client focus and draws on PwC’s broad array of indirect tax expertise to offer you a global network, local expertise and individual service. This Guide to VAT/GST in Asia Pacific 2019 is a demonstration of the collective strengths and knowledge of the Network. I hope you will find the guide useful and an essential reference in your tax library. Jo Bello Global Indirect Taxes Network Leader PwC UK May 2019 PwC Asia Pacific VAT/GST Guide 2019 3 Preface PricewaterhouseCoopers (PwC) Indirect Taxes Network in Asia Pacific is pleased to present its latest edition of the Guide to VAT/GST in Asia Pacific 2019. This guide is a summary of the VAT/ GST rules across 17 countries in the region. Reflective of one of the key global trends in indirect tax, we have included a new section on how indirect taxes apply to the digital economy in each country chapter. With this being an evolving area for indirect tax, we also recommend that you reach out to your usual PwC contacts or the country contacts in the chapters for more up to date information. Amongst the various updates from the earlier edition, the 2019 guide covers the GST regime in India which came into effect from 1 July 2017 to replace a number of other indirect taxes, and the Sales and Service Tax regime implemented in Malaysia from 1 September 2018 which replaced the GST system. We are also pleased to include Sri Lanka in this 2019 edition. We would like to thank all 17 countries who contributed to this guide, with special thanks to Soo How Koh and Rushan Lee from the PwC Singapore team, the driving force behind this significant project. We hope our guide will be helpful in the navigation of your indirect tax obligations in this region. Tom Seymour Michelle Tremain Asia Pacific and Americas Tax Leader Asia Pacific Indirect Taxes Network Leader PwC Australia PwC Australia May 2019 May 2019 PwC Asia Pacific VAT/GST Guide 2019 4 Snapshot - Indirect tax in Asia Pacific May 2019 Country Australia Cambodia China VAT, Indirect tax type GST VAT Consumption Tax For VAT: 13%, 9% 10% but currently and 6% Standard tax rate 10% prescribed as 7% For Consumption Tax: 3% to 45% Tax rate Reduced or increased Not applicable Not applicable For VAT: 3% tax rate(s) Is there scope for zero- rating or exemption from Yes Yes Yes VAT/GST? Is there a threshold to be No, with exception for compulsorily registered for Yes Yes private individuals VAT/GST? VAT/GST Can a foreign business Yes, subject to Yes, subject to No registration register for VAT/GST? conditions conditions Can a foreign business recover VAT/GST if it is not registered No No No for VAT/GST? Monthly or quarterly. What is the frequency of VAT/ Range from 1 to 15 days, Annually possible, Monthly GST filing? monthly or quarterly subject to conditions 21 days from the end of 15 days from the end tax period for monthly of the tax period for returns When is VAT/GST return due 15 days after the end of monthly and quarterly Filing and 28 days from the end of (filing due date)? the tax period returns, with exception payment tax period for quarterly for assessable periods returns, with exception of 1 to 15 days for December quarter Same as the filing due When is VAT/GST Same as the filing Same as the filing due date, with exception for payment due? due date date assessable periods of 1 to 15 days Is there a reverse charge or Yes, withholding Reverse withholding mechanism for Yes Yes mechanism for imported charge imported services? pilot services None at this time but there are circulars Taxing Are there special rules or None at this time but concerning cross border the Digital regime relating to the Yes there are draft laws retail e-commerce for Economy digital economy? under review. individual consumers in China. PwC Asia Pacific VAT/GST Guide 2019 5 India Indonesia Japan The Laos Malaysia GST, State VAT, Sales Tax and VAT Consumption Tax VAT Central Sales Tax (CST) Service Tax For GST: Nil, 0.25%,3%, 5%, 12%, 18% and 28% Currently 8% Sales Tax: 10% For VAT: 5% and 12.5 10% To be increased to 10% 10% Service Tax: 6% to 15% from 1 October 2019 For CST: Local VAT rate or 2% No reduced/increase tax rate. However, certain transactions Currently not applicable Sales Tax: 5% or Please refer to the may have higher or 8% to be introduced Not applicable specific rate based on rates above. lower tax imposition from 1 October 2019 goods (petroleum) base which effectively may reduce/increase the effective tax rate. Yes Yes Yes Yes Yes Sales Tax: Yes Yes Yes Yes No Service Tax: Yes, with exception Sales Tax: No Yes, subject to Yes, subject to Yes, subject to Yes Service Tax: Yes, conditions conditions conditions subject to conditions Yes No No Yes No Regular VAT: Monthly Withholding VAT: Monthly, quarterly, Monthly for VAT Monthly, bi-monthly, Monthly, annually Monthly annually registered. Within 15 quarterly days after payment for non-VAT registered Regular VAT: Monthly Withholding VAT: Varies depending on One month after the Two months after the Monthly for VAT One month after the which return is filed. end of the tax period end of the tax period registered. Within 15 end of the tax period days after payment for non-VAT registered For a normal tax payer, Prior to filing. Evidence Same as the filing Same as the filing due Same as the filing 20 days from the end of payment must due date date due date of the tax period accompany the return. Yes Yes Yes Yes No None at this time but Yes, the proposed Yes the Minster of Finance Yes None at this time. effective date is is studying this issue. 1 Jan 2020 PwC Asia Pacific VAT/GST Guide 2019 6 Myanmar New Zealand Philippines Singapore South Korea Commercial tax (CT), Specific Goods Tax GST VAT GST VAT (SGT) For CT: 5% 7% To be increased to For SGT: Range from 15% 12% 10% 9% during 2021 to 2025 5% to 80% 9% - For supply of long For CT: Range from term accommodation in Not applicable Not applicable Not applicable 0% to 8% a commercial dwelling Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes, subject to Yes, subject to Yes, subject to Yes, subject to Yes, subject to conditions conditions conditions conditions conditions Yes, subject to No No No No conditions Monthly (for payment Monthly VAT Quarterly. Monthly Monthly, bi-monthly, purpose), quarterly, declaration, possible, subject Quarterly six-monthly annually quarterly return to approval 10 days from the end Monthly VAT of the month, and by declaration: 20th day end of the month for of the following month. 28 days from the end the last month of the This can be extended of tax period, with financial year. One up to the 25th day for exception for periods One month after the 25 days after the end month after the end e-filers, depending on ending on 31 Mar (due end of the tax period of the tax period of the tax period for the business industry 7 May) and 30 Nov quarterly returns. For classification. Quarterly (due 15 Jan) annual return, within 3 VAT return: 25th day months of the financial following the close of year end. the quarter. Same as the monthly Same as the filing Same as the filing Same as the filing Same as the filing filing due date. due date due date due date due date Yes, subject to the appointment of a local Yes, with effect from Yes Yes Yes representative by the 1 Jan 2020 tax uthorities. None at this time but there are issuances to clarify the tax treatment Yes, with effect from None at this time. Yes Yes of persons engaged in 1 Jan 2020 online transactions and e-commerce.
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