Malaysia Tourism Tax System (MyTTx): Difference between revisions

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<big>SQL MyTTx User Guide</big>
==Introduction==
:1. MYTTx implementation date : '''01 September 2017'''.


:2. '''TTx''' is a tax charged and levied on a '''tourist''' staying at any '''accommodation premises''' made available by an '''operator''' at the rate fixed by the Minister. It is the duty of the tourist to pay TTx to the operator.


==Introduction==
:3. '''Tourist''' means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely:
:'''TTx''' is a tax charged and levied on a '''tourist''' staying at any '''accommodation premises''' made available by an '''operator''' at the rate fixed by the Minister. It is the duty of the tourist to pay TTx to the operator.
 
:'''Touris'''t means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely:
::a) pleasure, recreation or holiday;
::a) pleasure, recreation or holiday;
::b) culture;
::b) culture;
Line 16: Line 15:
::i) any other purpose which is not related to an occupation that is remunerated from the place visited.
::i) any other purpose which is not related to an occupation that is remunerated from the place visited.


:'''Accommodation premises''' means any building, including hostels, hotels, inns, boardinghouses, rest houses and lodging houses, held out by the proprietor, owner or manager, either wholly or partly, as offering lodging or sleeping accommodation to tourists for hire or any other form of reward, whether or not food or drink is also offered.
:4. '''Accommodation premises''' means any building, including hostels, hotels, inns, boardinghouses, rest houses and lodging houses, held out by the proprietor, owner or manager, either wholly or partly, as offering lodging or sleeping accommodation to tourists for hire or any other form of reward, whether or not food or drink is also offered.
:5. Accommodation premises excludes ‘innovative’ accommodations such as Apache-type hotels, caravan, container, bustel, boat house, tree house, sleeping tube, tents, cruise, and such similar accommodations. [added in the '''GENERAL GUIDE ON TOURISM TAX''' revised on 29 Aug 2017]


:6. '''Rate of tourism tax''' is fixed at a flat rate of '''RM10.00 per room per night'''.
:7. '''Exemption from TTx''' are:
::{| class="wikitable"
|-
! No. !! TTx Exempted List
|-
| 1 || a Malaysian national; or a permanent resident of Malaysia who holds MyPR card.
|-
| 2 || An operator who operates '''homestay''' as determined by the Ministry of Tourism and Culture Malaysia under the Pengalaman Homestay Malaysia Programme and is registered with Ministry of Tourism and Culture Malaysia.
|-
| 3 || An operator who operates '''kampungstay''' determined by the Ministry of Tourism and Culture Malaysia under the Visit My Kampung Kampungstay Programme and is registered with Ministry of Tourism and Culture Malaysia.
|-
| 4 || The Federal Government, State Government, statutory body, local authority or private higher educational institutions registered under Private Higher Educational Institutions Act 1996 [Act 555] operating accommodation premises that provide accommodation to any person for '''educational, training or welfare purposes'''.<br />
'''Example 25'''<br />
As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (c) above are as follows:<br />
(i) Akademi Kastam Diraja Malaysia<br />
(ii) Lanai Kijang Bank Negara Malaysia<br />
(iii) Institut Latihan Dewan Bandaraya Kuala Lumpur<br />
(iv) HELP Residence, HELP University<br />
(v) Pusat Transit Gelandangan Kuala Lumpur<br />
|-
| 5 || The employer operating accommodation premises as a facility to their employees. <br />
'''Example 26'''
As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (d) above are as follows:<br />
(i) Rumah Peranginan Persekutuan<br />
(ii) Rumah Rehat Kerajaan Negeri<br />
(iii) Rumah Peranginan Bank Negara Malaysia<br />
(iv) Rumah Peranginan Tenaga Nasional Berhad<br />
|-
| 6 || Religious or welfare body who fully operates accommodation premises for the purpose of religious or welfare activities '''not for commercial purpose''' and registered under the written law and approved by the Minister responsible '''for religious or welfare matters'''.
|-
| 7 || An operator of accommodation premises '''having four or less than four rooms'''. ( <= 4 rooms)
|}
<br />
:Therefore, we have designed a database structure specially for business which has provide accommodation to tourists.
:Therefore, we have designed a database structure specially for business which has provide accommodation to tourists.
:[[File:MyTTx-00c.jpg | 800px]]
<br />
<br />
:''Source from '''Royal Malaysian Customs Department''' official page''
::List of Guidance about MYTTx :
::1. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20A%20-%20General%20Guide.pdf General Guide on Tourism Tax [Panduan Am Cukai Pelancongan<nowiki>]</nowiki>]<br />
::2. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20B%20-%20Panduan%20Pendaftaran%20Cukai%20Pelancongan.pdf Guide on Registration]<br />
::3. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20C%20-%20Panduan%20Mengisi%20Borang%20TTx-01.pdf Guideline to fill up Form TTx-01 [Panduan Mengisi Borang TTx-01<nowiki>]</nowiki>]<br />
::4. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20D%20-%20Panduan%20Pengemukaan%20Penyata%20dan%20Pembayaran%20PUBLIC.pdf Guide on Return, Payment and Refund]<br />
::5. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20E%20-%20Panduan%20Mengisi%20Borang%20TTx-03.pdf Guideline to fill up Form TTx-03 [Panduan Mengisi Borang TTx-03<nowiki>]</nowiki>]<br />
::6. [https://www.myttx.customs.gov.my/CTTAX/infopage/APPENDIX%20F%20-%20Panduan%20Mengisi%20Borang%20TTx-04.pdf Guideline to fill up Form TTx-04 [Panduan Mengisi Borang TTx-04<nowiki>]</nowiki>]<br />
<br />


==Modules Require==
==Modules Require==
# SQL Accounting Basic
# SQL Accounting (S&P)
# DIY field
# DIY field
# DIY script
# DIY script
Line 27: Line 74:
<br />
<br />


:See below the overview of MyTTx process flow:  
==MyTTx Database==
::[[File:01 MyTTx-01.jpg]]
Last Customisation Update : '''29 Aug 2017'''
:1. MyTTx database consists of:
::a. Compliance of '''Tax Invoice / Invoice''' format follow the MYTTx and GST standard.
::b. '''MYTTx preset setting''' ready.
::c. '''TTx-03''' form.


==Setup MyTTx Database==
:2. Click on the link below and get the backup file for MYTTx database structure:
Last Customisation Update : '''14 Aug 2017'''
::[http://www.sql.com.my/document/MYTTx_TestingCompany-%5bTTx-01Sept2017%5d-2017-09-18-sqlacc.zip MYTTx-Testing Company]
 
:3. Restore this backup.<br />
:1. Get the NEW database structure for MyTTx (in backup format) from this link
:4. Enter the user ID and password with “ADMIN” to login.<br />
:2. Restore this backup.<br />
:3. Enter the user ID and password with “ADMIN” to login.<br />


===History New/Updates/Changes===
===History New/Updates/Changes===
====Last Customisation Update : ''''''====
====Last Customisation Update : ====
* Not available
* Not available


==MyTTx List==
==MyTTx Basic Settings (Compulsory)==
===Maintain Stock Items===
===MyTTx - Maintain Account===
''[Stock | Maintain Stock Item…]''
''[GL | Maintain Account...]''
:Under Current Liabilities, create a new GL Accouunt for:
:{| class="wikitable"
|-
! GL Account !! Description
|-
| TTx-201 || TTx - Payable
|}
<br />


:1. MyTTx list settings are:
===MyTTx - Maintain Stock Group===
::{| class="wikitable"
''[Stock | Maintain Stock Group...]''
:Stock Group setting for TTx:  
:{| class="wikitable"
|-
|-
! No. !! Code !! Description || Stock Group || Base UOM || Ref.Price || Output Tax || Stock Control
! Stock Group !! Description !! Costing Method !! Sales Code !! Cash Sales Code !! S.Return Code
|-
|-
| 1. || TTx || TTx || TTx || ROOM/NIGHT || 10.00 || NS (applicable to GST Registered person) || Untick
| TTx || TTx || Fixed Costing || TTx-201 || TTx-201 || TTx-201
|-
| 2. || TTxE || TTx Exempted || TTx || ROOM/NIGHT || 0.00 || NS (applicable to GST Registered person) || Untick
|}
|}
::[[File:MyTTx-01.jpg]]
<br />
<br />
:2. Click on Tax tab to input the GST No (if applicable).<br />
::[[File:02 GST MarginScheme MaintainCustomer.jpg | 700px]]
:3. Click on extra tab. You can enter the road tax, inspection and insurance reminder date for reference.<br />
::[[File:02 GST MarginScheme MaintainCustomer Extra.jpg | 700px]]<br />


==Room & Service Charge Setup==
===MyTTx - Maintain Stock Item===
''[Stock | Maintain Stock Item…]''
''[Stock | Maintain Stock Item…]''
 
:[[File:MyTTx-02a.jpg]]
:1. Create new seller name (eg. company name or person name).<br />
:2. Click on Tax tab to input the GST No (if applicable).<br />
::[[File:03 GST MarginScheme MaintainSupplier.jpg | 700px]]
<br />
<br />
 
:MyTTx list settings are '''compulsory''' to follow :
===Maintain Stock Item===
::{| class="wikitable"
''[Stock | Maintain Stock Item…]''
|-
:1. Create the car model at Maintain Stock Item. For example, TOYOTA VIOS 1.5G(AT)<br />
! No. !! Code !! Description || Item Group || Base UOM || Ref.Price || Output Tax || Stock Control
:2. Click on Vehicle tab to define this item is a "Vehicle".<br />
|-
::[[File:04 GST MarginScheme MaintainStockItem Vehicle.jpg | 30PX]]
| 1. || '''TTx''' || TTx || TTx || ROOM/NIGHT || 10.00 || NS || Untick
|-
| 2. || '''TTxE''' || TTx Exempted || TTx || ROOM/NIGHT || 0.00 || NS || Untick
|}
'''NOTE:'''
1. '''For GST registered person''', output tax must set to '''NS'''.
                  '''NS''' - Matters to be treated as neither a supply of goods nor a supply of services, and no GST chargeable '''(0%)'''
2. '''For Non-GST registered person''', output tax must '''LEAVE IT BLANK'''.
<br />
<br />


===Maintain Project===
==Room Settings==
''[Tools | Maintain Project…]''
===Room - Maintain Account===
:1. Create the second car plate number in Maintain Project.<br />
''[GL | Maintain Account...]''
:2. Update the Vehicle detail.<br />
:{| class="wikitable"
::[[File:05 GST MarginScheme MaintainProject VehicleDetail.jpg | 100PX]]
|-
! GL Account !! Description
|-
| 500-000 || SALES
|}
<br />
<br />
:3. Tick on '''Margin Scheme''' if it is a second hand car plate number.
===Room - Maintain Stock Group===
::[[File:05_GST MarginScheme_MaintainProject_PurchaseDetail_MS.jpg | 100PX]]
''[Stock | Maintain Stock Group...]''
:{| class="wikitable"
|-
! Stock Group !! Description !! Costing Method !! Sales Code !! Cash Sales Code !! S.Return Code
|-
| ROOM || ROOM || Fixed Costing || 500-000 || 500-000 || 500-000
|}
::[[File:MyTTx-03.jpg]]
<br />
<br />
:4. Leave BLANK to Purchase Invoice Date, Purchase Invoice No and Cost. It will auto update when you are select the project code and save at the Purchase Invoice.<br />
===Room - Maintain Stock Item===
::[[File:05 GST MarginScheme MaintainProject PurchaseDetail.jpg | 30PX]]
''[Stock | Maintain Stock Item…]''
:[[File:MyTTx-04a.jpg]]
<br />
<br />
 
:1. You can create different room types as different item code.
==Record Purchase of Second Hand Car Value==
:2. Example of the room types settings list are:
''[Purchase | Purchase Invoice…]''
 
:1. Enter the purchase value of second car at Purchase Invoice. (eg. RM30,000 )<br />
:2. You must select the correct car plate number from Project. (eg. PGE3333, AAA9999)<br />
:3. Supplier GST No, Purchase invoice number, date and cost will be update automatically after you have save the purchase invoice. <br />
::{| class="wikitable"
::{| class="wikitable"
|-
|-
! Project: Purchase Detail !! Update from
! No. !! Code !! Description || Item Group || Base UOM || Ref.Price || Output Tax || Stock Control
|-
| 1. || '''ROOM-NORM''' || NORMAL-ROOM CHARGES || ROOM || ROOM/NIGHT || 200.00 ||  || Untick
|-
|-
| Supplier GST No || Maintain Supplier '''(GST No)'''
| 2. || '''ROOM-EXEC''' || EXECUTIVE-ROOM CHARGES || ROOM || ROOM/NIGHT || 400.00 ||  || Untick
|-
|-
| Purchase Invoice No || Purchase Invoice '''(Doc No)'''
| 3. || '''ROOM-DELUX''' || DELUXE-ROOM CHARGES || ROOM || ROOM/NIGHT || 600.00 ||  || Untick
|}
'''NOTE:'''
For GST or Non-GST registered person, output tax always '''LEAVE IT BLANK'''.
<br />
 
==Service Charge Settings==
===Service Charge - Maintain Account===
''[GL | Maintain Account...]''
:{| class="wikitable"
|-
! GL Account !! Description
|-
|-
| Purchase Invoice Date || Purchase Invoice '''(Doc Date)'''
| 500-001 || SERVICE CHARGES
|}
<br />
===Service Charge - Maintain Stock Group===
''[Stock | Maintain Stock Group...]''
:{| class="wikitable"
|-
|-
| Cost || Purchase Invoice '''(Unit Price)'''
! Stock Group !! Description !! Costing Method !! Sales Code !! Cash Sales Code !! S.Return Code
|-
|-
| Stock Book No. || Purchase Invoice '''(Ext No)'''
| SERVICE-CHARGE || SERVICE CHARGE || Fixed Costing || 500-001 || 500-001 || 500-001
|}
|}
::[[File:MyTTx-05.jpg]]
<br />
<br />
===Service Charge - Maintain Stock Item===
''[Stock | Maintain Stock Item…]''
:[[File:MyTTx-06a.jpg]]
<br />
:1. Example of the Service Charge setting:
::{| class="wikitable"
|-
! No. !! Code !! Description || Item Group || Output Tax || Stock Control
|-
| 1. || '''SERVICE-CHARGE''' || Service Charge || SERVICE-CHARGE || || Untick
|}
:2. '''UOM Tab''' can be use to preset the types of room rate.
::{| class="wikitable"
|-
! No. !! UOM !! RATE || Ref.Price
|-
| 1. || ROOM-NORM || 1.00 || 200.00
|-
| 2. || ROOM-EXEC || 1.00 || 400.00
|-
| 3. || ROOM-DELUX || 1.00 || 600.00
|}


::[[File:06 GST MarginScheme Purchase Invoice.jpg | 440PX]]
:3. '''SERVICE SETTINGS'''
::3.1 Tick to confirm this is '''Service Charge''' code.
::3.2 Enter a service rate %. Example the screenshot below is 10%.
::[[File:MyTTx-06b.jpg]]
<br />
<br />


'''NOTE:'''
For GST or Non-GST registered person, output tax always '''LEAVE IT BLANK'''.
<br />


'''NOTE : '''<br />
==New Guest Details==
1. This information is required to show in Lampiran 07 -Monthly Report for Relief for Secondhand Goods or Margin Scheme (MS).<br />
''[Customer | Maintain Customer...]''
2. Auto update to project purchase detail (Purchase No, Purchase Date and Cost) if tax amount is zero.<br />
:1. You can maintain all the guest particular details at Maintain Customer.
:2. Record the '''passport no''' at company name 2. See the screenshot below.
:[[File:MyTTx-07a.jpg]]
<br />
:3. Tick on '''TTX Payable''' checkbox if he/she is '''NOT''' a Malaysian national or a permanent resident who holds MyPR card.
:[[File:MyTTx-07c.jpg]]
<br />


==Record of Tax Invoice / Invoice==
''[Sales | Invoice...]''
:[[File:MyTTx-08i.jpg]]
:{| class="wikitable"
|-
! No. !! Field Name !! Original Field Name  || DIY Field
|-
| 1 || Item Code || Item Code ||
|-
| 2 || Description || Description ||
|-
| 3 || '''No of Room''' || '''UDF_Room_Qty''' || YES
|-
| 4 || '''Types''' || '''UOM''' ||
|-
| 5 || '''Room Rate''' || '''Unit Price''' ||
|-
| 6 || '''Date Stay''' || '''Delivery Date''' ||
|-
| 7 || Sub Total || Sub Total ||
|-
| 8 || Tax || Tax ||
|-
| 9 || Tax Amt || Tax Amt ||
|-
| 10 || Sub Total(Tax) || Sub Total(Tax) ||
|-
| 11 || '''Service Chrg %''' || '''UDF_Service_Rate''' || YES
|}


::1. Click on '''New'''.
::2. Select a customer (guest).
'''Tips:'''
[[File:MyTTx-08j.jpg]]
a. '''TTx Payable''' checkbox is based from Maintain Customer.
b. You can '''override''' during the invoice entry.
c. For example, the system will auto correct to '''TTx Exempted''' if the '''TTX Payable''' checkbox is unticked.
<br />
::3. Select an agent (eg. front desk agent).
::4. Enter the room, service charges, date stay, TTx at the details parts.
::5. Select the '''room, service charges and TTx''' at Item Code column.
:[[File:MyTTx-08a.jpg]]
::6. Enter the '''number of rooms''' to be stay at No of Room column.
:[[File:MyTTx-08b.jpg]]
::7. For '''service charges''', select the '''types of the room''' (eg. room normal or executive) to calculate the service charge % on the room type rate.
:[[File:MyTTx-08c.jpg]]
::8. Enter the '''Date Stay'''.
:[[File:MyTTx-08d.jpg]]
::9.To confirm the Invoice, click on '''Save'''.
::10. You can '''preview/print''' the Tax Invoice or Invoice.
<br />
===Sample of '''Full Tax Invoice''' (For GST Registered Person)===
::[[File:MyTTx-09.jpg]]
<br />
:1. Full Tax Invoice requires the following information for operators registered with GST:
::a) the word ‘tax invoice’ in a prominent place;
::b) the tax invoice serial number;
::c) the date of issuance of the tax invoice;
::d) the name, address and identification number of the supplier;
::e) the name and address of the person to whom the goods or services are supplied;
::f) a description sufficient to identify the goods or services supplied;
::g) for each description, distinguish the type of supply for zero rate, standard rate and exempt, the quantity of the goods or the extent of the services supplied and the amount payable, excluding tax;
::h) any discount offered;
::i) the total amount payable excluding tax, the rate of tax and the total tax chargeable to be shown separately;
:2. The '''additional details''' required in the tax invoices are as follows:
::a) the Tourism Tax Identification Number of the operator; and
::b) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.
<br />
<br />


==Record Sale of Second Hand Car Value==
===Sample of '''Invoice''' (For Non-GST Registered Person)===
''[Sales | Invoice…]''<br />
::[[File:MyTTx-10.jpg]]
===Margin Scheme Input===
<br />
:For operators not registered for GST, details to be include in the invoice, receipt or other document to the tourist are as follows:
::a) the invoice serial number;
::b) the date of the invoice;
::c) the name, address and the Tourism Tax Identification Number of the operator;
::d) the name and address of the person to whom the accommodation premises are provided; and
::e) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.
<br />


:1. Enter the sale value of second car at Invoice. (eg.RM90,113.69)<br />
==Adjustment Using Debit/Credit Note==
:2. You must select the correct car plate number from Project.(eg.PGE3333)<br />
===Credit Note===
:3. Initial Purchase Cost will auto upadate after select the project (car plate number). <br />
''[Sales | Credit Note...]''
:4. Tax amount will be calculated based on Margin Scheme method.(See screenshot below)<br />
:1. Click on '''New'''.
::a. Sellng Price = 90,113.69<br />
:2. Select a customer (guest).  
::b. Purchase Cost = 30,000.00<br />
:3. Right click on the '''Credit Note''' title. See the screenshot below.
::c. Margin = 90,113.69 – 30,000.00 = 60,113.69<br />
::[[File:MyTTx-11a.jpg]]
::d. Tax amount = 60,113.69 x 6/106 = 3,402.66<br />
<br />
:4. Select the tax invoice/invoice to transfer for CN adjustment.
:5. State the reason at the document description. See the screenshot below.
::[[File:MyTTx-11b.jpg]]
<br />


::[[File:07 GST MarginScheme SalesInvoice.jpg | 440PX]]
===Debit Note===
''[Sales | Debit Note...]''
:1. Click on '''New'''.
:2. Select a customer (guest).
:3. Select a Tax Invoice/Invoice at '''From Doc'''. See the screenshot below.
::[[File:MyTTx-11c.jpg]]
<br />
<br />
:4. State the reason at the document description.


:6. Invoice no, invoice date, selling price, margin, and margin tax amount will be shown in Lampiran 07 -Monthly Report for Relief for Secondhand Goods or Margin Scheme (MS)<br />
==Print TTX-03 form==
''[Sales | Print Sales Price History...]''
::[[File:MyTTx-12.jpg]]
<br />
:1. Select the '''date range''' ('''Taxable Period''').
:2. Tick the following document types.
:* Invoice
:* Cash Sale
:* Debit Note (adjustment)
:* Credit Note (adjustment)
:3. Click '''Apply'''.
:4. Preview / print the '''TTx-03''' form.


===Other Information===
===Sample of TTx-03 generated from SQL Account===
 
:'''Page 1'''
:1. Customer Particular tab.<br />
::[[File:TTx-03.1.jpg]]
::[[File:07 GST MarginScheme SalesInvoice CustParticular.jpg | 440PX]]
<br />
<br />
:2. Deposit Info (For record purpose, no posting to account).<br />
:'''Page 2'''
::[[File:07 GST MarginScheme SalesInvoice Deposit.jpg | 440PX]]
::[[File:TTx-03.2.jpg]]
<br />
<br />
:3. Vehichle Detail (Auto retrieve from Vehicle Detail in Maintain Project).<br />
 
::[[File:07 GST MarginScheme SalesInvoice VehicleDetail.jpg | 440PX]]
===TTx-03 Part A - Detail of Operator===
''[File | Company Profile...]''
:1. Click Edit the Company Profile.
:2. Click to the '''More''' tab.
:3. Enter the '''Tourism Tax Identification number''' in ATS/ATMS Permit No.
::[[File:MyTTx-14.jpg]]
<br />
<br />


==Print for GST Lampiran 07 (Lampiran B0-Penyata-Pemantauan-SM-Syarikat)==
===TTx-03 Part D - Declaration Part===
''[Sales | Print Sales Document Listing…]''
''[User | Maintain User...]''
 
:Under '''Misc''' tab, you can update the following info as required in TTx-03 form.
:1. Select document to “Invoice Listing” and click APPLY.<br />
:* IC (New)
::[[File:08 GST MarginScheme SalesDocumentListing.jpg | 440PX]]
:* IC (Old)
:* Passport
:* Nationality
::[[File:MyTTx-13.jpg]]
<br />
<br />
:2. Click on preview or print. Select the report name “Lampiran B0-Penyata-Pemantauan-SM-Syarikat”.<br />
::[[File:08 GST MarginScheme SalesDocumentListingLampiran B.jpg | 40PX]]
<br />
==See also==
* Others [[Customisation]]

Latest revision as of 04:24, 8 October 2018

Introduction

1. MYTTx implementation date : 01 September 2017.
2. TTx is a tax charged and levied on a tourist staying at any accommodation premises made available by an operator at the rate fixed by the Minister. It is the duty of the tourist to pay TTx to the operator.
3. Tourist means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely:
a) pleasure, recreation or holiday;
b) culture;
c) religion;
d) visiting friends or relatives;
e) sports;
f) business;
g) meetings, conferences, seminars or conventions;
h) studies or research;
i) any other purpose which is not related to an occupation that is remunerated from the place visited.
4. Accommodation premises means any building, including hostels, hotels, inns, boardinghouses, rest houses and lodging houses, held out by the proprietor, owner or manager, either wholly or partly, as offering lodging or sleeping accommodation to tourists for hire or any other form of reward, whether or not food or drink is also offered.
5. Accommodation premises excludes ‘innovative’ accommodations such as Apache-type hotels, caravan, container, bustel, boat house, tree house, sleeping tube, tents, cruise, and such similar accommodations. [added in the GENERAL GUIDE ON TOURISM TAX revised on 29 Aug 2017]
6. Rate of tourism tax is fixed at a flat rate of RM10.00 per room per night.
7. Exemption from TTx are:
No. TTx Exempted List
1 a Malaysian national; or a permanent resident of Malaysia who holds MyPR card.
2 An operator who operates homestay as determined by the Ministry of Tourism and Culture Malaysia under the Pengalaman Homestay Malaysia Programme and is registered with Ministry of Tourism and Culture Malaysia.
3 An operator who operates kampungstay determined by the Ministry of Tourism and Culture Malaysia under the Visit My Kampung Kampungstay Programme and is registered with Ministry of Tourism and Culture Malaysia.
4 The Federal Government, State Government, statutory body, local authority or private higher educational institutions registered under Private Higher Educational Institutions Act 1996 [Act 555] operating accommodation premises that provide accommodation to any person for educational, training or welfare purposes.

Example 25
As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (c) above are as follows:
(i) Akademi Kastam Diraja Malaysia
(ii) Lanai Kijang Bank Negara Malaysia
(iii) Institut Latihan Dewan Bandaraya Kuala Lumpur
(iv) HELP Residence, HELP University
(v) Pusat Transit Gelandangan Kuala Lumpur

5 The employer operating accommodation premises as a facility to their employees.

Example 26 As an illustration of accommodation premises which are exempted from registration and collecting TTx under item (d) above are as follows:
(i) Rumah Peranginan Persekutuan
(ii) Rumah Rehat Kerajaan Negeri
(iii) Rumah Peranginan Bank Negara Malaysia
(iv) Rumah Peranginan Tenaga Nasional Berhad

6 Religious or welfare body who fully operates accommodation premises for the purpose of religious or welfare activities not for commercial purpose and registered under the written law and approved by the Minister responsible for religious or welfare matters.
7 An operator of accommodation premises having four or less than four rooms. ( <= 4 rooms)


Therefore, we have designed a database structure specially for business which has provide accommodation to tourists.
MyTTx-00c.jpg



Source from Royal Malaysian Customs Department official page
List of Guidance about MYTTx :
1. General Guide on Tourism Tax [Panduan Am Cukai Pelancongan]
2. Guide on Registration
3. Guideline to fill up Form TTx-01 [Panduan Mengisi Borang TTx-01]
4. Guide on Return, Payment and Refund
5. Guideline to fill up Form TTx-03 [Panduan Mengisi Borang TTx-03]
6. Guideline to fill up Form TTx-04 [Panduan Mengisi Borang TTx-04]


Modules Require

  1. SQL Accounting (S&P)
  2. DIY field
  3. DIY script


MyTTx Database

Last Customisation Update : 29 Aug 2017

1. MyTTx database consists of:
a. Compliance of Tax Invoice / Invoice format follow the MYTTx and GST standard.
b. MYTTx preset setting ready.
c. TTx-03 form.
2. Click on the link below and get the backup file for MYTTx database structure:
MYTTx-Testing Company
3. Restore this backup.
4. Enter the user ID and password with “ADMIN” to login.

History New/Updates/Changes

Last Customisation Update :

  • Not available

MyTTx Basic Settings (Compulsory)

MyTTx - Maintain Account

[GL | Maintain Account...]

Under Current Liabilities, create a new GL Accouunt for:
GL Account Description
TTx-201 TTx - Payable


MyTTx - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group setting for TTx:
Stock Group Description Costing Method Sales Code Cash Sales Code S.Return Code
TTx TTx Fixed Costing TTx-201 TTx-201 TTx-201
MyTTx-01.jpg


MyTTx - Maintain Stock Item

[Stock | Maintain Stock Item…]

MyTTx-02a.jpg


MyTTx list settings are compulsory to follow :
No. Code Description Item Group Base UOM Ref.Price Output Tax Stock Control
1. TTx TTx TTx ROOM/NIGHT 10.00 NS Untick
2. TTxE TTx Exempted TTx ROOM/NIGHT 0.00 NS Untick
NOTE:
1. For GST registered person, output tax must set to NS.
                 NS - Matters to be treated as neither a supply of goods nor a supply of services, and no GST chargeable (0%)
2. For Non-GST registered person, output tax must LEAVE IT BLANK.


Room Settings

Room - Maintain Account

[GL | Maintain Account...]

GL Account Description
500-000 SALES


Room - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group Description Costing Method Sales Code Cash Sales Code S.Return Code
ROOM ROOM Fixed Costing 500-000 500-000 500-000
MyTTx-03.jpg


Room - Maintain Stock Item

[Stock | Maintain Stock Item…]

MyTTx-04a.jpg


1. You can create different room types as different item code.
2. Example of the room types settings list are:
No. Code Description Item Group Base UOM Ref.Price Output Tax Stock Control
1. ROOM-NORM NORMAL-ROOM CHARGES ROOM ROOM/NIGHT 200.00 Untick
2. ROOM-EXEC EXECUTIVE-ROOM CHARGES ROOM ROOM/NIGHT 400.00 Untick
3. ROOM-DELUX DELUXE-ROOM CHARGES ROOM ROOM/NIGHT 600.00 Untick
NOTE:
For GST or Non-GST registered person, output tax always LEAVE IT BLANK.


Service Charge Settings

Service Charge - Maintain Account

[GL | Maintain Account...]

GL Account Description
500-001 SERVICE CHARGES


Service Charge - Maintain Stock Group

[Stock | Maintain Stock Group...]

Stock Group Description Costing Method Sales Code Cash Sales Code S.Return Code
SERVICE-CHARGE SERVICE CHARGE Fixed Costing 500-001 500-001 500-001
MyTTx-05.jpg


Service Charge - Maintain Stock Item

[Stock | Maintain Stock Item…]

MyTTx-06a.jpg


1. Example of the Service Charge setting:
No. Code Description Item Group Output Tax Stock Control
1. SERVICE-CHARGE Service Charge SERVICE-CHARGE Untick
2. UOM Tab can be use to preset the types of room rate.
No. UOM RATE Ref.Price
1. ROOM-NORM 1.00 200.00
2. ROOM-EXEC 1.00 400.00
3. ROOM-DELUX 1.00 600.00
3. SERVICE SETTINGS
3.1 Tick to confirm this is Service Charge code.
3.2 Enter a service rate %. Example the screenshot below is 10%.
MyTTx-06b.jpg


NOTE:
For GST or Non-GST registered person, output tax always LEAVE IT BLANK.


New Guest Details

[Customer | Maintain Customer...]

1. You can maintain all the guest particular details at Maintain Customer.
2. Record the passport no at company name 2. See the screenshot below.
MyTTx-07a.jpg


3. Tick on TTX Payable checkbox if he/she is NOT a Malaysian national or a permanent resident who holds MyPR card.
MyTTx-07c.jpg


Record of Tax Invoice / Invoice

[Sales | Invoice...]

MyTTx-08i.jpg
No. Field Name Original Field Name DIY Field
1 Item Code Item Code
2 Description Description
3 No of Room UDF_Room_Qty YES
4 Types UOM
5 Room Rate Unit Price
6 Date Stay Delivery Date
7 Sub Total Sub Total
8 Tax Tax
9 Tax Amt Tax Amt
10 Sub Total(Tax) Sub Total(Tax)
11 Service Chrg % UDF_Service_Rate YES
1. Click on New.
2. Select a customer (guest).
Tips:
MyTTx-08j.jpg
a. TTx Payable checkbox is based from Maintain Customer. 
b. You can override during the invoice entry. 
c. For example, the system will auto correct to TTx Exempted if the TTX Payable checkbox is unticked.


3. Select an agent (eg. front desk agent).
4. Enter the room, service charges, date stay, TTx at the details parts.
5. Select the room, service charges and TTx at Item Code column.
MyTTx-08a.jpg
6. Enter the number of rooms to be stay at No of Room column.
MyTTx-08b.jpg
7. For service charges, select the types of the room (eg. room normal or executive) to calculate the service charge % on the room type rate.
MyTTx-08c.jpg
8. Enter the Date Stay.
MyTTx-08d.jpg
9.To confirm the Invoice, click on Save.
10. You can preview/print the Tax Invoice or Invoice.


Sample of Full Tax Invoice (For GST Registered Person)

MyTTx-09.jpg


1. Full Tax Invoice requires the following information for operators registered with GST:
a) the word ‘tax invoice’ in a prominent place;
b) the tax invoice serial number;
c) the date of issuance of the tax invoice;
d) the name, address and identification number of the supplier;
e) the name and address of the person to whom the goods or services are supplied;
f) a description sufficient to identify the goods or services supplied;
g) for each description, distinguish the type of supply for zero rate, standard rate and exempt, the quantity of the goods or the extent of the services supplied and the amount payable, excluding tax;
h) any discount offered;
i) the total amount payable excluding tax, the rate of tax and the total tax chargeable to be shown separately;
2. The additional details required in the tax invoices are as follows:
a) the Tourism Tax Identification Number of the operator; and
b) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.


Sample of Invoice (For Non-GST Registered Person)

MyTTx-10.jpg


For operators not registered for GST, details to be include in the invoice, receipt or other document to the tourist are as follows:
a) the invoice serial number;
b) the date of the invoice;
c) the name, address and the Tourism Tax Identification Number of the operator;
d) the name and address of the person to whom the accommodation premises are provided; and
e) the rate and amount of TTx payable, separately from the charges for the accommodation provided by the operator.


Adjustment Using Debit/Credit Note

Credit Note

[Sales | Credit Note...]

1. Click on New.
2. Select a customer (guest).
3. Right click on the Credit Note title. See the screenshot below.
MyTTx-11a.jpg


4. Select the tax invoice/invoice to transfer for CN adjustment.
5. State the reason at the document description. See the screenshot below.
MyTTx-11b.jpg


Debit Note

[Sales | Debit Note...]

1. Click on New.
2. Select a customer (guest).
3. Select a Tax Invoice/Invoice at From Doc. See the screenshot below.
MyTTx-11c.jpg


4. State the reason at the document description.

Print TTX-03 form

[Sales | Print Sales Price History...]

MyTTx-12.jpg


1. Select the date range (Taxable Period).
2. Tick the following document types.
  • Invoice
  • Cash Sale
  • Debit Note (adjustment)
  • Credit Note (adjustment)
3. Click Apply.
4. Preview / print the TTx-03 form.

Sample of TTx-03 generated from SQL Account

Page 1
TTx-03.1.jpg


Page 2
TTx-03.2.jpg


TTx-03 Part A - Detail of Operator

[File | Company Profile...]

1. Click Edit the Company Profile.
2. Click to the More tab.
3. Enter the Tourism Tax Identification number in ATS/ATMS Permit No.
MyTTx-14.jpg


TTx-03 Part D - Declaration Part

[User | Maintain User...]

Under Misc tab, you can update the following info as required in TTx-03 form.
  • IC (New)
  • IC (Old)
  • Passport
  • Nationality
MyTTx-13.jpg