WILL MY BILL HAVE ELECTRICITY. In collaboration with
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1 WILL MY ELECTRICITY BILL HAVE GST? In collaboration with
2 Yes, the Goods and Services Tax (GST) will be calculated for Tenaga Nasional Berhad s bills starting 1 April DOMESTIC CUSTOMERS The first 300kWh of electricity supplied to domestic customers has been gazetted by the Government as subject to 0% GST*. *Only for billing cycles of 28 days and above Only usage above 300kWh is subject to 6% GST. NON-DOMESTIC CUSTOMERS The supply of electricity to non-domestic customers is subject to 6% GST. Non-domestic customers who have registered for GST and are making taxable supplies can claim GST paid on their electricity bill through the Input Tax Credit (ITC) mechanism. 6% DESIGNATED AREAS (Langkawi & Tioman) Electricity supplied to domestic and non-domestic customers in Langkawi is subject to 0% GST. Electricity supplied to domestic and non-domestic customers in Tioman is not subject to GST. TIOMAN LANGKAWI
3 WHAT IS TNB s ROLE PERTAINING TO THE GST? Tenaga Nasional Berhad is one of the agents collecting GST on behalf of the Royal Malaysian Customs Department. FAQ I am a domestic customer. My usage for May 2015 is 250 kwh. Can I carry forward the remaining 50kWh to the next billing cycle and get 0% GST on 350kWh? No, 0% GST is only applicable on your first 300kWh for each billing cycle. I am a domestic customer. My usage for May 2015 is 320 kwh. Do I have to pay 6% GST for the entire 320kWh? No, you will not be charged GST on the first 300kWh. The next 20kWh will be charged 6% GST. I am a non-domestic customer. Do I enjoy 0% on my first 300 kwh too? No, 0% GST on the first 300kWh is for domestic customers only. Are deposits subject to GST? No, deposits are not subject to GST. Are late payment charges/power factor surcharges/ connected load charges subject to GST? No, these charges are punitive in nature. So they are not subject to GST.
4 E E 1 YOUR TNB BILL WITH GST EFFECTIVE 1 April 2015 TNB GOODS & SERVICES SUBJECT TO GST SUPPLY OF ELECTRICITY NEW CONNECTION OR UPGRADE OF CONNECTION Keterangan Tidak Kena Kena Jumlah GST GST Kegunaan kwh kwh Kegunaan RM ICPT (-RM x 677kWh) RM Kegunaan Bulan Semasa RM % GST (6% x RM188.36) RM KWTBB (1.6% x RM273.84) RM 4.38 TESTING OF METER STREET LIGHTING (e.g. private properties and highways) The rate of GST to be imposed. For most bills, it will be "6% GST". Caj Semasa RM Bacaan Meter The amount of GST to be collected NEON LIGHTING OR FLOODLIGHTS (e.g. billboards, signages and buildings) If you have any questions about GST for your TNB bill, please call from 7am - 11pm (365 days a year) Or visit your nearest Kedai Tenaga from 9am-4pm (working days) 1 April 2015 Terms & conditions apply
5
6 Ya, Cukai Barang dan Perkhidmatan (GST) akan dikenakan untuk bil Tenaga Nasional Berhad mulai 1 April PENGGUNA DOMESTIK Penggunaan 300kWh pertama untuk pengguna domestik telah diwartakan oleh Kerajaan pada kadar 0% GST*. *Hanya untuk tempoh bacaan bil 28 hari dan ke atas. Hanya penggunaan melebihi 300kWh tertakluk kepada 6% GST. PENGGUNA BUKAN DOMESTIK Pembekalan elektrik kepada pengguna bukan domestik tertakluk kepada 6% GST. Pengguna bukan domestik yang berdaftar GST dan membuat pembekalan bercukai boleh menuntut semula GST yang dibayar untuk bil elektrik melalui mekanisma Input Tax Credit (ITC). 6% KAWASAN DITETAPKAN (Langkawi & Tioman) Pembekalan elektrik kepada pengguna domestik dan bukan domestik di Langkawi dikenakan 0% GST. Pembekalan elektrik kepada pengguna domestik dan bukan domestik di Tioman tidak dicaj GST. TIOMAN LANGKAWI
7 APAKAH PERANAN TNB BERKAITAN GST? Tenaga Nasional Berhad merupakan salah satu ejen kutipan GST bagi pihak Jabatan Kastam Diraja Malaysia. SOALAN LAZIM Saya adalah pengguna domestik. Penggunaan elektrik bulan Mei 2015 saya adalah 250 kwh. Bolehkah saya bawa baki 50kWh itu ke bulan hadapan dan dicaj 0% GST untuk 350kWh? Tidak, 0% GST hanya akan dicaj untuk penggunaan 300kWh yang pertama bagi setiap pembilan bulanan. Saya adalah pengguna domestik. Penggunaan elektrik bulan Mei 2015 saya adalah 320 kwh. Adakah saya perlu bayar GST ke atas jumlah 320kWh? Tidak, GST tidak akan dikenakan pada penggunaan 300kWh yang pertama. Penggunaan 20kWh yang seterusnya dikenakan 6% GST. Saya adalah pengguna bukan domestik. Adakah saya layak menikmati 0% GST untuk penggunaan 300kWh yang pertama? Tidak, hanya pengguna domestik yang layak menikmati 0% GST untuk penggunaan 300kWh yang pertama. Adakah deposit dikenakan GST? Tidak, kerana deposit tidak tertakluk kepada GST. Adakah caj lewat bayar/ surcaj bekalan kuasa/ caj penyambungan tertakluk kepada GST? Tidak, caj-caj tersebut ditakrif sebagai penalti dan tidak tertakluk kepada GST.
8 E 1 BIL TNB ANDA BERMULA 1 APRIL 2015 BARANG & PERKHIDMATAN TNB YANG TERTAKLUK KEPADA GST BEKALAN ELEKTRIK PENYAMBUNGAN BAHARU ATAU MENAIK TARAF PENYAMBUNGAN PENGUJIAN METER LAMPU JALAN (hak milik persendirian dan lebuh raya) 8E 1 Kadar GST yang dikenakan. Untuk kebanyakan bil, ianya adalah 6% GST. Jumlah GST yang dikenakan LAMPU NEON ATAU LAMPU LIMPAH (papan iklan dan bangunan) Untuk maklumat lanjut mengenai GST untuk bil TNB anda, sila hubungi dari 7 pagi 11 malam (365 hari setahun) Atau kunjungi Kedai Tenaga terdekat dari 9 pagi 4 petang (hari bekerja) 1 April 2015 Tertakluk kepada terma dan syarat
9 ADAKAH BIL ELEKTRIK SAYA DIKENAKAN GST? Dengan kerjasama
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