消费税申报分析(pdf 16页)(英文)

1. Introduction 1
2. Accounting Period 1
2.1 What is an Accounting Period? 1
2.1.1 Three Month Accounting Period 1
2.1.2 One Month Accounting Period 2
2.1.3 Six Month Accounting Period 2
2.2 Can I Change my Accounting Periods? 2
2.3 Can I Request for Accounting Periods that do not End
on the Last Day of a Month? 2
3. Return (GST F5) 3
3.1 When Will the GST Return Be Issued to me? 3
3.2 When Must I Submit My Return? 3
3.3 What If I Do Not Receive Or Lose My GST Return? 4
3.4 What Must I Do If There Are Errors on Previous Returns? 4
3.5 What Must I Do If I Have Not Traded in the Period? 4
3.6 What Must I Do If This Is My Final Return (GST F8)? 4
3.7 What If I Fail to Submit My Return or Submit an Incomplete Return? 5
4. Form Completion 6
4.1 In Filling Up Box 1, What Must I Include? 6
4.2 How Do I Fill Up Box 2? 6
4.3 How Do I Fill Up Box 3? 6
4.4 How Do I Fill Up Box 4? 7
4.5 In Filling Up Box 5, What Shall I Leave Out? 7
4.6 How to Fill Up Boxes 6, 7 & 8? 8
4.7 How to Fill Up Box 9 8
5. Payment 8
5.1 When Must I Pay? 8
5.2 I Have Completed My Return, How Can I Pay? 9
5.3 What Shall I Do If I Have Not Signed Up for GIRO Scheme? 9
5.4 What If My Net Amount Payable is Less Than $5.00? 9
5.5 What If My Payment is Not Made On or Before the Due Date? 9
5.6 What If My Return is Not Submitted On or Before the Due Date? 10
5.7 What If I Cannot Pay the GST Due? 10
5.8 What If I Have Not Received My Refund? 10
6. Miscellaneous 10
6.1 What If My Business Circumstances Change? 10
6.2 Do I Need to Pay for Postage? 11
7. Checklist 11
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