PROTON HOLDINGS BERHAD

FIN-3 - BUSINESS TRAVEL AND OTHER EXPENDITURES

CLAIM FORM

TO BE COMPLETED BY EMPLOYEE
NAME IN FULL
DATE
(As per I.C or passport)
COMPANY Perusahaan Otomobil Nasional Sdn Bhd
STAFF. NO
(Fill in the company name)
DESIGNATION
I.C NO.
SUPPLIER QUALITY ENGINEERING SECTION
NAME OF DIVISION / DEPARTMENT
M Y 0 1 - 2 1 1 0 8 PHONE/EXT
COST CENTRE CODE
DESTINATION H/P NO.
PROJECT CODE/ WBS ELEMENT
PURPOSE
WBS CATEGORIES ( A* ) EXPENSED OFF | | INTANGIBLE ASSET
VEHICLE / MODEL NO. ( A*) * OWN CAR  *  CO.CAR

OPEX AMOUNT
PROJECT M'sia
DESCRIPTION A/C
A/C CODE (RM) TAX SUB – TOTAL
CODE BEFORE
GST CODE AMOUNT
GST 6% (RM)
1 AIR TRANSPORTATION-LOCAL 60205020 70101030 TX
2 GROUND T’PRTN LOCAL (Limo) 60205010 70101040 EP
GROUND T’PRTN LOCAL (Others) 60205010 70101040 N/A EP
3 ACCOMMODATION –LOCAL 60205040 70101050 TX/NR
4 SUBSISTENCE –LOCAL 60205050 70101060 N/A OP

5 AIR TRANSPORTATION- OVERSEAS 60205070 70101070 N/A OP

6
GROUNDTRANSPORTATION-
60205080 70101080 N/A
OP
OVERSEAS
7 ACCOMMODATION – OVERSEAS 60205090 70101090 N/A OP
8 SUBSISTENCE – OVERSEAS 60205100 70101100 N/A OP
9 ENTERTAINMENT – STAFF 60220270 70101120 TX
10 ENTERTAINMENT – EC 60220280 70101120 TX/NR
11 ENTERTAINMENT – OTHERS 60220280 70101120 BL
12 OTHERS
a) CLOTHING ALLOWANCES 60205110 70101110 TX/NR
b) OTHERS EXPENSES **
SUB TOTAL
LESS: ADVANCE
NETT AMOUNT ( Reimbursement to staff or Staff refund to company)
AMOUNT IN WORDS RINGGIT MALAYSIA : Eight hundred Forty Five and seventy only
Note : Please tick ( )
A* - Whichever is applicable
** To refer tax code list ( for Finance and GHR use only)
I HEREBY DECLARE THAT THE ABOVE EXPENSES ARE FOR OFFICIAL PURPOSE

CLAIMED BY EMPLOYEE RECOMMENDED BY APPROVED BY

............................................................ ............................................................... .....................................................................

( ) (with Official Stamp) (Senior Manager and above and follow as
per reporting line – with Official Stamp)

1. TRAVELLING CLAIMS (MILEAGE AND OTHERS*)

DETAILS OF CLAIMS
KM Claim M’sia Tax Total
Date Particulars Amount GST Invoice/GST Amount
(RM) 6% receipt No. (RM)

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Purpose/Description / From /To

Others*

TOTAL
*Example others – Parking and fuel receipt

2. ACCOMMODATION& ALLOWANCES (OVERSEAS AND LOCAL)

Date/Time Accommodation Allowances (RM) Tax Total
of M’sia Invoice Amount
Departure & GST /GST (RM)
Arrival 6% receipt
No.
Ex. Amount Sub-
Place Stayed Foreign MISC
Rate (RM) s’tence

TOTAL

3. ENTERTAINMENT

  Entertainment M’sia Tax Total Amount (RM)

Particulars
Date Amount GST 6% Invoice
  Tick (✔) the following, ST : Staff, EC: Existing Customers, OT : Others (RM) (RM) GST
Receipt
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CLAIM FORM

No.
  Purpose:        
Name(Staff)/Company Name(Customers):
         
S E O
No.Pax:
   1 T C T          
S E O
No.Pax:
   2 T C T          
S E O
   3 T C T
No.Pax:
         
S E O
   4 T C T
No.Pax:
         
S E O
   5 T C T
No.Pax:
         
S E O
No.Pax:
   6 T C T          
S E O
No.Pax:
   7 T C T          
S E O
No.Pax:
   8 T C T          
         
  Purpose:        
  Name(Staff)/Company Name(Customers):        
S E O
No.Pax:
   1 T C T          
S E O
No.Pax:
   2 T C T          
S E O
   3 T C T
No.Pax:
         
S E O
   4 T C T
No.Pax:
         
S E O
   5 T C T
No.Pax:
         
S E O
No.Pax:
   6 T C T          
S E O
No.Pax:
   7 T C T          
S E O
No.Pax:
   8 T C T          
         
  Purpose:        
Name(Staff)/Company Name(Customers):
         
S E O
No.Pax:
   1 T C T          
S E O
No.Pax:
   2 T C T          
S E O
   3 T C T
No.Pax:
         
S E O
   4 T C T
No.Pax:
         
S E O
   5 T C T
No.Pax:
         
S E O
No.Pax:
   6 T C T          
S E O
No.Pax:
   7 T C T          
S E O
No.Pax:
   8 T C T          
         

4 - OTHERS EXPENSES ( CLOTHING ALLW & OTHERS)

Claim Amount M’sia Tax
(RM) GST Invoice/GST Total Amount
Date Particulars/Purpose 6% receipt No. (RM)

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FIN-3 - BUSINESS TRAVEL AND OTHER EXPENDITURES

CLAIM FORM

TOTAL 100.00

5. STAFF CLAIMS VERIFICATION AND JOURNAL ENTRY BY GROUP FINANCIAL SERVICES

TO BE COMPLETED BY ACCOUNT PAYABLE, FINANCE Total for each attachment/page

Sub-Total
Pg Pg Sub-Total (RM)
(RM)
POSTING PERIOD
(DD/MM/YYYY)

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FIN-3 - BUSINESS TRAVEL AND OTHER EXPENDITURES

CLAIM FORM

SAP DOC NO

INITIALS TOTAL

NO ACCOUNT CODE TAX DEBIT CREDIT

code
1 60205020 70101030
GST

2 60205010 70101040
3 60205040 70101050
GST
4 60205050 70101060
5 60205070 70101070

6 60205080 70101080
GST
7 60205090 70101090
GST
8 60205100 70101100
9 60205110 70101110
GST

10 60220280 70101120
GST
11 OTHERS

TOTAL

JOURNAL ENTRY APPROVED BY

......................................
.......................................... . .....................................................................
(VERIFIED BY) SECTION MANAGER/ MANAGER FINANCE OPERATIONS

Explanatory Notes:
1. Malaysian Goods & Services Tax (GST) is effective from 1 April 2015. It replaces sales tax and services tax.
In foreign countries, it is sometime called Value Added Taxes (VAT).

2. For accommodation (local) and other local expenses with invoice gross value (ie value before GST) of more than RM500 ,
the staff must submit a valid tax invoice to qualify for reimbursement. As per Regulation 22 of the GST Regulations 2014 a
valid tax invoice must additionally contain the following :-
a. Tax Invoice number and date
b. The Invoice is addressed to the Company’s name and address (refer to Attachment I)
c. Name and address of the supplier.
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d. Description to describe the goods

e. Type of supply
f. Total amount exclusive and inclusive of GST
g. Any discount offered.
h. Rate of tax
i. If quoted in foreign currency, be also expressed in Ringgit in accordance with para 5 of the 3 rd Sch of GST Act.

3. For expenses below RM500, the staff may submit the receipts or *Simplified Tax Invoices (*According to section 33 of
the GST Act,the Director General may allow any supplier to exclude certain particulars such as “words of Tax
Invoice”,”Name and address of the recipient”and “Price and tax for each item” from a tax invoice) to substantiate the
claims. If the invoice is GST inclusive, the GST amount can be determined by using the formula (6/ 106 x invoice value).

4. For expenses and GST/VAT incurred in overseas, the staff can submit the claims which include the foreign GST/VAT and
will be reimbursed together with the expenses incurred. Where possible, PROTON's VAT agent will seek reimbursement
from Inland Revenue Board (IRB).

5. For entertainment, the staff must prepare a separate listing as per item no 3. This is because the Company can claim GST on
entertainment incurred for employees and existing customers only.

7. Details of GST tax code and explanation is attached for your reference.

No. SAP Tax Code SAP Description (max 50 char) Tax Rate Royal Malaysian Customs' Description

Purchases with GST incurred at 6% and directly

01. TX Input tax 6%-Purchases with 6% GST 6%
attributable to taxable supplies.
Purchase from GST-registered supplier with no
GST incurred. (e.g. supplier provides
02. ZP Input tax 0%-Zero rated purchases 0%
transportation of goods that qualify as
international services).
Input tax 0%-Purchases exempted from Purchases exempted from GST. E.g. purchase of
03. EP 0%
GST residential property or financial services.
Purchase transactions which is out of the scope of
Input tax 0%-Purchases out of scope of
04. OP 0% GST legislation (e.g. purchase of goods
GST
overseas).
Input tax 0%-Purchases fr non GST reg. Purchase from non GST-registered supplier with
05. NR 0%
supplier no GST incurred.
06. IM Input tax 6%-Import of goods with GST 6% Import of goods with GST incurred.
Purchases with GST incurred but not claimable
Input tax 6%-GST incurred but not
07. BL 6% (Disallowance of Input Tax) (e.g. medical
claimable
expenses for staff).

Attachment I

1. Perusahaan Otomobil Nasional Sdn Bhd

Persiaran Kuala Selangor
Seksyen 26
4000 Shah Alam
Selangor Darul Ehsan

2. Proton Edar Sdn Bhd

Centre of Excellence Complex
KM 33.8 Westbound Shah Alam Expressway,
47600, Subang Jaya,
Selangor Darul Ehsan

3. Proton Tanjung Malim Sdn Bhd

Mukim Hulu Bernam Timur
Daerah Batang Padang
35950 Behrang Stesen
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Tanjung Malim
Perak Darul Ridzuan

4. Miyazu (M) Sdn Bhd

Lot No. 17288
Jalan Jelawai 1
Proton City 4
35900 Tanjung Malim
Perak Darul Ridzuan

5. Proton Parts Centre Sdn Bhd

No.1, Jalan U1/22
Seksyen U1
HICOM Glenmarie Industrial Park
40714 Shah Alam
Selangor Darul Ehsan

6. Lotus Cars Malaysia

Lot 2806, Jalan Damansara
Sg. Penchala
60000 Kuala Lumpur

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FIN-3 _ Revised Staff Claim wth GST _effective 1st April 2015