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标题: 麻烦问懂会计的,关于调整GST [打印本页]

作者: xiaxia    时间: 2010-9-28 21:27:34     标题: 麻烦问懂会计的,关于调整GST

想麻烦问一下,

如果是9月份已经完成的工作,10月1号做INVOICE发给顾客,

GST需要报15%吗? GST是PAYMENT BASIS的,

谢谢啊,
作者: risenfan    时间: 2010-9-28 21:34:10

Time of supply rules

When there is a GST rate change (in this case from 12.5% to 15%), the GST rate you use depends on when the transaction occurs (the time of supply). The time of supply is when the supplier issues an invoice or receives a payment, whichever happens first.

http://www.ird.govt.nz/changes/gst/businesses/supply/




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