Below table shows the tax codes for Taxable Purchases

Tax CodeTax RateDescription
1TX6%Purchases with GST incurred at 6% and directly attributable to taxable supplies.
2IM6%Import of goods with GST incurred.
3IS0%Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme).
4BL6%Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff).
5NR0%Purchase from non GST-registered supplier with no GST incurred.
6ZP0%Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services).
7EP0%Purchases exempted from GST. E.g. purchase of residential property or financial services.
8OP0%Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods overseas).
9TX-E436%Purchase with GST incurred directly attributable to incidental exempt supplies.
10TX-N436%Purchase with GST incurred directly attributable to non-incidental exempt supplies.
11TX-RE6%Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.
12GP0%Purchase transactions which disregarded under GST legislation (e.g. purchase within GST group registration).
13AJP6%Any adjustment made to Input Tax e.g.: Bad Debt Relief & other input tax adjustment.
TX-CG6%Capital goods acquired. (BOX 16)

 

Below table shows the tax codes for Taxable Supply

Tax CodeTax RateDescription
1SR6%Standard-rated supplies with GST Charged.
2ZRL0%Local supply of goods or services which are subject to zero rated supplies.
3ZRE0%Exportation of goods or services which are subject to zero rated supplies.
4ES430%Incidental Exempt supplies.
5DS6%Deemed supplies (e.g. transfer or disposal of business assets without consideration).
6OS0%Out-of-scope supplies.
7ES430%Exempt supplies under GST
8RS0%Relief supply under GST.
9GS0%Disregarded supplies.
10AJS6%Any adjustment made to Output Tax e.g : Longer period adjustment, Bad Debt recover, outstanding invoice > 6 months& other output tax adjustments.