Guide on Disbursement and Reimbursement

This Guide discusses the issue of how a taxable person’s recovery of expenses are characterised and what is the method used to determine expenditure incurred by him which can be classified as a disbursement or reimbursement for service tax purposes. There may be three parties (service provider, claimant and customer) involved in reimbursement & disbursement.

Source:

• gov.my
• KPMG

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