问个关于withholding tax 的问题，大家一定要帮忙啊

vivi0204

请教大家一个问题
要给OVERSEA的一个公司开发票，他们说明会有12%的withholding tax,之前我开过一张发票，因为是没有GST，所以我就在AMOUNT上加了12%的WHT，
再ISSUE了一个MANUAL credit note OFF 掉这个WHT用的，
因为如果收到扣掉WHT的钱，还是算IMPUTATED TAX,是要先GROSS UP 到revenue，再最后TAX OFFSET
可是客户没有扣WHT,付了发票的AMOUNT加上12%
现在我要开第二张发票，想请问需要加这个12%的WHT吗？还有journal应该是怎么样的啊？

谢谢了

lithgow

如果客户愿意承担wht,那就要加上，如果客户不愿意承担，就不加，如果有客户经理的化，最好和客户经理先沟通，因为客户经理一定知道这事情，因为客户经理和客户应该讨论过这事情，而且wht会影响GP,从而影响客户经理的commission,如果该扣客户没有扣的化，是客户的问题，是不对的，这要通过客户经理和客户沟通好，定下应该怎么办

vivi0204

Thanks for your reply, the client agree to apy the WHT 12%, and as we're consulting company, when propose the project, already get the agreement, so the client obviously know they will need to pay the 12% wht to the local tax authorisation , not us.
what I'm confused here is what if they pay the WHT ? do we need to refund, what will be the journal to enter/; and if they dont pay the WHT, we need to gross up, how the journal will be then?

can anyone help me at all, really appreciated !

frank6639

Withholding tax 是不是需OVERSEAS的公司交给海外的税务局？一般WHT是由付款人来“代扣代缴”的好像？
那样的话，你开发票100元，实际将收到88元，另12元将由海外公司代理你们支付给海外的税务局。
journal是：

Dr Bank 88
Dr WHT paid 12 (报税时用以抵税)
Cr Revenue 100

如果不是这样，而是有你们自己来缴纳的话，那你们开票100元（含GST），海外公司实付你们112元，则这个税，也许不太像Withholding tax.
不过也可以做为：

Dr Bank 112
Cr Revenue 100 (including GST)
Cr WHT payable 12 (这样感觉有点点怪)

仅供参考，欢迎探讨。

frank6639

看上去之前你的处理是没什么需调整的，倒是海外客户把钱付多了（没有withhold 12%）。

vivi0204

You're smart, thanks for the journal, also do you think we need to Cr franking account as well? from the WHT account?

but in this case, as the client stupid paid the WHT, which they should not, so the correct way is to refund them right?

by the way, there is no GST for the invoice, bit weird, but that what state on the contract.