非谋利机构 住家管理费应免GST

2014-11-12 14:11 •点击数：76 •新闻由东方日报提供
叶章华 报导 
（吉隆坡12日讯）组屋丶公寓管理层也难逃消费税！有雪隆居协认为，管理层并非营利机构，所以不该征税。消费税只会令原本就非常难收的管理费更加难收。

槟城丹绒国会议员黄伟益日前指出，将于明年4月实施的消费税，也会牵连分层管理建筑的领域，即无论是豪华公寓丶中价公寓或廉价组屋。

他说，有管理层或联合管理机构（JMB），并有委任产业管理公司管理公寓或组屋，同时用保险公司丶英达丽水丶电梯维修公司丶律师服务所所提供的服务等，只要这些公司的年度营业额达50万令吉，不管管理层每年有否真的收到50万令吉的管理费，都必须缴付6%服务税。

华联花园别墅公寓委员会主席张坚业表示，我国公寓或组屋管理层一直都面对「收不到管理费」的问题。消费税落实后，每一户住家的管理费都会随着上涨，届时就会有更多住户不愿意付管理费。

须完善产业管理制

「百物上涨，管理费也会随着调整，人民除了要面对通货膨胀，现在连基本的需求的『居住』都需要付消费税，实在是太不合理。粗略估计，以后每户住家都需要多付10至50令吉的管理费用。」

（士拉央12日讯）士拉央市议员公正党空缺从年头开始多个空缺，在近几个月内渐渐被填补。

今天有两名市议员宣誓，分别是拉辛及诺山，都曾担任过市议员，目前领养第9区及第19区。另外一名人选将在下周宣誓，如此一来，士拉央市议员共24个空缺即将被填满。

士拉央市议会主席莫哈末阿兹兹指出，行动党及伊斯兰党市议员的任职期为两年，公正党则一年。这表示，3名新委任的市议员将在接下来的2个月履行职务。虽然如此，相信3名市议员在这两个月内能克守本分，做好工作。

与此同时，士拉央市议会每年年尾都会举办考察团，到国外或外坡实地考察，探讨地方政府的管理方式，所有市议会官员以及市议员都必须出席。

「今年，我们将于本月22日前往柔佛州及新加坡考察3天，了解环境以及卫生的情况。同时也让参与的市议员及官员增广见闻，了解到其他地方政府的打理方式。」

拉辛与诺山不约而同表示，虽然只有一个半月，但将在有限的时间内，尽能力完成市议会的需求，提供良好的服务给居民。

两名公正党市议员诺山（左5起）及拉辛，在周三宣誓。右起为市议员游佳豪丶黄伟强丶林晋伙及阿兹兹。-伍信隆-士拉央市议员职填满他说，政府没有严厉和完善的管制制度来监督和管理产业管理公司，导致公寓和组屋面对管理不善和「收不到管理费」的问题。

「既然收不到管理费，管理层就无法给予合理和完善的服务，如公寓的基本设施无法提升等，届时又会产生更多的问题。」

他认为，政府应该体恤和了解人民面对的经济负担。买车买楼逃不了消费税，现在连住的「家」也要缴付额外费用，令人民原本艰巨的生活雪上加霜。

大城堡Endah Regal居协主席萧羽雄则说，若管理层或联合管理机构要缴6%的消费税，那麽最终就会把这个负担转嫁到居民身上，现在的管理费已不便宜。

「在隆市地区，公寓的管理费估计平均每月150令吉，一些豪华公寓更要约900令吉。若把消费税转嫁给居民，若以900令吉计算，意味着须额外缴交54令吉，累积下来是一笔庞大的费用。」

「管理层或联合管理机构并非营利机构，过去也未曾被要求税务，所以应该豁免缴消费税。」

他说，要管理层或联合管理机构缴交消费税是不合理的，因为他们只是管理居住的范围，而不是在赚取盈利。

带上座谈会研讨

「大马产业经纪公会（MIEA）将在本月19日有个座谈会，届时我将在会上把提出这个课题，以便能做进一步研讨。」

八打灵再也居协联合会顾问廖威明则认为，管理层须缴付6%消费税并不会造成太大影响。有能力住在中价及高级公寓的居民，是有足够经济能力应付。

「至于廉价组屋，据我了解很多居民都没缴交管理费，虽然消费税可能造成管理费的调涨，但廉价组屋没有健身室和游泳池，就算管理费调涨差别也不会太大。」

Flat residents have to pay GST for maintenance despite exemption

BY JENNIFER GOMEZ Published: 11 December 2014

Residents living in low-and low-medium-cost apartments will have to fork out more for management fees due to a loophole in the GST Act, say property groups. – The Malaysian Insider filepic, December 11, 2014.

Low- and low-medium-cost apartment residents will still be burdened with higher maintenance costs when the goods and services tax (GST) kicks in, a registered property manager said today.

This is contrary to the tax exempt supply list in which management fees for these apartments is listed.

Association of Valuers, Property Managers, Estate Agents and Property Consultants in the Private Sector, Malaysia (PEPS) advisor Wong Kok Soo said that these residents would still be exposed to GST passed on to them from the services provided by the likes of technicians and repairmen.

Only goods and services on the zero-rated supply list can claim from Customs the GST incurred through payments to service providers, known as input tax.

"So the net effect is (low- and low-medium cost housing) residents will be paying 6% of their maintenance charges to the government as tax," Wong said at a press conference in Petaling Jaya today.

This meant that there would be no relief to the lower income group, despite their residential developments being listed under the exempt supply list.

"The government thinks that they have relieved those living in low- and low-medium-cost stratified units and therefore they should be happy.

"But the reality is they are now forced to increase their maintenance collection by 6% because they have to pay higher bills to the service providers for maintenance," he said.

National House Buyers Association (HBA) honorary secretary Chang Kim Loong said that the scenario has turned out to be unfortunate for low- and low-medium-cost apartment dwellers.

"There is obviously lack of thought in the planning of GST and some were very ill-advised and didn't understand the entire concept of giving exemptions," he said.

Chang said that HBA, PEPS, the Royal Institution of Surveyors Malaysia (RISM) and the Malaysian Institute of Professional Property Managers (MIPPM) had sent a petition to Prime Minister and Finance Minister Datuk Seri Najib Razak earlier this month pointing out the problems with the low- and low-medium-cost stratified apartments.

These property industry groups want the government to exempt all categories of stratified properties from GST on management fees.

In the petition, they said it was unfair for other categories of stratified developments to be subjected to GST under the standard rated tax supply.

Other than low- and low-medium-cost stratified developments, those living in other categories of strata property would have to pay GST on their maintenance fees.

Under this standard-rated scheme, one can claim refund of GST input tax (imposed by service providers) from Customs.

But Wong said it was unfair to have to pay GST on their maintenance fees as they were contributing their own monies to maintain, upkeep, refurbish, upgrade and safeguard their own common property.

Wong pointed out that the Joint Management Body (JMB) or the Management Corporation (MC) is formed as a voluntary body by owners to maintain and upkeep common property with monies collected from property owners.

He added that the Income Tax Department recognised maintenance collection in strata developments as mutual income and not subject to income tax.

"So why are they subject to GST," he asked.

According to Wong, the GST Act lists JMB and MC as carrying out a business, despite it was not for pecuniary profit.

Wong said the effect of higher maintenance costs would mean that levels of maintenance, especially for the lower category of strata developments, would decline due to lack of funds.

He added that for strata developments, there is always insufficient collection of maintenance fees, giving the example of medium-cost apartments where the collection rate is only 40% to 60%.

However, GST needs to be paid based on 100% billing and not actual collection.

In their petition to the prime minister, the coalition wants all categories of strata properties to be put under the zero-rated list, noting that this would require an amendment to the GST Act, as the law currently states that only essential goods are categorised under zero-rated tax supply. – December 11, 2014.

- See more at: http://www.themalaysianinsider.com/malaysia/article/flat-residents-have-to-pay-gst-for-maintenance-despite-exemption#sthash.EpvV31HN.dpuf

公寓管理費徵消費稅‧檳將上訴要求豁免

2014-12-05 17:15（檳城5日訊）檳州政府將向中央政府上訴，要求中央政府豁免國內高樓住宅單位管理費的6%消費稅。

• 林冠英（中）在佳日星（左）和陳福星的陪同下召開新聞發佈會，要求中央政府豁免國內高樓住宅單位管理費的消費稅。（圖：星洲日報）

檳州首席部長林冠英今日在檳州房屋發展委員會主席佳日星、大馬房地產發展商會（REHDA）檳州分會主席拿督陳福星的陪同下召開新聞發佈會。

林冠英說，在即將實行的消費稅制度下，高樓住宅單位的管理費也將被徵收6%消費稅，這將為國內許多人民帶來影響。

他說，檳威兩地共有23萬5千932單位分層地契單位（高樓單位，包括廉價及中廉價組屋），若以一家庭4人來計算，受影響者超過100萬人，是檳州的約60%人口。

他說，檳州行政議會在週三的會議中議決，州政府將向中央政府上訴，要求中央政府豁免國內高樓住宅單位管理費的6%消費稅。

他說，人民因為買不起平地屋，才購買高樓住宅單位，但如卻被徵收管理費的消費稅，這很不公平。

陳福星：對業主不公

陳福星說，高樓住宅管理層收取管理費是用來管理公寓或組屋，比如支付清潔工作的費用、還電費等，為何這需要付消費稅？

他說，目前高樓住宅管理層很難收獲100%的管理費，但每個月也需支付100%的消費稅，這會導致對支付管理費的業主更不公平，因為他們需要為不繳管理費的業主負擔消費稅。

檳發展商廣告准證不獲批
林冠英：或政治報復

林冠英說，中央政府針對檳州的發展商，不發廣告准證，這是一項政治報復。

房屋部長拿督阿都拉曼達蘭8月在甲拋峇底區巫統大會上曾說過，若檳州區域發展機構（P E R D A）和房屋發展機構（J K P）在檳州的發展計劃需檳州策劃單位（S P C）通過，那麼房屋部也可以要求檳州發展商在申請發展圖測時，需通過布城消拯總部的批准，而不只是檳州消拯局。

今年9月，檳州的發展商就接獲需向布城消拯總部申請的指示，而發展商也面對廣告准證無故不獲批准的困境。

林冠英受詢時說，他不排除這是一項政治報復，他促房屋部給予合理的解釋。

（星洲日報）

GST unfair to residents in gated communities, says DAP lawmaker

Residents staying in landed properties with gated and guarded facilities will be subjected to pay the 6% of Goods and Services Tax (GST) for their maintenance fees, Cheras MP Tan Kok Wai (pic) revealed today.

The DAP politician said although the rule only applies to security companies that earned more than RM500,000, it was still unfair as residents mainly chose to live in gated communities for safety reasons.

He urged Putrajaya not to make the people pay additional tax for a services as basic as security, which was close to every person's heart.

"Some may say it is a lifestyle choice to live in a guarded environment, but it is not, it has become a real necessity due to the rising crime rate in the country.

"As it is, we already pay taxes which go towards salaries of the police, but we still have to engage security services to guard our neigbourhood because we don't feel secure or safe. Now, this is a third form of payment by paying GST," Tan added.

He said he was paying RM180 a month for his gated living in Cheras, adding that rather than paying to the security firm in that price range, many would rather save the money if there was an option.

Lim pointed out that residents only came to know that they needed to pay GST for their maintenance and security fees about four months ago.

"(Surely) There are many other items and services that are bound to be taxed which the people didn't know about and this will further burden them in view of the rising cost of living," he said.

Tan echoed Seputeh MP Teresa Kok's pledge earlier today that DAP will continue to pressure Putrajaya to rethink its decision to charge GST on maintenance fees.

Kok was in Kuchai Lama with more than 15 management corporation (MC) heads representing over 30,000 apartment and condominium dwellers opposing to the idea that they would need to pay GST for their monthly management and maintenance fees next year.

Similar to the gated and guarded community, apartment and condominium dwellers would be imposed on MCs collecting more than RM500,000 in maintenance fees.

This came following a notice from the Finance Ministry to the Kuchai Brem Park residents informing them that GST would be imposed on MCs collecting more than RM500,000 in maintenance fees.

The letter, dated October 29, also mentioned that GST would only be exempt for low-cost and low-medium cost apartments.

In a following letter dated November 17, pursuant to the appeal by the Brem Park residents, the Finance Ministry wrote that the principle of GST did not differentiate whether the activity was for profit or otherwise, asserting that even activities conducted by non-profit organisations were subject to GST regulations.

The ministry noted that under GST, there was no differentiation between an MC and JMB of a residential condominium and a commercial condominium.

When contacted, National House Buyers Association honorary secretary general Chang Kim Loong declined comment until he was clearer on the actual situation regarding the imposition of GST on maintenance fees. – November 23, 2014.

- See more at: http://www.themalaysianinsider.com/malaysia/article/unfair-to-impose-gst-on-safety-of-landed-home-owner-in-gated-communities-sa#sthash.oqdwjrvY.dpuf

Why charge GST on maintenance fees, condo bodies ask

BY JENNIFER GOMEZPublished: 23 November 2014

Management corporation representatives today denounced Putrajaya’s move to impose the GST on monthly management and maintenance fees. – The Malaysian Insider pic by Zhafri Azmi, November 23, 2014.

More than 15 management corporation (MC) heads, representing more than 30,000 residents living in apartments and condominiums in the Klang Valley, came together today against the implementation of the 6% goods and services tax (GST) on their monthly management and maintenance fees next year.

Saying that it penalises them over landed property owners, the group also said there was a lack of thought that went into the plan to charge GST on Management Committees (MCs) that collected more than RM500,000 annually as the ruling did not specify the density of the strata projects.

Seputeh MP Teresa Kok, who attended the press conference at the Kuchai Brem Park condo community hall in Kuala Lumpur today, called on the relevant agencies to clarify the grey areas.

She said many low-medium-cost apartment MCs would be collecting more than RM500,000 in yearly maintenance because of the higher number of units.

A resident of Brem Park 2, C.W. Tay said this would also mean that those who lived in high-end condo projects with limited units would escape the GST as their maintenance fees collection per year could be less than RM500,000. As such, he called on Putrajaya to explain how it classified strata projects into low-cost, low-medium and high-end categories.

MC secretary for Abadi Indah Apartment in Taman Desa Christy Loh asked who would make up for the shortfall from defaulters who did not pay their maintenance fees, adding that on average, about 20% to 30% avoided paying maintenance fees.

"So who is going to pay for their GST portion when they default?" she asked.

MC chairman for the Kuchai Brem Park 2 condo project Raymond Lee said Malaysia was not ready to follow in the footsteps of Singapore in charging its condo dwellers GST as the latter was a high-income nation.

Lee added that the Malaysian government probably had the wrong impression all those who lived in condos and apartments in this country were rich.

He said he was a retiree who bought his unit in Brem Park for RM82,000 in 1988, adding that the unit was now worth RM350,000.

"I am a retiree and not orang kaya (rich person). But given the security situation in Malaysia, many of us choose to live in condos where there are security facilities, but don't get the wrong idea that we are rich."

Kuchai Brem Park 1 condominium chairman Lim Kah Pin said that residential MCs were non-profit organisations and had no commercial activity.

He added that their statutory duty under the Strata Titles Act was to collect maintenance fees from residents and were responsible for the upkeep of facilities, such as housekeeping, landscaping, security services, lift, CCTVs and electrical and mechanical services among others.

"Unlike commercial MCs, we are non-business related.

"Residents paying their maintenance charge is akin to family members contributing monthly expenses for household expenses, such as food, utility bills and other family-related expenses," Lim added.

The press conference was held following a notice from the Finance Ministry to the Kuchai Brem Park residents informing them that GST would be imposed on MCs collecting more than RM500,000 in maintenance fees.

The letter dated October 29 also mentioned that GST would only be exempt for low-cost and low-medium cost apartments.

In a following letter dated November 17 pursuant to the appeal by the Brem Park residents, the Finance Ministry wrote that the principle of GST did not differentiate whether the activity was for profit or otherwise, asserting that even activities conducted by non-profit organisations were subject to GST regulations.

The letter also mentioned that the Goods and Services Act 2014 stated that the services of an MC and Joint Management Body (JMB) were classified as conducting a business, adding that, as such, both entities were deemed to be doing business although they were primarily to serve residents.

The ministry also noted that under GST, there was no differentiation between an MC and JMB of a residential condominium and a commercial condominium.

Lim, however, said today the ministry was presuming that low-income earners and the poor only inhabited low-cost and low-medium cost apartments, adding that this was a mistaken belief.

"The truth is many low-income earners live in residential condos, including hawkers, taxi drivers, single parents, retirees and pensioners.

"If the ministry feels that the 6% should be imposed on condo dwellers, then it should be applied to all residential units.”

Kok also raised the issues of another grey area, related to the sinking fund, where she said some MCs collected sinking fund as part of the maintenance fee.

"So will the sinking fund also be imposed the 6% GST or are they going to apportion it out?

"How will they do this?"

Kok said that she would continue to raise the issue in Parliament next week with the relevant ministries and agencies. – November 23, 2014.

- See more at: http://www.themalaysianinsider.com/malaysia/article/why-charge-gst-on-maintenance-fees-condo-bodies-ask#sthash.p1xitYyx.dpuf

黃偉益：分層管理法案及地契法令是啥？‧1月13日來聽專家解析

• 
  黃偉益（右）和孫意志呼吁高樓住宅管理層和居民，踴躍參加明年1月13日舉辦的分層地契管理法案及分層地契法令講座。（圖：星洲日報）

（檳城）由於2012年分層管理法案和分層地契法令修訂法案已於上月杪通過，預料將對高樓住戶帶來深遠影響，光大區州議員黃偉益1月13日邀請高樓住宅專家為公眾解析。

國會下議院在11月26日通過2012年分層管理法案，以及修改1985年分層地契法令。目前已提呈上議院尋求通過，再取得國家元首御准後，最快可能將於下月憲報公佈。

黃偉益說，這項“2012年分層管理法案與1985年分層地契法令及其最新修訂法案”研修課程，將明年1月13日在光大5樓舉行，並邀請2名對分層地契有深一層認識的土地測量師莊光漢和執業律師李凱主講。

面對問題機構可派代表出席

他說，分層管理法案也會取代2007年建築與共管產業法令，而檳州的高樓住宅不少正在面對無法申請到分層地契的情況，包括因為發展商清盤、土地問題、財務因素等，希望面對問題的高樓住宅管理機構和共管機構，能夠派代表踴躍出席。

他也歡迎公眾到場聆聽，以瞭解分層管理法案和分層地契法令修訂法案對自身利益的影響。

黃偉益說，講座是由光大區州議員服務中心及行動黨檳州房屋及地方政府局聯辦，主講人以英文為媒介語，收費僅30令吉，現場也會有人協助翻譯出席者的問題。

報名截止日期是明年1月8日，詳情可聯絡04-2270215、017-4108914、012-4290163。

新法案納入各高樓需要
成立另一附屬管理機構

黃偉益說，分層管理法案涵蓋推行電子分層地契系統，主講人將在課程中剖析。新法案也納入各別高樓可視本身的需要，成立另一個附屬管理機構。

“新法案還有分層管理仲裁庭，調解高樓住戶的糾紛，同時，任何居民拖欠管理費，共管機構有權力查封流動資產，拍賣後用作繳付管理費。”

他說，雖然法案還未憲報公佈，但共管機構可預先發出通告要求業主繳清管理費，當法案正式通過後，共管機構就可以向建築總監申請執行查封行動，包括拖欠超過6年管理費的業主，管理機構仍有權向業主追討。

孫意志：落實新法案
高樓住戶獲更多保障

行動黨檳州房屋及地方政府局主任孫意志說，新法案可為高樓住戶帶來更多保障，居民也應該瞭解本身的權利，包括如何履行高樓住宅居民的的責任。

他說，分層地契問題到今天還不能圓滿解決，其中一個原因是在獲得分層地契之前擅自擴建，進而影響其他人的分層地契申請程序。（星洲日報／大北馬）

2012分层管理法案明年若落实 欠管理费封屋卖资产

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  黄伟益（右）与孙意志吁请民众踊跃报名参与“2012分层管理法案及1985年分层地契法令与其最新修订法案研修课程”。

（槟城14日讯）光大区州议员黄伟益指出，高楼住屋共管机构可在现有的2007年建筑与共管法令下，向建筑总监提出申请后，发出2星期查封通知给拖欠管理费的屋主，冻结其流动产业后拍卖，作为偿还拖欠费用。

他说，虽然现有法令欠缺机制对付拖欠管理费屋主，惟共管机构可预计明年1月实行的2012分层管理法案包涵的机制和现有的法令相结合下，率先发通知书给有关屋主查封其屋子和冻结流动资产。

黄伟益也是首长政治秘书及槟州社青团团长，他今日联袂槟州民主行动党房屋及地方政府局主任兼威省市议会市议员孙意志，在其百年路光大区州议员服务中心举行的“2012分层管理法案及1985年分层地契法令与其最新修订法案研修课程”新闻发布会上，这么说。

取代建筑与共管法

此项研讨会由槟州光大区州议员服务中心与槟州民主行动党房屋及地方政府局联办。

他说，预料于11月26日提呈的2012分层地契法案，会于下星期休会前在国会获得通过，以取代现有的2007年建筑与共管法令，在提呈国家元首批准后，将会于明年开始实行。

他说，此项法案生效后，将会在各州通过宪报公布以接受全部或部分法令内容。因此，此项法令有机会在明年初首季在槟州执行。

他说，在新法令下将会设立一个分层管理仲裁庭，由一位主席和副主席及20位成员组成，巡回各州，解决高楼住屋所面对的问题和诉讼。

分层管理仲裁庭 将扩至各州

黄伟益表示，开始阶段全国只会有单一的分层管理仲裁庭，不过往后将会扩展到各州和设立区域办公室。

“一切公寓或组屋发生的纷争和问题都可以通过分层管理仲裁庭解决，这包括顶层漏水涉及的上下层业主或住户谁应负责维修的问题。”

他补充，分层管理法案及修正1985年分层地契法令修正曾在2005年由中央政府提呈，不过较后被撤回。

因此在未有仲裁庭和法令下，高楼居民面对的问题无处解决。

未获分层地契前 屋主勿扩建房屋

槟州民主行动党房屋及地方政府局主任孙意志指出，2012分层管理法案及1985年分层地契法令修正将使到高楼居民受惠，也成为他们的新希望。

他说，新法令将有助于解决高楼居民拖欠管理费的问题，也可以监督管理公司在财物收支上的状况。

他表示，政府除了要达到居者有其屋的目标，也应该有法令来让居民知道居住高楼住屋中可为和不可为的事项。

此外，孙意志说，由于分层地契问题多，因此他奉劝业主在未取得分层地契前，勿扩充或改建本身的房屋。

他说，一般上上述研讨会收费约需数百至千余令吉不等，因此他希望组屋与公寓管理公司、共管机构成员、相关领域人士和居民踊跃报名参与。

另一方面，他说，上述研讨会是深具意义及有利于高楼住户的，因此他希望往后会有更多代议士及管理公司能够主办类似的研讨会。

分层地契法令课程

“2012分层管理法案及1985年分层地契法令与其最新修订法案研修课程”，定于2013年1月13日（星期日）上午10时至下午4时，在光大5楼C和F视听室举行。

分两阶段进行由槟州光大区州议员服务中心与槟州民主行动党房屋及地方政府局联办的上述研讨会，报名费30令吉（包括午餐及讲义），截止日期为2013年1月8日（星期二）。

研讨会分两阶段进行，首阶段是于上午10时30分至中午12时30分，由测量师庄光汉主讲“分层地契申请与问题个案”。次阶段是于下午2时至下午4时，由律师李凯主讲“2012分层地契法案的应用程序”。

有兴趣参加者可通过以下地址报名：槟州光大区州议员服务中心，槟城百年路门牌31号电话：04－2270215、017－4198914、012－4290163传真：04－2278215电邮：dapkomtar308@gmail.com