1. What are the basic infrastructures for revenue collection ?
• To ensure a complete collection system – Arahan Perbendaharaan 53
• To provide basic need to public that is notification on receipt for payment made – Arahan Perbendaharaan 61
• To ensure Pemungut be given authorisation in writing to collect money – Arahan 53 and Arahan Perbendaharaan 69
• To ensure complete set of documents – Arahan Perbendaharaan 61
2. What is Kewangan 248 and what is Kewangan 249 ?
• Kewangan 248 is a cash book that shows information about collection of monies, amount of monies credited to banks and also the classification of accounts to which the monies are credited to.
• Kewangan 249 is a main cash book used by Pemungut whom does not have many types of collection.
3. What is Debit Advice ?
• Debit Advice ia a document used by banks to show the transfer of money from one’s account to another account. In the case of Custom’s Pemungut, it is a document that shows transfer of Customs revenue collection for a certain period of time from Customs Station’s accounts to Customs Main collection account.
4. What are the documents needed for a complete set of Penyata Pemungut to be processed ?
• In order for a Penyata Pemungut to be processed the following documents are needed :
i. Penyata Pemungut that consists of Borang Slip Masuk Bank that has bank’s confirmation credit print-out, Pungutan Dimasukira Ke Dalam Akaun-Akaun Di Bawah, Senarai Cek/Kiriman Wang/Wang Pos/Bank Draf Yang Dibayar Masuk, Butir-Butir Akaun Subsidiari (if applicable) and Senarai Resit Yang Dikeluarkan, and
ii. PC POS / RM 20 / Consol Reports, or
iii. Debit Advice (whereby the amount of Debit Advice should tally with the amount of the said Penyata Pemungut) – only with regard to Pemungut that use their own bank’s account before being transferred to Customs Main collection account.