Ahad, Ogos 01, 2010
   
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Seksyen Operasi ( COLLECTION REVENUE UNIT )

1. What are the basic infrastructures for revenue collection ?

Answer :

• 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 ?

Answer :

• 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 ?

Answer :

• 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 ?

Answer :

• 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. 

 

Seksyen Bayaran

1. Adakah tuntutan perjalanan boleh di tuntut jika menghadiri Hari Kastam Sedunia?
   Whether travelling claims is permitted if attending Customs World’s Day?
Jawapan :-
Tidak boleh kerana tuntutan perjalanan hanya boleh di tuntut jika ia berkaitan dengan tugas hakiki sahaja contohnya kursus dan menjalankan tugas di luar kawasan.

Travelling claims can only be granted if it is related to official duties  such as attending courses and outstation duty.

2. Bagaimana PTJ perlu mengklasifikasikan bayaran Perkhidmatan Bantuan Teknikal samaada di bawah kod objek sebagai 28000 (Penyelenggaraan dan Pembaikian kecil yang di beli) atau 29000 (Perkhidmatan Ikhtisas dan Perkhidmatan Lain Yang Dibeli dan Hospitaliti)?

How PTJ  classify payment for Technical Services either under  object code  28000 (Maintenance and Repair ) OR 29000 (Professional Services And Hospitality)?

Jawapan :-
PTJ perlu pastikan samaada belanja tersebut berkaitan Penyelenggaraan atau Perkhidmatan. Bagi Perkhidmatan Bantuan Teknikal ia perlu di rekod di bawah kod objek 29000.

PTJ must determined whether expenditure incurred related to maintenance and Repair and for Technical Services it must be record under object code 29000.


3. En. Rosyam Nor dari Pejabat Kastam Klang di arahkan bertugas ke Sarawak selama 3 hari.  Beliau meminta bayaran penginapannya sepanjang berada di Sarawak dibuat melalui Pesanan Tempatan (LO). Adakah ia dibenarkan?

Mr. Rosyam Nor from  Klang's Customs office is instructed to perform duty in Sarawak for 3 days and he requests his accommodation's  is paid  by  LO.

Jawapan :-
Tidak. Ini kerana LO hanya dikeluarkan bagi pembelian barangan atau perkhidmatan sahaja. Walau bagimanapun bagi jumlah bayaran penginapan dalam amaun yang tinggi  seperti penganjuran kursus atau seminar  adalah dibenarkan.

No  because LO is only issued for  goods supply or services rendered. LO is permitted for payment of large amount of package seminar and courses.

 

 

   

Alamat Ibu Pejabat

Ibu Pej. Jab. Kastam Diraja Malaysia
Kompleks Kementerian Kewangan
No. 3, Persiaran Perdana
Presint 2,
62596 Putrajaya
Tel :03-8882 2100/2300/2500
Waktu Operasi
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Rehat : 1.00ptg-2.00ptg
Rehat Jumaat : 12.15tgh-2.45ptg
Sabtu, Ahad & Cuti Umum : Cuti

Pautan

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Pautan Kastam Negeri