Tiada terjemahan di dalam Bahasa Malaysia.
• 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 6
• 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.
• 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.
• 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.