JABATAN KASTAM DIRAJA MALAYSIA ROYAL MALAYSIAN CUSTOMS DEPARTMENT PENYATA CUKAI BARANG DAN PERKHIDMATAN GOODS AND SERVICES TAX RETURN

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1 P.U. (A) 19 JABATAN KASTAM DIRAJA MALAYSIA ROYAL MALAYSIAN CUSTOMS DEPARTMENT GST - 3 PENYATA CUKAI BARANG DAN PERKHIDMATAN GOODS AND SERVICES TAX RETURN Note Penting (Important Notes) 1) 2) 3) 4) 5) 6) Sila isikan borang ini dengan menaip menggunakan HURUF BESAR. Please type in using BLOCK LETTERS. Sila rujuk Buku Panduan Mengisi Borang Cukai Barang dan Perkhidmatan (CBP). Please refer to Goods and Services Tax (GST) Forms Guide. Ruangan yang bertanda (*) adalah wajib diisi. Column with (*) is a mandatory field. Sila tandakan ( X ) dalam petak yang berkenaan. Please tick ( X ) accordingly. Sekiranya mengikrar nilai sifar, sila isi angka "". If declaring a zero amount, please fill in "". Sila hubungi Pusat Panggilan Kastam di talian / atau emel ccc@custom.gov.my untuk pertanyaan lanjut. Please contact Customs Call Center at / or ccc@custom.gov.my for further enquiry. 1) 2) Pindaan Amendment No. CBP * GST No. * Nama Perniagaan * Name of Business * BAHAGIAN A BUTIRAN ORANG BERDAFTAR PART A DETAILS OF REGISTERED PERSON ABC General Trading Sdn. Bhd. BAHAGIAN B BUTIRAN PENYATA PART B DETAILS OF RETURN 3) Tempoh Bercukai * Taxable Period * Tarikh Mula Start Date HH (DD) - BB (MM) - TTTT (YYYY) Tarikh Akhir End Date HH (DD) - BB (MM) - TTTT (YYYY) 4) Tarikh Akhir Serahan Penyata dan Bayaran * Return and Payment Due Date * HH (DD) - BB (MM) - TTTT (YYYY) 5) Cukai Output Output Tax Amaun (Amount) a) Jumlah ai Pembekalan Berkadar Standard * Total Value of Standard Rated Supply * 2,. b) Jumlah Cukai Output (Termasuk ai Cukai ke atas Hutang Lapuk Dibayar Balik dan Pelarasan lain) * Total Output Tax (Inclusive of Tax Value on Bad Debt Recovered & other Adjustments) * 1,2. Copyright of the Attorney General's Chambers of Malaysia 155 GST-3 1 / 3

2 P.U. (A) 19 No. CBP * GST No.* 6) Cukai Input / Input Tax Amaun (Amount) a) Jumlah ai Perolehan Berkadar Standard dan Berkadar Rata * Total Value of Standard Rate and Flat Rate Acquisitions * 1,. b) Jumlah Cukai Input (Termasuk ai ke atas Pelepasan Hutang Lapuk dan Pelarasan lain) * 6. Total Input Tax (Inclusive of Tax Value on Bad Debt Relief & other Adjustments) * 7) Amaun CBP Kena Dibayar (Butiran 5b - Butiran 6b) * GST Amount Payable (Item 5b - Item 6b) * 1,14. ATAU / OR 8) Amaun CBP Boleh Dituntut (Butiran 6b - Butiran 5b) * GST Amount Claimable (Item 6b - Item 5b) * 9) Adakah anda memilih untuk membawa ke hadapan pembayaran balik CBP? Do you choose to carry forward refund for GST? Ya Yes X Tidak No BAHAGIAN C MAKLUMAT TAMBAHAN PART C ADDITIONAL INFOATION Amaun (Amount) 1) Jumlah ai Pembekalan Tempatan Berkadar Sifar * Total Value of Local Zero-Rated Supplies * 11) Jumlah ai Pembekalan Eksport * Total Value of Export Supplies * 12) Jumlah ai Pembekalan Dikecualikan * Total Value of Exempt Supplies * 13) Jumlah ai Pembekalan Diberi Pelepasan CBP * Total Value of Supplies Granted GST Relief * 14) Jumlah ai Pengimportan Barang Dibawah Skim Pedagang Diluluskan * Total Value of Goods Imported Under Approved Trader Scheme * 15) Jumlah ai CBP Import Digantung dibawah butiran 14 * Total Value of GST Suspended under item 14 * 16) Jumlah ai Perolehan Harta Modal * Total Value of Capital Goods Acquired * 17) Jumlah ai Pelepasan Hutang Lapuk Termasuk Cukai * Total Value of Bad Debt Relief Inclusive Tax * 18) Jumlah ai Hutang Lapuk Dibayar Balik Termasuk Cukai * Total Value of Bad Debt Recovered Inclusive Tax * Copyright of the Attorney General's Chambers of Malaysia GST-3 2 / 3 156

3 P.U. (A) 19 No. CBP * GST No.* 19) Pecahan ai Cukai Output mengikut Kod Industri Utama Breakdown Value of Output Tax in accordance with the Major Industries Code Kod MSIC (MSIC Code) ai Cukai Output (Value of Output Tax) Peratusan (Percentage) 361 1,2. 1 % % % % % Lain-lain Others % JUMLAH TOTAL 1,2. 1% BAHAGIAN D AKUAN PART D DECLARATION Saya, dengan ini mengaku bahawa maklumat dinyatakan dalam borang ini adalah benar, betul dan lengkap. I, hereby declare that the information stated in this form are true, correct and complete. 2) Nama Orang Diberi Kuasa * Name of Authorized Person * Tan Ah Kow 21) 22) 23) No. Kad Pengenalan Identity Card No. No. Pasport * Passport No. * Kewarganegaraan Nationality Baru (New) * A Wajib untuk warga negara asing MALAYSIAN Lama (Old) (Mandatory for foreign citizen) 24) Tarikh Date HH (DD) - BB (MM) - TTTT (YYYY) 25) Tandatangan * Signature * UNTUK KEGUNAAN PEJABAT (FOR OFFICE USE ONLY) Tarikh Diterima * Received Date * HH (DD) - BB (MM) - TTTT (YYYY) Tarikh Cop Pos * Postmark Date * HH (DD) - BB (MM) - TTTT (YYYY) Copyright of the Attorney General's Chambers of Malaysia 157 GST-3 3 / 3

4 ABC General Trading Sdn. Bhd. List Of Invoice For Credit Note / Debit Note As At 3/6/216 CN/DN Amount Related Invoice Amount Taxable Period Credit/Debit (Inclusive Invoice (Inclusive GST Tax Declare / GST No. Note No. Date Of GST) No. Of GST) Paid Paid Claimed 1 CN 1 2/4/ IN 1 21,2. 1,2. Jan Mar TOTAL ,2. 1,2. 6.

5 GENERAL LEDGER LISTING Sample Trading Sdn Bhd Date 28/9/29 Period from 1 to 1 Page 1 Account No. 3/A1 ADVANCE ENERGY SDN. BHD. Date Ref Description Debit Credit Balance BALANCE B/F. 2/1/9 IN 1 SALES /1/9 IN 3 SALES /1/9 IN 11 SALES /1/9 IN 17 SALES /1/9 IN 2 SALES 3. 1,5. 8/1/9 IN 34 SALES 3. 1,35. 9/1/9 IN 41 SALES 3. 1,65. 12/1/9 IN 36 SALES 3. 1,95. 15/1/9 JV 2 CONTRA OF ACCOUNTS 1. 1,85. 16/1/9 IN 48 SALES 3. 2,15. 16/1/9 IN 5 SALES 3. 2,45. 2/1/9 CN 1 CREDIT OF ACCOUNT 1. 2,35. 22/1/9 IN 51 SALES 3. 2,65. 23/1/9 JV 1 CONTRA OF ACCOUNTS 1. 2,55. 23/1/9 OR 1 RECEIPT 1. 2, (IN 5) 24/1/9 IN 57 SALES 3. 2,75. Total Transactions 16 3, ,75. Account No. 3/A2 ADVANCE TECHNOLOGY BALANCE B/F. 3/1/9 IN 2 SALES /1/9 IN 4 SALES /1/9 IN 7 SALES /1/9 IN 12 SALES /1/9 IN 44 SALES /1/9 IN 45 SALES 3. 1,21. 15/1/9 IN 47 SALES 3. 1,51. 18/1/9 IN 32 SALES 3. 1,81. 2/1/9 IN 28 SALES 3. 2,11. 2/1/9 CN 2 CREDIT OF ACCOUNT 1. 2,1. 22/1/9 OR 2 RECEIPT 1. 1, (IN 4) 23/1/9 IN 53 SALES 3. 2,21. 23/1/9 IN 55 SALES 3. 2,51. 23/1/9 JV 1 CONTRA OF ACCOUNTS 1. 2,61. 24/1/9 IN 6 SALES 3. 2,91. 26/1/9 IN 27 SALES 3. 3,21. Total Transactions 16 3, ,21....Next Page

6 TRIAL BALANCE FOR THE MONTH OF JANUARY 29 Date 28/9/29 Sample Trading Sdn Bhd Page 1 YEAR-TO-DATE MONTH-TO-DATE ACC. NO. DESCRIPTION DEBIT CREDIT DEBIT CREDIT 3/ TRADE DEBTORS 7,515. 7, /1 PUBLIC BANK BERHAD / TRADE CREDITORS / SALES 7,915. 7,915. 5/1 SALES RETURNS / PURCHASES / SOCSO / TELEPHONE, WATER & ELECTRICITY / NEWSPAPER & PERIODICALS TOTAL 8,415. 8,415. 8,415. 8,415.

7 Sample Trading Sdn Bhd ( X) TRADING AND PROFIT & LOSS A/C 1/1/29-31/1/29 Page 1 (January) MONTH-TO-DATE REVENUE SALES 7,715. 7,715. COST OF PURCHASES CLOSING STOCK ( 21. ) ( 21. ) GROSS PROFIT/(LOSS) 7,436. 7,436. EXPENSES SOCSO TELEPHONE, WATER & ELECTRICITY NEWSPAPER & PERIODICALS NET PROFIT/(LOSS) 7,36. 7,36. ACCUMULATED PROFIT/(LOSS) B/F.. ACCMULATED PROFIT/(LOSS) 7,36. 7,36.

8 Sample Trading Sdn Bhd ( X) BALANCE SHEET AS AT 31/1/29 Page 1 31/1/29 31/12/28 CURRENT ASSETS TRADE DEBTORS 7,515.. STOCK 21.. CASH AT BANK ( 4. ). 7,136.. CURRENT TRADE CREDITORS 1.. NET CURRENT ASSETS 7,36.. 7,36.. FINANCED BY RETAINED EARNINGS 7,36.. 7,36.. I/WE HEREBY CERTIFY THAT THE STATEMENT GIVEN ABOVE IS TRUE AND CORRECT TO THE BEST OF MY/OUR KNOWLEDGE AND BELIEF.

9 BALANCE - PUBLIC BANK BERHAD Date 28/9/29 Sample Trading Sdn Bhd Page 1 As At 31/1/29 RECEIPTS DATE REF DESCRIPTION FOR CHQ. NO. BALANCE B/F. 23/1/9OR 1ADVANCE ENERGY SDN. BHD. IN /1/9OR 2ADVANCE TECHNOLOGY IN PAYMENTS DATE REF DESCRIPTION PAY TO CHQ. NO. 18/1/9PV 1ADVANCE ENTRY ADVANCE ENTRY /1/9PV 2ADVANCE ENTRY ADVANCE ENTRY /1/9PV 3SOCSO SOCSO /1/9PV 4TELEPHONE, WATER & ABC /1/9PV 5NEWSPAPER & PERIODICALS PQR

10 Sample Trading Sdn Bhd ( X) TRADING AND PROFIT & LOSS A/C 1/1/29-31/1/29 LAST YEAR REVENUE 7,715.. COST OF SALES ( 279. ). GROSS PROFIT/(LOSS) 7,436.. Distribution Costs.. Administration expenses ( 4. ). Other operating expenses.. Profit/(loss) from operations 7,36.. Finance costs.. Profit/(loss) before taxation 7,36.. TAXATION.. Profit/(loss) after taxation 7,36.. EXTRAORDINARY INCOME/(EXP.).. Net profit/(loss) from ordinary activities 7,36.. APPROPRIATION ACCOUNT.. Net profit/(loss) for the financial year 7,36.. ACCUMULATED PROFIT/(LOSS) B/F. ACCMULATED PROFIT/(LOSS) 7,36.

11 Sample Trading Sdn Bhd ( X) 12 Mth Expenses Ended 31/12/9 Distribution Costs. SOCSO 1. TELEPHONE, WATER & ELECTR 1. NEWSPAPER & PERIODICALS 2. Administration expenses 4. Other operating expenses. Finance costs. Total 4.

12 Sample Trading Sdn Bhd 18-Month Transactions (Single Account) Date 28/9/29 A/C NO. 5/ SALES

13 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax STATEMENT OF ACCOUNT A/C NO. 3/A1 ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR Date Page Month Attention Terms 28/9/29 1 JANUARY Dat Ref Description Debit Credi Balance BALANCE B/F. 2/1/9 IN 1 SALES /1/9 IN 3 SALES /1/9 IN 11 SALES /1/9 IN 17 SALES /1/9 IN 2 SALES 3. 1,5. 8/1/9 IN 34 SALES 3. 1,35. 9/1/9 IN 41 SALES 3. 1,65. 12/1/9 IN 36 SALES 3. 1,95. 15/1/9 JV 2 CONTRA OF ACCOUNTS 1. 1,85. 16/1/9 IN 48 SALES 3. 2,15. 16/1/9 IN 5 SALES 3. 2,45. 2/1/9 CN 1 CREDIT OF ACCOUNT 1. 2,35. 22/1/9 IN 51 SALES 3. 2,65. 23/1/9 JV 1 CONTRA OF ACCOUNTS 1. 2,55. 23/1/9 OR 1 RECEIPT 1. 2,45. 24/1/9 IN 57 SALES 3. 2,75. Ringgit Malaysia TWO THOUSAND SEVEN HUNDRED FIVE ONLY 2,75. 6 Months 7 Months 8 Months 9 Months 1 Months 11 Months Months 4 Months 3 Months 2 Months 1 Month Current ,75. We shall be grateful if you will let us have payment as soon as possible. Any discrepancy in this statement must be reported to us in writing within 1 days.

14 DEBTORS BALANCES - FOR THE MONTH OF SEPTEMBER 29 Sample Trading Sdn Bhd Account number from [ ] to [ZZZZZZZZ] AREA AGENT PERIOD 9 Date 28/9/29 Page 1 A/C NO. NAME AMOUNT 3/A1 ADVANCE ENERGY SDN. BHD. 21,95. 3/A2 ADVANCE TECHNOLOGY 17,31. 3/M1 MITSUI SAMPLE DOT.COM 9,6. TOTAL 48,815.

15 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax /A1 ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR BALANCE OUTSTANDING Your account indicates that the balance of 2,75. is still outstanding. Date Attention Term 28/9/29 We shall be glad if you would let us have payment as soon as possible. Please return your payment with the 'tear off' remittance section below. To Sample Trading Sdn Bhd 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax REMITTANCE ADVICE CHEQUE NO. BANK AMOUNT DATE Account Balance (As At 28/9/29) 2,75. From 3/A1 ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR

16 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR ACCOUNT NO. DATE A/C NO. 3/A1 28/9/29 REOVERDUE ACCOUNT We would like to inform you that the amount 21,95. in your account is overdued. Please prepare your payment immediately after receiving this letter. Please ignore this letter if your cheque is already in the mail. 6 Months 7 Months 8 Months 9 Months 1 Months 11 Months+ 3,9. 2, Months 4 Months 3 Months 2 Months 1 Month Current 5,3. 5,. 5,.... Yours Faithfully

17 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax PAYMENT VOUCHER ADVANCE ENTRY 12, JALAN PASAR 551 KUALA LUMPUR No. Date PV 1 18/1/29 Pay To Fo Amount() ADVANCE ENTRY RC 1 1. Ringgit Malaysia ONE HUNDRED ONLY 1. Authorised By Cheque No Received By Cheque Signed By

18 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax OFFICIAL RECEIPT ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR Received from ADVANCE ENERGY SDN. BHD. No. Date OR 1 23/1/29 the sum of ONE HUNDRED ONLY Being Payment of IN 5 1. Chq Issued By

19 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax DEBIT ADVANCE ENTRY 12, JALAN PASAR 551 KUALA LUMPUR No. Date DN 1 2/2/29 Particulars Amount() DEBIT OF ACCOUNT 1. Ringgit Malaysia ONE HUNDRED ONLY Authorised Signature

20 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR CREDIT NOTE No. Date CN 1 2/1/29 Particulars Amount() CREDIT OF ACCOUNT 1. Ringgit Malaysia ONE HUNDRED ONLY Authorised Signature

21 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax JOURNAL VOUCHER No. JV 1 Date Particulars Dr () Cr () 23/1/9 3/A2 ADVANCE TECHNOLOGY 1. 23/1/9 3/A1 ADVANCE ENERGY SDN. BHD. 1. CONTRA OF ACCOUNTS Authorised Signature Prepared By

22 Sample Trading Sdn Bhd ( X) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax INVOICE ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR No Sales Person Terms Date Page IN 73 JAMES 28/9/29 1 Item No. Description Qt U. Price Amount 1111 COMPUTER GUIDE FOR ENGINEERS 1 SET BY OXFORD PUBLICATIONS 1211 GL4 REFERENCE FOR ENGINEERS 1 SET BY CAMBRIDGE PUBLICATIONS 1311 WINDOWS BOOK 1 1 SET BY CAMBRIDGE PUBLICATIONS Ringgit Malaysia THREE HUNDRED THIRTY ONLY Computer generated document. No signature is required. 33.

23 EC COPIER RENTAL 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax INVOICE ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR No. Sales Person Terms Date Page IN 2 JAMES 5/3/21 1 Amount BEING RENTAL FROM 1/1/21 TO 28/2/21 5. MODEL Ricoh MFC7865 CURRENT METER READING DATED 3/2/ LESS PREVIOUS METER READING DATED 2/1/ TOTAL COPIES PHOTOSTATED 6428 LESS 3.% FOR SPOILT COPIES 193 NETT COPIES CHARGEABLE AT 3.5 SEN PER COPY Ringgit Malaysia TWO HUNDRED SIXTY EIGHT AND CENTS TWENTY THREE ONLY Computer generated document. No signature is required

24 ADVANCE TECH NOLOGY 76 JALAN ILMU 551 KUALA LUMPUR ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAM AN TWO 55 KUALA LUMPUR Tel Fax (GST Reg. No. A ) TAX INVOICE No. Sales Person Terms Date Page Attn John IN 2 STEVE 3/1/214 1 Item No. Description Qty U. Price Amount 1111 COMPUTER GUIDE FOR ENGINEERS ,. SR BY OXF ORD PUBLICATIONS 1211 GL4 REFERENCE FOR ENGINEERS SR BY CAMBRIDGE PUBLICATIO NS 1312 WINDO WS BOOK SR BY CAMBRIDGE PUBLICATIO NS Ringgit Malaysia ONE THOUSAND SEVEN HUNDRED FORT Y N IN E ON LY Computer generated document. No signature is required. 1,65. Add 6% GST 99. AMO UNT DUE 1,749. GST Summary 6 % Qty 18 Amount () 1,65. GST () 99.

25 TAX INVOICE ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST Reg. No. A ) ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No. Sales Person T erms Date Page Attn JIM MY IN L3 JAMES 6/1/214 1 Item No. Description Qty U. Price Total () () Disc. () Total () SL234 COMPU TER GUIDE FOR EN GINEERS BY OXFO RD PU BLICATIONS WINDOWS BOOK 1 BY CAMBRIDG E PUBLICATIO NS SUGAR SS SS SZ Ringgit Malaysia FIVE HUNDRED TWEN TY SEVEN AND CEN TS FORTY ONLY Computer generated document. N o signature is required Add 6% G ST 29.4 G ROSS GST Summary 6 % % Qty 5 8 Amount () GST () 29.4.

26 EC LAW & ASSOCIATES (GST Reg. No ) 1, JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax TAX INVOICE A/C NO. CON/SDA/BTS/3/96/A1 ADVANCE ENERGY SDN. BHD. 1, JALAN PASAR 551 KUALA LUMPUR Description Sales & Purchase of Property known as Unit No. 5A - 6, Floor No. 6, LION PARADE, Shopping Mall Purchase Price 28,34.7 Vendor ENTERPRISE DEVELOPMENT SDN. BHD. Purchaser/s Ah Kow No. Lawyer Terms Date Page IN 3 JAMES 28/1/21 1 Amount To our professional charges for services rendered in connection with the above matter including taking instructions, correspondences, attendances, perusals, drawing up documents, searches, inquiries, other incidentals works necessary to carry out the enquiries entrusted to us in respect of Sale and Purchase Agreement 2,7.85 Deed of Mutual Covenent 2. 2,27.85 Other Charges 1. Charges on (i) Sale and Purchase Agreement 24. (ii) Deed of Mutual Covenent Photostating 9. 3 Search fee 8. 4 Transport charges Miscellaneous Ringgit Malaysia TWO THOUSAND NINE HUNDRED THIRTY AND CENTS SEVENTY FOUR ONLY Computer generated document. No signature is required. 2, Add 6 % GST GROSS 2,93.74

27 ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST Reg. No. A ) TAX INVOICE ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No Attn Date Page IN 1 JIMMY 2/1/214 1 Item No. Particulars Not Taxable Taxable () () 1111 COMPUTER GUIDE FOR ENGINEERS 4. SR BY OXFORD PUBLICATIONS 1211 GL4 REFERENCE FOR ENGINEERS 5. SR BY CAMBRIDGE PUBLICATIONS 1311 WINDOWS BOOK SR BY CAMBRIDGE PUBLICATIONS Dollars ONE THOUSAND TWO HUNDRED EIGHT AND CENTS FORTY ONLY Sub-Total. 1,14. GST Summary 6 % Amount () 1,14. GST () 68.4 Add Not Taxable. 1,14. Add 6% GST 68.4 TOTAL 1,28.4 ABC General Trading Sdn. Bhd X... Authorised Signature

28 ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAMAN TWO 55 KUALA LUM PUR Tel Fax (GST Reg. No. A ) TAX INVOICE ADVANCE ENER GY SDN. BHD. 1 JALAN PASAR 551 KUALA LU MPUR Attn JIMMY No. Sales Person Terms Date Page IN 1 JAMES 2/1/214 1 No. Item No. Description Qty U. Price Total Total (USD) (USD) () COMPU TER GUIDE FOR EN GIN EERS SR BY OXFORD PU BLICATIONS GL4 REFERENCE FO R ENGINEERS SR BY CAMBRID GE PUBLICAT ION S WINDOWS BOOK SR BY CAMBRID GE PUBLICAT ION S GST Summary Qty Am ount () GST () Total ,14. 6 % 15 1, Add 6% G ST Amount Due , ABC General Trading Sdn. Bhd.

29 Public Bus Transport & Tour Sdn Bhd 12/1/15 Longer Period Adjustment GST Accounting Periods JAN 14 APR 14 JUL 14 OCT 14 - MAR 14 - JUN 14 - SEP 14 - DEC 14 Total Taxable Supplies Exempt Supplies Total Supplies Average Monthly Exempt Supply % Of Exempt Supplies Over Total Supplies De Minimis Rule Satisfied? NO NO NO NO NO % For Input Tax Recoverable Residual Input Tax Claimable Residue Annual Adjustment i)residual input tax provisionaly allowed (after apportionment) 9,1 + 4,95 + 1,6 + 15, = 21,65 ii) Recoverable input tax 18.3%X 55, =1,65 iii) Annual Adjustment 21,65-1,65 =11, Input Tax over-claim 11, Include 11, as output tax for GST accounting period JAN 15- MAR 15

30 GST Audit File C ABC General Trading Sdn. Bhd X A /1/214 31/3/214 12/5/214 EC Accounting v GAFv1.. P ADVANCE ENTRY J 2/1/214 RC 1 1 COMPUTER GUIDE FOR ENGINEERS TX P ADVANCE ENTRY J 2/1/214 RC 1 2 GL4 REFERENCE FOR ENGINEERS TX P ADVANCE ENTRY J 2/1/214 RC 1 3 WINDOWS BOOK TX P APPLE TRADING SDN. BHD K 3/1/214 RC 2 1 COMPUTER GUIDE FOR ENGINEERS TX P APPLE TRADING SDN. BHD K 3/1/214 RC 2 2 GL4 REFERENCE FOR ENGINEERS TX P APPLE TRADING SDN. BHD K 3/1/214 RC 2 3 WINDOWS BOOK TX S ADVANCE TECHNOLOGY B 3/1/214 IN 1 1 COMPUTER GUIDE FOR ENGINEERS SR S ADVANCE TECHNOLOGY B 3/1/214 IN 1 2 GL4 REFERENCE FOR ENGINEERS SR S ADVANCE TECHNOLOGY B 3/1/214 IN 1 3 WINDOWS BOOK SR S ADVANCE ENERGY SDN. BHD G 4/1/214 IN 2 1 COMPUTER GUIDE FOR ENGINEERS SR S ADVANCE ENERGY SDN. BHD G 4/1/214 IN 2 2 GL4 REFERENCE FOR ENGINEERS SR S ADVANCE ENERGY SDN. BHD G 4/1/214 IN 2 3 WINDOWS BOOK SR F

31 GST Summary Sheet of Total Acquisition and Input Tax for Taxable Period 1 JAN MAR 214 Types of Acquisition Value of Acquisition Excluding GST () Input Tax 6% () STANDARD RATE Claimable Non- Claimable 1. Normal Purchase 9, to make standard rated supply Normal Purchase to make Exempt supply Normal Purchase to make incidental Exempt Supply (Reg. 43 & 44A) 2. Purchase of Capital Goods to make standard rated supply Purchase of Capital Goods to make Exempt supply 3. Supplies with GST Relief 4. Imported Services 5. GST on Imports Sub Total 9, Adjustments 1. Bad Debt Relief 2. Credit Note / Debit Note 3. Capital Goods Adjustment 4. Annual Adjustment 5. Other Adjustments Sub Total Total 9,

32 GST Summary Sheet of Total Supply and Output Tax for Taxable Period 1 JAN MAR 214 STANDARD RATE Types of Supply Types of Supply Excluding GST () Output Tax 6% () 1. Normal Supply 1, Disposal of business assets 3. Deemed Supply Gifts, business assets used privately, etc. 4. Imported Services Sub Total Adjustments 1, Bad Debt Recovered 2. Credit Note / Debit Note Capital Goods Adjustment 4. Annual Adjustment 5. Other Adjustments Sub Total Total -2. 1, Net Tax Payable/(Claimable) [Output Tax - Input Tax] = (57.48) GST Summary Sheet for Additional Information for Taxable Period 1 JAN MAR 214 Types of Supply Value () GST () Total Value of Zero-Rated Local Supplies Total Value of Export Supplies Total Value of Exempt Supplies Total Value of Supplies with GST Relief Total Value of Goods Imported Under Special Scheme and GST Suspended Total Value of Disregarded Supplies (Suspended) Total

33 ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST Reg. No. A ) TAX INVOICE No CS 24 3/A1 ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR 21/5/ pm ============================== GL4 REFERENCE FOR ENGINEERS X 1. 1.SR GL4 REFERENCE FOR ENGINEERS X 1. 1.SR 2. Discount 1.11 Net GST Gross Rounding Adj -.2 Due 21.8 Pay Change 9.2 ============================== GST Summary Qty Amount() GST() 6 %

34 ABC General Trading Sdn. Bhd. 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST Reg. No. A ) TAX INVOICE No CS 2 3/A1 ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR 13/5/ pm ============================== WINDOWS BOOK X 3. 6.SR Item tax 3.6< WINDOWS BOOK X 4. 4.SR Item tax 2.4< WINDOWS BOOK X SR Item tax 2.1< 135. Discount. Net 135. GST 8.1 Gross ============================== GST Summary Qty Amount() GST() 6 %

35 ABC General Trading Sdn. Bhd. (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST ID ) TAX INVOICE Account No. Name 3/M1 MITSUI SAMPLE DOT.COM Invoice No. IN 39 Sales Person KONG Date 28/5/ am Description Qty Amount JOURNAL OF FINANCE SR JOURNAL OF ECONOMIC LITE SR Total Inclusive 6% 16. Rounding Adj.. Due 16. GST Summary 6 % Qty 2 Amount () 1. GST () 6. Goods Sold Are Not Returnable / Exchangeable. Thank You. Please Come Again

36 ABC General Trading Sdn. Bhd. (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST ID ) TAX INVOICE Name MITSUI SAMPLE DOT.COM Invoice No. CS 5 Sales Person KONG Date 2/6/ pm Description Qty Amount READER'S DIGEST SR JOURNAL OF ECONOMIC LITE SR Total Inclusive 6% 63.6 Rounding Adj.. Due 63.6 GST Summary 6 % Qty 3 Amount () 6. GST () 3.6 Goods Sold Are Not Returnable / Exchangeable. Thank You. Please Come Again VISA Cash 3.6

37 ABC General Trading Sdn. Bhd. (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (GST ID ) TAX INVOICE Name SAMPLE TRADING SDN. BHD. Invoice No. Sales Person CS 8 SEN Date 3/6/ pm Description Qty Amount READER'S DIGEST SR NATIONAL GEOGRAPHIC SR Total Inclusive 6% 1.7 Rounding Adj.. Due 1.7 Pay 11. Change 9.3 GST Summary 6 % Qty Amount () GST () Goods Sold Are Not Returnable / Exchangeable. Thank You. Please Come Again

38 ABC Management And Tax Consultants (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (SST ID ) INVOICE ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No. Attn Date Page IN 1 JIMMY 1/1/218 1 Particulars Not Taxable () Taxable () ACCOUNTING FEE 1,. AUDIT FEE 2,. FILING FEE 15. PHOTOSTATING 2. PRINTING & STATIONERY 3. TRAVELING EXPENSES 8. Ringgit Malaysia THREE THOUSAND FOUR HUNDRED SIXTY SEVEN AND CENTS EIGHTY ONLY Sub-Total 15. Add Not Taxable 3, ,28. Add 6% SST TOTAL 3,467.8 ABC Management And Tax Consultants X... Authorised Signature

39 ABC Management And Tax Consultants LIST TAX Date 1/1/218 GROSS - DATE REF NO. CUST. NO. NAME GROSS DISCOUNT DISCOUNT TAX FINAL 1/9/18 IN 6 3/A1 ADVANCE ENERGY SDN. BHD. 3,28.. 3, , /1/18 IN 7 3/A1 ADVANCE ENERGY SDN. BHD. 3,28.. 3, ,467.8 Page 1 6,56.. 6, ,935.6

40 ABC Management And Tax Consultants TAX RECEIVRD FROM DEBTORS Period From 9 To 1 Date 1/1/218 TAX < VALUE OF GOODS, SERVICES Page 1 VALUE OF GOODS, SERVICES PROVIDED PROVIDED SUBJECT NO PD BTH TN DATE ACCOUNT A/C DESCRIPTION CODE REF. NO. DESCRIPTION DEBIT CREDIT TO SST SST /1/18 3/A1 ADVANCE ENERGY SDN. BH OR 2 RECEIPT 3, , , , ,467.8

41 * SST-2* No. SST-2 P.U. (A) 214 Pindaan / Amendment JABATAN KASTAM DIRAJA MALAYSIA ROYAL MALAYSIAN CUSTOMS DEPARTMENT PENYATA CUKAI JUALAN / CUKAI PERKHIDMATAN SALES TAX / SERVICES TAX RETURN Nota Penting (Important Notes) 1) 2) 3) 4) 5) Sila isikan borang ini dengan menaip menggunakan HURUF BESAR. Please type in using BLOCK LETTERS. Sila rujuk Panduan Mengisi Penyata SST-2. Please refer to SST-2 Returns Guidelines. Ruangan yang bertanda (*) adalah wajib diisi. Column with (*) is a mandatory field. Sekiranya tiada nilai untuk diikrar, sila isi angka "". If nothing to declare, please fill in "". Sila hubungi Pusat Panggilan Kastam di talian / atau emel ccc@custom.gov.my untuk pertanyaan lanjut. Please contact Customs Call Center at / or ccc@custom.gov.my for further enquiry. BAHAGIAN A MAKLUMAT PENGILANG BERDAFTER / ORANG BERDAFTAR PART A REGISTERED MANUFACTURER / REGISTERED PERSON PARTICULARS CUKAI JUALAN / SALES TAX CUKAI PERKHIDMATAN / SERVICE TAX 1) 2) No. Pendaftaran SST SST Registration No Nama Pengilang Berdaftar / Orang Berdaftar Name of Registered Manufacturer / Registered Person ABC Management And Tax Consultants 3) Tempoh Bercukai * Taxable Period * Dari From 1 (hari) (day) / 9 (bulan) (month) / 1 8 (tahun) (year) hingga until 3 1 (hari) (day) / 1 (bulan) (month) / 1 8 (tahun) (year) 4) Tarikh Akhir Serahan Penyata dan Bayaran Return and Payment Due Date 3 (hari) (day) / 1 1 (bulan) (month) / 1 8 (tahun) (year) Copyright of the Attorney General's Chambers of Malaysia 61

42 P.U. (A) 214 BAHAGIAN B1 MAKLUMAT JUALAN / PERKHIDMATAN PART B1 SALES / SERVICE TAX DETAILS (5) Bil. No. (6) Maklumat Barang Bercukai / Jenis Perkhidmatan Bercukai Dibatalkan * Description of Taxable Goods / Type of Taxable Service Provided * (7) Kod Tariff Kastam / Kod Jenis Perkhidmatan * Customs Tariff Code / Service Type Code * (8) ai Barang-barang Dijual / ai Kerja Yang Dilakukan * Value of Taxable Goods Sold / Value of Work Performed * () (9) ai Barang-barang Yang Dipakai Sendiri / Dipupus ai Perkhidmatan Dipakai Sendiri * Value of Goods For Own Used / Disposed Value of Service For Own Use * () (1) ai Perkhidmatan Bercukai * Value of Taxable Service * () 1 Public Accountant ,26. JUMLAH * TOTAL * 6,26. JUMLAH KESELURUHAN * NET TOTAL * 6,26. BAHAGIAN B2 NILAI CUKAI YANG KENA DIBAYAR ATAS BARANGAN (JUALAN / PELUPUSAN / KEGUNAAN SENDIRI) / PERKHIDMATAN (PERKHIDMATAN DIBERIKAN / KEGUNAAN SENDIRI) PART B2 VALUE OF TAX PAYABLE FOR GOODS (SALES, DISPOSED, OWN USE) / SERVICES (SERVICES PERFOED / OWN USE) 11) Jumlah ai Jualan dan Cukai Yang Kena dibayar Mengikut Kadar Cukai. Total Value of Tax Payable as Per Tax Rate. a) c) d) Barangan Bercukai Berkadar 5%. Taxable Goods at 5% Rate. b) Barangan Bercukai Berkadar 1%. Taxable Goods at 1% Rate. Perkhidmatan Bercukai selain dari Kumpulan H. Taxable Services other than from Group H. Perkhidmatan dari Kumpulan H. Taxable Services from Group H. 12) Jumlah ai Cukai Yang Kena Dibayar. Toatl Value of Tax Payable. (12) = [11(a) + 11(b)] / [11(c) + 11(d)] 13) Amaun Potongan Cukai Melalui Nota Kredit / Cukai Kontra *. Amount of Tax Deducted form Credit Note / Contra Tax *. 14) Jumlah Cukai Yang Kena Dibayar Sebelum Penalti Dikenakan. Total Tax Payable Before Penalty Imposed. (14) = (12) - (13) 15) Kadar Penalti / Amaun Penalti. Penalty Rate / Penalty Amount. 16) Jumlah Cukai Kena Dibayar Termasuk Penalti. Total of Tax Payable Inclusive Penalty. (16) = (14) + (15) Copyright of the Attorney General's Chambers of Malaysia ai Jualan / Perkhidmatan Bercukai / Bilangan Kad Value of Taxable Sales / Service / No. of Cards 62 6,26. UNIT % Kadar Cukai Tax Rate 5% 1% 6% 25 ai Cukai Kena Bayar Value of Tax Payable

43 P.U. (A) 214 BAHAGIAN C BARANG-BARANG DI BAWAH JADUAL KEDUA, PERINTAH CUKAI JUALAN (KADAR CUKAI) 218 PART C GOODS UNDER SCHEDULE 2, SALES TAX (RATE OF TAX) ORDER ) Jumlah ai Cukai dan Cukai Yang Kena dibayar mengikut kadar cukai. Total Value of Tax Payable as per rate of tax. Berkadar At Rate Berkadar At Rate Berkadar At Rate % Per Liter * Per Litre * Per Kilogram * Per Kilogram * ad-volerum * ad-volerum * ai Jualan Bercukai Value of Taxable Sales ai Cukai Kena Bayar Value of Tax Payable BAHAGIAN D JUALAN YANG DIKECUALIKAN CUKAI JUALAN PART D SALES EXEMPTED FROM SALES TAX 18) Jumlah Barang-barang Bercukai Yang Dikecualikan Cukai di bawah Perintah Cukai Jualan (Barang-barang Yang Dikecualikan Daripada Cukai) 218 *. Sales of Taxable Goods Exempted From Tax under the Sales Tax (Goods Exempted From Tax) Order 218 *. a) b) Eksport / Kawasan Khas / Kawasan Ditetapkan *. Export / Special Area / Designated Area *. Jualan Tempatan Kepada Orang di bawah Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 218 Local sales exempted to person under the Sales Tax (Person Exempted From Paymant of Tax) Order 218 1) Jadual A (Kumpulan Orang) *. Schedule A (Class of Person) *. 2) Jadual B (Pengilang Spesifik Barangan Tidak Bercukai) *. Schedule B (Manufacturer of specific non taxable goods) *. 3) Jadual C (Barang Mentah / Pembungkusan / Komponen) *. Schedule C (Raw Materials / Packaging / Components) *. i) Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan) *. Item 1 and 2 (Purchase / Importation of Raw Material Exempted From Sales Tax) *. ii) Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan) *. Item 3 and 4 (Purchase / Importation of Raw Material on behalf of Registered Manufacturer Exempted From Sales Tax) *. iii) Butiran 5 (ai Kerja Dilakukan Yang Dikecualikan Cukai Jualan) *. Item 5 (Value of Work Performed Exempted from Sales Tax) *. BAHAGIAN E BELIAN DI BAWAH JADUAL C, PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI JUALAN) 218 PART E PURCHASE UNDER THE SCHEDULE C, SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX) ORDER ) Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan) *. Item 1 and 2 (Purchase / Importation of Raw Material Exempted From Sales Tax) *. 2) Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan) *. Item 3 and 4 (Purchase / Importation of Raw Material on behalf of Registered Manufacturer Exempted From Sales Tax) *. 21) Butiran 5 (ai Kerja Dilakukan Yang Dikecualikan Cukai Jualan) *. Item 5 (Value of Work Peformed Exempted from Sales Tax) *. Copyright of the Attorney General's Chambers of Malaysia 63

44 P.U. (A) 214 BAHAGIAN F AKUAN PART F DECLARATIONS 22) Dengan ini saya sebagai pegawai yang diberi kuasa mengesahkan dan memperakui bahawa butir-butir yang dinyatakan dalam penyata ini adalah benar dan lengkap. I as an authorized officer hereby certify that the particulars stated in this return are true and complete. Tarikh / Date 3 (hari) (day) / 1 1 (bulan) (month) / 2 1 (tahun) (year) 8... Tandatangan Penikrar Declarant Signature 23) Nama Pengikrar Name of Declarant Tan Kong King 24) No. Kad Pengenalan / Passport Identity Card / Passport No ) Jawatan Pengikrar Designation of Declarant Manager 26) No. Telefon Telephone No BAHAGIAN G UNTUK KEGUNAAN PEJABAT PART G FOR OFFICIAL USE 27a)... Tarikh Penyata Diterima Date Return Received 27b)... Tarikh Cop Pos Post Marked Date 27c)... Pegawai Penerima Received Officer Copyright of the Attorney General's Chambers of Malaysia 64

45 ABC Legal Services (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (SST ID ) INVOICE ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No. Attn Date Page IN 3 JIMMY 1/9/218 1 Particulars Sales & Purchase of Property known as Unit No. 5A - 6, Floor No. 6, LION PARADE, Shopping Mall Purchase Price 28,34.7 Vendor ENTERPRISE DEVELOPMENT SDN. BHD Purchaser/s Ah Kow Not Taxable Taxable To our professional charges for services rendered in connection with the above matter including taking instructions, correspondences, attendances, perusals, drawing up documents, searches, inquiries, other incidentals works necessary to carry out the enquiries entrusted to us in respect of Sale and Purchase Agreement 2,7.85 Deed of Mutual Covenent 2. 2, Next Page

46 ABC Legal Services (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (SST ID ) INVOICE ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No. Attn Date Page IN 3 JIMMY 1/9/218 2 Particulars Other Charges Not Taxable () Taxable () 1. Charges on (i) Sale and Purchase Agreement 24. (ii) Deed of Mutual Covenent Photostating 9. 3 Search fee 8. 4 Transport charges Miscellaneous Ringgit Malaysia TWO THOUSAND NINE HUNDRED THIRTY AND CENTS SEVENTY FOUR ONLY Sub-Total. Add Not Taxable 2, , Add 6% SST TOTAL 2,93.74 ABC Legal Services X... Authorised Signature

47 ABC Motor Repair (Company No X) 1 JALAN ONE, TAMAN TWO 55 KUALA LUMPUR Tel Fax (SST ID ) INVOICE ADVANCE ENERGY SDN. BHD. 1 JALAN PASAR 551 KUALA LUMPUR No. Attn Date Page IN 1 JIMMY 1/9/218 1 Particulars Not Taxable () Taxable () AIR FILTER 8. ALIGNMENT 1. BALANCING 12. BRAKE FLUID 6. BRAKE PAD 13. BULB 2. LUBRICANT 14. OIL FILTER 5. SPARK PLUGS 8. WORKMANSHIP 2. Ringgit Malaysia EIGHT HUNDRED FOURTEEN AND CENTS FORTY ONLY Sub-Total 56. Add Not Taxable Add 6% SST 14.4 TOTAL ABC Motor Repair X... Authorised Signature

JABATAN KASTAM DIRAJA MALAYSIA ROYAL MALAYSIAN CUSTOMS DEPARTMENT PENYATA CUKAI BARANG DAN PERKHIDMATAN GOODS AND SERVICES TAX RETURN

P.U. (A) 190 JABATAN KASTAM DIRAJA MALAYSIA ROYAL MALAYSIAN CUSTOMS DEPARTMENT - GST 03 PENYATA CUKAI BARANG DAN PERKHIDMATAN GOODS AND SERVICES TAX RETURN Note Penting (Important Notes) 1) 2) 3) 4) 5)