CCS

e-invoice’s Total Payable Amount: Full Payment Breakdown

Share the Post:

Today, let’s talk about the differences between these terms with examples:

36. Subtotal:

  • This represents the amount for each individual item or service within the invoice.
  • It excludes any taxes, charges, or discounts.
  • Applicable for line item level only.

Example:

  • Invoice:
    • Item 1: RM50
    • Item 2: RM30
    • Item 3: RM20
    • Subtotal for each line item: RM50, RM30, RM20

37. Total Excluding Tax:

  • This is the sum of the amount payable for all items/services listed within the invoice.
  • It includes applicable discounts and charges but excludes taxes.
  • It applies to both line item and invoice levels.

Example:

  • Invoice:
    • Item 1: RM50
    • Item 2: RM30
    • Item 3: RM20
    • Discount: RM10
    • Charge: RM5
    • Total excluding tax: RM50 + RM30 + RM20 – RM10 + RM5 = RM95

38. Total Including Tax:

  • This is the sum of the amount payable inclusive of total taxes chargeable.
  • It applies only at the invoice level.

Example:

  • Invoice total: RM95
  • Sales tax (10%): RM9.50
  • Total including tax: RM95 + RM9.50 = RM104.50

39. Total Net Amount:

  • This is the sum of the total amount payable, including applicable line items and invoice-level discounts and charges.
  • It excludes any applicable taxes.
  • Applicable at invoice level only.

Example:

  • Total invoice amount: RM104.50
  • Invoice level discount: RM5
  • Invoice level charge: RM2
  • Total net amount: RM104.50 – RM5 + RM2 = RM101.50

40. Total Payable Amount:

  • This is the sum of the amount payable, including total taxes chargeable, excluding any amount paid in advance and any rounding adjustment.
  • It applies at the invoice level only.

Example:

  • Total payable amount: RM104.50
  • Amount paid in advance: RM20
  • Rounding adjustment: RM0.50
  • Total payable amount: RM104.50 – RM20 – RM0.50 = RM84.00

41. Rounding Amount:

Example:

  • Rounding adjustment: RM0.50

今天,让我们结合实例来谈谈这些术语之间的区别:

36. 小计

– 这表示发票中每个单个项目或服务的金额。

– 它不包括任何税费或折扣。

– 仅适用于细列项目层面。

例如

– 发票:

– 项目 1:RM50

– 项目 2:RM30

– 项目 3:RM20

– 每个细列项目的小计: RM50、RM30、RM20

37. 不含税总计:

– 这是发票所列所有项目/服务的应付金额总和。

– 它包括适用的折扣和费用,但不包括税金。

– 它适用于细列项目和发票层面。

例如

– 发票:

– 项目 1:RM50

– 项目 2:RM30

– 项目 3:RM20

– 折扣: RM10

– 收费 RM5

– 不含税总计 RM50 + RM30 + RM20 – RM10 + RM5 = RM95

38. 含税总计:

– 这是包括应收税款在内的应付金额总和。

– 它仅适用于发票层面。

例如

– 发票总额: RM 95

– 销售税(10%): RM 9.50

– 含税总额 RM95 + RM9.50 = RM104.50

39. 总净额:

– 这是应付总金额的总和,包括适用的细列项目和发票级别的折扣和费用。

– 它不包括任何适用的税费。

– 仅适用于发票层面。

例如

– 发票总金额: RM104.50

– 发票级别折扣: RM5

– 发票级别收费: RM2

– 净额共计 RM104.50 – RM5 + RM2 = RM101.50

40. 应付总金额:

– 这是应付金额的总和,包括应收税款总额,不包括任何预付金额和四舍五入调整。

– 它只适用于发票层面。

例如

– 应付总金额: RM104.50

– 预付金额: RM20

– 四舍五入调整: RM0.50

– 应付款总额 RM104.50 – RM20 – RM0.50 = RM84.00

41. 四舍五入金额:

示例:

– 四舍五入调整: RM 0.50

7
Share the Post:

Related Posts