下面是一个律师事务所代表客户支付印花税的付款示例：
例如
ABC 律师事务所为其客户 XYZ 公司处理一项房产购买交易。
作为交易的一部分，ABC 律师事务所代表 XYZ 公司向税务局支付 10,000 令吉的印花税。
流程如下
1. ABC 律师事务所向税务局缴纳 10,000 令吉的印花税。
2. ABC 律师事务所从税务局收到印花税付款收据或确认书。
3. ABC 律师事务所向 XYZ 公司开具电子发票，其中包括
– 处理交易的律师费
– 10,000 令吉的印花税，作为单独的细列项目，标注为代付款项。
4. 电子发票将显示
律师费： 5,000 令吉
代付款（印花税）： 10,000 令吉
总计 15,000 令吉
5. 在电子发票中，ABC 律师事务所应将印花税付款的收据编号或其他参考资料列入该细列项目的描述栏。
6. XYZ 公司向 ABC 律师事务所支付总计 15,000 令吉，偿还他们支付的印花税和律师费。
7. 在税务方面，ABC 律师事务所只将 5000 令吉的律师费确认为收入。
10,000 令吉的印花税支出会通过他们的账户，但不计入收入，因为这是代客户支付的。
这样，律师事务所就可以收回代客户支付的实付费用，同时将其作为支出而不是费用或收入的一部分进行适当记录。
Here’s an example of disbursement for a law firm paying stamp duty on behalf of their client:
Example:
ABC Law Firm handles a property purchase transaction for their client, XYZ Corporation.
As part of the transaction, ABC Law Firm pays the stamp duty of RM10,000 to the Inland Revenue Board on behalf of XYZ Corporation.
The process would work as follows:
1. ABC Law Firm pays the RM10,000 stamp duty to the Inland Revenue Board.
2. ABC Law Firm receives a receipt or confirmation from the Inland Revenue Board for the stamp duty payment.
3. ABC Law Firm issues an e-Invoice to XYZ Corporation that includes:
– Their legal fees for handling the transaction
– The RM10,000 stamp duty as a separate line item, labeled as a disbursement
4. The e-Invoice would show:
Legal fees: RM5,000
Disbursement (Stamp Duty): RM10,000
Total: RM15,000
5. In the e-Invoice, ABC Law Firm should include the receipt number or other reference for the stamp duty payment in the description field for that line item.
6. XYZ Corporation pays the total RM15,000 to ABC Law Firm, reimbursing them for the stamp duty disbursement along with paying the legal fees.
7. For tax purposes, ABC Law Firm would only recognize the RM5,000 legal fees as income.
The RM10,000 stamp duty disbursement passes through their accounts but is not counted as income since it was paid on behalf of the client.
This allows the law firm to recover the out-of-pocket expense they incurred on behalf of the client, while properly documenting it as a disbursement rather than as part of their fees or income.
