GST IN MALAYSIA
100% Claimable under SBL / SBL Khas
This programme is ongoing- Please call to get the schedule
Can organised at any location at anytime for any number. Call us
Introduction
The Malaysian Government will replace the existing sales tax and service tax with Goods and Service Tax (GST). GST is a consumption tax imposed at every level of production and distribution chain until the final consumer. It is extremely important that business learn to cope with the changes with particular emphasis on its cash flow.
Program Objective
This programme strives to provide participants with an understanding of the GST and how it differs from the existing Sales and Service Tax and how to prepare for the implementation of GST.
Date - Venue
COURSE OUTLINE
1. INTRODUCTION
2. OBJECTIVE
3. RATIONALE FOR IMPLEMENTING GST
4. OPERATION OF GST
- Input tax
- Output Tax
- Standard Rated Supply
- Zero Rated Supply
- Exempt Supply
5. CONCEPT OF SUPPLY
- Place of Supply
- Time of Supply
- Value of Supply
- Out of Scope Supply
6. COMPUTATION OF GST
7. REGISTRATION
- Liability to register
- Voluntary registration
- Group registration
- Branch registration
- Exemption from registration
8. ACCOUNTING FOR GST
- Taxable Period
- Accounting Basis
- Filing of GST Returns
- Bad Debts
9. APPEAL SYSTEMS
- GST Appeal Tribunal
10. GST TREATMENT OF SPECIFIC SECTORS
Education,Health,Transport,Financial Services,Agriculture,Petroleum Land,Property,Construction,Telecommunication,Electricity,Water,Exports International Services,Government,Charities,Clubs,Associations.
11. SPECIAL RULES
Capital Goods, Second Hand Goods, Special Transactions
12. TRANSITIONAL ISSUES
QUESTION AND ANSWER
Course Leader
P.Nadarajah who was formerly from the auditor General’s office from 1976 to 1981 joined the Royal Customs Department where he served in various departments throughout his 16 year tenure until he opted for early retirement to practice law, specializing in Customs Laws. As a Senior Officer of Customs he had served in various divisions including Indirect Taxes, Industries Division and Assessment / Valuation. His expertise in the field of auditing and law augers well in complementing his work as an indirect tax specialist in the department. He was a regular resource person at the Royal Customs Academy in Melaka to conduct training for new recruits. He obtained his LL.B from the University of London and the certificate in Legal Practice (CLP) from the Qualifying Board. He is an Associate member of the Chartered Institute Of Secretaries and administrators (ACIS) and is an affiliate member of the Association of International Accountants (AMIA). He was earlier practicing as a sole proprietor at Messrs P.Nadarajah & Associates from 1998-2002. and is currently practicing under the name of M/s Nadzri, Nada.Ng.
Or
Maha, obtained his B.A. in Economic from University of Malaya and has over 26 years of working experience with The Royal Malaysian Customs and Excise Department. He has served in various positions ranging from Penguasa Kastam to Senior Assistant Director of Customs and retired recently as Senior Assistant Director of Customs in the year 2000. He has wide experience in various fields viz. Import / Export, Sales Tax, Preventive, Industry, Refund and Drawback and Accounting Examination. He has also served in many stations. Port Klang, Melaka, Johor Bahru and Kuching. He currently conducts training programmers both public and in house and provides advisory services to many corporate clients.
Organized by
Alpha Consultants
No. 1141, 11th Floor, Block A3,
Pusat Dagang Setia Jaya
No. 9, Jalan PJS 8/9 46150 Petaling Jaya
Tel : 0356384645, 0136309280 Fax : 0356310577
Email : alphacon@streamyx.com
