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Sales Tax and Service Tax (SST) 2018 - The Understanding, Application and Transitional Aspects

Date : 19th September 2018
Time : 9:30am to 5:00pm
Venue : Cititel Mid Valley
Speaker : Mr. Goh Kean Hoe & Mr. Krishnan Dorairaju


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Three years ago, Malaysia introduced its 6% GST model effective from 1st April 2015 to eplace the Sales Tax and Service Tax (SST) system as a measure to broaden its tax base. Three years later, the new government decided to abolish GST and implement Sales Tax and Service Tax 2018(SST 2018) effective from 1st September 2018 as its replacement in line with the winning coalition’s General Election Manifesto. Between 1st June 2018 to 31st August 2018, the GST was set at zero rate.


Much comments and debates have been taking place in the media on the advantages and disadvantages of both systems (GST vs SST) including the pricing effect. In this seminar, we shall reveal the truth and explain the differences in the concept and system of the two system as well as to provide our assessment of the impact of SST on business costs and selling price.


More importantly, we will explain the technicality and legal requirements of SST 2018 so as to assist affected businesses to comply with the laws and to prepare themselves for the implementation including managing the impact on the cost of goods, price quotation, cash flows, accounting and system changes. On the repeal of GST Act, we will explain the transition rules and potential transitional issues including the submission of final return, claiming of input tax and refund as well as the cut-off issue for sales and services spanning the transition from GST to SST 2018.


The sectors that will be directly affected by SST system are those with manufacturing activities, importation of goods and provision of certain services including F & B, hotel, entertainment outlets, management services, consulting services, professional services, IT services and many more. With narrower single-stage scope, only about 80,000 businesses are expected to be liable to be registered for SST 2018 as compared to more than 400,000 for GST. This may also mean that Customs will be able to use its resources to ensure closer and stricter enforcement of SST system to minimize any tax leakages.


Although SST system might be much simpler than GST, do not underestimate its impact especially during the transitional period. Find out the above and more in this seminar as more information and guidance are made available by Customs after 1st September 2018.

Who Should Attend

  • Accountants and Finance Managers
  • Accounts Assistants & Accounts Executive
  • Tax Agents and Executive
  • Auditors and Business Consultants
  • Company Directors and Business Owners
Programme Outline
Impact of SST 2018 to businesses and prices of goods and services
  • Difference in concept & system compared to GST
  • Comparing 10% sales tax against 6% GST
  • Impact on government revenue and income tax
Overview of the legislation
  • Sales Tax Act 2018 and related Regulations
  • Service Tax Act 2018 and related Regulations
Scope of Sales Tax and Tax Rate
  • Goods exempted from sales tax / Goods subject to 5% and 10% sales tax
  • Sales tax on importation of goods
  • Businesses subject to sales tax (interpretation of ‘manufacture’)
  • Persons exempted from sales tax
Scope of Service Tax and Tax Rate
  • Taxable service and Prescribed services subject to service tax (what are new?)
  • F&B sectors
  • Management and consulting services
  • Intra-group and export of services
  • Other sectors
Registration rules
  • Threshold
  • Determination of when threshold is achieved (historical method and future method)
  • Types of registration (transitional, mandatory, voluntary and branch registration)
  • Registration procedures
Sales Tax Exemptions Facilities for Manufacturers and Vendors
  • Import of goods
  • Purchase from registered manufacturers
  • Export of goods
Special rules/provisions for Designated Areas (DA) and Special Areas (SA)
Valuation and Transfer Pricing
  • Sub-contract services
  • Manufacturing with marketing and retailing activities
  • Free goods and services
Accounting for SST
  • Accounting basis (Accrual and Payment basis)
  • Taxable period
  • Filing of return and payment
  • Invoice, credit note and debit note requirements
  • Bad debts relief and recovery
  • Accounting treatment
Offences/Penalties/Appeal and Review
Repeal of GST and Transitional rules and issues (from GST to SST)
  • Overview of Goods And Services Tax (Repeal) Bill 2018
  • GST-03 Return for final taxable period
  • Input tax claims and refund
  • Supplies made pre and post SST effective date

Time Topic / Subjects
8.30am Registration starts
9.30am First Session commences
11.00am Morning refreshments
11.20am Second Session continues
1.00pm Lunch break
2.00pm Third Session continues
3.30pm Afternoon refreshments
3.45pm Fourth Session continues
5.00pm Workshop ends

Kean Hoe is the Managing Partner of KGNP, a Chartered Accountants Firm he founded in 2001. He is an approved company auditor, a licensed tax agent and a licensed GST agent approved by Ministry of Finance (MOF). He started his career with a Big Four Accounting Firm and left as an audit manager, to be the financial controller for a Malaysian manufacturing group for two years. His clients include PLCs, MNCs, SMEs and entrepreneurs in various sectors including retail, services, manufacturing, property development, construction and plantation. He has been advising clients on tax findings and issues raised from tax audit and successfully assisted clients to resolve the matters with significant reduction in tax liabilities in many instances through his interpretation of the tax laws and presentation of points and proposed solutions to IRB. He writes articles to present his views and analysis of current issues relating to accounting, tax and GST for Firm newsletters and external publications. He has also conducted numerous seminars and workshops on GST, taxation, financial and accounting related subjects.



Kean Hoe holds a Bachelor of Accounting from the University of Malaya. He is a member of Malaysian Institute of Accountants (MIA), Malaysian Institute of Certified Public Accountants (MICPA) and Chartered Tax Institute of Malaysia (CTIM). He is also a member of the Tax Practice Committee and GST Working Group of the MICPA. He has been the Honorary Treasurer of Malaysia Economic Association (MEA) and a trustee for its foundation for a number of years. Kean Hoe is currently serving as an independent director of a public listed company in Malaysia.



Krishnan is a Partner at a professional tax firm, with extensive experience in providing direct and indirect tax compliance and advisory services to clients across a range of industries such as property development, construction, manufacturing, trading and automotive. He has served in the Big Four as well as medium size tax firms in Malaysia. His experience encompasses various tax matters including group restructuring exercise, restructuring of remuneration package, due diligence, withholding tax, tax incentive application, expatriate issues, stamp duty and real property gains tax. He is also actively involved in indirect tax compliance and advisory work. He represents clients in discussion and negotiations with IRB and Customs (RMCD) as part of appeal, audit and investigation or dispute resolution process. Over the past few years, he has handled numerous appeals, audit and investigation cases resulting in positive and amicable settlement of the tax disputes. Krishnan also regularly speaks at public and in-house seminars and trainings on tax topics.



Krishnan is a licensed tax agent approved by MOF and also an approved MyGCAP Reviewer. He is a member of Malaysian Institute of Accountants (MIA), Chartered Tax Institute of Malaysia (CTIM), and Association of Chartered Certified Accountants (ACCA). He holds an ACCA professional qualification, LLB (Hons) (London) from University of London and a Master of Business Administration from Cardiff Metropolitan University (UK).

Seminar Particular

Organisation Particular

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Payment Particular

Note :

  • All payment shall be made to Globalacc Research & Training Sdn Bhd.
  • Advanced payment is required to secure the seats.

You may bank-in the cheque or transfer to our bank account as follows:

Banker : Public Bank Berhad

Account No. : 313 968 4822

Please email the bank-in slip / transaction slip to globalaccrt@gmail.com for our record and reference in order for us to issue an official receipt.



Notes :

  • Registration will be accepted subject to availability of seats on first come first served basis and receipt of payment in advance.
  • Confirmation of registration and Tax Invoice will be issued in due course.
  • The organizer reserves the right to cancel the event and any payment made shall be refunded in full if the event is subsequently cancelled.
  • Certificate of Attendance will be issued. CPE hour for members of professional bodies is subject to verification and approval of the respective bodies.
  • Application to HRDF for claims is subject to approval by the relevant authority.