Thursday, May 26, 2016

指南修订:供应指南修订(24.5.2016)
































1. 怡保(霹雳)
题目:销项税遗漏的风险 (GST Risk on Omission of Output Tax)
日期:28/5/2016
地点:MH Hotel (之前Symphony Suits) Ipoh
询问:016 - 520 9322 (Jaclyn)
报名:



2. 吉隆坡
题目:混合供应商 (Partial Exemption & CGA)
日期:11 & 12-6-2016
地点:Hotel Seri Petaling
询问:603 - 9058 8313 (Vivian Lim/Ms Yap)
报名:https://goo.gl/AQUgsu


3. 槟城
题目:销项税遗漏的风险 (GST Risk on Omission of Output Tax)
日期:18-6-2016
地点:University of Science, Malaysia (USM) Penang. Lecture Theatres SK 1
询问:1300-88-3539 (Ms Lim/Ms Pow/ Ms Woon )
报名:http://www.jotform.me/form/61012316350439


4. 槟城
题目:建筑业消费税攻略
日期:2-7-2016
地点:TAR University College Penang
询问:017-891 6008/016-523 6978
报名:https://goo.gl/sqKnQ8


5. 砂拉越美里(Miri)
题目:当风险遇上审计 When Risk Meets Tax Audit
老师:Jacky Chan ST + 十面埋伏
日期:11-7-2016
地点:Imperial Hotel, Miri
询问:6016 - 869 5733 (James Bong) or 6016 - 879 8695 (Ms Akimi)


6. 砂拉越古晋
题目:建筑业消费税攻略
日期:13-7-2016
地点:待发布
询问:6016 - 869 5733 (James Bong) or 6016 - 879 8695 (Ms Akimi)
报名:

7. 砂拉越古晋
题目:消费税的后裔 - 消费税基础篇
日期:13-7-2016
地点:待发布
询问:6016 - 869 5733 (James Bong) or 6016 - 879 8695 (Ms Akimi)
报名:

8. 吉隆坡
题目:Administrating GST for Property Developers (The Seven Deadly Sins)
语言:英文
讲师:Daniel Chow
日期:19-7-2016
地点:Hotel Seri Petaling
询问:012-287 9668(Ms Chong)
报名:https://goo.gl/CKGzil







9. 柔佛居銮 (Kluang)
题目:销项税遗漏的风险 (GST Risk on Omission of Output Tax)
日期:16-7-2016
地点:筹备中
询问:07 - 771 2027 (居銮中华总商会秘书处 Ms Tee/Ms Eva)




10. 槟城
题目:GST Concept + Tax Code = Practical Accounting
日期:23-7-2016
地点:准备中
询问:017-891 6008/016-523 6978

11. 吉兰丹
题目:消费税论坛
日期:5-8-2016
地点:准备中
询问:012 - 908 2888 (Mr Yip)

12. 柔佛峇株巴辖 (Batu Pahat)
题目:销项税遗漏的风险 (GST Risk on Omission of Output Tax)
日期:13-8-2016
地点:The Landmark Hotel
询问:012 - 488 6066/ 07-433 6066 (Mr Teoh/Mr Teh)


6 comments:

  1. 老师,levy charges(OP) 是reimbursement,是需要output tax ,tax code 也是放OP 对吗?
    **以我对flowchart 3 的理解

    ReplyDelete
    Replies
    1. Unknown,

      是的,

      但是,你看第24页,那个圆圈的“or"之后那一段文字。

      Delete
  2. Hi,
    Just would like to clarify that the "Exception" on pg 17 & 18 is apply to Singapore only or apply to both Singapore and Malaysia? Thank you

    yapp

    ReplyDelete
    Replies
    1. Y&K ASSOCIATES,

      This is Singapore practice.

      As reimbursement (recovery of money) which is no supply in return shouldn't be treated as a "Supply" and subject to GST.

      Unless our Customs insist to treat all reimbursements as an onward supply, we are supplying a service (e.g. admin/handling), in return for the recovery.

      If not, my view, we should follow Singapore's Practice.

      Delete
  3. 您好,
    如果T公司charge G公司management fees (里面会细分为借调员工,公司租金,公司水电费),然后年尾才开一张tax invoice。请问time of supply有问题吗? G公司可以claim input tax吗?T公司和G公司是一样的shareholder.

    ReplyDelete
    Replies
    1. Choo PeiShan,

      需要每个月开。

      G公司是可以claim input tax的。

      Delete

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