SERVICE TAX- PRINCIPLES, CONCEPTS AND COMPLIANCE

27 Sep, 2023, Remote Online Training - Public

IPA Training is Registered with

Learn from the Best

P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and
compliance matters. He possess an in-depth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise Act, GST Act and other subsidiary legislations. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysia Customs Academy in Malacca on various occasions to deliver lectures on
various aspects of Customs laws and procedures.

 

In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.

 

He is now involved in legal practice and at the same time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct the Basic Customs Course for forwarding agents during the year 2005 – 2007.

 

He is also an Associate of the Malaysia Institute of Chartered Secretaries and Administrators and an Associate Member of Chartered Tax Institute of Malaysia (ACTIM) and is currently
involved in customs litigation and rendering of consultancy services on Customs matters

Venue Details

Remote Online Training - Public

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Service Tax Legislations
  • Concept Of Service Tax
  • Registration under Service Tax
  • Accounting for Service Tax
  • Treatment of Intra Group Services
  • Treatment of Disbursements & Reimbursements.
  • Exemptions, Refunds & Remission
  • Service Tax Special Provisions
  • Customs Rulings on Service Tax
  • Enforcement powers of Customs Department
  • Offences and Penalties under Service Tax Act
  • Review and Appeal Procedures
OBJECTIVES
Service Tax is a tax system implemented in Malaysia replace the Goods & Service Tax (GST). The objective of the course is to introduce the participants to the basic understanding of Service Tax and how to determine whether you are required to be registered under the Service Tax Act and what constitutes a taxable person and taxable services. The course will highlight the registration requirements and the common mistakes/pitfalls of registered person.
AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding the basic concepts of Service Tax.
  2. Determining who is required to be registered under the Service Tax Act.
  3. Understanding the different types of facilities granted under the Service Tax Legislations.
  4. Understanding Service Tax procedures, documentation & compliance issues.
  5. Understanding service tax on digital service.
WHO SHOULD ATTEND
This course is suitable for all kinds of Service Providers, Tax Consultants and Professionals and the like.
METHODOLOGY
Power Points Presentation, Lectures, Discussions and Q & A sessions.
COURSE CONTENT
9:00

SERVICE TAX LEGISLATIONS

  • Service Tax Act 2018
  • Service Tax Regulations 2018
  • Service Tax (Customs Ruling) Regulations 2018
  • Service Tax (Compounding of Offences) Regulations 2018
  • Service Tax (Amount Of Value Of Taxable Service) Order 2018
  • Service Tax (Rate Of Tax) Order 2018
  • Service Tax (Person Exempted From Payment of Tax) Order 2018 (P.U.(A)380/2018)
  • Service Tax (Digital Service) Regulations 2019 (P.U.(A)269/2019)
  • Service Tax (Rate of Digital Service Tax) Order 2019 (P.U.(A)269/2019)
  • Service Tax (Imposition of Tax For Taxable Services in Respect of Designated Areas and Special Areas) Order 2018 (P.U.(A)212/2018)

 


 

CONCEPT OF SERVICE TAX

  • Taxable Services
  • Taxable Persons
  • Imposition and Scope of Service Tax

 

10.45

REGISTRATION UNDER SERVICE TAX

  • Liability to be registered
  • Calculation of threshold
  • Application for registration
  • Direction to treat persons as single taxable person
  • Registration of branches
  • Cancellation of registration
  • Digital Services
  • Imported Services 

 

 

ACCOUNTING FOR SERVICE TAX

  • Issuance of Invoices/Record Keeping
  • Credit Notes / Debit Notes
  • Accounting Basis
  • Taxable Period
  • Treatment of Bad Debts
  • Treatment of Import / Export Services
  • Service Tax Returns / Payment
  • Contra System
  • Power to Assess

 

 

TREATMENT OF INTRA GROUP SERVICES

 

TREATMENT OF DISBURSEMENTS & REIMBURSEMENTS.

12.00

EXEMPTIONS, REFUNDS & REMISSION

  • Power of Minister to exempt and refund
  • Claim for refund of tax overpaid & erroneously paid
  • Deductions from returns
  • Remission of service tax

 

 

SERVICE TAX SPECIAL PROVISIONS

  • Designated Areas of Labuan, Langkawi and Tioman
  • Special Areas of Free Zones, Licensed Warehouse and LMW

 

1:00 Lunch
2:00

CUSTOMS RULINGS ON SERVICE TAX

 

ENFORCEMENT POWERS OF CUSTOMS DEPARTMENT 

 

OFFENCES AND PENALTIES UNDER SERVICE TAX ACT

 

REVIEW AND APPEAL PROCEDURES 

5:00 End of Course