SERVICE TAX - Principles, Concepts And Compliance

30 Sep, 2024, CONCORDE HOTEL KUALA LUMPUR

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Mr. P. Nadaraja was formerly with the Royal Malaysia Customs 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.

 

Mr. Nadaraja possesses 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.

 

He left the Customs Department on optional retirement for private practice as an Advocate and

Solicitor.

 

Mr. Nadaraja 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 much 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.

 

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

CONCORDE HOTEL KUALA LUMPUR
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,
Phone : +603 2144 2200

https://kualalumpur.concorde hotelsresorts.com/

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
  • Taxable Persons under the Various Group A to Group J (new)
  • Service Tax Treatment of the Following Services
  • 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     
COURSE OBJECTIVES

Service Tax is a new tax system implemented in Malaysia to replace the Goods & Service Tax (GST) in 2018.

The objective of the course is to introduce the participants to the basic understanding of the concepts and principles related to Service Tax. Participants will be made to understand what constitutes a taxable person and taxable services and the requirements as to registration.

The course will highlight the registration recording requirements and the common mistakes/pitfalls of registered person. Participants will be updated on the latest amendments to the service tax rates, transitional issues and new prescribed taxable services.

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 Exemptions Given Under The Service Tax (Persons Exempted From Payment Of Tax) Order 2018.
  4. Understanding Service Tax Principles, Documentation & Compliance Issues.
  5. Getting To Know The Latest Updates On Service Tax Rates And Prescribed Taxable Services.
WHO SHOULD ATTEND

This course is suitable for all kinds of Service Providers, Tax Consultants and Professionals and the like.

METHODOLOGY
Interactive 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
 

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
10.45

Taxable Persons under the various Group A to Group J (new) Service Tax treatment of the following services

    • Digital Services
    • Imported Services
    • Professional Services
Repair & Maintenance (new
 

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
12.00

Treatment of Intra Group Services

Treatment of Disbursements & Reimbursements.

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
1:00 Lunch
2:00

Service Tax Special Provisions

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

Customs Rulings on Service Tax

 

Enforcement powers of Customs Department

3:45

Offences and Penalties under Service Tax Act

 

Review and Appeal Procedures

5:00 End of Course