[01] INTRODUCTION
All Service Tax registrants are required to comply to all provision as outlined in the Service Tax Act Regulations and Orders 2018. Any non-compliance may subject to fine & penalties. Furthermore, any omission of information and/or incorrect SST-02 return can be classified as evading of tax which may be punishable with hefty penalty. Anyway, JKDM is offering special 100% remission of penalty and surcharge until 30 September 2023.
Furthermore, in order to maintain the single-stage principle there are certain group of taxable service provider may eligible for service tax exemption to avoid double taxation subject to certain conditions.
[02] COURSE OBJECTIVE
At the end of this training session, participants will be able to:
• Get latest update on Service Tax mechanism & compliance
• Know-what is Service Tax Exemptions
• Immediately utilise any service tax exemption
• Practically implement/amend any non-compliance
• Encourage self and voluntary compliance
[03] WHO SHOULD ATTEND
• Registered Persons under Service Tax Act 2018
• Business Owners and Company Directors
• CFOs, Financial Controllers and Finance Managers
• Accountants, Accounts Executives, Accounts Assistants
• Business Advisors, Auditors and Internal Audit Staff
• Freelance Accounting Professionals
• SST Managers / Executives
• Other functional staff engaged in Services Tax matters
• Entrepreneurs – who wish to understand the service tax mechanism, compliance & exemption
[04] DATE/ TIME/ FEE
- Date: 20 June 2023 (Tue)
- Time: 9:00am - 5:00pm
- Mode: Online/ Interactive
Fee: [HRD Corp Claimable]
- Early Bird Offer (before 1 Jun 2023) - RM 600
- Special Offer (before 15 Jun 2023) - RM 650
- Normal Fee - RM 700
Group Registration:
• 2 Pax – Discount 10%
• 3 Pax – Discount 15%
• 4 Pax – Discount 20%
- Fee includes Course Notes & Certificate of Completion and 6% Service Tax
** OFFER **
- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.
HRDCorp Claimable Course:
Trainer MyCoiD: 429594X
Course Scheme: HRDCorp Claimable Course
Course Type: Remote Online Training (Public)
Course Code: 1000138112
[05] COURSE OUTLINE
Module 1 - Service Tax 2018 : Scope & Concept
• A revision with latest updates
○ Taxable Services
○ Groups
○ Types
○ Disbursement vs Reimbursement
○ Imported Taxable Services
• Responsibilities of Registered Persons
Module 2 - Service Tax Exemption & Facilities
• Service Tax (Persons Exempted from payment of Tax) Order 2018
• Intra Group exemption
• Minister Exemption
• Service Tax Facilities
○ Contra System ○ Refund
○ Bad Debts
Module 3 - Service Tax Return & Payment
• Accounting for Service Tax ○ Invoice
○ Official Receipt
○ Credit Note / Debit Note
• SST-02 Return & Payment
○ Cash vs Invoice basis
○ Required info to fill up the return form SST-02
○ Supplement return (Amendment)
○ SST-02A (Imported Taxable Service)
• Record Keeping
Module 4 - Audit & Compliance
• Objectives of tax audit
• Types of Audit
• Common audit finding
• Fine & Penalty
• Special Topic : 100% Penalty & Surcharge Remission
Recap and Q & A Session End of Day One
[06] TRAINER PROFILE
MOHD ROZLAN MOHAMED ALI
Former Director, Indirect Tax, MATA, Malaysian Association of Tax Accountants
MOHD ROZLAN MOHAMED ALI adalah Ahli Majlis Kerja Tertinggi Persatuan Akauntan Percukaian Malaysia (M.A.T.A.) serta Mantan Pengarah Unit Cukai Tidak Langsung M.A.T.A. Berkelulusan Sarjana Pentabiran Perniagaan (Kewangan) (MBA-Finance) dari Universiti Utara Malaysia.
Mohd Rozlan aktif mengendalikan seminar, khid- mat nasihat serta praktikal perlaksanaan GST dan SST di seluruh negara untuk pelbagai jenis indus- tri, syarikat dan perniagaan. Pengalaman kerja selama lebih 25 tahun dan kemahiran perakaunan memberi banyak kelebihan untuk mengatasi semua jenis masalah perlaksanaan SST2.0 – Cukai Jualan 2018 dan Cukai Perkhidmatan 2018.
[07] ENQUIRY/ REGISTRATION
Email： yes@sst2u.com
Contact:
- General (03 - 8604 7270)
- Teo (011 - 3178 9203)
- Logesh (012 - 503 0346)
- Siti (012 - 383 8603)
- Han (019 - 323 0507)