[Online] Service Tax 服务税
Course Information
  • 04-Feb-2021
  • Online
  • Stanley Wong
  • Mandarin
  • RM 500
  • 9:00am - 5:00pm

Fresh from the launch of the revised Sales & Service Tax (SST) on September 1, 2018 and amendment in Parliament, it is now an opportunity to review its implementation to iron out problems and gain clarity on issues that have been cropped up in service industry
This program gives the participants the necessary content to understand the current development for the SST registrants after service tax operation. As there are differences between the current and previous SST regimes, it is important for SST registrants to ensure compliance and avoid unnecessary penalties and increased cost of compliance. The RMCD has also issued amendments to the tax regime. Gain an understanding of the latest developments affecting the registrants, including service tax exemption, service tax deduction, imported taxable services and group relief applicable for the registrants.

这培训让参与者提供了必要的内容,以了解服务税注册 者对服务税营运的当前状况。 由于当前的SST制度与以 前的SST制度之间存在差异,因此对于SST注册者来说, 确保合规性并避免不必要的罚款和合规成本增加非常重 要。 RMCD还发布了一系列税制修正案, 包括免征服 务税,服务税减免,进口课税服务和适用于 注册者的集团减免。

[02] Who should attend | 谁该参加

• Accounting Department for service providers 会计工作者
• Tax department 税务部门
• General management 管理层

[03] Training Method | 培训方法

• Tutorial 函授
• Group Discussion 讨论

[04] Content | 内容

Service Tax Policy 2019/2020 服务税政策 2019/2020
• Service Tax Act by RMCD 服务税法令
• Service Tax Regulations and Orders 服务税规程
• Imported Taxable Services 进口课税服务
• Digital Tax 数码税
• Service Tax Exemption 豁免服务税
• Service Tax Deduction 减免服务税
• Recovery of Expenses – Disbursement and Reimbursement 报销、费用回收规则
• Customs Ruling, Remission and Refund Procedures 海关裁定、退款
• COVID-19 Initiatives 肺炎的关怀配套

[05] DATE/ TIME/ FEE 日期/方式/费用

日期: 4 February 2021 (Thu)
时间: 9.00am - 5.00pm
方式: 綫上 / Online

Fee 费用
- Special Offer (before 16 Jan 2021) - RM 460
- Normal Fee - RM500

* Fee includes course Notes, Certificate of Completion & 6% Service Tax

(i) 15% overriding discount for SST2u Loyalty Card members

[06] Course Scope | 教学大纲

** 教学大纲可能根据最新销售税公告的信息而进行更改。
** The syllabus may be changed based on the information in the latest SST announcement.

[A] Service Tax Mechanism 服务税机制
• Service Tax Mechanism 服务税机制
• Rate of Tax 服务税率
• Service Tax Regulations and Service Tax Orders 服务税法令
o List of Taxable Service Providers 服务行业
o Registration 注册
o Facilities 服务税管理机制
o Special Rules 特别方案
o Service tax return – online 服务税表格
o Penalty and remission 罚款
o Bad debt administration 坏账处理

[B] Service Tax Policy Updates 服务税政策解读
• Service Tax Policy 2019/2020 服务税政策
• Updates on service tax exemption and deduction from imported taxable services 进口课税服务的豁免
• Updates on group relief 集团缓解

[C] Service Tax Administration
• Invoice, receipt, professional bill, debit note and credit note format and requirements 发票的格式
• Service Tax Exemption between Group G 专业人士的豁免
• Service Tax Exemption between Media companies 广告行业的豁免
• Service Tax Exemption with Group Relief 集团豁免

[D] Preparing SST-02 Form 服务税呈报表格
• Preparing and Reporting in MySST and SST-02
• SST-02 submission

[E] Service Tax Administration
• Reimbursement and Disbursement 报销、 费用回收规则
• Accounting entries for service tax 会计处理
o Provider
o Receiver
• Bad debt entries 坏账处理
o Bad Debt Claim for Service Tax
o Bad Debt Recovery for Service Tax

[F] Imported Taxable Services 进口课税服务
• Scope of Imported Taxable Services 范围
• Guide on Imported Taxable Services 指南
• Case studies on Imported Taxable Services 案例

[G] Special Service Tax Treatment
• Connected Person for Free Service 相关人士的定义
• Intragroup and Intergroup Management Fee 集团内和外的管理费
• Service Tax Exemption 服务税豁免总结

[H] Service Tax Compliance 服务税合规

[I] Digital Tax Administration 数码税
• Scope of Digital Tax 范围
• Impacts to Malaysian 对大马商家的影响
• Impacts to Foreign Registered Person 对国外商家的影响

[J] Miscellaneous Topics: 其他
• Customs Ruling 海关裁定
• Remission, Refund and Appeal Procedures 缓解、退款和上诉流程
• COVID-19 Initiatives by RMCD 肺炎的关怀配套

[K] MySST Portal
• Latest information on MySST Portal 网站更新

[07] Course Instructor | 课程讲师

Stanley Wong是特许会计师,PMP,马来西亚会计师协会会员和HRDF认证培训师。 作为GST/SST 的 培训师,他提供GST/SST 机制,GST/SST 系统变更培训; 重点关注商品及服务税管治,检讨及合规前景 。 他曾在新加坡和英国参加商品及服务税和增值税培训。 他是将海外合规实践引导到当地企业的先驱。 其中一些海外实践(如数据分析)对验证马来西亚/SST 注册人的合规水平至关重要。

[08] 报名/联络
电邮: SSTcourse@gmail.com
Logesh (012 - 503 0346)
Siti (012 - 383 8603)
Teo (011 - 3178 9203)
Han (019 - 323 0507)