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From: "SP Training" <training@thesptraining.com>
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Date: Wed, 30 Dec 2020 08:28:00 +0800
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Subject: ***SPAM*** Webinar Training - SST - Implementation Mechanism & Updates, Issues and Health Check For Audit Preparation, 22 January 2021

<head> =0A<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=
=3Dwindows-1252"> =0A =0A<meta name=3D"GENERATOR" content=3D"MSHTML 11.00.9=
600.18618"></head> =0A<body> SP Training PLT presents to you--=
-------------------- Webinar Training ----------------------SS=
T =96 Implementation Mechanism &amp; Updates, Issues and Health Check for A=
udit PreparationDate: 22 January 2021 (Friday) Time: 9.00 am =96 =
1.00pm &amp; 2.30pm - 5.30 pm Facilitator: Dr. Tan Kok Tee PSMB: Clai=
mable under SBL SchemeCourse Fees: RM500 per person <p=
>Introduction: Sales and Service Tax (SST) since implementation w.e.f. 1=
/9/2018, has undergone various updates. SST Legislations and Guides has als=
o gone into major changes for a more holistic indirect tax system. &nbsp=
; Requirements like Recipient Self Accounting for imported services for =
businesses calls for all businesses to be fully aware of, as it also affect=
s non-SST registered person. Other things that happen in the Service=
 Tax mechanism are like (1) exemptions for certain businesses to avoid doub=
le taxation effects, (2) Introduction of new services, (3) Clarification of=
 Management Services, (4) introduction of digitax and its effect on service=
 tax on imported services, (4) amendments including the SST return forms an=
d invoice contents, etc.On the Sales Tax front, there is also the br=
inging back of the Credit System (formally under CJ(P)3 in the old Sales Ta=
x Act), introduction of various record keeping and reporting requirements a=
nd the introduction of revised procedures in the application for sales tax =
exemption under Schedule C item 3.Objectives: At the end of this =
training session, participants will be able to: =95&nbsp;To be up-to-dat=
e with all Legislation and RMCD policies changes to ensure compliance. =
=95&nbsp;Beware of common pitfalls / issues to avoid from RMCD=92s SST audi=
t findings. =95&nbsp;To be able to do your SST implementation health che=
ck in preparation for Audit. =95&nbsp;Understand the various SST Exempti=
ons / Benefits facilities availability.Key Contents:1.&nbsp;I=
ntroductions2.&nbsp;Implementation Mechanism Relating to: a.&nbsp=
;SST Registration i.&nbsp;General Threshold and its determination: =96 <=
br>=95&nbsp;What is in and what is out=3F =95&nbsp;For each group of tax=
able services. ii.&nbsp;Understand the Single Taxable person concept =96=
 what is it=3F iii.&nbsp;Registration Cancellation and its =95&nbsp;=
Deemed sales under the Sales Tax Act =95&nbsp;Deemed service tax due und=
er the Service Tax Act. iv.&nbsp;Transfer of Going Concerns and its bene=
fits under Sales Tax Act v.&nbsp;20 business activities exempted from sa=
les tax registration. Crucial of single and not joint activities like meal =
preparation and incorporating of materials into buildings. vi.&nbsp;Key =
Responsibilities of a Registered Person.b.&nbsp;Sales Tax Implementa=
tion i.&nbsp;Taxable areas and its valuation for tax purpose for 3rd par=
ty and inter-company transactions. ii.&nbsp;Definition of Manufacturing =
and resolving its dispute on its meaning. iii.&nbsp;HS Code / Customs Ta=
riff Code and the Determining the Rate of Tax. iv.&nbsp;Types of exempti=
ons from sales tax under the exemption orders: a.&nbsp;Goods exempted fr=
om charging sales tax b.&nbsp;Persons exempted from paying sales tax =
=96 terms and conditions under: i.&nbsp;Schedule C Exemptions =96 =
=95&nbsp;Registered Manufacturers purchase direct, =95&nbsp;Registered =
Manufacturers purchase through 3rd parties =95&nbsp;Registered Manufactu=
rers as and/or using labor contractors ii.&nbsp;Schedule B Exemptions =
=96 Non- Register Manufacturer on their production of 4 specific Categories=
 of products. iii.&nbsp;Major Exporter Schemes for manufacturers of exem=
pted goods for export. iv.&nbsp;Schedule A =96 Other categories of perso=
n and its conditions requirements. v.&nbsp;MIDA support items under Sche=
dule A. c.&nbsp;Quarterly record keeping and periodical reporting requir=
ements for goods under exemption, d.&nbsp;Handling the breaching the co=
nditions of exemption situations e.&nbsp;Treatment of direct material an=
d finished goods scraps f.&nbsp;Treatment of replacement goods under war=
ranties sold under GST and SST times. v.&nbsp;Sales Tax Credit Systems.=
 vi.&nbsp;Treatment for goods movement (import &amp; export) to and from=
: a.&nbsp;Designated Areas =96 Labuan, Langkawi, Tioman and Pangkor. =
b.&nbsp;Special Areas =96 LMW, Free Zones, Licensed Warehouse, MTJDA, Oil &=
amp; Gas Supply Base. vii.&nbsp;Definition of Export and its documentati=
on criteria requirements. viii.&nbsp;Sales Tax drawback facilities. =
c.&nbsp;Service Tax Implementation i.&nbsp;Introduction of Digital Ta=
x and its effect on service tax on imported services. ii.&nbsp;Refund of=
 digital tax criteria. iii.&nbsp;Service Provider and its 31 categories =
/ 9 groups of Taxable services iv.&nbsp;Scope of taxable services in ea=
ch category / group and when is Rental subject to service tax. v.&nbsp;K=
ey emphasis on Management Services, Consultancy Services, etc. vi.&nbsp;=
Person exempted from paying service tax facilities important criteria. v=
ii.&nbsp;Treatment of imported services requirement by all businesses inclu=
ding Non-SST register companies such as trading, wholesaling, retailing, ma=
nufacturing, etc. etc. viii.&nbsp;Inter-Company Professional Services Ta=
x exemptions and definition of group companies AND when are these services =
taxable also to Group Companies. ix.&nbsp;Conditions of importing servic=
es from overseas companies within the group. x.&nbsp;Treatment for servi=
ces supplies within, to and from: a.&nbsp;Designated Areas b.&nbsp;Sp=
ecial Areasd.&nbsp;Accounting Administration i.&nbsp;Invoice, Deb=
it Note and Credit Note: =95&nbsp;Standard prescribed particulars requi=
rement. =95&nbsp;Prescribed particulars requirements to person exempted =
from paying service tax. =95&nbsp;Requirements to comply when you do not=
 issue invoice for service tax and deadline for issuance of invoice under t=
he Service Tax Act. ii.&nbsp;Filing of Returns, Payment of Tax and Filin=
g of Supplementary Returns for correction of errors. iii.&nbsp;Requireme=
nts to have service tax paid on accrual basis. iv.&nbsp;Bad Debt Relief =
criteria. v.&nbsp;Refund on SST over paid or paid in Error and understan=
ding the impact of wordings =93unjustly enriching the claimant=94 condition=
. vi.&nbsp;Service Tax contra system. vii.&nbsp;Annual Audit certifi=
cation requirements.3.&nbsp;Health Check for Audit Preparation =
=95&nbsp;Key common areas to look out for errors for in the above Sales Tax=
 and Service Tax implementation. =95&nbsp;Audit coverage and awareness</=
p> Methodology: Remote online learning - interactive and participa=
tive virtual classroom with discussions Who Should Attend: =95=
&nbsp;Business Owners and Company Directors =95&nbsp;CEO, COO, CFOs, Fi=
nancial Controllers and Finance Managers, =95&nbsp;Accountants, Account=
s Executives, Accounts Assistants. =95&nbsp;Business Advisors, Auditors =
and Internal Audit Staff =95&nbsp;Freelance Accounting Professionals, <=
br>=95&nbsp;Procurement/Purchasing/Sales/Logistics and other functional Man=
agers =95&nbsp;Other functional staff engaged in SST implementation mat=
ters. Facilitator: Dr. Tan Kok Tee, was a Fellow member of the=
 Association of International Accountants (FAIA), UK and has a MBA-Finance =
from Charles Sturt University, Australia and a Gold Mastery Holder in Reinv=
enting Strategic Planning and Management =96 The System Thinking Approach f=
rom Haines Centre from Strategic Management, USA sponsor by University of S=
an Diego, USA. He is also a Certified Trainer with PMSB=92s Train The Train=
er Certificate, a life member with Malaysian Institute of Directors. He =
has about 40 years of working experience at Financial, Strategic and Genera=
l Management level.&nbsp; He has worked and been involved in numerous indus=
tries, including manufacturing, marketing and distribution, casino and serv=
ices including Parking Operations. He has held a variety of leadership and =
senior management roles in various organizations, the last being Group Chie=
f Executive Officer. Other positions in the past included Chief Financial O=
fficer, Group Assets Management Manager, Business Process Management Consul=
tant, General Manager and Senior General Manager in numerous companies alon=
g the way of his career in multinationals, local public listed companies as=
 well as entrepreneur managed organizations. Dr. Tan has developed an E=
ntrepreneurship program for MBA students from GC University, Pakistan (one =
of the oldest University in Pakistan) in collaboration with Sunway Educatio=
n Group and is now running into its 5th year. He was also an assessor for t=
he UTAR=92s NGO strategic planning program and an inviting speaker for the =
Asian Financial Controller=92s congress in 2009, 2010 &amp; 2011. Dr. T=
an has also completed the 10 days GST program conducted by the Royal Custom=
 of Malaysia for GST Consultants / Agents, passed its assessment and is cur=
rently a GST registered agent under the GST Act. To-date Dr. Tan has conduc=
ted more than 120 GST training seminars and workshops for both in-house (pu=
blic listed group of companies, international and private companies), GLCs,=
 Government Authorities, Malaysian Institute of Accountants, Chartered Inst=
itute of Management Accountants, etc. &nbsp; -----------------=
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----------------------------------Registration Form: Yes! (I am /=
 We are) interested in attending the 1-day Webinar Training on SST =96 =
Implementation Mechanism &amp; Updates, Issues and Health Check For Audit P=
reparation dated 22 January 2021Participant 1: _____________________=
__________________ Designation: ___________________Participant 2: __=
_____________________________________ Designation: ___________________<=
p>Participant 3: _______________________________________ Designation: _____=
______________Participant 4: _______________________________________=
 Designation: ___________________Participant 5: ____________________=
___________________ Designation: ___________________Company: _______=
__________________________________________________________________Ad=
dress: ____________________________________________________________________=
____________________________________________________________________=
___________________Contact person: _________________________________=
____ Designation: ___________________ Tel: __________________ Fax: _=
_________________ E-Mail: ___________________________Payment: RM ___=
__________ Cheque No.: __________________ _____=
_________________ Signature &amp; Company Stamp------------------=
---------------------------------------------------------------------------=
---------------------------------Contact: SP TRAINING PLT (PS=
MB Registered Training Provider MyCo ID: LLP0003472LGN) Ms. Esther Low =
/ Stacy Low Tel: 03-62507350&nbsp;&nbsp;&nbsp; Fax: 03-62437350&nbsp;&nb=
sp;&nbsp; H/P: 012-2909330&nbsp;&nbsp;&nbsp; E-Mail: <a href=3D"mailto:sptr=
ainingplt@gmail.com">sptrainingplt@gmail.com</a> Office Hour: Monday ~ F=
riday 9.00 am~5.00 pmRemarks: Registration can be made by fax, em=
ail or online. Payment shall be made payable to SP TRAINING PLTTh=
e updates of our training courses are sent to you, as we think that they mi=
ght be of interest and benefit to you. Please help to forward to others =
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ilings from us, please reply to <a href=3D"mailto:sp.trainingmgmt@gmail.com=
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u. </body>