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GST Consultants from Kwai Fatt & Associates Choong Hui Yan Eng Terng Pan Universiti Sains Malaysia (USM) 24 February Day Training Monday Dewan
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GST Consultants from Kwai Fatt & Associates Choong Hui Yan Eng Terng Pan Universiti Sains Malaysia (USM) 24 February 2016 3-Day Training Monday Dewan Siswa 1, Kompleks Cahaya, USM, Penang Tuesday Dewan SERC, Bangunan SERC, USM, Penang Wednesday Dewan Persidangan Kampus, USM, Kelantan Relevant Regulations to USM ( ) Act GST Act 2014 Act Finance Act 2015 P.U.(A) 56 - Goods and Services Tax (Amendment) Regulations 2015 P.U.(A) 190 Goods and Services Tax Regulations 2014 P.U.(A) Goods and Services Tax (Amendment No. 2) Regulations 2015 P.U.(B) Appointment Of Date Of Coming Into Operation P.U.(B) Appointment Of Effective Date For Imposition Of Goods And MUNICIPALITIES. Roller & Services Tax P.U.(A) Goods and Services Tax (Amount of Taxable Supply) Order 2014 P.U. 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Item 5(a), (b) and (c), First Schedule, Goods and Services Tax (Relief) Order 2014 Approved Private Educational Institution Equipment List. 2016 Budget Calibration GST Rate = 6% Emphasized by The Prime Minister, Dato' Sri Haji Mohammad Najib bin Tun Haji Abdul Razak Market Price = Price Inclusive Where a registered person Displays Advertises Publishes Quotes Section 9(5), 15(2) & para 1(4), Third Schedule Element = 100% + 6% = 106% GST Input Tax Tax Invoice GST 6% GST Registered Supplier Purchase price RM1,060 Price inclusive Issue 139 December From Dezan Costing RM1,000 Input Tax RM60 Input Tax Implication Tax Invoice GST 6% RM 1,060 Shira & Associates (/issue-139Costing: RM 1,000 GST Registered GST Registered Supplier X GST Registered Costing: december-from-dezan-shiraRM 1,060 Supplies Allowable Input Tax incurred for making Standard rated - SR (012201) associates) Hong Kong Collection Relief - RS (012207) Out of scope* - OS (012205) Zero rated - ZRE (012209) - ZRL UNIVERSITY OF HONG KONG (012202) Exempted - ES (012203) X * Goods/ services which would be taxable if made in LIBRARY. 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