Part B : GST Latest Development & Tax Planning
Day 2 (14 November 2017, Tuesday)
Goods and Services Tax (GST), with certainty of its rate to be 6% till year 2019, the Budget 2018 would further enhance the scope of GST.
The concept and method for its application highlighted with 22 case studies. GST Tax Planning is also incorporated to maximise its benefits.
The topics would include:
(a) Budget 2018 on GST proposal – its implication and application
(b) Setting up Sdn Bhd with Single Person – What are the the GST consideration?
(c) Employees’ benefit – What are the practical constraints and application?
(d) GST Tax Planning on designated area
(e) Transfer of Going Concern – What are the practical application and noting points?
(f) Supply, Disregarded Supply, Out of Scope Supply, Neither Supply : What exactly are their distinction and important demarcation?
(g) Tax Invoice, Invoice, Credit Note and the relationship of 21 Days Rule
(h) Market Value – Understand its practical application, determination and planning aspects
(i) The distinction between Goods and Services, its GST Implication
(j) Input Tax Credit (ITC) – useful case studies and its approaches
(k) Export services for Zero Rated – the noting points
(l) GST Appeal – practical guidance with case studies