Slideshow

May 31, 2016

建築業消費稅攻略 GST On Construction Industry

範圍與稅務施予 Scope & Charge to Tax
註冊的條件 Requirement for Registration
供應種类 Types of Supply 
6% 標準稅率以外的建築服務 Construction Services Other Than 6%
出口服務 Export of Service
不可檢討合約 Non Reviewable Contract
政府的工程合約 Government Contract Work
政府的服務合約 Government Service Contract
建築-租借-維修-移交 Build-Lease-Maintain-Transfer (BLOT)
建築業一般運作模式 General Operation of  The Industry
供應時間 Time of Supply
建築業的供應時間 Time of Supply for Construction Industry
例外 Exception


建築服務消費稅特別處理案例 Special GST treatment
稅務發票 Tax Invoice
退款單及索款單 Credit Note & Debit Note 
認證價值 Certified Value
代付費及開支補償 Disbursement & Reimbursement
標價 Quotation
保留金 Retention Sum
招標訂金 Tender Deposit


違約賠償金 Liquidated and Ascertained Damages
缺陷糾正 Rectification of Defect
呆賬與呆賬減免 Bad Debt & Bad Debt Relief
進項稅回拨與進項稅償還 Input Tax Claw Back & Repayment of Input Tax
進口服務 Imported Services (Including Double Entries)
免費贈品或服務 Free Gift/Goods or Services (Including Double Entries)
對消Contra (Including Double Entries)
指定地區 Designated Areas
惩罚 Penalties

收費 Fee : RM 400 (每人)
*6月15日前報名者,RM300 (每人)
*包括 : 兩個茶點,一個午餐
*Exclusive GST 6 %

Bank Account : RHB Bank 20715800047908 
Payable to Concept Software Sdn Bhd

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