WE ARE A TEAM OF
ACCOUNTANTS & CONSULTANTS
WHO CONTINUOUSLY FOCUSED IN PROVIDING
A HOLISTIC SUPPORT TO OUR CLIENTS WHO ARE OUR BUSINESS PARTNERS & ASSOCIATES.
WE CREATE VALUE & BEYOND
PLC & ACS SEMINAR 2019
8 March 2019 (Friday)
2:00pm - 5:00pm (1:30pm Registration)
RM 100 per pax
*PLC & ACS 客户受邀席位 (FOC)*
Complimentary Ticket for PLC & ACS Client
税务篇 | 主讲：赖奕州
经济篇 | 主讲：赖奕州 & 张惟智
C O N T A C T U S
Mr Teoh +6 012-488 6066
PLC Seminar 2018
PLC Seminar 2019
Frequently asked questions
Q: What is the tax treatment for coupon/ voucher purchased online and redeemed at the F&B operator?
A : Coupon/ voucher purchased online and redeemed at the F&B operator is subject to service tax. The coupon/ voucher value shall be accounted for by F&B operator. The value to impose service tax is the value of actual price.
Q : I am an F&B operator. I also have assets such as land and building for rent. Are those rentals subject to service tax? What if the assets were located away from the F&B premise, for example F&B premise in Jalan Pudu but the building rented out were in Selayang?
A : The provison of any services provided by a registered F&B operator is subject to service tax when the service is provided in or within the premise or when the service is a prescribed taxable service. In this example, where the land is not within the premise of the F&B operator, the rental is not subject to service tax. Meanwhile a rental of a building or a part of the building within the premise is subject to service tax.
Q : I am a vending machine operator who has vending machines in public places such as shopping mall, airport, etc. Should I register under Service Tax Act 2018?
A : A vending machine operator is not a service provider. Therefore, vending machine operator is not liable to be registered.