PLC TAX & HR CONSULTANTS

Question 1

Q: What is the tax treatment for coupon/ voucher purchased online and redeemed at the F&B operator?

Answer

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.

Question 2

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?

Answer

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.

Question 3

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?

Answer

A : A vending machine operator is not a service provider. Therefore, vending machine operator is not liable to be registered.

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主讲人 ：资深税务专家兼柔中总税务组主任

Patrick Luah 赖奕洲 🗓日期 ：4月12日（星期五） ⏰时间：晚上8.00至10点 📍地点 ：JUST SIT KLUANG

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Frequently asked questions

Q: What is the tax treatment for coupon/ voucher purchased online and redeemed at the F&B operator?

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?

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?

主讲人：资深税务专家兼柔中总税务组主任

Patrick Luah 赖奕洲
🗓日期：4月12日（星期五）
⏰时间：晚上8.00至10点
📍地点：JUST SIT KLUANG

PLC & ACS 客户受邀席位 (FOC)

孙策老师主讲