Friday, 14 August 2015

Malaysia-Impact of GST on Employee Benefits ( 21 September 2015 )

Impact of GST on Employee Benefits ( 21 September 2015 )

                                                                      If this workshop does not relate to you, kindly assist to forward to the relevant people.

                                 Impact of GST on Employee Benefits
Date    :    21 September 2015 (Monday)
                                                                                      Time    :    9.00 am - 5.00 pm
                                                                                      Venue  :    Prince Hotel, Kuala Lumpur

                                    WHO SHOULD ATTEND

Ø  HR Managers
Ø  Company Directors/Business Entrepreneurs
Ø  Accountants & Auditors
Ø  Tax Agents/Advisors
Ø  Finance & Administrative Executives
Ø  Payroll Executives

Employers provide various benefits in the form of goods and services, both contractually and on ad hoc basis. Most of the employee benefits are subject to GST and it is important for employers and employees to restructure their existing remuneration package in compliance with the GST requirements.

In addition to helping you understand GST, CCH Executive Events presents a workshop that will also explore all the frequently asked questions (FAQ) concerning GST and its impact on the various employee benefits.


You will learn:

ü  GST mechanism and how it effects employee benefits
ü  What constitutes employee benefits for GST purpose?
ü  Input and Output tax on employee benefits
ü  Types of employee benefits subject to/exempt from GST
ü  Record keeping and documentation requirements


Introduction to Goods and Services Tax (GST)
§  Overview of GST
§  Rationale for GST
§  Input / Output tax
§  How GST works?
§  Scope of charge to GST

What constitutes employee benefits for GST purpose?
§  Meaning of employee benefits
§  Scope of employee benefits
§  Benefits provided by employer
§  Gift rule of RM500
§  Role of contract of service

Recovery of input tax on employee benefits
§  Circumstances input tax is claimable
§  Disallowance of input tax under the GST (Blocked Input Tax) Order

Accounting for output tax on employee benefits
§  Services provided to employees for free
§  Goods given free as per contract of employment
§  Car and Petrol benefit provided free
§  Living accommodation benefits provided free
§  Business goods used for personal purpose / Non-business usage
§  Club subscriptions
§  Insurance payments / compensations
§  Loans Medical and Training

§  Goods and services purchased from non-registered suppliers
§  Employee benefits provided to directors / sole proprietors / partners / other connected persons
§  Value of employee benefits – Open market approach
§  Record keeping / Types of documents to be maintained


P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He has an in-depth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise Act and other subsidiary legislations. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysia Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.

In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor. He is now involved in legal practice and at the same a time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.

He is also an Associate of the Chartered Institute of Secretaries and Administrators (ACIS) and an Associate of the Chartered Tax Institute of Malaysia (ACTIM). He is currently involved in customs litigation and rendering of consultancy services on Customs matters.


Fee includes workshop materials, certificate of attendance, lunch and refreshments.

Early Bird ( By 21 August 2015 )
CCH Executive Events Corporate Member/
CCH Subscriber                                     :        RM    848.00
Non-Subscriber                                     :        RM    954.00

Regular Fee
CCH Executive Events Corporate Member/
CCH Subscriber                                     :        RM    954.00
Non-Subscriber                                     :        RM 1,060.00

* Prices are inclusive of 6% GST

This workshop is HRDF claimable under the Skim Bantuan Latihan and to sign up, please complete the registration form attached and scan to e-mail back to me
or fax to 03-2026 2093.

Do contact me anytime for further clarification and assistance. 

Thanks & regards,

Sarah Abdullah
Senior Events Consultant 

Commerce Clearing House (M) Sdn Bhd
Level 26, Menara Weld
No. 76, Jalan Raja Chulan, 50200 Kuala Lumpur
D   :  +603 2024 8608
F    :  +603 2026 2093
E    :


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