11 SEP 2014KUALA LUMPUR

GSTPLANNING

GST ADVANCED

GST PLANNING ON REGISTRATION, TRANSITIONAL PERIOD, IMPLEMENTATION, GROUP STRUCTURES AND RELATED RISK (GST ADVANCED LEVEL)

SPEAKER | DR CHOONG KWAI FATT

Terms and Condi ons | Cancella on Policy: No refund will be made a er the registra on form being submi ed. If the registered par cipant is unable to a end, a subs tute delegate is allowed at no extra charge. However, should there be a request to change the name printed on the cer ficate of a endance to that other than that shown on the registra on form, RM 100 extra will be charged. The organiser reserves the right to refuse service. The organiser reserve the right to change event date and venue, with no ce being sent vide the email registered above. HRDF Claimable : is subject to approval by HRDF. You may not, without our prior wri en permission, frame or inline link any of the content of this brochure, or incorporate it into another website or other service any of our material, content or intellectual property. (c) Synergy TAS 2014

| HRDF CLAIMABLE * | 10 CPD |

GST ADVANCED 11 SEP 2014 | GRAND HYATT, KUALA LUMPUR

STAY AHEAD OF THE CROWD

WHILE OTHERS STRUGGLE TO LEARN UP ON GST RISK: YOU

ARE NOT ONLY AWARE OF THE RISK,

YOU ALSO HAVE SOLUTIONS AND

VARIOUS GST PLANNING

IDEAS AT YOUR DISPOSAL

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The GST in its ini al years will increase the cost of doing business in most industry. The increased costs will be mainly on so ware acquisi on, hardware upgrades, training of employees, recruitment of dedicated staffs to administer the GST opera on, documenta on and lastly, professional fees in support of this implementa on.

In addi on, salaries, EPF, bonuses for engaging extra scarcity human capital for GST compliance, providing required training to these personnel will lead to efficient and effec ve growth of business.

The acquisi on of hardware and modifica on of so ware to accommodate the claim of GST input tax and accountability for GST output tax, submission of GST returns, quarterly payment of GST to the government, keeping GST records for seven years, facilita ng GST audit to prepare for GST appeal, and being accountable for penal es where required are risks that cannot be ignored.

The goods and services tax (GST) is opera onal effec ve on 1 April 2015, which will be approximately 10 months away from now. The Malaysian GST model is business friendly, broad consump on based which leads to stable and constant revenue collec on for the government to restore the federal surplus

INTRODUCTION

SPEAKER’S PROFILEDR CHOONG KWAI FATT is the pioneer in GST forma on and implementa on. He is appointed by the Ministry of Finance as one of the panel members to review tax reforms in Malaysia, inclusive of the formula on of GST.

He has conducted and published an extensive research on GST way back since 2006. Dr Choong being an avid researcher, he has also studied GST system from various countries.

He is also widely known for his ability to formulate the “unthinkable” strategies and clearly thought of implementa on plan. He is constantly sought by many listed companies as well as high net worth individual and SME for his prac cal and impressive strategy to GST implementa on and of course, his foresight into the poten al GST concerns.

He is the expert of experts in terms of GST & tax planning, where he provided advice and personally trained corporate accountants and professional firms on incom tax, RPGT and GST implementa on. Get ready to take good notes when you a end his GST planning seminars.

COST HIKE IS NOT SOLELY DUE TO GST’S INPUT TAX

Although GST theore cally is paid by the consumer and collected by the business operator, failure to accommodate the GST well within the system will add to the GST cost, as it has to be prepaid to the government prior to sales on accrual basis. Worse yet, the cost may s ll be the responsibility of the business operator due to some specific circumstances as seen in industry that is designed as exempt supply.

DUTY TO PAY DOES NOT ONLY LIE ON CONSUMER

B.Acc(Hons)(Malaya),LL.B(Hons)(London), CLP, MCL(IIUM),PhD(IIUM), FCCA(UK), CPA(M), CA(M), ACA(ICAEW), CA(Aust.),CPA(Aust.), CGA(Can), FCCS.

TAX CONSULTANT, ADVOCATE AND SOLICITOR HIGH COURT OF MALAYA

DR CHOONG KWAI FATT

Full comprehension of the GST mechanism will mi gate the GST risk. Failing to comprehend the concepts within GST model will result in unnecessary cash flow being ed down or even lost when stock is wri en off or lost or when products are given away during promo onal campaigns and through personal use. Original documenta on and relevant evidence must be retained for seven (7) years to claim GST refund or GST deduc on and to facilitate GST audit.

Malaysia’s GST

System

MALAYSIA’S UNIQUE GST SYSTEM

This advanced level of prac cal seminar is the first of its kind. It will me culously

analyse the pragma c mechanism of the Malaysian GST model, which is different

from any other model in the world, simply because of the “Malaysia Boleh”

spirit.

This is the only course that will unreservedly reveal the hidden tax risk within

GST and provide alterna ve pragma c solu ons for business owners in their

respec ve industries.

LIFEBLOOD OF BUSINESS "CASHFLOW" IS AT STAKE

SPECIAL FEATURE :

THE COURSE CONTENT INCLUDES BUT NOT LIMITED TO THE FOLLOWING:

The no ng point on the GST concept of “supply,” which is a concept dis nguished from sales or turnover that is used in exis ng sales tax and service taxThe issue on valua on and its mechanism

MODULE ONE | The BIG concept of "Supply"

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The hardware and so ware features to be noted to facilitate GST mechanisms and system processes that must dis nctly capture the following:

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MODULE TWO | Get the right tools and get your tools right

Input tax paid on raw materialsInput tax paid on direct u li es or other overhead costs used in manufacturingOutput tax on invoices issuedGST return, incorpora ng the relevant dates and data to facilitate input tax deduc on within credit system mechanismGoods excluded from input tax creditTime and place of supplyGST invoice features

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The pro and cons of “Approved Trader Scheme” Whether manufacturing businesses should apply for approved “Toll Manufacturer Scheme” and/or “Warehousing Scheme” “Flat rate scheme” and its limita on

MODULE THREE| Considera on on GST Scheme

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GST planning during transi onal period to claim or not to claim the special relief on sales taxGST planning on refund—to apply or not to apply

MODULE FOUR| Refund or not to refund

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Transfer of business to new companyAppeal to convert exempt supply to zero rated and the mechanism involvedThe advantage of having LLP within a group of companies for GST efficiency The pro and cons on voluntary registra onGST planning on group registra on and the hidden tax riskNo ng point on various business vehicle on GST regimeGST as a going concern basis

MODULE FIVE| Business structure

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Penal es and offences – a detailed analysisBusiness mi ga on plan for directors

MODULE SIX| The "Carrot" and the "S ck"

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More content will be added as changes from gaze d order and guidelines provided by Custom.

INCORPORATE EFFECT OF GST ON INCOME TAX & RPGT.= Hot topic

BURNING QUESTIONS : Personal tax risk and issues within your industry will be addressed via the content presented & during Q & A session of your queries to us (limited to two ques ons per par cipant).

REGISTRATION & BREAKFAST (BREAKFAST PROVIDED)

9.00 AM

11 September 2014, Thursday (Grand Hya , Kuala Lumpur)

8.30 AM

The concept of "Supply"The issue on valua on and its mechanism

Hardware and So ware features to facilitate mechanisms and system processes

10.15 AM

BREAK (SNACKS PROVIDED)

10.30 AM

Considera on on GST scheme

The pros and cons of "Approved Trader Scheme"

Whether manufacturing business should apply for approved "Toll Manufacturer Scheme" and/ or "Warehousing Scheme"

"Flat rate scheme" and its limita on

GST planning during transi onal period to claim or not to claim the special relief on sales tax

12.30 PM

LUNCH (MEAL PROVIDED)

1.30 PM

Transfer of business to new company

Appeal to convert exempt supply to zero rated and the mechanism involved

The advantage of having LLP within a group of companies for GST efficiency

The pros and cons on voluntary registra on

GST planning on group registra on and the hidden tax risk

No ng point on various business vehicle on GST regime

GST as a going concern basis

BREAK (SNACKS PROVIDED)

3.00 PM

3.15 PMPenal es and offences – a detailed analysis

Business mi ga on plan for directors

Effect of GST on income tax and RPGT

Q & A Session

End of live event

5.00 PM

7.00 PM

PROGRAM TIMELINEThe es mated meline for GST: Advanced.

Presen ng the big idea in GST planning.

Note : Speaker is commi ed to high quality of presenta on and insists that all materials are covered. Therefore the schedule may vary.

PRICING

VENUE

SYNERGY TAS

Suite 153, PG-15A, Ground Floor, Jaya 33No. 3, Jalan Semangat, Section 13 46100 Petaling Jaya, Selangor

(016) 302 6109 event@synergytas.com

Register online by using the following link : www.synergytas.com/gstadvanced

Want to a end the seminar at its lowest price ? Register in group of 3 or more par cipants in one registra on to get addi onal discount.

Professional firms

HRDF claimable ** Subject to employer’s applica on to PSMB. As at tme of publica on of this brochure HRDF limit the amount claimable per par cipant to RM1,300.

Choose the right rate for you.

1 - 2 pax 3- 4 pax 5 & more

Register for 1 - 2 pax.* * * * *

Register

RM 2,980

By registering three or more par cipants enjoy an addi onal RM 100 off .

Here’s how the math works :Professionals : RM 2,980

-RM 100 group registra on discount = RM2,880.

Commercial : This price is: RM 2,880 - 300 = RM2,580.

* * * * *

Register

RM 2,880

By registering five or more par cipants enjoy an addi onal discount of RM 200 off .

Here’s how the math works : Professionals : RM 2,980

- RM 200 group registra on discount = RM2,780.

Commercial : This price is: RM 2,780 - 300 = RM2,480.

* * * * *

Register

Register Register Register

RM 2,780

Commercial companies ^^ RM 2,680 RM 2,580 RM 2,480

SPECIAL COMMERICAL DISCOUNT ?

Commercial companies ^^ enjoys

addi onal special discount of

RM 300 off the seminar fee

(Fee stated above is a er discount) .

^^ Commercial companies refer to

any company other than

professional firms such as

auditor, tax agent,

accoun ng consultant)

GROUP REGISTRATION DISCOUNT OF RM100 AND RM200 RESPECTIVELY ARE APPLICABLE FOR GROUP REGISTRATION

IDEAS ARE THE BEGINING POINTS OF ALL FORTUNES.

GST IDEA IS THE BEGINING POINTS OF GREAT BUSINESS TAX SAVING AND RISK MANAGEMENT.See you on 11 September 2014

GRAND HYATT, KUALA LUMPUR

One of the most poshed brand new hotel near KLCC. Strategically located within the vicinity of one of Kuala Lumpur City Centre’s most popular shopping areas. It is ideal for outsta on par cipants to bring along family to spend a weekend in KLCC, or Pavilion Kuala Lumpur a er a ending seminar on Thursday.

GST PLANNING ON REGISTRATION, TRANSITIONAL PERIOD, IMPLEMENTATION, GROUP STRUCTURES AND RELATED RISK (GST ADVANCED LEVEL)

REF: 20140606TLL

No refund will be made after the registration form being submitted. A substitute delegate is welcomed at no extra charge if the registered participant is unable to attend. However should there be a request to change the certificate of attendance to name other than that shown on the registration form, RM 100 will be charged. We reserve the right to refuse service. The organiser reserve the right to change event date and venue, with notice being sent vide the email registered above.

Participant 1

Email : event@synergytas.com Fax : 03-6261 1548.

Name (Mr / Mrs / Ms)

Designation

Email

Billing to

Company

Address

Tel

Contact Person

Email

Remark

Participant 2

Name (Mr / Mrs / Ms)

Designation

Email

Particiant 3

Name (Mr / Mrs / Ms)

Designation

Email

Participant 4

Name (Mr / Mrs / Ms)

Designation

Email

Participant 5

Name (Mr / Mrs / Ms)

Designation

Email Please make payment to :"SYNERGY TAS" ( Maybank : 5141 7863 3603 ) either through bank transfer or bank in cheque.

2 simple ways to register offline

Just send this form vide fax or email to register for a seat. Thereafter upon payment, please email or fax the deposit slip to event@synergytas.com .

Online version of this form can be access vide this link :

www.synergytas.com/gstadvanced

Cancellation

Most important GST tax planning event.

Live Event

Date 11 September 2014

Time9.00 AM to 7.00 PM

10 CPD

LocationGrand Hyatt, Kuala Lumpur

1 - 2 Participant(s)

3 - 4 Participants

5 or More Participants

Fee based on number of registered participant.

Tick to indicate your category of fee.

RM2,980 per person (Commerical firm to en tle discount of RM 300)

RM 2,780 per par cipant (Commerical firm to en tle discount of RM 300 & RM 200 group discount per par cipant)

RM 2,880 per par cipant (Commerical firm to en tle discount of RM 300 & RM 100 group discount per par cipant)

* Price quted is valid un 31 July 2014