Transcription of Manufacturing - MPMA
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GST FOR BUSINESSES Date: 17 July 2014 Venue: Dewan Perdana MIDA MIDA Sentral Presenter: Fazilah Ariff BAHAGIAN CUKAI KEMENTERIAN KEWANGAN Manufacturing Briefing Agenda Treatment on Manufacturing related to Manufacturing for Manufacturers preparation 2 1 3 GST Treatment on Manufacturing Manufacturing Goods ( furniture, tableware, television) Services ( loan of mould INPUT OUTPUT GST on inputs = Input tax Claimed input tax GST on outputs = Output tax 4 Goods (raw materials, machines and other goods) Services (rental telephone and insurance) Utilities (electricity and water))
Manufacturing Goods (e.g. furniture, tableware, television) Services ( e.g. loan of mould INPUT OUTPUT GST on inputs = Input tax Claimed input tax
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INTERNATIONAL STANDARD ON AUDITING 600, 600 auditing international standard on auditing 600, SAMPLING FOR INTERNAL AUDITORS, ISACA, International, Auditing, 600 AUDITING, International Standard on Auditing, AUDITING STANDARD, Auditing Standard ASA 800 Special Considerations, Accordance with Special Purpose Frameworks, Energy Efficiency in Building