Transcription of Manufacturing - MPMA
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Manufacturing - MPMA
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 5 Liable to register for GST making taxable supplies of goods or services in Malaysia.)
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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