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Wendy Tee Leap Sing
GST for HR Managers
A 1-Day Programme
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| Programme Outline |
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| › Introduction |
- What is GST?
- How does GST works?
- Overview of Goods and Services Tax (GST)
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| › General Operations of Industry |
- Employee benefits
- Gift rule
- CASE EXAMPLE
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| › Recovery of Input Tax On Employee Benefits |
- Disallowance of input tax
- Flow chart of input tax
- List of disallowable fringe benefits
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| › Accounting for Output Tax On Employee Benefits |
- Goods given free to employees
- Exempt supply
- Zero rated supply
- Supply of goods under gift rule
- Supplies where the recovery of input tax were disallowed
- Flow chart of output tax
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| › Goods and Services Acquired from Non-Registered Person |
- Employee benefits given for the benefit of sole proprietorship, partners, directors or persons connected to the taxable person
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| › Value of Employee Benefits |
- Determining the value of employee benefits
- Value of Supply
- Temporarily used free of charge
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| › Frequently Asked Questions |
- Recovery of input tax
- Disallowance of input tax
- Output tax
- Value of supply on employee benefits
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