(5 Student Attended)

Construction SST, E-Invoice and Stamp duty Post Implementation Workshop

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Introduction

Construction, engineering and installation based companies could have started your service tax and e-Invoice journey last year.

The government is moving toward highly digital visibility, effectively ending the history of hidden transactions. The key tool for this dragnet is e-Invoicing, a real-time tax declaration system that began implementation in 2024. It serves as the digital backbone that connects every transaction to the broader compliance boundary.

Hence, we have entered an era of interconnected risks, where data obtained from one source (e.g., e-Invoice) can instantly trigger compliance flags in another (such as Stamp Duty and Service Tax).

What Will You Learn?

  • o Assess the risks area of non-compliance
  • o GAP analysis technique
  • o Potential back taxes and penalty
  • o Look for available options to rectify the potential errors

Module 1: Recent Updates
Know the latest rules and regulations for the below
-Service tax
-E-Invoice
-Stamp duty
-Other related legal and regulatory

Module 2 – Identify Service Tax High Non-Compliance Risks Transactions
-Service tax -current practice in splitting of materials and services charges versus the rulings
-Service tax -exemption used, e.g. non-reviewable contracts and professional fees exemption
-Service tax-mixed development project residential building treatment and calculation
-Service tax-completeness of documentation from various parties, e.g. developers.
-Service tax-check on invoice exempted from service tax format and information contain
-Identify the matters arising, current practice and risks areas
-Documentation and evidence of proof
-Gap analysis and identify for areas of improvements
-Identify the potential back taxes and/or penalty for non-compliance

Module 3-E-Invoice for purchases and expenses post implementation review
Explore sales/other income items
-Invoice information and PDPA for personal information collected
-Self-billed items checking on the details, timing and others

Explore purchase/expenses items
-Check on suppliers/vendors e-invoice on commission to agents, rental and utility expenses, runner fee, importation of goods and services, foreign workers and etc.
-Check on staff claims, whether any expenses which require e-Invoice
-Gap analysis and identify for areas of improvements

Module 4-Stamp duty
-Among Contractors, sub-contractors and suppliers
-Stamp duty paid correctly? E.g. Ad Volerum or fixed rate
-Timing of stamping
-Document evidence sub-contractors need to obtain from main contractors
-Gap analysis and identify for areas of improvements
– Q&A