This book is jointly written by two authors namely Mr. Wong Chi Tieng and Mr. Chin Chee Seng in dual language (English & Chinese)  

  • Total 7 Chapters, 121 pages.
  • 双语版 - 全书共七个章节121页

“HOW TO AVOID BECOMING A MIXED SUPPLIER”? is a practical guide book on

how to deal with GST transactions on a mixed supplier.


The first part of the book covers the GST treatments on a mixed supplier, the claiming of

input tax of a mixed supplier, de Minimis rule, partial exemption rule, residual input tax,

annual adjustments and capital goods adjustments applicable to a mixed supplier. The

second part of this book deals with the scenarios of GST registrants becoming a mixed

supplier and suggests possible planning to avoid becoming a mixed supplier.


This book provides a good reference on the type of business which may end up becoming

a mixed supplier (whether knowingly, unknowingly or unintentionally). Businessman

must plan or restructure their business so as to avoid becoming a mixed supplier.

This book is jointly written by two authors namely Mr. Wong Chi Tieng and Mr. Chin

Chee Seng in dual language (English & Chinese) . Both authors conduct regular GST

seminars for the public.



Table of Contents (目录)

1. Introduction (序目)

2. GST Treatments on Mixed Suppliers (混合供应商的消费税处理方式)

3.  Examples of Mixed Suppliers (混合供应商的例子)

4.  Partial Exemption (部分豁免法则)

5.  Annual Adjustments (年度调整)

6.  Capital Goods Adjustments (资本商品调整)

7.  How to avoid becoming a mixed supplier? (如何避免成为一名混合供应商?)

7.1 Property investment company from a taxable supplier to a mixed supplier (产业投资公司从课税供应商变成混合供应商)

7.2 Property investment company from a mixed supplier to a taxable supplier (产业投资公司从混合供应商变成课税供应商)

7.3 Sale of commercial land on company having agricultural land and commercial land (持有用作商业和农业用途土地的公司,出售其商业用途土地)

7.4 Sale of residential properties under barter trade (在物物交换协议下出售住宅产业)

7.5 Becoming a mixed supplier "unknowingly" ("不知情"的情况下成为混合供应商)

7.6 Company making exempt supply to employees (公司为雇员作出豁免供应)

7.7 Child Care Centre with Tuition Centre (附有补习中心的儿童托儿所)

7.8 Housing Developer on mixed development (发展综合项目的物业发展商)

7.9 Bus company providing some chartering services (巴士公司提供一些游览巴士服务)

7.10 Private School or Chinese Independent School (私立学校或华文独立学校)

Appendix A - Summary of Goods & Services Tax (Exempt Supply) Order 2014 (A附表-2014年消费税(豁免供应)指令的摘要


Write a review

Note: HTML is not translated!
    Bad           Good

How To Avoid Becoming A Mixed Supplier (如何避免成为一名混合供应商)

  • Brand: Wong Chi Tieng
  • Product Code: How To Avoid Becoming A Mixed Supplier
  • Availability: In Stock
  • MYR60.00


Related Products

新手一星期也能读懂 ~~ 消费税基本概念 『GST Basic Concepts For Newbie』

新手一星期也能读懂 ~~ 消费税基本概念 『GST Basic Concepts For Newbie』

好书强力推荐!2017年7月27日发行,现在全面开放抢鲜预购!一个刚踏入社会进入会计界的新鲜人,面试时,过去在校园里所读的未必会被问到;然而在校园没有学习到的,反而有可能就会被问到,最常见的就是-消费..

MYR50.00

GST Accounting on Imported Services 消费税会计之进口服务

GST Accounting on Imported Services 消费税会计之进口服务

十面埋伏老师的第三本书出版了!无论你是否消费税注册人士与否,你都得为进口服务申报消费税,那么应该如何处理呢?这一本书总共分成三个部分:1. 进口服务的消费税概念;2. 进口服务的消..

MYR70.00

612 Million Distribution Sharing Session By 十面埋伏 (E-Book)

612 Million Distribution Sharing Session By 十面埋伏 (E-Book)

这是十面埋伏老师于2017年6月12日由Million Distribution举办的分享会上的讲义 (电子书版)。感谢老师无私分享这份讲义~这电子书现在免费公开下载。您只需使用我们的电子书阅读软件就..

MYR0.00

803 古晋消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

803 古晋消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

这是十面埋伏老师于2017年8月3日由Autocount举办的消费税的“传”人研讨会 - 古晋站的讲义 (电子书版)。感谢老师无私分享这份讲义~这电子书现在免费公开下载。您只需使用我们的电子书阅读软件..

MYR0.00

809 吉隆坡消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

809 吉隆坡消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

这是十面埋伏老师于2017年8月9日由Autocount举办的消费税的“传”人研讨会 - 吉隆坡站的讲义 (电子书版)。感谢老师无私分享这份讲义~这电子书现在免费公开下载。您只需使用我们的电..

MYR0.00

811/821 槟城/亚庇消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

811/821 槟城/亚庇消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

这是十面埋伏老师于2017年8月11及21日由Autocount举办的消费税的“传”人研讨会 - 槟城/亚庇站的讲义 (电子书版)。感谢老师无私分享这份讲义~这电子书现在免费公开下载。您只需..

MYR0.00

911/915 新山/居銮消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

911/915 新山/居銮消费税的“传”人研讨会讲义(十面埋伏老师著) (E-Book)

这是十面埋伏老师于2017年9月11及15日由Autocount举办的消费税的“传”人研讨会 - 新山/居銮站的讲义 (电子书版)。感谢老师无私分享这份讲义~这电子书现在免费公开下载。您只需..

MYR0.00

Accounting For GST In Malaysia 4th Edition (e-Book)

Accounting For GST In Malaysia 4th Edition (e-Book)

Important Note: This is an e-BookHow our e-Book work?http://www.e-3littleowls.com/index.php?route=in..

MYR30.00

Tags: GST, Mixed Supplier