How to Manage Customs Audit and Investigation

INTRODUCTION

Customs Audit is a process of verifying the compliance of a business with the relevant legislation through an examination of the accounts and records of that business.

This programme will enable participants to get an insight and understanding of the types and scope of the various Customs Audits – GST, SST, LMW’s, Duty Exemptions, Post-Clearance Import audit thereby minimizing risk exposure and avoid potential tax liabilities. Participants will gain a comprehensive understanding of the various types of audits conducted by the Royal Malaysian Customs Department in Malaysia, and be equipped with an adequate knowledge and understanding of the potential areas of audit by Customs, the pitfalls to avoid and consequences of non-compliance.
The programme will also include methods and ways to handle a Customs Investigation that may arise. It will also contain the common offences and penalties under the relevant customs legislation and Appeal Procedures.

Training Date :
13th – 14th June 2019
3rd – 4th September 2019

LEARNING OBJECTIVE 

At the end of this “How to manage Customs Audit and Investigation” training, participants will be able to

• Obtain sound knowledge of customs laws and regulations
• Understanding the types of audits and investigation under the Goods & Service Tax Act 2014; Sales Tax Act 2018, Service Tax Act 2018 and Customs Act 1967.
• Avoid pitfalls during the conduct of the audit and investigation and the possible areas that RMCD will focus
• Minimise potential tax liability that may arise during an audit and how to conduct oneself during an audit
• Handle a Customs audit or investigation with confidence
• Have an insight of the audit compliance requirements under the GST tax regime and SST regime
• Know the manner of maintaining records accounts and documents to bolster the case in the event of an audit

WHO SHOULD ATTEND

This course is suitable for

• CEOs
• Managing Directors
• General Managers
• Logistics/ Shipping/ Purchasing/ Export/ Import Managers and Executives
• Business Development Managers and Executives
• Finance Managers
• Accountants
• Those dealing with RMCD

Module 1: Customs Organisation and Structure

Module 2: LMW’s & Duty Exemption Audit

• Common audit issues facing LMW’s and Duty exemption holders
• Managing proper accounts and records
• Areas of concern for LMW’s and Duty Exemption Holder
• Common Offences by LMW / Exemption Holder and Penalties

Module 3: Refund and Duty Drawback under Section 16, 93, 95 and 99 Customs Act 1967

Module 4: Post Clearance Import Audit                                                                        

• Classification of Tariff Code
• WTO Rules of Valuation
• Prohibition of Import / Export
• Preferential Tariffs and issues involved

Module 5: Offences and Penalties under the Customs Act 1967

Module 6: Review of Goods & Services Tax / Sales Tax Act 2018 / Service Tax Act 2018

Module 7: Routine GST / SST Audit                                  

• Selection criteria for Audit
• Maintaining proper accounts and records
• GST / SST audit focus areas by Customs
• Power of Customs relating to the audit
• Rights of companies in the audit
• The Bill of Demand / Appeal / Instalment Payment
• Offence and Penalties under GST Act 2014 / Sales Tax Act 2018 / Service Tax Act 2018

Module 8: GST / SST Assessment Reassessment and Supplementary Assessment

Module 9: Overview of Audit Compliance Activity under GST / SST System 

• Cancellation Audit
• Advisory audit
• Credit returns audit
• Large company audit
• Revenue recovery audit
• Compliance audit
• Special audit

Module 10: The Appeal Process / Procedures

• Appeal to Director-General
• Appeal to Customs Tribunal
• Appeal to Minister
• Appeal to High Court

 Module 11: Customs / SST Advance Ruling

P.NADARAJA
LLB (Hons) Lond., CLP (Malaya), ACIS (UK), ACTIM

Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He posses an in depth knowledge of various customs legislation including Customs Act, Sales Tax Act, Service Tax Act, Excise Act and other subsidiary legislation. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysian Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.

In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.

He is now involved in legal practice and at the same time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.

He is also an Associate of the Malaysia Institute of Chartered Secretaries & Administrators and Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs litigation and rendering of consultancy & advisory services on Customs matters.

FEE PAYABLE PER PARTICIPANT :

Normal Price                                          : RM1,858

Early Bird (15 days before event)       : RM1,748

Group Fee (>2 participants)                : RM1,528

Fee includes course materials, lunch, 2 tea breaks per day and Certificate of Attendance (upon completion of the training).

Download our Registration form Here and sent it to us by

Fax : +603 5523 2827

Email : [email protected]

CANCELLATION / TRANSFER

Upon registering, participant(s) are considered successfully enrolled in the event.  Written cancellations / transfer notice received :

• More than ten (10) working days before the event, a refund (less administrative charge of 15%) will be made.
• Ten (10) working days or less before the event, no refund will be made.
• For no show on the day of the event, full payment is required. If you cannot attend the event, you can nominate a substitute at any time without payment of an administration fee.
• A full (100%) refund may be granted if the course is cancelled by Wanfah Prosper PLT (WFP). WFP reserves the right to postpone or cancel the event and / or change facilitator at any time should circumstances beyond its control arises. WFP also reserve the right to make alternative arrangements without prior notice should it be necessary to do so.

Please make cheque payable / direct credit to :WANFAH PROSPER PLT

Accounts Number : 3812930508

Bank : Public Bank Berhad

For In House Training, please contact our office at 03-55231819 or email to [email protected] to request for a quotation