GST ON HEALTHCARE SERVICES
|
|
- Adrian Mitchell
- 8 years ago
- Views:
Transcription
1 GST ON HEALTHCARE SERVICES SUPPIAH A/L AYAHOO SENIOR ASSSITANT DIRECTOR OF CUSTOMS II GST DIVISION Date: 5 NOVEMBER 2014 PEJABAT PELAKSANAAN GST KEMENTERIAN KEWANGAN
2 Agenda: Introduction Mechanism of GST Exempt healthcare services Standard rated services by healthcare facility Other services related to healthcare facility Types of supply and acquisition by healthcare facility Apportionment Rules Other Services 2
3 Current Treatment Sales Tax 1972 & Service Tax 1975 ITEM GOVERNMENT PRIVATE Acquisition Goods Not subject to sales tax Only selected goods are not subject to sales tax Services Subject to services tax Subject to services tax Services provided Not subject to services tax Subject to services tax on food and lodging provided by the hospital 3
4 Introduction How service tax works Service Provider Govt collects tax when service is provided to consumer Patient 4
5 5 GST Treatment on Healthcare Services Sales Tax & Service Tax (SST) Goods and Services Tax (GST) Rate = 6 % Threshold = RM500,000 Once GST implement 1 st April 2015, Sales Tax Act And Service Tax Act will be repealed.
6 Basic principles of GST TYPES OF SUPPLY OUTPUT TAX INPUT TAX Standard rated 6% Claimable Zero rated 0% Claimable Exempt No GST charged Non claimable 6
7 Basic principles of GST Criteria to claim Input Tax Minus (-) GST charged on taxable supplies GST paid on business purchases Net GST Less Equals Output Tax Input Tax Plus (+) Refund to taxable person Pay GST to Government 7
8 Supply by Healthcare Services Facility GST Treatment Government Out of scope Private Exempt 8
9 HOW GST WORKS - EXEMPT GST 6 % NO GST Hospital Supplier Private Hospital Patient Supplier claims tax paid on input Private hospital cannot claim tax paid on input Patient does not pay any GST 9
10 HOW GST WORKS? - EXEMPT Delivery / supply chain Hospital Supplier Private Hospital Patient Purchase cost : RM100 GST* : RM6 Purchase price : RM106 *Note: cannot claim input tax Value-Adding Activity Added Value : RM25 Selling price : RM131 GST : RM0 Total selling price :RM
11 Comparison with other country CANADA UK AUSTRALIA SINGAPORE/ NEW ZEALAND/ SOUTH AFRICA INDONESIA GST / VAT / 15 / Healthcare services Exempted - input tax recovery, the rebate rate is fixed at a) provided by a qualifying institution e.g. Drugs, medicines, bandages, plasters or ointments in the course of care or treatment are exempt Zero rated -full recovery of input tax supply except cosmetic Standard rated Exempted 83% b) not a qualifying institution, drugs or medicines that you surgery or procedures supply standard rated which not to alleviate a - hospital beds on a zero rated c) HMRC allow pharmacists (including those operating from an independent pharmacy within hospital premises) to zero rate drugs, medicines and other qualifying goods medical condition where ALL of the conditions are met Medicine SR SR SR SR SR Dietary supplements SR SR SR SR SR TCM SR SR SR SR Exempted 11
12 Healthcare and Related Services : Private Hospitals - Exempt Private Clinics - Exempt Pharmacy Standard rate Veterinary Standard rate Traditional and complementary medical services (T/CM) Standard rate GOVERNMENT out of scope 12
13 Exempt Healthcare Services 13
14 Healthcare services are treated as exempt supplies under GST if they are supplied by the private healthcare facility registered or licensed premise under the Private Healthcare Facilities and Services Act [Act 586]. 14
15 3 main aspect : Healthcare services Include ambulance food, lodging and mortuary services Professional healthcare services Facility healthcare services 15
16 Healthcare services GST Treatment on Healthcare Services medical, dental, nursing, midwifery, allied health, pharmacy and ambulance services accommodation for purpose of providing healthcare services screening, diagnosis or treatment of person preventive or promoting health Services provided by healthcare para professional curing or alleviating any abnormal condition Include food and mortuary services 16
17 Healthcare facility Any premise used or intended to be used for the provision of healthcare services or health related services, such as private hospital, hospice, ambulatory care centre, nursing home, maternity home, psychiatric hospital, psychiatric nursing home, community mental health centre, hemodialysis centre, medical clinic, dental clinic or such other healthcare or health related premises as the Minister of health may from time to time, by notification in the Gazette 17
18 Healthcare professional GST Treatment on Healthcare Services any medical practitioner, dental practitioner, pharmacist, clinical psychologist, nurse, midwife, medical assistant, physiotherapist, occupational therapist and other allied healthcare professional and any other person involved in the giving of medical, health, dental, pharmaceutical services under the jurisdiction of the Ministry of Health must be a person who is registered as such under the regulatory body of relevant professional, dental, nursing or midwifery profession of medicine or any other regulatory body and who holds a valid practicing certificate 18
19 Healthcare services For the purpose of this treatment, services of the healthcare professional which are not under the employment of the private healthcare facilities shall be treated as outsourcing services and will be subject to GST. 19
20 PROFESSIONAL SERVICES F / H Individual (locum) EX H F / H SR EX SR D1 30% = RM 3, (Rental, Billing, Nursing, Marketing) SR P2 EX Own Clinic SR Contract for services D2 SR 70% = RM 7, (Consultancy Fee) RM 10, EX P1 SR P3 EX Company + Clinic SR F / H EX SR Individual + Company H HOSPITAL D DOCTOR F/H FACTORY / HOUSE 20
21 Healthcare services exempt if Provided by licensed private healthcare facility eg. : All healthcare services provided in Hospital A provided by licensed private healthcare facility to another licensed private healthcare facility eg. : - mortuary services from Hospital A to Hospital B - supply of blood test/ x-ray services by Hospital X to Ahmad Clinic 21
22 Healthcare services exempt if provided by doctor of the licensed private healthcare facility to a person at home eg. : Dr Ahmad from Clinic A make a house call to his patient s home due to his disability to move 22
23 Healthcare services exempt if provided by provider in licensed private healthcare facility acting as panel clinic to a company eg. : Siva Clinic acts as a panel clinic for Syarikat Maju Jaya and provides healthcare services to Syarikat Maju Jaya s staff at Syarikat Maju Jaya s premise. 23
24 Ancillary Healthcare services exempted includes: Prescription of medicine, food, lodging and mortuary services by a licensed private healthcare facility medical reports 24
25 Exempt Services by Healthcare Facility Examination Imaging Consultancy service Medicine Accommodation / Room Food Ambulance Exempt / Not subject to GST Input tax not claimable 25
26 Standard Rated Services By Healthcare Facility 26
27 Standard Rated Supplies GST Treatment on Healthcare Services Healthcare services provided by healthcare professionals in a private healthcare facility who are not employees nor under its payroll on basis of contract for service are standard rated supplies. Any services provided by the healthcare professionals to the private healthcare facility is subject to GST at a standard rate. 27
28 Services not related to healthcare are standard rated : Provision or rental / lease of space, equipment and other facilities Eg. : - Hospital provides operation theatre, medical equipment to doctor not under its employment - Rents out part of building used for office, clinic, shop by third party Parking, laundry Accommodation / room and food provided to other than patient 28
29 Services not related to healthcare are standard rated : (cont..) Provision of goods used as aids such as. eg : Hospital sells artificial limb, crutches, hearing aid, wheelchair to patient Provision of staff and professional expertise Provision of seminar and expertise for training Provision of facilities for fitness and well being eg : GST Treatment on Healthcare Services gymnasium, spa, slimming center 29
30 Other Services by Healthcare Facility Provide facilities and equipment Rental Seminar Training Parking Laundry Canteen Hygienic cleaning Subject to GST - Standard rated supply Can claim input tax on inputs relating to such supplies 30
31 Other Services Related to Healthcare Services 31
32 Other Related Activities to Health Sector Spectacle shop Test lab Veterinary services Alternative medicines (T/CM) Standard rated supply Subject to GST Input tax claimable 32
33 Other Related Activities to Health Sector( cont..) Gymnasium Spa Sauna Slimming centre Massage parlor Beauty saloon Standard rated supply Subject to GST Input tax claimable 33
34 Types of Supply and Acquisition by Healthcare Facility 34
35 Exempt supply Supply by private healthcare services :- Example of exempt supplies Treatment and consultancy services Supply of food, accommodation and prescript medicine Ambulance services The total charge is GST exempt Even your annual exempt supply exceed RM500,000 you are still not liable to register under GST 35
36 Standard rated supply Supply by private healthcare services :- Example of standard rated supplies Provision of space, facilities and equipment Supply of food, accommodation to other than patient Parking, laundry services The charge are subject to GST If your annual taxable supply exceed RM500,000, you are liable to register under GST 36
37 Mixed supply Supply by private healthcare services :- Example of mixed supplies Provision of healthcare services to patient Provision of food and accommodation to other than patient Parking, laundry services Some charges taxable supplies, some are exempt supplies Need to list out and do apportion 37
38 Acquisition of goods and services Any acquisition of goods or services by healthcare facility For making taxable supply - can claim For making exempt supply cannot claim For making exempt and taxable supply - apportion 38
39 Acquisition by Healthcare Facility Acquisition Equipment GST Treatment Standard rated Medicine Standard rated Services Standard rated Equipment : certain machinery for healthcare treatment may entitled for GST (Relief) Order 2014 Medicine : certain medicine for healthcare treatment may entitled for GST (Zero Rate Supply) Order
40 Outsourcing Services to Healthcare Facility Laboratory Hygienic cleaning Imaging ** Maintenance ** Food preparing **Security services *** Parking *** Laundry Subject to GST Input tax not claimable if such services used for exempt **Apportion if such services used for mixed supply ***Claim in full if used for taxable supply 40
41 Apportionment Rules 41
42 Apportionment Rules Inputs used Wholly attributable to taxable supplies Wholly attributable to exempt supplies Claim 100% input tax Attributable to both taxable and exempt supplies Cannot claim input tax Apportionment rules apply 39
43 Apportionment Rules Input tax directly attributable to taxable supply can be claimed in full Input tax directly attributable to exempt supply cannot be claimed Input tax attributable to both taxable and exempt supply (residual input) need to be apportioned Std method - Known as TURNOVER METHOD Taxable Supplies x 100 R (recoverable %) = Taxable Supplies + Exempt Supplies ITC = R x GST incurred on residual input 43
44 Apportionment Rules Attribution/Apportionment E.g. Taxable supplies = RM 250,000 Input tax attributable to taxable supplies = RM30,000 Exempt supplies = RM 50,000 Input tax attributable to exempt supplies = RM6,000 Residual input tax = RM 15,000 R (recoverable %) = 250, , ,000 x 100 = 83.33% Claimable ITC on residual = 83.33% x 15,000 = RM12, Therefore, total claimable ITC = RM30,000 + RM12, = RM 42,
45 Other Related Services 45
46 Pharmacy Services Type Industrial Pharmacy Hospital Pharmacy Retail Pharmacy GST Treatment Standard rate Government GST out of scope Private exempt Standard rate 46
47 Veterinary Services Veterinary hospitals Clinics Veterinary pharmacy Animal hotels Other related services Standard rated supply Subject to GST Input tax claimable 47
48 Traditional & Complementary Medicine Services (T/CM) Acupuncture Reflexology Naturopathy Massage Reflexology Homeopathy Ayurveda Aromatherapy Chinese Medicine Standard rated supply Subject to GST Input tax claimable 48
49 Thank you BAHAGIAN GST JABATAN KASTAM DIRAJA MALAYSIA
50 Enquiry 53
51 Enquiry i) Ibu Pejabat Kastam Diraja Malaysia Bahagian GST, Aras 3 & 4, Blok A, Menara Tulus, No. 22, Persiaran Perdana, Presint 3, PUTRAJAYA. ii) GST PORTAL iii) Customs Call Centre (CCC) Tel: Fax: ccc@customs.gov.my 51
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF HEALTHCARE SERVICES... 1 GST TREATMENT
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF HEALTHCARE SERVICES...
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HEALTHCARE SERVICES CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF HEALTHCARE SERVICES... 1 GST TREATMENT
More informationMinistry Of Finance VAT Department. VAT Guidance for Medical and Healthcare Services Version 3: December 22, 2014
Ministry Of Finance VAT Department VAT Guidance for Medical and Healthcare Services Version 3: December 22, 2014 Introduction This guide is intended to provide those providing medical or healthcare services
More informationGST ELECTRONIC SERVICES TAXPAYER ACCESS POINT (TAP) HANDBOOK ROYAL MALAYSIAN CUSTOMS DEPARTMENT (RMCD)
GST ELECTRONIC SERVICES TAXPAYER ACCESS POINT (TAP) HANDBOOK ROYAL MALAYSIAN CUSTOMS DEPARTMENT (RMCD) INTRODUCTION Royal Malaysian Customs Department (RMCD) What is TAP (Taxpayer Access Point)? An electronic
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON MONEYLENDERS TABLE OF CONTENTS INTRODUCTION... 1 Overview Of Goods And Services Tax (GST)... 1 GST TREATMENT ON MONEYLENDER... 1 Provision of Loan...
More informationSEMINAR GST. GST Treatment S14(2) Industry. Date : 18 June 2014 Venue: Pullman, Putrajaya
SEMINAR GST GST Treatment S14(2) Industry Date : 18 June 2014 Venue: Pullman, Putrajaya Agenda 1 2 Charging Output Tax Tax invoice 3 Entitlement of Input tax 4 GST Treatment 5 Transitional Period 6 7 8
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON EMPLOYEE BENEFITS
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON EMPLOYEE BENEFITS CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF THE INDUSTRY... 1 Employee Benefits...
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON VALUERS, APPRAISERS AND ESTATE AGENTS
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON VALUERS, APPRAISERS AND ESTATE AGENTS CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GST AND VALUERS, APPRAISERS AND ESTATE
More informationExtras Cover (as at April 2015)
April 2015 Page 2 of 12 Extras Cover (as at April 2015) Benefits are rebated at 90% of the fee charged for each service/item, up to the maximum benefit payable. Item numbers have been shown where possible
More informationLAWS OF MALAYSIA ACT 586 PRIVATE HEALTHCARE FACILITIES AND SERVICES ACT 1998 ARRANGEMENT OF SECTIONS PART I - PRELIMINARY
LAWS OF MALAYSIA ACT 586 PRIVATE HEALTHCARE FACILITIES AND SERVICES ACT 1998 Date of Royal Assent : 18th August 1998 Date of publication in the Gazette : 27 August 1998 Date of coming into operation :
More informationCOMPARING BUPA GLOBAL HEALTH PLANS
COMPARING BUPA GLOBAL HEALTH PLANS This comparison guide is a summary of our plans to help you understand the high level differences between them. Full details of the benefits, limitations, exclusions
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROPERTY MANAGEMENT
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROPERTY MANAGEMENT CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GST TREATMENT FOR THE INDUSTRY... 1 Duties and power...
More informationstraightforward health insurance Your Health Cover Options
straightforward health insurance Your Health Cover Options 1 Welcome to GMF Health Why you need GMF Health cover GMF Health has been helping the people of Western Australia for over 60 years. Over that
More informationULTIMATE HEALTH PLAN PART OF THE NEW RANGE OF GLOBAL HEALTH PLANS
ULTIMATE HEALTH PLAN PART OF THE NEW RANGE OF GLOBAL HEALTH PLANS Insured by Administered by ULTIMATE HEALTH PLAN PART OF THE NEW RANGE OF GLOBAL HEALTH PLANS Insured by Administered by WELCOME TO THE
More informationPROFESSIONAL SERVICES
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROFESSIONAL SERVICES CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax... 1 PROFESSIONAL SERVICES... 1 FREQUENTLY ASKED QUESTIONS...
More informationCountry Report for Ministry of Health, Malaysia. By : Dato Haji Siajam bin Buyong
Country Report for Ministry of Health, Malaysia By : Dato Haji Siajam bin Buyong Question 3 Sector Job Qualification 1. Child Welfare, Nursery Disabled and Elderly Welfare, Care Management Welfare. 2.
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRANSFER OF BUSINESS AS A GOING CONCERN CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 SCOPE OF THIS GUIDE... 1 GENERAL
More informationOverview and GST Impact to businesses
Overview and GST Impact to businesses VENUE : IMPIANA KLCC DATE : 18 NOVEMBER 2014 Co-organised by Ministry of International Trade and Industry (MITI) & Korean Chamber Of Commerce Malaysia (KOCHAM) Presenter:
More informationMEDICARE & CONNECTIVITY TO AUSTRALIA
MEDICARE & CONNECTIVITY TO AUSTRALIA Medicare is the publicly funded Australian health system and is subsidised by a 1.5% Medicare levy, payable by all taxpayers, integrated in the pay-as-you-go payroll
More informationOur Product Disclosure Statement (PDS)
Our Product Disclosure Statement (PDS) Your HIF hospital and ancillary health cover in detail. The smart choice for health cover. Visit hif.com.au or call 1300 13 40 60 to get a quote and join (or switch)
More informationHealth Savings Accounts Frequently Asked Questions (FAQs)
Health Savings Accounts Frequently Asked Questions (FAQs) If you are interested in enrolling in the new Gold Plan with an HSA during Open Enrollment, read on to learn more about the IRS requirements. Or,
More informationServices. Essential Extras. Premier Extras
cover Acupuncture 3 3 3 Ambulance 3 3 7 Audiology (Hearing Tests) 3 3 7 Chiropractic 3 3 3 Dental General 3 3 3 Dental Major (excl. Orthodontics) 3 3 7 Diabetes Education 3 3 7 Diabetes Australia Membership
More informationOut-of-Pocket Health Care Costs and Tax Deductions Everything you need to know about deducting health care expenses
Out-of-Pocket Health Care Costs and Tax Deductions Everything you need to know about deducting health care expenses Contents 2 3 4 6 7 8 11 12 13 Table of Contents Introduction and Methodology Survey Highlights
More informationWhat is a Health Savings Account and what do I need to know? Q. What is a Health Savings Account?
What is a Health Savings Account and what do I need to know? Q. What is a Health Savings Account? A. A health savings account (HSA) combines high deductible health insurance with a tax-favored savings
More informationDon t let the loss of your group benefits take away your peace-of-mind. Call 1-877-COVER ME (1-877-268-3763) For more information,
For more information, Call 1-877-COVER ME (1-877-268-3763) Our Customer Service Representatives will be glad to assist you. Or visit our website at www.coverme.com FollowMe is offered through Manulife
More information2014 TAX RETURN INFORMATION HEALTH INSURANCE REBATE, MEDICARE LEVY SURCHARGE & MEDICAL EXPENSES REBATE
2014 TAX RETURN INFORMATION HEALTH INSURANCE REBATE, MEDICARE LEVY SURCHARGE & MEDICAL EXPENSES REBATE The rules about tax and health expenditure are now extremely complex. A universal health insurance
More informationBooks, trade journals, newspapers and publications for your trade or profession
List of Tax Deductible Expenses Books and Publications Books, trade journals, newspapers and publications for your trade or profession Dues and Fees: Dues to a professional organization for people in your
More informationZAYED UNIVERSITY GROUP MEDICAL INSURANCE PLAN FOR DUBAI BASED EMPLOYEES
ZAYED UNIVERSITY GROUP MEDICAL INSURANCE PLAN FOR DUBAI BASED EMPLOYEES 1 st January 2008 31 st December 2008 Page 1 of 10 CONTENTS INTRODUCTION ZAYED UNIVERSITY & ADNIC MEMBERSHIP ELIGIBILITY ROLE & RESPONSIBLITIES
More information2015 TAX RETURN INFORMATION HEALTH INSURANCE REBATE, MEDICARE LEVY SURCHARGE & MEDICAL EXPENSES REBATE
2015 TAX RETURN INFORMATION HEALTH INSURANCE REBATE, MEDICARE LEVY SURCHARGE & MEDICAL EXPENSES REBATE The rules about tax and health expenditure are now extremely complex. A universal health insurance
More informationGOODS AND SERVICES TAX ROYAL MALAYSIAN CUSTOMS GENERAL GUIDE
GOODS AND SERVICES TAX ROYAL MALAYSIAN CUSTOMS GENERAL GUIDE CONTENTS INTRODUCTION... 1 General Guide... 1 Other Related Guides... 1 Other Sources of Information... 1 SCOPE OF TAX... 2 Charge to Tax...
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROFESSIONAL SERVICES
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROFESSIONAL SERVICES CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 PROFESSIONAL SERVICES... 1 FREQUENTLY ASKED QUESTIONS...
More informationHealth and dental coverage that begins when your group health benefits end.
Health and dental coverage that begins when your group health benefits end. Gain the security that individual healthcare coverage can provide. Regardless of what path in life you take. Life is full of
More informationUltimate choice. TUH it s my health fund! so why is TUH the best choice for you! Extended dependant cover. Effective 4 April 2012
Effective 4 April 2012 PLEASE ENSURE THAT THIS BROCHURE IS READ CAREFULLY AND RETAINED. Ultimate choice This package is the NUMBER ONE choice for superior health insurance. Ultimate Choice is designed
More informationGet Started with a Health Savings Account
Get Started with a Health Savings Account www.discoverybenefits.com A combination that puts you in control There s a relatively new way to pay for health care that is gaining popularity; a high deductible
More informationOPTION ONE DRUG 1 & DENTAL 1
OPTION ONE DRUG & DENTAL An ideal plan for occasional prescriptions dental visits Highlights of Option One: Basic prescription drug coverage (70%) Basic dental coverage (70%) No medical questionnaire is
More informationHEALTHCARE INTERNATIONAL INSURANCE
HEALTHCARE INTERNATIONAL INSURANCE Product Disclosure Sheet (Read this Product Disclosure Sheet before you decide to take out the Healthcare International Insurance. Be sure to also read the general terms
More informationPlatinum Healthcare Plan Benefit comparison of Bronze, Silver, Gold & Platinum healthcare plans
Platinum Healthcare Plan Benefit comparison of Bronze, Silver, Gold & Platinum healthcare plans Benefit description Maximum benefit Area of Cover ) Within stated benefit limits - 6 week wait rule applies
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON COMMERCIAL BANKING CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 OVERVIEW GENERAL OPERATIONS OF THE INDUSTRY... 1 GST
More informationCIGNA International Healthcare Plans
C I G N A I N T E R N A T I O N A L E X P A T R I A T E S B E N E F I T S CIGNA International Healthcare Plans Your expatriate employees and their eligible family members have access to the health care
More informationCoverage Foreign Health MUNSU Plan GSU Plan. 100 % of eligible expenses. $2,000 per student year. Unlimited. Covered Covered by MCP Covered by MCP
Coverage Insurance covers losses arising from sudden and unforeseeable circumstances. Insurance covers expenses for services which are medically necessary. Insurance covers expenses for services which
More informationA CAREER IN CARING. Healthcare Career Opportunities in B.C.
A CAREER IN CARING Healthcare Career Opportunities in B.C. Who is VIHA? One of the largest employers on Vancouver Island Provides health services in acute care, long term care, residential care, and public
More informationInviting Possibilities. Healthcare. Cover Page- Healthcare Sector Report.indd 1
Inviting Possibilities Healthcare Cover Page- Healthcare Sector Report.indd 1 7/30/13 1:4 PM TABLE OF CONTENTS Overview of Dubai's Healthcare Industry Investment opportunities Medical research and development
More informationMapping of Health Care Providers in Ireland to the Provider Classification (ICHA HP) within the System of Health Accounts.
Mapping of Health Care Providers in Ireland to the Provider Classification (ICHA HP) within the System of Health Accounts December 2015 Mapping of the Health Care Providers in Ireland to the SHA Provider
More informationTREATMENT BENEFITS HEALTH RELATED TRAVEL VETERANS INDEPENDENCE PROGRAM
TREATMENT BENEFITS HEALTH RELATED TRAVEL VETERANS INDEPENDENCE PROGRAM 2013 TABLE OF CONTENTS INTRODUCTION... 1 TREATMENT BENEFITS.................. 2 OVERVIEW... 2 PROGRAMS... 2 VAC HEALTH IDENTIFICATION
More informationROYAL MALAYSIAN CUSTOMS
ROYAL MALAYSIAN CUSTOMS MALAYSIA GOODS AND SERVICES TAX (GST) GUIDE MANUFACTURING SECTOR (DRAFT) MALAYSIA GST GUIDE MANUFACTURING SECTOR Contents Page 1. Introduction 1 2. Background 1-3 3. General principles
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON INVESTMENT BANKING CONTENTS INTRODUCTION... 1 General Operation of Goods and Services Tax (GST)... 1 OVERVIEW GENERAL OPERATIONS OF THE INDUSTRY...
More informationCOMPANY. Product Summary From 1 April 2015. bupaglobal.com
COMPANY Product Summary From 1 April 2015 bupaglobal.com INTERNATIONAL MEDICAL INSURANCE FOR THE GLOBALLY MINDED Bupa Global is the worldwide part of the Bupa Group a healthcare company with over 65 years
More informationMedicare Benefit Review
Medicare Benefit Review What is Medicare? Medicare is Health Insurance For people 65 or older For people under 65 with certain disabilities For people at any age with End-Stage Renal Disease (permanent
More informationTax offsets QUESTION 19 SPOUSE TAX OFFSETS STOP NOTE. Did you have a spouse married or de facto?
Tax offsets 19 QUESTION 19 SPOUSE TAX OFFSETS Did you have a spouse married or de facto? STOP If you maintained a child or a student, you cannot complete your tax return using Retirees TaxPack 2004 see
More informationProduct Guide. Top Extras
Product Guide Top Extras Extras cover helps fund your every-day health care needs that are not covered by Medicare. This includes important services such as dental, optical, physiotherapy, speech therapy,
More informationTABLE 120 - SCHEDULE OF COVER and POLICY DOCUMENT
TABLE 120 - SCHEDULE OF COVER and POLICY DOCUMENT Sections 1,2, 3, 7 and 8 only Contents: Section 1 Section 2 Section 3 Section 7 Section 8 In-Hospital (In-Patient) Expenses for Sickness and Injury, including
More informationHealth Savings Account
County National Bank Health Savings Account SCHEDULE OF FEES INTEREST RA.TE Setup Fee Balance AER Monthly Fee $0.01 -$999.99 0.50%* Minimum Balance Required $0.00 Debit Card Debit Card Transactions $ 1,000-$4,999.99
More informationComprehensive Extras Cover
Effective?? 1 April????????? 2015 2015 Comprehensive Extras Cover PLEASE CAREFULLY READ AND RETAIN THIS BROCHURE. PLEASE READ IN CONJUNCTION WITH THE IMPORTANT INFORMATION GUIDE. WAITING PERIODS The extras
More informationPeak1 Administration 7600 Mineral Drive, Suite 450 Coeur d'alene, ID 83815 Email: membercare@mypeak1.com Phone: 866-315-1777 Fax: 855-495-3669
Peak1 Administration 7600 Mineral Drive, Suite 450 Coeur d'alene, ID 83815 Email: membercare@mypeak1.com Phone: 866-315-1777 Fax: 855-495-3669 MyPeak1.com Healthcare Flexible Spending Account Overview
More informationSynopsis of Healthcare Financing Studies
Synopsis of Healthcare Financing Studies Introduction (DHA) is a set of descriptive account that traces all the financial resources that flow through Hong Kong s health system over time. It is compiled
More informationAN ACT RELATING TO HEALTH INSURANCE; AMENDING A SECTION OF THE NEW MEXICO INSURANCE CODE TO PROVIDE FOR FREEDOM OF CHOICE OF
AN ACT RELATING TO HEALTH INSURANCE; AMENDING A SECTION OF THE NEW MEXICO INSURANCE CODE TO PROVIDE FOR FREEDOM OF CHOICE OF HOSPITAL AND PRACTITIONER TO INCLUDE LICENSED PROFESSIONAL MENTAL HEALTH COUNSELORS
More informationAbout to Retire: Preparing for Medicare Patient Financial Services Agenda Medicare Enrollment Covered Services Medicare-covered covered Preventive Services Agenda, continued Advance Beneficiary Notice
More informationSPORTING ACCIDENT CLAIM FORM Please read this page first before completing the Claim Form
SPORTING ACCIDENT CLAIM FORM Please read this page first before completing the Claim Form Dear Member, Thank you for your Claim Form request. This letter contains important information relevant to your
More informationPETER DICKS TAX ATTORNEY
PETER DICKS TAX ATTORNEY VAT COMPUTATION OUTPUT TAX (SALES) LESS INPUT TAX (PURCHASES) =NET TAX DUE / REFUND OUTPUT TAX COMPRISES OF: STANDARD RATED SUPPLIES -14% ZERO RATED SUPPLIES 0% EXEMPT SUPPLIES
More informationMassachusetts Laborers' Health Fund: Plan A Summary of Benefits and Coverage: What this Plan Covers & What it Costs
Massachusetts Laborers' Health Fund: Plan A Summary of Benefits and Coverage: What this Plan Covers & What it Costs Coverage Period: 01/01/2015-12/31/2015 Coverage for: Individual + Family Plan Type: PPO
More informationCircular (15 /2014) Registration Department in Qatar Council for Healthcare Practitioners presents to you its compliments
From Circular (15 /2014) Dr.Jamal Rashid Al-Khanji A/ Chief Executive Officer (CEO), Qatar Council for Healthcare Practitioners (QCHP) To All Healthcare Practitioners in the State of Qatar All Healthcare
More informationNJ FamilyCare A. Covered by Horizon NJ Health for spontaneous abortions/miscarriages. Abortions & Related Services
NJ FamilyCare A BENEFIT Abortions & Related Services COVERAGE by Horizon NJ Health for spontaneous abortions/miscarriages. by Fee-for-Service for elective/induced abortions. Acupuncture Audiology (see
More informationCDSPI Retiree Benefits
CDSPI Retiree Benefits HEALTH BENEFITS AT GREATLY PREFERRED PRICING EXCLUSIVELY FOR RETIRED DENTISTS In retirement you can continue protecting yourself and your family with personal health insurance through
More informationThe BVZ is important for a uniform access to and maintaining and where possible improving the quality of health care.
A basic health insurance On February 1, 2013, the basic healthcare insurance (BVZ) was introduced for all residents of Curaçao. The basic healthcare insurance, as regulated in the Basic healthcare Act,
More informationADF Total Package. Your hospital cover. Favourite features. What s covered. What s restricted. What s excluded. Comprehensive ambulance cover
ADF Total Package Product Guide Effective from 1 September 2014 The ADF Total Package has been specially designed with permanent ADF and active Reservist families in mind. It gives you our best protection
More informationHigh Deductible Health Plan
High Deductible Health Plan Take control of your health care costs A nonprofit independent licensee of the Blue Cross Blue Shield Association Understanding your High Deductible Health Plan A high deductible
More informationOPIP HEALTH & HEALTH PLUS Plan Details and Cost Comparisons
& HEALTH PLUS Plan Details and Cost Comparisons With the OMA Priority Insurance Program (OPIP), you have the opportunity to enhance your existing government subsidized OPIP Health Plan with optional self-funded
More informationDispensing Doctors and VAT Registration: How and when to register; taxable or exempt supplies; VAT recovery and what records need to be kept.
VAT Information Sheet 03/06 Dispensing Doctors and VAT Registration: How and when to register; taxable or exempt supplies; VAT recovery and what records need to be kept. January 2006 1. Introduction 1.1
More informationM E M. TO: Flex Plan participants FROM: Mindy Brown RE: Health Spending Account (HSA) & Flexible Spending Account (FSA)
e-mail: flexplan@gicpas.com M E M O TO: Flex Plan participants FROM: Mindy Brown RE: Health Spending Account (HSA) & Flexible Spending Account (FSA) With the growing popularity of Health Savings Accounts,
More informationROYAL MALAYSIAN CUSTOMS
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PROPERTY DEVELOPER CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF THE INDUSTRY... 1 GST TREATMENT
More informationOverview Australian Public Health System Medicare
Overview Australian Public Health System Medicare May 2014 CONTENTS INTRODUCTION 1 The Public Healthcare System in Australia 1 MEDICARE 1 Medicare Benefits Schedule (MBS) 1 Medicare Services 1 What is
More informationVAT Guidance Accounting for VAT Version 2: February 14th, 2015
VAT Guidance Accounting for VAT Version 2: February 14th, 2015 PAGE 2 Introduction This guide is intended to provide VAT Registrant information on how they should account for Value Added Tax ( VAT ). It
More informationOperating Engineers Local 139 Health Benefit Fund
Operating Engineers Local 139 Health Benefit Fund The Fund s Health Reimbursement Account (HRA) Making the Plan work better for you. The Trustees of the Operating Engineers Local 139 Health Benefit Fund
More informationC I G N A I N T E R N A T I O N A L E X P A T R I A T E S B E N E F I T S. CIGNA International Healthcare Plans. Premier Options Healthcare Plans
C I G N A I N T E R N A T I O N A L E X P A T R I A T E S B E N E F I T S CIGNA International Healthcare Plans Premier Options Healthcare Plans Your expatriate employees and their eligible family members
More informationMore savings. More choices. More focus on your health.
More savings. More choices. More focus on your health. It s all possible when you combine the right health plan with a Health Savings Account (HSA). HSA-PreSale-Brochure_FInal_1_12.indd 2 1/13/12 9:04
More informationBERMUDA GOVERNMENT EMPLOYEES (HEALTH INSURANCE) (BENEFITS) ORDER 1997 BR 32 / 1997
QUO FA T A F U E R N T BERMUDA GOVERNMENT EMPLOYEES (HEALTH INSURANCE) (BENEFITS) ORDER 1997 BR 32 / 1997 [made under section 12 of the Government Employees (Health Insurance) Act 1986 and brought into
More informationFlexible Spending Account (FSA) / Dependent Care Account (DCA)
Flexible Spending Account (FSA) / Dependent Care Account (DCA) University Medical Associates PLAN YEAR: 1/1/15 12/31/15 You have 90 days at the end of the Plan to file claims for services provided during
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON EVENT MANAGEMENT INDUSTRY
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON EVENT MANAGEMENT INDUSTRY CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 OVERVIEW ON EVENT MANEGEMENT... 1 GST TREATMENT
More informationTreatment of disease, disorder or injury
Please note: Each regulated activity requires a separate registration you may need to register for more than one Treatment of disease, disorder or injury Description This activity covers a treatment service
More informationwww.nextstepaustralia.com Healthcare in Australia
www.nextstepaustralia.com Healthcare in Australia Healthcare in Australia Australia has a complex healthcare system including both public & private provision. Medicare the state-run healthcare scheme is
More informationVAT Guidance Accounting for VAT Version 4: November 1, 2015
VAT Guidance Accounting for VAT Version 4: November 1, 2015 PAGE 1 Introduction This guide is intended to provide VAT Registrants with information on how they should account for Value Added Tax ( VAT ).
More informationNJ FamilyCare ABP. Covered by Horizon NJ Health for spontaneous abortions/miscarriages. Abortions & Related Services
NJ FamilyCare ABP BENEFIT Abortions & Related Services COVERAGE by Horizon NJ Health for spontaneous abortions/miscarriages. by Fee-for-Service for elective/induced abortions. Acupuncture Audiology (see
More informationPrivate Plus Hospital - $250/$500 Excess & Basic Extras Effective 1 September 2014
Mail: Locked Bag 25, Wollongong NSW 2500 - Phone: 1800 148 626 - Fax: 1300 673 406 Email: info@onemedifund.com.au - Web: www.onemedifund.com.au Private Plus Hospital - $250/$500 Excess & Basic Extras Effective
More informationNJ FamilyCare B. Covered by Horizon NJ Health for spontaneous abortions/miscarriages. Abortions & Related Services
NJ FamilyCare B BENEFIT Abortions & Related Services COVERAGE by Horizon NJ Health for spontaneous abortions/miscarriages. by Fee-for-Service for elective/induced abortions. Acupuncture Audiology (see
More informationUltimate Health Cover
Ultimate Health Cover 1 April 2013 Your level of cover is a packaged hospital and extras cover. HOSPITAL COVER Your hospital cover provides comprehensive cover that helps pay for hospital and in-patient
More informationROYAL MALAYSIAN CUSTOMS
ROYAL MALAYSIAN CUSTOMS MALAYSIA GOODS AND SERVICES TAX (GST) GUIDE AGENT (DRAFT) CONTENTS PAGE 1. INTRODUCTION 1 2. GENERAL PRINCIPLES OF AGENCY 1-2 3. TYPE OF AGENT AND THEIR LIABILITIES 2-6 4. FREQUENTLY
More informationROYAL MALAYSIAN CUSTOMS DEPARTMENT GOODS AND SERVICES TAX
ROYAL MALAYSIAN CUSTOMS DEPARTMENT GOODS AND SERVICES TAX GUIDE ON CAPITAL GOODS ADJUSTMENT TABLE OF CONTENTS PAGE INTRODUCTION.. 2 Overview of Goods and Services Tax (GST)... 2 GST TREATMENT ON CAPITAL
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRAVEL INDUSTRY
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRAVEL INDUSTRY CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 OVERVIEW OF THE TRAVEL INDUSTRY... 1 Supply of Goods and
More informationSample Employee Benefit Booklet Describing a Health Spending Account. Benefit Plan Description
Sample Employee Benefit Booklet Describing a Health Spending Account Benefit Plan Description Purpose The purpose of this medical and dental benefit plan (Plan) is to assist Members with the financial
More informationVAT GUIDES UPDATES Revision of VAT Guidance Notes
VAT GUIDES UPDATES Revision of VAT Guidance Notes The VAT Act and Regulations now being law, some of the Guides have been amended: 1. The word Bill has been removed and replace with Act 2. Paragraph of
More informationHow To Get A Better Health Care Package From Australia Health Insurance
Effective 1 April 2015 Cover Comparison PLEASE CAREFULLY READ AND RETAIN THIS BROCHURE. PLEASE READ IN CONJUNCTION WITH THE IMPORTANT INFORMATION GUIDE. WAITING PERIODS! Immediate cover 2 Months 6 Months
More informationHealth Insurance Product Information Brochure
Need help? Sales: 13 50 50 Go to apia.com.au Claims and service: 1800 274 213 Email: apiahealth@nib.com.au Mon to Fri: 8am - 8.30pm Sat: 8am - 1pm (AEST) Health Insurance Product Information Brochure This
More informationHow To Determine The Tax Rate In Australia
APPENDIX C: GST REVENUE POLICY DECISIONS Compulsory third party schemes alternative global decreasing adjustment methodology Australian Taxation Office 6.7 6.7 6.7 6.7 The Government will not proceed with
More informationConsultation on Regulation of Independent Healthcare in Scotland. Consultation Report
Consultation on Regulation of Independent Healthcare in Scotland Consultation Report Consultation on Regulation of Independent Healthcare in Scotland Consultation Report The Scottish Government, Edinburgh
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON HIRE PURCHASE AND CREDIT SALE TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 OVERVIEW GENERAL OPERATIONS OF HP
More informationFlexible Spending Account (FSA)
Flexible Spending Account (FSA) Enrollment Guide More Choices For Managing Your Healthcare Dollars V2.1 110414 TB Peak1 Administration MemberCare Department Phone: 866.315.1777 Fax: 855.495.3669 membercare@mypeak1.com
More informationUnited States Fire Insurance Company: International Technological University Coverage Period: beginning on or after 9/7/2014
or after 9/7/2014 Summary of Benefits and Coverage: What this Plan Covers & What it Costs Coverage for: Individual Plan Type: PPO This is only a summary. If you want more detail about your coverage and
More informationIndividual Health Plan Proposal
Individual Health Plan Proposal Table of Contents Page Section Ⅰ Company Introduction 3 Section Ⅱ Plan Introduction 4 Ⅰ Geographic Coverage 4 Ⅱ Benefit Schedule 4 Ⅲ Exclusions 8 Section Ⅲ Plan Administration
More information