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馬來西亞的課稅 2021

馬來西亞的課稅 2021
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馬來西亞的課稅

任何人士包括公司在馬來西亞應計從馬來西亞取得或從外國取得而在馬來西亞收到的一切所得均需課稅。

然而,從2004年課稅年度生效,任何人士(除了在一個課稅年裡從事銀行、保險、空運及船運業的居民公司外)從馬來西亞境外的來源取得併在馬來西亞收到的收入豁免課稅。

收入以當年為基礎進行評估,並且由馬來西亞稅務局 (IRBM) 管理的現行稅收評估系統是自我評估系統 (SAS)。在SAS中,要求納稅人誠實地申報收入併計算應納稅額。稅務事務的責任已移交給納稅人。

他們必須具有足的稅務知識,才能通過電子填寫提交所得稅申報表來正確評估其應納稅額。

公司稅

非居民公司…24%

居民公司 :在一個估稅年的基準年開始普通股中繳足資本為250萬令吉或更少的

• 首50 萬令吉的應稅收入…17%

• 接下來的應稅收入…24%

个人所得稅

  • 每年應稅所得多於5,000 令吉 及不多於1 百萬令吉 (扣除個人減免額後) 的居民 …1% - 26%

  • 每年應稅所得多於1 百萬令吉) (扣除個人減免額後)的居民…28%

  • 每年應稅 2 百萬令吉 (扣除個人減免額後) 的居民 30%

  • 非居民個人 (不得享有個人減免額)… 28%

預扣稅

根據1967 年所得稅法或於雙重稅務協議(DTA)所列明的稅率,就下列特別分類的收,非居民個人和公司必須繳交最終的預扣稅,如下

  • 特殊類別之所得 … 10%

i. 於供應機器時的安裝服務

ii. 於提供任何科學,工業或商業企業,企業,項目或計劃的管理和管理有關的任何建議,

協助或服務。

iii. 動產的使用

  • 利息… 15%

  • 專利費…10%

  • 其他 佣金, 保證金, 代理費, 經紀費,介紹費 under 4(f) ITA 1967 … 10%

銷售服務稅 (SST)

  • 銷售稅一般為10%

  • 服務稅一般為6%

國內稅

  • 汽車 … 60% - 105%

  • 煙草和人造煙草代用品 …每支0.40 令吉 (0.09 美元) - 400 令吉

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

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An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

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员工确诊新型冠状病毒雇主和员工该怎么做?

员工确诊新型冠状病毒雇主和员工该怎么做?
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员工确诊新型冠状病毒雇主和员工该怎么做?

Boss :

Mr K 我工厂的员工最近感染了新冠状病毒。

工厂正在关闭进行消毒,员工隔离无法工作的期间还是要给薪水。

经济方面有点负担,怎么办?

KTP

其实 “Socso” 的社险赔偿里有包括不幸感染新冠状病毒。

不过在申请前,我要让你了解

申请条件和需准备的文件,让你事半功倍哦!

KTP

申请条件:

1. 职场感染,并导致员工暂时/永久性失去工作能力

2. 收到有关单局给予公司关闭消毒的通告

需准备的文件:

1. 封锁或隔离令及索赔申请表格(Borang 34)

2. 身份证 (副本)

3. 病假单 (正本)

4. 工作出席记录

5. 冠病确诊报告

6. 薪水单 (6个月)

7. 雇员银行存折或是结单 (副本)

Boss

这个社险赔偿有什么津贴呢?

如果感染冠病者暂时无收入或是有员工因为covid-19病逝,家中的妻儿该怎么办?

KTP

其实社险有为确诊者提供了很多津贴,让我跟你好好解释解释。

KTP

1)暂时性失去工作能力(Temporary Disablement Benefit)

职场感染冠病者暂时性失去工作能力,雇主可以向社会保险机构申请高达80%的病假津贴。

2)出席津贴(Constant-Attendance Allowance)

职场感染冠病者无法工作,家人可以获得每个月RM500的津贴来补贴日常开销,直到感染冠病者康复出院。

3)永久性失去工作能力 (Permanent Disablement Benefit)

职场感染冠病者永久性失去工作能力,雇主可以向社会保险机构申请高达90%的津贴。

4)丧礼福利金 (Funeral Benefit)

若确诊者不幸因为covid-19病逝,家属可向PERKESO社会保险机构索取RM2,000一次性丧礼福利金。

更多津贴,可浏览社会保险的网站:-

https://www.perkeso.gov.my/en/our-services/protection/employees-social-security-act-1969-act-4/employment-injury-scheme.html

Boss

谢谢你呀,Mr K, 我现在就准备这份申请!

可是要到哪里申请呢?

KTP

有两个申请方法:

1. 把所需的文件提交到离你最近的社会保险机构

2. 网上提交

社会保险的网站: http://faedah.perkeso.gov.my

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An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

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2 latest initiatives to ease Rakyat financial difficulties

2 latest initiatives to ease Rakyat financial difficulties
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2 latest initiatives to ease Rakyat financial difficulties

This ongoing pandemic that has run amok for continuous two years has caused most Malaysians to suffer. Business is closed. Employees become jobless.

To combat and ease the financial constraint, our government has been giving financial grants, assistance and subsidies to business owners and rakyat.

A lot of us are still suffering without question. The damage from the pandemic is too big for most of us.

Wait no more. Goodies are coming to town.

Latest action from banks

Malaysian banks are instructed by MOF to offer an interest-free loan moratorium from October to December 2021.

Latest action from the EPF

The Employees Provident Fund (EPF) launches two new initiatives targeting employers, to ease the management of their cash flow during the pandemic and simultaneously allowing them to undertake their statutory obligation.

Interest-free loan moratorium from Oct to Dec 2021

Banking institutions have been instructed by the ministry of finance (MoF) to immediately work on the exemption from interest payments for recipients of bank loan moratoriums.

It will target moratorium recipients in the B50 segment.

Exemption from interest payments will be applicable for a period of three months from October to December 2021.

Banks would waive compounded interest and penalty charges for borrowers who take up the moratorium.

EPF late payment charges

The exemption from late payment charges refers to charges imposed on employers who fail to remit their EPF mandatory contributions by the 15th of every month.

Applicable to contribution for the salary from September to December 2021.

Employers are allowed to remit until the end of every month instead of 15th.

Automatic exemption ie employers are not required to apply for this exemption.

EPF Employer Pay Reduction Initiative (e-PaR)

e-PaR initiative offers employers up to a 70% reduction in outstanding late payment charges imposed for any period before August 2021.

Application for e-PaR initiative is required.

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

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What are the benefits under the employment injuries scheme

What are the benefits under the employment injuries scheme
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Benefits of SOCSO which you may not know!

The main function of SOCSO is to provide social security protection to employees and their dependants through the Employment Injury Scheme and the Invalidity Scheme.

But ..

Do you know the benefits of Employment Injury Scheme in Sosco? Many people assume mistakenly that Sosco comes into play when you have an accident during working

You are dead wrong!

What if we tell you that there are many schemes available in Sosco which provide many benefits under each different scheme in Sosco.

Today we are going to explore further one of the common schemes in Sosco? What is Employment Injury Scheme in Sosco? and what is the resultant benefits available ?

Employment Injury Scheme in Sosco

Employment Injury Scheme provides protection to an employee against accident or an occupational disease arising out of and in the course of his employment.

Employment Injury Scheme covers the following :

1. The accident while doing its job

Accidents are encountered while at work or while on a business day.

2. Commuting accident

On a route between his place of residence or stay.

3. Accident during emergency

Accident which occurs during an emergency at the employer’s premises while in the course of assisting, rescuing, or protecting other people from disaster or danger during an emergency.

4. Occupational diseases

Diseases resulted from his occupation as described in the Fifth Schedule of Employees’ Social Security Act 1969.

What are the benefits of the Employment Injury Scheme

This scheme provides coverage and protection for employees who suffer from employment injury.

1. Medical benefits

Employees suffering from employment injuries or occupational diseases may receive free medical treatment at panel clinic or hospital until they are fully recovered.

2. Temporary disablement benefit.

Temporary Disablement Benefit is paid for the period the employee is on medical leave certified by a doctor for not less than 4 days.

3. Permanent disablement benefits.

Employees who suffer from permanent disability due to employment injury can apply for this benefit.

4. Constant-attendance allowance.

This allowance is paid to an employee who is suffering from total permanent disablement require the personal attendance of another person.

5. Rehabilitation benefit

6. Return to work programme

7. Funeral benefits

The amount paid will be the actual amount incurred or RM2,000 whichever is lower.

8. Education benefits.

This benefit is in the form of loans may be provided to a dependent child of an insured person

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

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如何进行所得税上诉通过 Form Q

如何进行所得税上诉通过 Form Q
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如何进行所得税上诉通过 Form Q

你收到了 IRB 发出的所得税 Form JA,我该怎么办?

当然 我要上诉!

如何上诉?.要这样做 within 30 days..否则你将失去上诉的权利!

  • 任何因人可以在评估通知 Form JA 30 天内提交 Form Q 出上诉

  • 提出上诉的纳税人必须提交 4 份 Form Q

  • Form Q 可以从 IRB 网站下载

  • Form Q 必须包含:

    • 根据有争议的评税通知税款的日期和金额;

    • 详细的上诉理由

  • Form Q 必须由纳税人本人签署

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

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Judicial review tax Malaysia

Judicial review tax Malaysia
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Tax Appeal in Judicial Review

A rising trend for taxpayers to appeal in High Court via Judicial Review (JR) instead of Special Commissioners of Income Tax (SCIT)

All taxpayers aggrieved by the decision of the LHDN can appeal to the Special Commissioners of Income Tax (SCIT) . Normally it takes at least 3 years waiting period for the cases to be heard.

However

Judicial review (JR) under the Rules of Court 2012 is an available remedy for taxpayers to seek recourse.

Today we are going to cover the tax appeal avenue in Malaysia :

Option 1 : The local remedy Special Commissioners of Income Tax (SCIT)

Pursuant to section 99 of the Income Tax Act 1967, a person who is aggrieved by an assessment is entitled to appeal against that assessment to the Special Commissioners for Income Tax (“Special Commissioners”).

Option 2 : Application in Judicial Review to the High Court

In the alternative to the appeal procedure explained above, taxpayers may apply to the High Court to review the assessment made by the Director General by way of the judicial review proceedings.

Keynotes on Judicial Review (JR)

  1. Taxpayers must convince the High Court that there are “exceptional circumstances” to review the decision of the LHDN otherwise High Court will thrown taxpayers’ applications.

  2. Exceptional circumstances is defined as:-

    • Clear lack of jurisdiction

    • Blatant failure to perform some statutory duty

    • Serious breach of the principles of natural justice

  3. JR is much faster process to resolve tax dispute compared to SCIT

  4. Taxpayers are to apply for an order to quash the notice of assessment and penalties. Also taxpayers can apply for an interim stay (stand over) of payment of taxes until Judicial Review is heard.

  5. If JR application is dismissed, taxpayers are forced to go back to SCIT (provided filed a Form Q within time).

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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Tax treatment on assets held for sales

Tax treatment on assets held for sales
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Tax treatment of assets held for sale

As per LHDN Guidelines for income tax treatment of MFRS 5 : Non-Current assets held for sales and discontinue operation :

The asset must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets and its sale must be highly probable. Highly probable is defined under Para 8 FRS 5. One of the criteria is the sale should be completed within one year.

Overview of assets held for sale

By the end of this article, you will understand the meaning of assets held for sale and their tax impact.

What are Assets Held for Sales (HFS)?

Assets held for sale are a non-current asset which a Company plan to sell.

However, the process of selling assets may take a long time. During the period, the assets are not used for the operation of the business and not generating any kind of income.

Key issues:

Criteria of classification as an asset held for sales:

1. The asset must be available for immediate sale in its present condition.

2. The sale must be highly probable.

One of the criteria of “highly probable” is the sale should be completed within one year.

However, there are also some events and circumstances that may extend the period of completion of sale beyond one year.

Tax impact of assets held for sale

There are 2 circumstances if your assets classified as HFS:

Scenario 1:

Disposal made within the same basis period or within the following year of assessment

Balancing charge / (Balancing allowance) = Market value – Residual expenditure

A balancing charge will increase your chargeable income, but a balancing charge reduces your chargeable income.

Note: Market value is to be compared with a fair value of assets and disposal value whichever is higher.

Scenario 2:

Disposal in subsequent basis period (sale completed in more than 1 year, but not within the following year of assessment).

The calculation will be the same as scenario 1.

Once the classification of the asset has been made, the Company is not allowed to enjoy the capital allowance until disposal took placed.

Besides, the market value is based on the 2nd year fair value after being classified as HFS even no disposal is made.

Note: The asset is deemed disposed of if no disposal is made within the following year of assessment.

Conclusion:

Want to get tax savings on the disposal of assets? Plan the action before classifying your fixed assets to reduce your tax!

Source assets held for sale

http://phl.hasil.gov.my/pdf/pdfam/MFRS_5.pdf

http://phl.hasil.gov.my/pdf/pdfam/MFRS_5_amended_06022018.pdf

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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Can taxpayer apply for further tax extension with IRB 2021 ?

Can taxpayer apply for further tax extension with IRB 2021 ?
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Application extension of time (EOT) for submission of income tax return form 2021

1. Can the taxpayer further apply for an extension?

  • Yes, if the taxpayer has a valid reasonable reason can apply for a further EOT.

  • The EOT application must be submitted 14 days before the deadline for submission of the return form (including the grace period)

2. How to do the application?

The application submits through the Customer Feedback System in the LHDNM’s Official Portal as follows:

• Visit to LHDNM website: Customer Care Officer

• Select the relevant LHDNM branch

• Click on “Contact Us: Click here”.

Note: The application for EOT will be processed within 7 days according to the period stated at LHDNM’s Client Charter

3. Latest extension of time (EOT) by IRB on 19.08.2021

A. Sdn Bhd (Form C)

i. 3 months EOT for the following financial year (FYE):

Financial year ended EOT

30.11.2020 30.09.2021

31.12.2020 31.10.2021

31.01.2021 30.11.2021

ii. 2 months EOT for the following financial year (FYE):

Financial year ended EOT

28.02.2021 30.11.2021

31.03.2021 31.12.2021

31.04.2021 30.01.2022

B. Individual business (Form P and B)

3 months EOT until 30.09.2021.

Note: The deadline of the tax payable amount of the year assessment is the same as the submission deadline of the return form.

Source:

Frequently asked questions on tax matters during the National Recovery Plan dated on 19.08.2021

Customer Care Officer

LHDNM’s Client Charter

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

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Gerak Kerjaya Johor 2021

Gerak Kerjaya Johor 2021
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𝐉𝐨𝐡𝐨𝐫 𝐂𝐚𝐫𝐞𝐞𝐫 𝐌𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐏𝐫𝐨𝐠𝐫𝐚𝐦 𝐘𝐞𝐚𝐫 𝟐𝟎𝟐𝟏

Summary of #GKJ21

🎯 Opportunities open to all job seekers!

🎯 Interesting and useful webinar slot filling.

🎯 Open interview by over 50 Companies online.

🎯 Over 5,000 job opportunities offered!

Register Now :

Complete the interview form and choose the position / company that you wish for.

Webinar Briefing Register Form

https://form.jotform.com/gerakkerjayajohor/webinar21

(Registration is open until September 16, 2021)

Job Applicant Interview Form

https://form.jotform.com/gerakkerjayajohor/temuduga21

(Registration is open until September 20, 2021)

𝐊𝐓𝐏 𝐓𝐇𝐊 𝐂𝐚𝐫𝐞𝐞𝐫 𝐌𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐏𝐫𝐨𝐠𝐫𝐚𝐦 𝐘𝐞𝐚𝐫 𝟐𝟎𝟐𝟏

𝐎𝐩𝐞𝐧 𝐯𝐚𝐜𝐚𝐧𝐜𝐢𝐞𝐬 @ 𝐊𝐓𝐏 𝐓𝐇𝐊 (with at least 3 years working experience)

🎯. HR Executive

🎯. Receptionist

𝐊𝐢𝐧𝐝𝐥𝐲 𝐞𝐦𝐚𝐢𝐥 𝐲𝐨𝐮𝐫 𝐟𝐮𝐥𝐥 𝐫𝐞𝐬𝐮𝐦𝐞 𝐭𝐨 𝐜𝐚𝐫𝐞𝐞𝐫𝐬@𝐤𝐭𝐩.𝐜𝐨𝐦.𝐦𝐲

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

 

#Ktp #Thks

 

 

Real Property Company (RPC) Malaysia

Real Property Company (RPC) Malaysia
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Real Property Company (RPC) Malaysia

Real property is defined as any land situated in Malaysia and any interest, option or other rights in or over such land. RPC is essentially a controlled company where its total tangible assets consist of 75% or more in real property and/or shares in another RPC.

IRB Hot List 2021 RPC

Many are totally unaware that if they dispose of shares in a real property company they will be subjected to both Stamp Duty and RPGT.

The taxation of a Real Property Company (RPC shares) is not as easy as you think. Please consult your entrusted approved tax agent or licensed company secretarial on RPC matters.

There is a catch...which has undisputedly become IRB Hot List 2021.

A real story from our client on RPC :

Client: Hi! KTP, I am thinking to quit my business and dispose my shares to another partner, but recently I saw a lot of news on selling shares is subject to RPGT. I am not very sure whether this applies to me.

Auditor: Hi Mr Tan, it is very simple. To confirm, let me just ask you a few questions.

Auditor: First question, your company have how many shareholders and is controlled by how many people?

Client: Our company got 5 shareholders including me, all of them are directors as well.

Auditor: Next question, what is the percentage of your property value over total asset? including stocks, machinery and other asset.

Client: Ermmm.. I think around 40%, we bought the factory 10 years ago.

Auditor: No no no, it has to be based on market value as of today.

Client: I see. I use my neighbour price can? Same size factory. I think around 88%.

Auditor: Ermm.. Mr Tan, bad news for you. So, your company is considered a Real Property Company (RPC) and when you sell shares, the gain from the disposal will be subject to RPGT!

Client: Aiyooo broke already! *#$^#^*%#^&@

Key tax summaries of RPC

• A controlled company having ≤ 50 shareholders and controlled by ≤ 5 persons

• Owned property or RPC shares in another RPC or both

• Value of the property or shares in other RPC or both > 75% of the value of its total tangible assets

Effect on RPC shares due to changes in RPC status

A real property company is no longer a RPC when the defined value becomes less than 75% of the value of its total tangible assets due to the disposal of the property or shares in another RPC or both.

The effect of the company's shares are:

RPC shares remain as chargeable assets in the hands of shareholders even though at the time of disposal of the shares by the shareholder the company is no longer a RPC.

Acquisition of shares during the period when a company is not a RPC, is not an acquisition of chargeable assets (non-RPC shares) until the company becomes a RPC.

Full story in our bloghttps://www.ktp.com.my/blog/real-property-company-rpc-malaysia/07sept21

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An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

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Iskandar Malaysia StartUp Grant (IMSTART)

Iskandar Malaysia StartUp Grant (IMSTART)
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Iskandar Malaysia StartUp Grant (IMSTART)

Iskandar Malaysia Introduces IMSTART for SMEs

IRDA empowers individual traders and SMEs through e-commerce with its financial assistance.

What is IMSTART ?

  • Maximum Grant RM10,000

  • Assist SME and Individual

  • Establish digital platform

Who can apply ?

  • SME

  • Individual

Scope of Grant

  • For the purchase of products, basic requirement of e-commence operation & digital equipment.

  • For new & existing online businesses operating since March 2020.

  • Open to Johorean aged 18 to 45 years old.

  • Maximum 200 eligible individuals or SMEs.

More IMSTART information

  • https://bit.ly/2WUQGoF

Online application

  • forms.office.com/r/MPUcB5apAB

The IMSTART programme is one of the programmes under the SECURE@IskandarMalaysia initiative that offers various assistance in terms of finance and training. These include business-related financial assistance for the B40 group and vulnerable groups, financial assistance and training for urban agriculture, grants for truck-based businesses and facility sharing, and more.

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

 

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未能保留足够记录的后果

未能保留足够记录的后果
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未能保留足够记录的后果

马来西亚以下法令要求保留足够的记录:

  • 1967 年所得税法第 82 条

  • 2016 年公司法第 245 条

為何要保存紀錄

所有紀錄須由交易日期起計保留 7年。

此外,亦有很多其他很好的理由,須要保存準確的業務紀錄,這些理由包括:

  • 準確的紀錄有助你擬定財務計劃及作出決策,使你對業務控制得更好

  • 助你營造更專業的形像,方便你與銀行交易

  • 適當的紀錄有助你提交準確的利得稅報稅表

  • 在稅務局審核你的業務時,如果你已備存所需的紀錄,在這方面要付出

  • 的費用可以減輕

  • 在依例確實申報方面的費用較少

  • 及早揭發在業務上的損失及失竊情形

  • 在業務的整體控制方面,有較大的能力

公司应保存哪些记录?

  • 会计记录

  • 现金簿、销售分类帐、采购分类帐和总分类帐

  • 证明文件

  • 应保留发票、银行对账单、付款单、支票票据、付款收据、工资单记录和出具的收据副本。

  • 当商品销售额超过 RM150,000 或提供的服务超过 RM100,000 时,所发出的收据应按顺序编号。

  • 应在每个会计期间结束时对交易中的存货或在制品进行估值,并保留适当的记录

  • 验证任何账簿中的条目所需的其他文件

1967 年所得税法和 2016 年公司法有什么要求?

  • 每笔交易的会计分录应在交易后的 60 天内记录。

  • 记录和账簿应使用本国语言或英语书写。

  • 公司必须保留足够的记录 7 年。

  • 与马来西亚任何收入有关的所有文件均应保存在马来西亚。

  • 如果记录和账簿保存在马来西亚境外,则记录和账簿应在公司的注册办事处或营业场所出示。

     

如果没有保留足够的记录,会有什么后果?

  • 额外的应付税款来自:

  • 纳税人的应课税收入可以根据税务局的最佳判断和相应的评估来确定。

  • 如果纳税人未能提供证明记录,则不允许扣除。

  • 公司财务报表不可靠

  • 会影响注册会计师对财务报表发表的意见,并根据错报的影响出具经修改的审计意见。

  • 修改后的审计意见将限制公司向银行借款的能力。

  • 供应商可以通过经审计的财务报表来评估公司的信誉。如果公司的财务报表不可靠,供应商可能不愿意给予更长的信用期。

根据马来西亚的法律,这是违法行为:

1967 年所得税法第 119 条

  • 罚款 RM300 至 RM10,000;或者

  • 监禁不超过 12 个月或两者兼施。

2016 年公司法第 245 (9) 条

  • 罚款不超过RM500,000;或者

  • 监禁不超过3年或两者兼施。

来源

  • 第 4/2000 号公共裁决(修订) 保留足够的记录(公司和合作社)

  • 第 5/2000 号公共裁决(修订版) 保持足够的记录(个人和合伙企业)

  • 公共裁决第 6/2000 号(修订)保留足够的记录(公司和合作社以外的人)

  • 1967年所得税法

  • 2016 年公司法

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An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

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Update special allowance for small value assets 2021

Update special allowance for small value assets 2021
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Update special allowance for small value assets 2021

Overview special allowance for small value assets 2021 :

Special allowances at special rates for small value assets have been introduced from the year of assessment (YA) 2006. A person is eligible to claim the special allowance if qualifying plant expenditure (QPE) has been incurred on such assets which are used for the purposes of his business.

From YA 2006 to YA 2020, there have been changes in the value of the assets referred to as small value assets.

In addition, the limitation in respect of the maximum amount of QPE that can be claimed as special allowances for small value assets in a YA has also been amended.

However, such limitations are only applicable for certain companies depending on the paid-up capital of the ordinary shares, the gross income from a business and the indirect or direct shareholding of the relevant company.

The Small Value Assets (SVA) have been increased from RM1,300 to RM2,000 each in YA2020. On 21st July 2021, Inland Revenue Board of Malaysia (IRBM) has issued a public ruling to further clarified on this allowance.

Key takeaways:

1. Additional criteria on Small and Medium Company (SMC)

2. Tips and tricks when claiming SVA

Summary of learnings:

1. Additional criteria on Small and Medium Company (SMC)

On top of the normal definition of SMC, which are less than 2.5m share capital, now the Company must have gross income not exceeding RM50m in a year in order to be defined as SMC.

For non-SMC, you can only claim this allowance limited to RM20,000 for each year, this is not applicable to SMC.

2. Tips and tricks when claiming SVA

Is worth taking note that you may opt to claim the asset at a normal rate instead of 100%.

What will be the situation, when claiming at a normal rate is a better choice?

Well, the answer is when you need more “profits” to be taxed in the earlier years.

Here are some of the situations: -

When the company is

  • Enjoying tax incentives, such as pioneer status or investment tax allowances.

  • Enjoying tax rebate of RM20,000 as introduced in Short-term Economic Recovery Plan (Penjana)

  • Continuing making loss, so you can utilize the business loss faster. (Losses can only be carried forward for a maximum of seven years)

Source:

Refer Public Ruling No. 3/2021 - SPECIAL ALLOWANCES FOR SMALL VALUE ASSETS

http://phl.hasil.gov.my/pdf/pdfam/PR_03_2021.pdf

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

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Pre-Budget Statement (PBS) for Budget 2022

Pre-Budget Statement (PBS) for Budget 2022
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Pre-Budget Statement (PBS) for Budget 2022

The Ministry of Finance (MOF) has published Pre-Budget Statement (PBS) for Budget 2022.

This PBS is the first in Malaysia history.

This move is in line with international best practices, whereby a PBS is published to enhance the transparency of the budget process in formulating the annual budget.

As well as increase public confidence in the country fiscal management.

Key summary of PBS

  • Increase Tax Revenue 1. Improve tax compliance 2. Tackle revenue leakage

  • Special Voluntary Disclosure Program (SVDP) for indirect taxes administered by Royal Malaysian Customs Department.

  • Tax Compliance Certificate as a pre-condition for tender in government procurement.

  • Introduce Tax Identification Number (TIN) in harmful practices with high revenue leakage.

  • Increase transfer pricing audit.

  • Revise the definition of related companies under group relief.

  • Revise Tax Incentive

    1. Relocation

    2. Pharmaceutical industry

    3. Special Reinvestment Allowance for selected manufacturing projects or agricultural activities.

  • Reduce Income Tax Rate 1% for taxable income RM50,001 to RM70,000.

  • Compensation for loss of employment Tax exemption increase from RM10k to RM20k per year for full services

The full PBS report in MOF

https://www.mof.gov.my/.../Pre-Budget-2022-Statement.pdf

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KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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MM2H马来西亚第二家园计划 新旧申请条件比较

MM2H马来西亚第二家园计划 新旧申请条件比较
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修订后的马来西亚我的第二家园计划(MM2H)申请标准将驱使游客远离 马来西亚。

在这个艰难时期,我们应该欢迎外国人来我们国家投资。 我们应该放宽MM2H的要求以吸引他们来马来西亚投资

Covid-19 大流行使企业经营者因缺乏现金流而难以生存。

因此,政府应该通过降低 MM2H 中规定的要求,欢迎更多的外国投资者和外籍人士向我们的经济注入资金.

But

于 10 月生效的 MM2H 修订条款和要求包括将

1. 最低月收入提高至 40,000 令吉

2. 最低定期存款 100 万令吉

3. 最低流动资金要求为 150 万令吉

4. 每年500令吉的签证费,

5. 签证期限缩短为5年 ....

Full story in our blog
https://lnkd.in/g9p_aj2w

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𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

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BSN Micro Pemerkasa 3% Loan

BSN Micro Pemerkasa 3% Loan
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BSN Micro Pemerkasa 3% Loan

Overview

  • Loan amount: up to RM50,000

  • Rates: 3% p.a.

  • Tenure: up to 5.5 years (including 6 months’ moratorium)

Who is eligible?

  • Sole Proprietorship/ Partnership/ Sdn bhd

  • Malaysian owned

  • Not a recipient of BSN Micro-i Penjana Tourism Financing (PTF)

  • Business operation for at least 6 months

Which business sector?

  • Retail and wholesale

  • Manufacturing

  • Services

What are documents required?

  • SSM certificate/ Business License

  • Copy of NRIC of Proprietor/ Partners/ all Directors/ Shareholders

  • Latest 3 months Bank Statement

How to apply ?

  • Online application at https://www.bsncheckin.com.my/MF/

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如何通过国家银行网站...免费 获得 CCRIS 报告

如何通过国家银行网站...免费 获得 CCRIS 报告
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如何通过国家银行网站...免费 获得 CCRIS 报告

为了提高批准申请贷款的机率, please 自己 check 自己 CCRIS 和 信用评分.

你认不认为如果你的报告分数很低,银行会借钱给你吗?

不要问我们 KTP 为什么我的贷款申请没有被批准?

一步一步教你流程

1. 下载并填写 eccris 表格

https://www.bnm.gov.my/download-forms

2. 提供以下文件:

- 复印IC(必须)

- 手机台费单,可分别在digi/maxis/其他 app下载(必须)

并从下面任意选择 2 个文件:

- 驾驶执照

- epf statement

- 银行对帐单

- 出生证明

- 结婚证

- 水电费(tnb /syabas)

3. 前往:https://telelink.bnm.gov.my/

填写您的详细信息,主题可以写“apply eccris”

详情可写 “refer attachment”

4. 将以上5个文件上传到telelink网站。

5. 您将收到附有 ccris 报告的电子邮件。 致电 1300-88-5465 获取密码,以便您可以打开 ccris 报告(带密码的 zip)

6. 您将在 2-3 天内收到 PIN 码短信。 前往 :

https://eccris.bnm.gov.my/eccris/pages/sec/login.xhtml#!

点击第一次登录,输入您的ID(IC号码)和您的PIN码登录

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𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

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𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

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What if I don't submit my account and tax?

What if I don't submit my account and tax?
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What if I don't submit my account and tax?

The FINE is really scary. Nowadays SSM & IRB fines are really a lot of money.

Our business motto is It is not fine to pay fine.

Non-compliance and its penalty according to the below section of Companies Act, 2016 for Private Company (Sdn Bhd)

1) Lodgement of Annual Return (AR)

Section 68(1) of Companies Act, 2016

Requirement : Lodge the AR to SSM not later than 30 days from the anniversary of its incorporation date

Penalty : a fine not exceeding RM50,000.00

2) Prepare financial statements

Section 248(1) of Companies Act, 2016

Requirement : Prepare the financial statements within 6 months of its financial year end

Penalty : a fine not exceeding RM500,000.00 or imprisonment not exceeding 1 year or both

3) Circulation of financial statements and reports to members of the company

Section 258 (1) of Companies Act, 2016

Requirement : Circulate the financial statements within 6 months of its financial year end

Penalty : a fine not exceeding RM50,000.00

4) Duty to lodge financial statements and reports

Section 259 (1) of Companies Act, 2016

Requirement : Lodge the financial statement to SSM within 30 days from the circulation date (as per above Section 258)

Penalty : a fine not exceeding RM50,000.00

5) Failure to submit the tax return

Section 112 of Income Tax Act 1967

Penalty : -   200.00 to 20,000.00 or imprisonment for a term not exceeding 6 months / Both. In practice, IRB will impose a penalty of 15% to 45% of the tax payable for late filing of tax returns.

6) Late tax payment penalty

Section 103(3) of Income Tax Act 1967

Penalty : 10% shall be imposed on the amount unpaid without any further notice

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KTP (Audit, Tax, Advisory)

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𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

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What happens if you fail to pay tax?

What happens if you fail to pay tax?
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What happens if you fail to pay tax?

LHDN can execute the judgment against you

1. Bankruptcy

The threshold for bankruptcy for individual is RM50k (RM100k until 31.8.21)

2. Winding up

The threshold for bankruptcy for company is RM50k

The directors of the Company will be jointly and severally liable to the taxes of the Company.

3. Garnishee Proceedings

A court order for LHDN (Garnishor) to recover a judgment debt due and accruing from your bank account.

4. Stoppage Order

LHDN blacklist you (including directors of company) from leaving the country due to unpaid taxes.

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KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

 

 

 

债务人自愿性清盘

债务人自愿性清盘
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如何关公司 - 债务人自愿性清盘

我外面欠一屁股债, 还有办法关闭公司?

最常用于公司破产清算的过程 - 债权人清盘 (Creditors Voluntary Liquidation)

债权人自愿清算是使董事能够自愿正式关闭破产公司的程序。清算师 (liquidator) 一旦被任命,将处理变现公司的任何资产并向债权人进行分配.

今天我们来聊一聊 债务人自愿性清盘

主要特点债务人自愿性清盘

  • 由股东,债务人, 董事…发起的清盘程序

  • 清盘师接管公司的所有事务并进行清盘

  • 以邮寄方式向所有债权人发出召开债权人会议

  • 债权人会议同意任命清算人和检查委员会(如有必要)

  • 清盘决议的副本应在决议通过之日起七 (7) 天内提交给马来西亚公司委员会

  • 清盘人将分配所有资产与清偿所有债务。

Visit us

  • Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

  • Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

 

 

 

 

 

THK Management Advisory Sdn Bhd

Wisma THK, No. 41, 41-01, 41-02, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru, Johor, Malaysia.
+6012-771 7903
+607-361 3443
 
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