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员工随时可以 report 老板 如果老板不做这些

员工随时可以 report 老板如果老板不做这些
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政府随时可以捉老板, 如果老板不做这些 HR 事...

其实马来西亚有很多关于雇主的法律, 老板必须知道 & 跟.

缴纳 Sosco

强制性要求雇主向社会保险机构进行注册. 为员工登记成为社险会员.按月为员工向社险机构缴纳保费.

社会保险机构将对有关雇主开出500至4000令吉的罚单。若雇主不认罪或者不缴纳罚款,案件可以被带上法庭审理。若法庭判定有罪,雇主将会面对每一名员工罚款不超过1万令吉的处分,若重犯,则罚款不超过5万令吉或监禁不超过5年.

缴纳就业保险EIS

就业保险计划是于2018年1月1日实施. 违规雇主将会被开出不多于5000令吉罚款. 若无法及时还清,将被提控上庭并面对最高1万令 吉罚款、监禁不超过2年或两者兼施的刑罚。

缴纳公积金EPF

1991年雇员公积金法令第43(2)条文,该法令规定所有雇主必须在每月15日或之纳雇员公积金,一旦罪成,将判处不超年监禁或不超过1万令吉的罚款,或两者兼施。

最低薪金制

从2020年开始,全马56个主要城市的最低薪金为1200令吉.

在最低薪金(修正)法令下,违例的雇主若罪成,可被罚款不超过1万令吉(每位雇员). 若雇主继续违规,他们每日可被罚款不超过1000令吉。此外,若雇主再犯,罚款将提高至不超过2万令吉或监禁不超过5年.

雇主不可以现金支付员工薪水

根据马来西亚1955年劳工法第25A(1)条文有明文规定,所有薪金必须通过银行户头发给员工,而以现款发薪属于违例。

如果要以现金发薪,雇员必须签署一封要求现金发薪的信给雇主,并得到批准,否则就属抵触1955年劳工法令25A(1)条文.

缴纳 HRDF 人力资源发展基金

Human Resource Development Fund (HRDF) 缴纳率介于员工月薪的 0.5-1%. 其目的是为了提高人力资本的素质,栽培一流的员工.

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Effect of voluntary winding up

Effect of voluntary winding up
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AskThkInsolvency 14.06.21
What is the effect of voluntary winding up to a company?
  1. Company ceases to carry on business except where liquidator thinks otherwise for the benefit of the winding up.
  2. Any  transfer  of  shares  or  alteration  of  members  status  is  void  unless permitted by liquidator.
  3. Assets  of  company  applied  equally  in  satisfaction  of  the  debts and distributed among the members according to respective right and interest.
  4. Company  shall  dissolve  after  3  months  liquidator  submitted  the  account.
𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 :
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𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
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When can you write off a bad debt for tax purposes?

When can you write off a bad debt for tax purposes?
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Sad to see so many companies close down with many people are retrenched and unemployed in this pandemic. Is it right?

With the implementation of conditional movement control MCO 3.0, one of the key tax concerns that businesses will face during this period is the tax treatment of bad debts.

This tax question has become increasingly common “Should taxpayers use legal action to recover any debts for tax purposes?”.

Let’s talk about the bad debts written off in a tax perspective :

What is debts

Debts that are allowed as a deduction in ascertaining the adjusted income of a business is a trade debt that is irrecoverable either wholly or partly. Such debt is written off as bad. Trade debt is a debt that arises from the sales of goods or services and has been included in the gross income of the business.

Reasonable consideration under S34(2) of the ITA

Reasonable consideration should be taken before writing off a trade debt as bad and then allowed as a deduction in ascertaining the adjusted income of a business.

Reasonable steps to recover the debt should be taken before any decision is made to write off the debt. Subsection 34(2) of the ITA allows a trade debt which is reasonably estimated to be irrecoverable either wholly or partly, to be deducted from gross income in computing the adjusted income of the business

Inland Revenue Board Malaysia Public Ruling 4/2019 Tax Treatment of Wholly and Partially Irrecoverable Debts & Debt Recovery

Public Ruling No 4/2019 states bad debt is defined as a debt that is considered not recoverable after appropriate steps have been taken to recover it.

Public Ruling No 4/2019 described the basis of writing off a debt as bad and the actions to be taken to recover the debt as well as the evidence to prove such actions have been taken.

Determination Of Bad Debt

The bad debts written off are allowed as deduction, if:

* The debt is a debt that arises from the course of carrying on a business (i.e. trade debt).

* Trade debt shall be included in the gross income prior to the relevant YA.

Circumstances when a debt can be considered as irrecoverable

Debts which are irrecoverable become bad (either wholly or partly) when all reasonable steps have been taken to recover such debt. As long as there are any other reasonable steps for recovery , such debt cannot be written off as bad.

After reasonable steps for recovery as in paragraph 5.3.1 have been taken, a debt can be considered as wholly irrecoverable or bad on the occurrence of any one of the followings:

* Trade debt cannot be recovered.
* The debtor has died
* The debtor is a bankrupt
* The debt is statute-barred
* The debtor cannot be traced despite various attempts
* Any other circumstances where there is no likelihood of cost effective recovery

Reasonable steps have been taken to recover the trade debt:

All reasonable steps based on sound commercial considerations should be taken to recover the debt.

To support a claim for deduction of a bad debt written off for tax purposes, there should be sufficient evidence of such steps taken, including one or more of the following:


* Issuing reminder notices
* Debt restructuring scheme
* Rescheduling of debt settlement
* Negotiation or arbitration of a disputed debt
* Legal action

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Tax case on bad debts write off

Tax case on bad debts write off
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Frustrated when IRB adds back your bad debts in a tax audit.

Time is bad, pandemic cause bad debts to rise. Learn IRB official guidelines on bad debt tax treatment.

Why?

Bad debt is always our tax authority focus area. 100% guarantee !

Let’s learn this tax case on IRB fight on bad debts: Quality Concrete Holdings Berhad vs Ketua Pengarah Hasil Dalam Negeri.

In YA 2004, Quality Concrete Holdings Berhad (QCHB) claimed for tax deduction on bad debts of RM608,731.25 (balance of value work done: RM950,000.00). IRB disallowed the deduction on bad debts written off and imposed a penalty under Section 113(2) of the Income Tax Act 1967 (ITA 1967).

IRB argued that:

QCHB did not recognised the value of work done (i.e. RM950,000.00) as gross income for the year of assessment (YA) 1999 up to YA 2004.

Therefore, the deduction of bad debt should be disallowed according to Section 24 and 34 of ITA 1967:

“The amount of the debt shall be treated as gross income of the relevant person from the business

for the relevant period.”

QCHB argue …

The claim amount had been reported under the trade debtors account in the Balance Sheet as at 31.01.1998 for YA 1999.

The claim for the bad debt should be allowable according to Section 24(1)(b) of ITA 1967:

“any services rendered at any time in the course

of carrying on a business.”

QCHB argued it is a trade debt arising in respect of carrying on a business irrespective of where and how the sum of RM950,000.00 was entered and described in the account.

QCHB had acted in good faith and the impugned assessment involved technical interpretation. Thus, penalty should not be imposed.

The decision from the court :

Agreed with IRB tax treatment on deduction of bad debt is disallowed under Section 34(2) of the ITA 1967.

Technical interpretation and good faith are not valid defenses for penalty under Section 113(2) of ITA 1967.

Thus, the penalty imposed under Section 113(2) of ITA 1967 is correct because QHCB had filed an incorrect return and gave incorrect information.

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Provision of depreciation

Provision of depreciation
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Auditor! Can I don't charge depreciation in my account this year as my company makes loss due to Covid?

I need to borrow money from the bank?

Key summary from the MPERS Section 17 of MPERS -Property, Plant and Equipment

An entity shall allocate the initial cost of the asset …and depreciate …separately over its useful life.

With some exceptions, such as quarries and sites used for landfills, land has an unlimited useful life and therefore is not depreciated.

The depreciation charge for each period shall be recognised in profit or loss…

Depreciation of an asset begins when it is available for use, ie when it is in the location and condition ….

Depreciation of an asset ceases when the asset is derecognized.

Depreciation does not cease when the asset becomes idle or is retired from active use unless the asset is fully depreciated

Auditor opinion :

You still have to charge depreciation in the account!

But …

You can try the following methods and change

* Useful life of assets

* Financial year-end

* Name of company

 

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Tax issue on 𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 𝐫𝐞𝐜𝐞𝐢𝐯𝐞𝐝 𝐨𝐧 𝐜𝐨𝐦𝐩w

Tax issue on 𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 𝐫𝐞𝐜𝐞𝐢𝐯𝐞𝐝 𝐨𝐧 𝐜𝐨𝐦𝐩w
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𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 𝐫𝐞𝐜𝐞𝐢𝐯𝐞𝐝 𝐨𝐧 𝐜𝐨𝐦𝐩𝐮𝐥𝐬𝐨𝐫𝐲 𝐨𝐟 𝐥𝐚𝐧𝐝 𝐟𝐫𝐨𝐦 𝐠𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐢𝐬 𝐭𝐚𝐱𝐚𝐛𝐥𝐞?

Overview of compulsory acquisition of land.

Compulsory acquisition is the power of the government to acquire private rights in a land without the willing consent of its owner or occupant in order to benefit society.

The compensation amount of acquisition is determined by the government.

𝗞𝗲𝘆 𝘁𝗮𝗸𝗲𝗮𝘄𝗮𝘆𝘀:

You will understand: -

1. Criteria to meet compulsory acquisition of land

2. Tax treatment on compulsory of acquisition of land-based on real tax case

𝐒𝐮𝐦𝐦𝐚𝐫𝐲 𝐨𝐟 𝐥𝐞𝐚𝐫𝐧𝐢𝐧𝐠𝐬:

Compulsory acquisition of land did not fall under the gross income unless the taxpayer when obtaining the said land had knowledge that it would be acquired by the government.

𝐖𝐡𝐚𝐭 𝐚𝐫𝐞 𝐭𝐡𝐞 𝐜𝐫𝐢𝐭𝐞𝐫𝐢𝐚 𝐭𝐨 𝐦𝐞𝐞𝐭 𝐜𝐨𝐦𝐩𝐮𝐥𝐬𝐨𝐫𝐲 𝐚𝐜𝐪𝐮𝐢𝐬𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐥𝐚𝐧𝐝?

1.There is no intention to sell the land.

2. During the purchase of the land, the owner should not aware of any government’s intention to acquire the land.

Tax treatment on compulsory acquisition of land-based on real tax case: Penang Realty Sdn. Bhd. v. Ketua Pengarah Hasil Dalam Negeri

A parcel of land was compulsorily acquired by the Government in August 1980 and was paid the sum of RM1,035,762.91 as compensation. IRB is claiming tax for the said compensation.

Penang Realty Sdn. Bhd. didn’t agree. The acquisition was compulsorily acquired and there is no intention to trade the land.

IRB argument - Gain on the disposal of land is taxable under section 4 of the Income Tax Act 1967 (ITA).

The decision by The Court

The proceeds received were not subject to income tax as the Company is no intention to trade the land and it was the compulsory acquisition of land.

𝐒𝐨𝐮𝐫𝐜𝐞𝐬:

http://lampiran2.hasil.gov.my/pdf/pdfam/PREALTYvsKPHDN.pdf

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营业前的费用

营业前的费用
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如何处理营业前费用like pro...
一般上, 公司营业前所产生的费用都是无法扣税的...
但是...

1. 含义- 营业前的费用

营业前的费用 (Preliminary Expenses/Pre-Operating Expenses)

在公司开始运作之前有些费用是务必要花的,这些费用在会计的角度就是营业前的费用。

这些费用基本包括(并不是每个费用将获得扣税资格):

· 市场调查与研究费用

· 律师与秘书费用

· 公司成立的专业的咨询费用

· 招聘与培训员工的费用

· 行政费用等等

2. 复式进账法

Debit 营业前的费用 (Income Statement - Expenses)

Credit 现金 (Balance Sheet - Current Asset)

3. 费用扣税资格与条件

一般上,公司营业前所产生的费用都是无法扣税的。但是某些费用在一定的条件下是可以扣税的。条件如下:

- 该公司必须成立与坐落于马来西亚,商业活动也必须获得财政部长的批准。

例如:市场调查与研究费用,以市场调查为目标的国外交通费与每日不超过四百令吉的国外生活花费都能扣税。

- 该公司的注册法定资本不可超过2,500,000令吉。

例如:注册公司的相关手续费,准备与打印公司章程费,印花税与公司印章费都是可扣税的。

- 生产业公司培训员工的费用可享有双重扣税的福利,但必须达到以下条件:培训费须在营业前发生,培训内容须与产品未来的生产相关,培训计划的机构须获得马来西亚工业发展局(MIDA)与财政部长的批准,培训的员工必须是马来西亚公民。

4. 例子

陈先生于2020年2月15日在马来西亚注册成立,法定资本为500,000令吉。他于2020年4月1日开始从事汽车零件零售业务,并于每年的3月31日作为年度结账。截至2021年3月31日, 该公司的营业前费用有:申请生意上的准证,文书注册,公司章程备忘录及印花税。这些费用总共是4,500令吉。

复式进账法:

Debit 营业前的费用 - 4,500令吉

Credit 现金 - 4,500令吉

这些费用在税务上可进行扣税,原因是这些费用属于可扣税费用与法定资本少于2, 500,000令吉。

欲知更多可参考以下网址:

IRB Public Ruling - PRE-OPERATIONAL BUSINESS EXPENDITURE PUBLIC RULING NO.11/2013

http://phl.hasil.gov.my/pdf/pdfam/PR_11_2013.pdf

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What is the difference between Provision and Liability in accounting

What is the difference between Provision and Liability in accounting
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Why do auditors keep asking company’s lawsuit status? Why is it so important?

You know the lawsuit is a very slow and irritating one! How I know!

What is the difference between ‘Provision’ and ‘Liability’?

Provision: a liability of uncertain timing or amount.

Liability:

- present obligation as a result of past events

- settlement is expected to result in an outflow of resources (payment)

Provision :

3 criteria are required to be met before a provision can be recognised. These are:

- There needs to be a present obligation (legal/ contractual) from a past event

- There needs to be a reliable estimate (best estimate/ expected value)

- There needs to be a probable outflow (high chance)

What is the difference between ‘Contingent liability’ and ‘Contingent asset’?

These two categories should only be disclosed in financial statements but not recognised in accounts.

Contingent liability :

- a possible obligation depending on whether some uncertain future event occurs, or

- a present obligation but payment is not probable or the amount cannot be measured reliably

Contingent asset :

- a probable asset that arises from past events, and

- whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.

Example

Contingent Liability:

- Pending lawsuit, product warranty or pending investigation

- The outcome is unknown

- If possible to lose, disclose a contingent liability

- If probable to lose, recognise the provision

Contingent Asset :

- Pending lawsuit, insurance claim

- The outcome is probable

- If probable to receive income (by lawyer or insurance company), disclose contingent asset

- If virtually certain to receive income (subsequently proof by supporting), recognise asset

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

 

 

 

 

When can a company be voluntarily wind up?

When can a company be voluntarily wind up?
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When can a company be voluntarily wind up?
  • Duration under company constitution expires
  • A resolution (majority of shareholders) is passed in general meeting
  • Triggering event stated in the company constitution & resolution pass in general meeting
  • Special Resolution (3/4 majority of shareholders)

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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting, and payroll firms that commit to help and grow our client's business.

Large Taxpayer Branch LHDN

Large Taxpayer Branch LHDN
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Do you know IRB has a VIP category for taxpayers in Malaysia?

Why?

Improve the quality of services to VIP taxpayer (aka more audit in the future) as per IRB press statement.

Read the full story in our blog
https://lnkd.in/gpGp6AA

Source
IRB press statement on Large Taxpayer Branch
https://lnkd.in/gEjVs-p

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)
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn

𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
Tiktok http://bit.ly/3u9LR6Q
Youtube http://bit.ly/3ppmjyE
Facebook http://bit.ly/3ateoMz
Instagram https://bit.ly/3jZpKLo

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting, and payroll firms that commit to help and grow our client's business.

#ktplifestyle
#ktpcareers
#KTP
#Thk
#IRB
#LHDN
#largetaxpayerbranch

IRB FAQ (updated) 3 June 2021

IRB FAQ (updated) 3 June 2021
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Our Inland Revenue Board (IRB) has issued an updated version of the FAQ dated 3 June 2021 (after the original FAQ dated 2 June 2021).

Take note of the key updates before the FAQ changes again in view of the anticipated extension of lockdown.

Notification of new employee (Form CP22)
Submission of the Form CP22 can be made through the Customer Feedback Form
on the IRB’s Official Portal.

Tax clearance letter
Tax clearance letter will be processed after all documents and information are furnished completely.
The application for the tax clearance letter can be submitted through:
1. e-SPC
2. the Customer Feedback Form on the IRB’s Official Portal.

Tax estimates (Form CP204) & Notification of change in an accounting period (Form CP204B)
Application for extension of time (EOT) for the above forms is no longer required as EOT is now given until 31 July 2021 for submission of the above forms.

Revised tax estimates (Form CP204A & Form CP502)
Application for EOT for the above forms is no longer required with EOT already given until 31 July 2021 for submission of the above forms.

Deferment of tax payment (Form CP204 & Form CP500)
Tourism, Cinema and Spa industries

The deferment of payment of CP204 (monthly installment of tax estimates) and CP500 (bi monthly installments for individuals) will apply for taxpayers with business activities under the tourism, cinema and spa industries.

These taxpayers will be identified based on the business code from their latest income tax returns filed with the IRB.

The deferment will be provided automatically to the eligible taxpayers.

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

#IRB

#LHDN

 

 

HRDF exemption 2021

HRDF exemption 2021
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HRDF Exemption

Exemption of HRDF levy payment extend to 31.12.2021 (6 months) only if .... otherwise to 30.06.2021 (1 month) exemption.

All registered employer under the scope is eligible for the exemption!

  • 6 months exemption if you are registered under the expanded scope;

  • 1 month if you are registered under the original scope.

Source:

1. Recap to our post - Pemerkasa 2021

https://www.facebook.com/.../pcb.../5612191385489776

2. PSMB Act 2001

https://hrdcorp.gov.my/.../PEMBANGUNAN-SUMBER-MANUSIA...

3. PSMB (Exemption of levy) (No.2) Order 2021

https://lom.agc.gov.my/.../outputp/1702270/PUA%20251.pdf...

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

#HRDF

 

 

您对公司营业前的费用知道多少呢?

您对公司营业前的费用知道多少呢?
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您对公司营业前的费用知道多少呢?

 

相信很多老板们在营业之前都需要准备一笔筹备费用. 然而,您是否对这些费用在账上面处理的方式有所困惑?

别担心,就让我们给您一个概念吧!

1. 含义- 营业前的费用

 

营业前的费用 (Preliminary Expenses/Pre-Operating Expenses)

在公司开始运作之前有些费用是务必要花的,这些费用在会计的角度就是营业前的费用。

这些费用基本包括(并不是每个费用将获得扣税资格):

· 市场调查与研究费用

· 律师与秘书费用

· 公司成立的专业的咨询费用

· 招聘与培训员工的费用

· 行政费用等等

2. 复式进账法

 

Debit 营业前的费用 (Income Statement - Expenses)

Credit 现金 (Balance Sheet - Current Asset)

3. 费用扣税资格与条件

 

一般上,公司营业前所产生的费用都是无法扣税的。但是某些费用在一定的条件下是可以扣税的。条件如下:

- 该公司必须成立与坐落于马来西亚,商业活动也必须获得财政部长的批准。

例如:市场调查与研究费用,以市场调查为目标的国外交通费与每日不超过四百令吉的国外生活花费都能扣税。

- 该公司的注册法定资本不可超过2,500,000令吉。

例如:注册公司的相关手续费,准备与打印公司章程费,印花税与公司印章费都是可扣税的。

- 生产业公司培训员工的费用可享有双重扣税的福利,但必须达到以下条件:培训费须在营业前发生,培训内容须与产品未来的生产相关,培训计划的机构须获得马来西亚工业发展局(MIDA)与财政部长的批准,培训的员工必须是马来西亚公民。

4. 例子

 

陈先生于2020年2月15日在马来西亚注册成立,法定资本为500,000令吉。他于2020年4月1日开始从事汽车零件零售业务,并于每年的3月31日作为年度结账。截至2021年3月31日, 该公司的营业前费用有:申请生意上的准证,文书注册,公司章程备忘录及印花税。这些费用总共是4,500令吉。

复式进账法:

Debit 营业前的费用 - 4,500令吉

Credit 现金 - 4,500令吉

这些费用在税务上可进行扣税,原因是这些费用属于可扣税费用与法定资本少于2, 500,000令吉。

欲知更多可参考以下网址:

IRB Public Ruling - PRE-OPERATIONAL BUSINESS EXPENDITURE PUBLIC RULING NO.11/2013

http://phl.hasil.gov.my/pdf/pdfam/PR_11_2013.pdf

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

#irb

#lhdn

 

 

 

Remission of GST Penalty under MCO 3.0

Remission of GST Penalty under MCO 3.0
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The latest announcement from RMC on remission of GST (YES! IT IS NOT SST) penalty. T&C apply
Source :
RMCD annoucement -REMISI PENALTI GAGAL/LEWAT BAYAR
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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

Income Tax under MCO 3.0

Income Tax under MCO 3.0
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Key Summary of IRB FAQ on MCO 3.0 dated 2/6/21
1. What gets extension?
2. What gets no extension?
3. How to apply for extension?
4. & more

Read the full story in our blog
https://www.ktp.com.my/blog/irb-faq-mco3/08june2021
 
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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

MCO 3.0常问所得税8️问题

MCO 3.0常问所得税8️问题
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马来西亚-延税攻略3️⃣
MCO 3.0常问所得税8️问题

Read the full story in our blog
https://www.ktp.com.my/blog/irb-eot-part3/08june2021
 
PS :
🔥延税攻略 2️⃣- MCO 3.0 所得税提供两种通融...
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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

马来西亚-延税攻略2

马来西亚-延税攻略2
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🔥火爆登场🔥 马来西亚-延税攻略2
因疫情或全封而无法缴税,税收局提供两种通融 ....

Read the full story in our blog
https://www.ktp.com.my/blog/irb-eot-part2/04june2021
 
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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

𝐈𝐑𝐁 𝐰𝐢𝐥𝐥 𝐭𝐚𝐱 𝐲𝐨𝐮𝐫 𝐜𝐚𝐬𝐮𝐚𝐥 𝐢𝐧𝐜𝐨𝐦𝐞 𝐰Ү

𝐈𝐑𝐁 𝐰𝐢𝐥𝐥 𝐭𝐚𝐱 𝐲𝐨𝐮𝐫 𝐜𝐚𝐬𝐮𝐚𝐥 𝐢𝐧𝐜𝐨𝐦𝐞 𝐰Ү
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𝐈𝐑𝐁 𝐰𝐢𝐥𝐥 𝐭𝐚𝐱 𝐲𝐨𝐮𝐫 𝐜𝐚𝐬𝐮𝐚𝐥 𝐢𝐧𝐜𝐨𝐦𝐞 𝐰𝐡𝐢𝐜𝐡 𝐲𝐨𝐮 𝐚𝐥𝐰𝐚𝐲𝐬 𝐚𝐬𝐬𝐮𝐦𝐞 𝐢𝐬 𝐧𝐨𝐭 𝐭𝐚𝐱𝐚𝐛𝐥𝐞

👉Overview of casual profit/income
A casual profit is an income which, received by a person from an activity outside his ordinary trade or vocation, but which nevertheless is a profit or income item accruing to him by virtue of services rendered or a receipt payment from property not chargeable elsewhere.

👉Key takeaways:
You will understand: -

1. What is casual profit or income?
2. Tax treatment of casual profit or income based on real tax case.

👉Summary of learnings:
Casual profits or income is chargeable under section 4(f) of the Income Tax Act (ITA) 1967.

👉What is the casual profit or income?
Payments for services are income even where there is no repetition, such as the followings:
✅Commissions paid to a director for guaranteeing bank overdrafts or bank loans.
✅Brokerage fees
✅Introduction fees
✅Fees for the occasional hosting as the master of ceremony, fees for the occasional newspaper articles, or the giving ad-hoc lectures.

👉Tax treatment on casual profit or income based on real tax case ABM v. KETUA PENGARAH HASIL DALAM NEGERI (PKCP (R) 780/2017)

IRB raised a tax query of the source of income arose to purchase an asset under taxpayer and his wife. The source of income of RM750,000 is arriving from for introduction fees and this income was not reported.

Decision by The Court The final judgement is the income of RM750,000 are taxable under section 4(f) ITA 1967.
👉Sources:
http://phl.hasil.gov.my/pdf/pdfam/ABM_v_KPHDN_21012021.pdf

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)
Website
www.ktp.com.my
Instagram
https://bit.ly/3jZuZuI
Linkedin
https://bit.ly/3sapf4l
Telegram
http://bit.ly/3ptmlpn

𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
Website
www.thks.com.my
Facebook
https://bit.ly/3nQ98rs

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
Tiktok
http://bit.ly/3u9LR6Q
Youtube
http://bit.ly/3ppmjyE
Facebook
http://bit.ly/3ateoMz
Instagram
https://bit.ly/3jZpKLo

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
Instagram
https://bit.ly/3u2PxHg
Facebook
http://bit.ly/3rPxz9o

We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

马来西亚-延税攻略

马来西亚-延税攻略
View Full Size
火爆登场🔥
马来西亚-延税攻略
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)
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.


 

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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