Secretarial

What is Unclaimed Money Act in Malaysia

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About the Unclaimed Money Act 1965

关于1965年无人认领款项法令

Minister of Finance appointed Accountant General as a Registrar to:

财政部长任命总会计师去执行以下责任：

- Be a trustee to the unclaimed moneys received

- 成为收到的无人认领款项的受托人

- Refund the unclaimed moneys to claimants

- 将无人认领的款项退还给索赔人

- To ensure company comply with the Act

-确保公司遵守该法令

- To impose penalty if offence committed

- 如果发现犯罪，将处以罚款

What are unclaimed money?

什么是无人认领的款项?

1. You are required to pay money to the person/company legally but remained unpaid more than one year.

Such as: Salaries, bonus, dividend, fixed deposit, sundry creditors and etc

你依法应支付但超过一年仍未支付的款项

例如：薪水，员工花红，股息，定期存款，杂项供应商等等

2. Bank account has no any transaction for more than 7 years.

Such as: saving account, current account and fixed deposit (with automatic renewal instruction)

银行存款超过七年没有交易

例如：储蓄户口，来往户口，自动更新的定期存款

3. Trade creditor or trade debtors (credit balance) remained dormant more than 2 years

供应商或顾客（credit balance）保持休眠状态超过两年

How to register and lodge unclaimed moneys?

如何登记和提交无人认领款项？

Company shall record all unclaimed moneys in a register.

持有无人认领款项的公司应将所有无人认领款项记录在登记册中，

Company shall lodge register all the unclaimed moneys up to 31 December annually together with unclaimed moneys by 31 Mar of next year

公司每年需提交直至12月31日无人认领款项详情以及支付

截止日期：隔年3月31日

Guideline on submission of unclaimed moneys (2020 edition)

提交无人认领款项指南（2020年版）

http://www.anm.gov.my/images/bwtd/2020/BI/2.%20Guideline%20on%20Submission%20of%20%20Unclaimed%20Moneys%20(2020%20Edition).pdf

If you didn’t do so?

如果你不做，会怎样？

Company and every officer who is in default is liable to a fine not exceeding RM 20,000.

A further fine not exceeding RM1,000 for each day if the offence continues.

公司以及有关联人物将处以不超过两万令吉的罚款。再犯者，将另外处以每天不超过一千令吉的罚款

Reference:

http://www.anm.gov.my/images/PDF/wtd/Lampiran%201%20(English%20Version).pdf

http://www.anm.gov.my/images/bwtd/2020/BI/2.%20Guideline%20on%20Submission%20of%20%20Unclaimed%20Moneys%20(2020%20Edition).pdf

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director duties company law

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Can a director be sued in Malaysia?

Corporate Veil

When a company is incorporated, it is deemed to be a separate legal entity that is distinct and separate from its members such that a 'corporate veil' is said to be drawn to separate the company and its members or directors.

In other words, the company’s rights and liabilities are their own and not that of the individual business owner. This principle has long been established in the English case of Salomon v Salomon & Co Ltd and has been adopted within the Malaysian jurisdiction as well.

Duties of Director under Common Law

The directors are effectively the agents of the company, appointed by the shareholders to manage its day-to-day affairs.

As a director of the company, you own

Duty to act bona fide in the interest of the company.
Duty to use power for a proper purpose.
Duty not to fetter discretions.
Duty to avoid actual and potential conflict of interest.
Duty to ensure the integrity of financial information.

Remedy Action under Company Act 2016

Section 346 of the Companies Act 2016 provides the courts with wide powers to grant remedies as they deem necessary to bring an end to the matters complained of in an oppression action.

Any member of a company may apply to the Court for an order :

(a) The affairs of the company are being conducted or the power of the director are being exercise in oppressive manner.

(b) Some act of the company has been passed which unfairly discriminate.

RDS Bina Sdn Bhd v Ong Chin Hoe & Anor

The Plaintiff filed a claim against the directors of a company in order to enforce payment due under a settlement agreement entered with the company that subsequently ceased operations and dissolved. The Plaintiff presented evidence of fraudulent acts by the directors to deregister their company to evade paying the monies owed to the Plaintiff. The Court allowed the Plaintiff to lift the corporate veil and found the directors to be personally liable for the debts owing to the Plaintiff.

Keller (M) Sdn Bhd v Ong Leong Chiou & Ors

The Plaintiff roped in several parties including a director of a company for the amount due to them as the appointed sub-contractor for work done in the construction of a shopping mall project. Upon close examination of the relationship between the parties, it was discovered that the 1st Defendant (Director) had orchestrated a complex plan to hide under the corporate veil in order to escape liability.

The 1st Defendant used a company (2nd Defendant) under his control and command to shield another company (3rd Defendant) from liability for fraud engineered by him.

Shortly after the project was completed, the 1st Defendant and other directors from the 2nd Defendant resigned and transferred their shares to other parties. In furtherance of the fraud, the 1st Defendant had also actively concealed vital information from the Plaintiff. These actions allowed the Court to pierce the corporate veil and have the Defendants jointly liable to pay the Plaintiff.

Final Word

In conclusion, the law generally provides a safe haven for directors through the separation of entity principle.

However, directors should not abuse their position by taking advantage of it as the new Company Act 2016 provide remedy actions for shareholders.

Source :

Ask Legal https://bit.ly/3OUzpBR

Donovan & Ho https://bit.ly/3nPSSHX

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How to apply EOT 2022 from SSM?

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SSM Extension of Time 2022

You can apply for extension of time (EOT) with SSM if you cannot meet the SSM deadline.

Requirement of the Companies Act, 2016

Section 258(1)(a) and 259(1)(a) of CA 2016

A Private Company is required to circulate the audited financial statements within 6 months from the financial year end and submit to SSM within 30 days from the circulation date.

How to apply?

Submit the application form [Section 259(2)] to SSM by filling in the information required

When to submit?

The company is required to submit the EOT application at least 7 days before the last day of circulation period.

What is the information required?

a) Details of the Company

 Company name
 Registered office address
 Company registration number
 Telephone, fax number and email address

b) Details of the application

 Financial year end
 Last date of circulation date
 Proposed period of extension
(Generally, maximum 90 days)
 Reason for application

Application fee

RM100 for each segment of EOT application.
Payable to SSM

Result of application

The application of EOT is subject to SSM approval.
SSM will issue a letter informing the applicant of the result of the application.

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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

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A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsourcing bookkeeping, and payroll services to clients

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How can I buy company information from SSM?

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How can I buy company information from SSM?

A current report that contains basic information of a company, (such as company name, company number, incorporation date, company type, company status, registered address, business address and nature of business), share capital, directors/officers, shareholders, charges (if any) and financial information.

The information can be accessed via SSM e-Info portal at https://www.ssm-einfo.my or MYDATA-SSM portal at https://www.mydata-ssm.com.my

MYDATA service

4 easy steps to purchase a business/ company profile and document & form images via accessing MYDATA services (https://www.mydata-ssm.com.my/login)



Step 1 - Search and select the entity

By category:

 Entity name
 Entity registration number

Step 2 – Select the profile or document & form images

Click “Add to cart”.

Additional option : Certified by SSM

Step 3 – Check out and pay

Payment method:

 Credit card/ debit card
 Online Banking
 e-Wallet

Step 4 – Download the document

You are able to retrieve your order and transaction after purchase.

Note : The purchase will be kept for 7 days. Advisable to download and save.

Source:

https://www.mydata-ssm.com.my/homePage

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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

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A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsourcing bookkeeping, and payroll services to clients

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Shareholders' rights Malaysia

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Rights of shareholders Companies Act 2016

A basic business necessity is having an effective way to obtain adequate funding whenever needed for operations and growth. A frequent method used to raise capital injection is by way of allotment of new shares in the company, and another method is to obtain a loan from a financial institution.

Allotment of new shares

According to Section 75 and 76 of the Companies Act (CA), 2016 governed the power to allot new shares in the company. There is another section of the act that provides default pre-emptive rights to new shares issued by a company, in which the new shares rank equally to existing shares as to voting or distribution rights.

This means that any allotment of new shares must first be offered to the existing shareholders. The company is only allowed to offer to any third party to subscribe to the new share if the existing shareholder rejected such offer.

The reason for such pre-emption rights is to protect the existing shareholder to ensure the shareholder is aware of any potential movement in shares to avoid any dilution of their voting or distribution rights.

Any Exception?

Is there any solution that allows the company to offer the allotment of new shares directly to a third party? The answer is yes.

Section 85 (1) of CA, 2016 stated that “Subject to the constitution, where a company issues shares which rank equally to existing shares as to voting or distribution rights, those shares shall first be offered to the holders of existing shares in a manner which would, if the offer were accepted, maintain the relative voting and distribution rights of those shareholders”.

Therefore, the company’s constitution would need to be amended to waive the default policy and allow for this approach.

Final Words

In conclusion, the company must decide whether to remain the default rights stated in the act without amending the constitution. This decision is crucial as any policy adopted in the constitution shall be most beneficial to the company.

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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

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Can a company loan to its director?

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Can a company loan to its director?

With the entire globe weathering COVID-19, directors may encounter hardship in obtaining a personal loan from the approved financial institution. The option to get a loan from a financial institution is always available in the market; however, the requirement and fulfilment to obtain the loan is getting difficult compared to the old times. Is there any alternative option available for directors? Can directors take a loan from the company?

General ruling on loan to directors

A company’s constitution may give the power to its board of directors to lend money; however, Section 224(1) of Companies Act (CA) 2016 generally prohibits a company from:

a) giving loans; or

b) securities for loans

to its directors and related companies as defined under Section 7 of CA2016.

Exceptions

However, there are circumstances that allow for a company to give loans or provide any security for loans to directors as accordance with Section 224 (2) with the below criteria:

1. foreign company;

2. exempt private company;

3. loan to the director whereby enable him to meet the expenses incurred for the purposes of the company or to ease him to perform his duties as an officer;

4. provide funds to the director (full-time employment with the company or its holding company) to meet his expenditure incurred in purchasing a house; and

5. loan to the director (full-time employment with the company or its holding company) by passing a resolution to approve the loan schemes by the members at the general meeting.

Section 224(3) of CA 2016 clearly stated that a company shall not authorise the making of any loan or securities for loans to the director unless obtained prior approval from the company on the resolution to disclose the purpose and the amount of the loan.

Last minutes remedy

What if the company authorised the loan without prior approval on the resolution? Any other remedies for this?

Yes, the company may authorise the making of loans or securities for loans to the director:

1. at or before the next following Annual General Meeting for a public company;

2. within six months from the making of the loan or securities for the loan to the director for a private company.

Contravention

What are the consequences of contravention of this section?

The company shall recover the loan and discharge the securities given in contravenes with this section.

Reference is made to a legal case Harta Empat Sdn Bhd v Koperasi Rakyat Bhd [1997] where the Court of Appeal decision that security created pursuant to a loan that contradicts with this Section was deemed invalid.

Referring to the Section 224(6), the directors will be jointly and severally liable to indemnify against any loss incurred. Upon conviction, a penalty will be imposed and be subject to imprisonment for a term not exceeding 5 years or a fine not exceeding RM3million or both according to Section 224(10) of CA2016.

Conclusion

In conclusion, it is clear that Section 224 of the Companies Act 2016 prohibits loans or providing securities to its directors unless there is a resolution approving such loan passed by its members. This section protects the company, its shareholder, and creditors as a precaution against any unlawful dilution of the company’s assets to the hands of directors or their related parties.

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Does shareholder agreement prevail over constitution?

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Shareholders' Agreement vs Constitution

The differences between are as follow:

Constitution – binds the company, shareholders and directors who initially agreed to adopt a constitution and any future shareholders

Shareholders' agreement – binds those who are parties to it.

Constitution in the Company Act 2016

With the enforcement of the Companies Act (CA) 2016, a private company may now option to adopt a constitution on or after incorporation. Unlike the old regime under CA1965, the company’s Memorandum and Articles of Association (MAA) were mandatory and shall lodge to SSM during registration of the company.

What is a constitution?

The new CA 2016 did not specifically define Constitution and stated it as a legal document recognised by the Companies Act 2016 under Section 34. In short, this legal document specifies the rules and policy in governing the relationship and activities of the corporate, its shareholders and directors.

It is best to adopt a constitution if:

1) the company has more than one (1) shareholder to avoid any dispute among the directors and shareholders of the company.

2) the Companies Act 2016 is silent on the policy, the company constitution can be used to fill in the gap.

For example, the Companies Act 2016 states that issuance of new shares requires ordinary resolution, which can be passed through a majority vote. However, members may adopt Company Constitution to specify that the issuance of a new share must be decided with a unanimous vote.

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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

Website www.thks.com.my
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How can I be exempt from audit? Audit Exemption SSM may exempt a company from appointing an audito

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How can I be exempt from audit?

Audit Exemption

SSM may exempt a company from appointing an auditor with criteria and conditions [Section 267(2) of CA2016].

Qualifying Criteria for Audit Exemption

Categories of private companies:

(A) Dormant companies

(B) Zero-Revenue Companies

Category A - Dormant companies

(a) has been dormant since incorporation, or

(b) dormant throughout the current and in the immediate preceding financial year.

Category B - Zero-Revenue Companies

(a) does not have any revenue during the current financial year; and

(b) does not have any revenue in the immediate past 2 financial years;

and

Category C - Threshold-Qualified Companies

(a) revenue not exceeding RM100,000 in the current and immediate past 2 financial years; and

(b) total assets in the current and immediate past 2 financial years does not exceed RM300,000; and

Special Circumstance

The audit shall be required if receives a notice in writing from the following person not later than 1 month before the financial year-end

(a) member (holds at least 5%)

(b) SSM

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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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

KTP Lifestyle

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How do I transfer shares of a deceased person ?

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How do I transfer shares of a deceased person ?

Introduction

Section 109 of the Companies Act, 2016 applies if the right of shares is transmitted to a person by operation of law.

When the right of shares can be transmitted?…. The existing member is deceased or becomes bankrupt.

How to transmit?

1. Give notice to the company in writing requesting his/ her name to be registered as a shareholder together with a copy of the Death Certificate of the deceased.

2. Supported by any document

a) the will or

b) letters of administration

3. Register the (beneficiary) person as a shareholder with SSM within 60 days.

Question:

Can the company directors refuse to approve the transmission of shares to the beneficiary?

Refer to the Malaysia case law: Ng Chong Wee v Ng Chong Geng & Sons Sdn Bhd

The Court of Appeal referred to the English case of Moodie v W & J Shepherd (Bookbinders) Ltd where the House of Lords explained the distinction between transfer and transmission.

Such transmission shall not affect any power of a company to register a (beneficiary) person as a shareholder to whom the right to shares has been transmitted by operation of law.

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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

Website www.thks.com.my
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Voluntary Winding Up by Members

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Voluntary Winding Up by Members

The process of members voluntary winding up :

Director(s) make declaration of solvency.
Declaration of solvency & statement of affairs must lodged with SSM registrar 5 weeks before members’ meeting.
Notice to members for meeting.
Vote for resolution and appoint liquidator during the meeting.
Liquidator manages all affairs and distribute the assets of the company after the meeting.
Pay off the debts within 12 months after resolution passed by members.
If cannot pay off debts within 12 months, liquidator shall call for meeting with creditors 3 months or less before expiration of 12 months.
During the meeting with creditors, the creditors may appoint liquidator for the company, in which it is converted to voluntary winding up by creditors.

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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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

KTP Lifestyle

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KTP Career

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如何轻轻松松关闭 Sdn Bhd

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如何轻轻松松关闭 Sdn Bhd

如果你没有正确关闭公司，SSM、IRB、RMC、SOSCO、EPF 等的政府机构将在未来内对你严重罚款.

2016 年《公司法》第 550 条规

2016 年《公司法》第 550 条规定，SSM 可以主动或应公司董事、成员/股东的申请将公司 “删除”.

根据第 550 CA 2016 条申请的条件

股东大会已通过发起删除公司公司没有进行的营业与否.
公司提出申请的时间无资产和负债.
公司没有未清的罚款.
公司无未缴税款.
公司向 SSM 提供的信息已是最新.
公司不涉及任何法律诉讼在马来西亚境内或境外进行.
公司未进行任何资本回笼给股东.
该公司并非控股公司.
公司不是“担保公司”

KTP/THK key takeaways

和我们谈谈。我们可以一起解决您的财务困境

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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

Website www.thks.com.my
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KTP Lifestyle

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一定要出律师信....坏账才可以扣税吗?

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一定要出律师信....坏账才可以扣税吗?

让我们参考 IRB Public Ruling 4/2019 坏账被定义为在采取适当措施收回后被认为无法收回的债务 :

发出提醒通知
债务重组计划.
债务清偿的重新安排.
有争议的债务的谈判或仲裁.
法律诉讼.

KTP/THK key takeaways

不必要出律师信....坏账才可以扣税吗?

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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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

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.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

What is the registration of charges with SSM?

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What is the registration of charges with SSM?

SSM fine director RM50,000 for failure to keep the instrument of charges.

What are charges

A mortgage and any agreement to give or execute a charge or mortgage whether upon demand or otherwise.

Type of Charges

a) Fixed Charge A charge which attaches to specific/ fixed assets owned by the company.The company cannot deal with the assets (example dispose of the property or machinery) without prior consent.

b) Floating Charge A charge is held over current assets that can change over time.The company can deal with the charged assets to maintain its business.

When to lodge a charge?

Statement of particulars with/ without debenture needs to be lodged within 30 days from the date of creation of the charge. (unless accompanied by a court order for extension of time).

Certificate of Registration of Charge will be issued.

When there is a charge, subsequently there will be discharged

When the debt of charge has been paid or satisfied, the company shall lodge

Memorandum of satisfaction of charge;
Evidence of satisfaction of charge;
Statutory declaration verifying memorandum

Due date:Within 14 days from the date of satisfaction of charges.

Registration fee :Local company RM50.00 ; Foreign Company RM150.00

Upon successfully registering for discharge, a Certificate for Discharge will be issued.

KTP/THK Key Takeaways

Keep these at the register office for any inspection.

1. The certificate of charge and

2. The certificate of discharge

The following offenceis subject to a fine not exceeding RM50,000

1. Keep instruments of charges

2. Register of charges

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)

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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

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.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

我们要搬家！需要通知 SSM ?

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Notification of changes of address to SSM

We are moving! You Will notify your suppliers and customers.

In the past, a company that changes its business address can only notify SSM of such changes through the lodgement of Annual Return.

Where a company change its business address the company is required to notify SSM within 14 days from the date of such change.

The notification shall be in a form and manner as specified in SSM Schedule B of the Practice Directive 1/2017.

If a document is lodged later than the prescribed timeframe, a late lodgment penalty shall apply from RM50 to RM200.

我们要搬家！需要通知 SSM ?

我们要搬家！都会通知你的供应商和客户.

过去，公司更改营业地址只能通过提交周年申报表通知 SSM.

公司必须在更改其营业地址起 14 天内通知 SSM.

通知应采用 SSM 中规定的形式和方式.

如果文件在规定的时限之后提交，迟交罚款从 RM50 到 RM200

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)

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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

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.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

SSM Xcess Portal

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SSM Xcess Portal

The recent launching of “XCESS” portal by SSM on 2 September 2021 has open up the accessibility for users to purchase a person's Personal Involvement Information (PII) in companies, businesses and Limited Liability Partnerships (LLP) just with that person identity card number (Mykad no.).

What is this portal all about?

This XCESS Portal is an online platform provided by SSM for the sale of products/ information for Limited Liability Partnerships (LLPs).

In short, this portal allows users to purchase the following types of products with a fee as listed on page 2 in the user manual (refer below link):

1. Limited Liability Partnerships

o LLP Current Profile;

o LLP Registration Certificate; and

o Personal Involvement as a Partnership and Compliance Officer.

2. Companies

o Personal Involvement as a Director;

o Personal Involvement as a Shareholder;

o Personal Involvement as a Company Secretary;

o Personal Involvement as an Auditor; and

o Personal Involvement as a Liquidator.

3. Businesses

o Personal Involvement as a Business Ownership.

How to Xcess ?

You can now register as a user to access this portal via SSM4U Portal or www.ssm4u.com.my and the step to register and access is easy by following the step by step explanation shown in the user manual.

Digital Certified Copy ?

However, the “XCESS” portal currently does not provide any Digital Certified True Copy for such purchase of the information/product. In case, you intend to obtain Digital Certified True Copy (DCTC), you may proceed to obtain the DCTC from the nearest SSM branch office. Do bring along the print-out of products/ information purchased and the price for such DCTC is subject to the Pricing Schedule as fixed by SSM.

KTP / THK comments

Nowadays in the development of digitalisation, SSM eases the accessibility to the public to register and subscript as a user through their portal to obtain and purchase any statutory products/ information via the online platform.

For more information on Xcess , click here:

General : https://bit.ly/39orJoe
FAQ : https://bit.ly/3EMBzin
User manual : https://bit.ly/3EFPkiO

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)

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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

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.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

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

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)

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

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

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.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

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

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 )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

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

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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 )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

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

Step by step to learn how to change the name of company.

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Step by step to change the name of the company

Change of company name, is it tough?

Introduction

The company is able to change its existing company name to another under section 28 of the Companies Act 2016

Only the existing company secretary may lodge the application to change the company name

Procedure to change the name of the company

a. name search and application of name

Conduct a name search on the proposed company name with SSM via mycoid with payment of fee at rm50 per name.
Once approved, the proposed name will be reserved for thirty (30) days.
further extension is allowed to a maximum of 180 days with an additional payment of a fee

b. submission of application to change company name

Submit the documents to ssm (over the counter) with a fee of rm100
- document 1 - a copy of the application and reservation for the availability of names [section 27(1)(4)]
- document 2 - a copy of the email from ssm for the approval notification of the reservation of name
- document 3 - a copy of the application for change of name under section 28 of the companies act 2016
- document 4 – a copy of directors’ and members’ resolutions
- document 5 – a photocopy of certification of incorporation/ registration (form 9 or section 17)

c. verification of change of company name

A notice of change of name will be issued by ssm upon compliance with the procedures and submission of duly completed documents.
Certificate of incorporation on change of name can be purchase from SSM online portal (mycoid) with the prescribed fee.

d. notify on change of company name

The company can furnish the certificate (with certified true copy) to related government authorities bodies (such as land office, mbjb, mbjbt and etc…) and bank for an update on such change.

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 )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

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

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 clients' business.

#KTP
#Thk
#ktplifestyle
#ktpcareers

如何关公司在这次疫情 2️⃣ 股东自愿性清盘

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如何关公司在这次疫情 2️⃣ 股东自愿性清盘

除了 ..删除公司 2016 年公司法第 550 条, 我还有其他办法关闭公司.

In Malaysia 有两种常见的方法关闭公司. 这两种方法都很贵，因为您需要聘请清算人 (liquidator).

今天我们来聊一聊股东自愿性清盘.

𝐇𝐨𝐰 𝐭𝐨 𝐜𝐥𝐨𝐬𝐞 𝐦𝐲 𝐜𝐨𝐦𝐩𝐚𝐧𝐲 𝐢𝐧 𝐭𝐡𝐢𝐬 𝐞𝐩𝐢𝐝𝐞𝐦𝐢𝐜 𝟐️⃣ - 𝐌𝐞𝐦𝐛𝐞𝐫𝐬 𝐕𝐨𝐥𝐮𝐧𝐭𝐚𝐫𝐲 𝐋𝐢𝐪𝐮𝐢𝐝𝐚𝐭𝐢𝐨𝐧

Besides Article 550 of the Company Act 2016, Do I have other methods to close the company?

Yes! 2 common ways to close a company in Malaysia is available.

Both methods, sadly speaking, are expensive because you need to appoint a liquidator.

Let’s talk about 𝐌𝐞𝐦𝐛𝐞𝐫𝐬 𝐕𝐨𝐥𝐮𝐧𝐭𝐚𝐫𝐲 𝐋𝐢𝐪𝐮𝐢𝐝𝐚𝐭𝐢𝐨𝐧 𝐭𝐨𝐝𝐚𝐲.

Full story in our blog
Chinese version https://lnkd.in/gVbHeriV

English version https://lnkd.in/gqfPZmNd

Source
删除公司 2016 年公司法第 550 条
Strike off a company under Section 550 the Company Act 2016
https://lnkd.in/gHaSwukK

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
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Facebook http://bit.ly/3ateoMz
Instagram https://bit.ly/3jZpKLo

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