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我们要搬家!需要通知 SSM ?

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

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

 

 

Update the changes of address to IRB

Update the changes of address to IRB
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Update the changes of address to IRB

  • Do you know it is taxpayers' duty to inform IRB in writing any change of correspondence address?

  • Do you know taxpayers can not argue non-receipt of any IRB letter due to taxpayers' new address?

  • Do you know taxpayers will kena fine/imprisonment/both for such non-compliance?

How to update the changes of address for tax ?

  1. Submit CP600B Form (Change of Address Application Form) to tax branch office.

  2. Notify the tax branch office (which handling your tax file) by issuing an official letter on changes of address.

  3. Update the details by using e-Kemaskini application via MyTax Portal.

  4. Update the details via Feedback Form at LHDNM website.

Tax offences

Fails (without reasonable excuse) to give notice on changes of address within 3 months. Fine from 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both

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  • 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

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

 

 

老板要求做假账, 我需要承担什么责任?

老板要求做假账, 我需要承担什么责任?
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老板要求做假账, 我需要承担什么责任?

大家好。我是一名account executive.现在在一家SDN bhd in charge full set account.

我想问问大家意见,如果老板要求做假账,因为不要给太多tax, 我已经跟老板讲了这样是犯法的,

请问被lhdn查到的话,我需要承担什么责任?我会被罚款吗? 还是坐牢?我只是打份工,我真的不想冒险。

两条重要的法律

  1. 得税法令1967 第114 故意逃税

  2. 公司法令 2016 第 245 需要保留的账

所得税法令1967 故意逃税

114. (1) 任何故意和意图逃避或协助任何其他人逃税的人, 一经定罪,可被处以不少于一千令吉和不超过两万令吉的罚款或不超过三年的监禁,或两者兼施.

114. (1) (1A) 任何协助或提供建议的人准备任何回报导致逃税, 除非法庭满意,认为协助或建议是在合理谨慎的情况下提供的, 一经定罪,可处以不少于两千令吉但不超过两万令吉或监禁不超过三年或两者兼施 .

公司法令 2016 需要保留的账

第 245.(1) 条公司、公司董事和经理应促使保存会计和其他记录,以充分解释公司的交易和财务状况,并确保编制真实、公平的损益表和资产负债表.

第 245.(9) 条违反本条规定的公司和每位高级职员均属犯罪,并且应当。 一经定罪,可被罚款不超过五十万令吉或监禁不超过三年,或两者兼施.

经理是指该公司当时的主要行政人员,不论其名称为何,也不论他是否为董事.

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

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

 

 

What is the process for judicial review in tax appeal

What is the process for judicial review in tax appeal
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What is the process for judicial review in tax appeal

It is getting popular as taxpayers opt for JR as the first option for tax appeal instead of local remedy via Special Commissioner of Income Tax.

2 Stages of Judicial Review in Tax Appeal

1st stage : leave ex-parte

An application under this Order shall not be made unless leave has been granted.

Taxpayers are to demonstrate that the application is not frivolous or vexatious, leave shall be granted in the past.

Getting leave does not mean taxpayers have won the tax appeal.

It signifies that taxpayers have a prima facie case that qualified the tax appeal to be heard in the High Court at the substantive stages.

LHDN has lately intervened to object at the leave stage as a putative respondent.

2nd stage : Substantive inter parte

Once leave has been granted, the application shall proceed to the substantive stage.

Exception circumstance in judicial review

Taxpayers have to demonstrate “exception circumstance”.

Exception circumstance is defined as

  • Clear lack of jurisdiction

  • Blatant failure to perform statutory duty

  • Serious breach of the principles of natural justice

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

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

 

 

SSM Xcess Portal

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

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

 

 

【会计楼版本の鱿鱼游戏】

【会计楼版本の鱿鱼游戏】
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【会计楼版本の鱿鱼游戏】

 

最近面子书正火起韩国【#鱿鱼游戏】这个电影,

来个会计楼版本..大家笑一笑

Full story in our blog
https://www.ktp.com.my/blog/squid-game-accounting-firm/29sept21

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

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

 

 

接假税收官电话: 你欠税

接假税收官电话: 你欠税
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接假税收官电话: 你欠税

不相信人能够时刻保持理智,在任何事情上做出最佳选择,否则每个人都能过得还不错.

这个世界上就没有遗憾和后悔这两个词了。

但是我善良呀 很多人会同意这个说法没有理由我会被骗.

Am I right ? But....

人性如魔方,非常复杂,不同环境下,不同经历下,同一个人会有不同的选择和决定,也会展现人性的复杂。

人都是善恶混合体,没有纯善纯恶,只有一个人是善大于恶,还是恶大于善!

如何保护自己

  • 如果你收到任何电话, 短信, 电子邮件或可疑信件..不要回应.

  • 不披露税收机密信息 TO 任何可疑方的第3者.

  • 通过 IRBM 反馈 https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/en-US/

  • 致电联络 IRBM 中心 03-8911 1000

  • 致电联络你的税务代理人 (Tax agent)

  • 不要下载未知呼叫者请求的任何应用程序

  • 不要回拨未知的电话号码,

  • 可以在 IRBM 的官方网站 http://www.hasil.gov.my ,上查看 IRBM 电话号码

  • 下载 + 使用 Mytax 应用程序

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

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

 

 

LHDNM Flowchart Transfer Pricing Documentation

LHDNM Flowchart Transfer Pricing Documentation
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LHDNM Flowchart Transfer Pricing Documentation

The Inland Revenue Board of Malaysia (LHDNM) has uploaded guidance on the preparation of Transfer Pricing Documentation (TPD) on its website on 20 September 2021a TPD Flowchart.

The TPD Flowchart highlights the scope and application for the preparation of a contemporaneous TPD and also assist taxpayers to determine the circumstances where full or minimum TPD is required with reference to the Malaysian Transfer Pricing Guidelines 2012 which has been updated.

Source ;
LHDNM TPD Flowchart
https://lnkd.in/gMykZtzF

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

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

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)
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

父母们都了解 SSPN 吗?

父母们都了解 SSPN 吗?
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父母们都了解 SSPN 吗?

各位家长注意啦!距离年尾还剩3个月的时间, 不要错过哦!

SSPN可以让你的 2021 年的个人税务减免高达 RM 8,000.00。

为了节省您的个人税务, 赶快在31/12/2021 前行动

什么是SSPN?

• 它是一个国名教育储蓄计划

• 为了鼓励父母们培养良好的储蓄习惯,提早为孩子准备教育基金

SSPN-I & SSPN-I Plus的分别

SSPN-I 就是现在所谓的SSPN Prime

• 纯储蓄的存款计划

• 存款者无需每个月固定存款

SSPN-I & SSPN-I Plus的分别

SSPN-I Plus就是现在所谓的SSPN Plus

• 它类似是储蓄保险配套, 可享有人寿保险,36种疾病医药保障,住院补贴等等。

SSPN可以扣税吗?

• SSPN-I 税务减免高达RM8,000

• SSPN-I PLUS 则分成两个部分

(i) 净存款 – 税务减免高达RM8,000

(ii) 人寿保险 – 税务减免高达RM3,000

税务减免例子

X先生在2021年总存款是RM8,000

间中他也提出RM2,500

所以他的净存款和税务减免将会是RM5,500

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

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

 

 

How to claim EIS?

How to claim EIS?
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How to claim EIS?

Submit the application within 60 days of loss of employment.. You can either apply for EIS PERKESO online or manually at the nearest PERKESO office.

Step by step on EIS application

  • Fill in the application form and attach the relevant documents

  • Bring all original documents when meeting PERKESO officers.

  • Check and save the application slip for future reference after submission.

  • Payment will be made to your account upon the approval of the application.

  • You will need to participate in the Re-Employment Placement Programm within 7 days of receiving notification from SOCSO.

  • You must report on your job status to SOCSO monthly.

Documents required for EIS application

  • Copy of identity card (NRIC)

  • Proof of loss of employment (including VSS, MSS and others).

  • Copy of bank account.

  • Copy of last 6-month salary slip

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

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

你可以从 EIS 中拿多少失业救济金

你可以从 EIS 中拿多少失业救济金
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你可以从 EIS 中拿多少失业救济金

你必须在失业后的 60 天内提出申请.

你最多只能申请 6 个月.

你需要证明你一直在积极找工作.

多少失业救济金

  • 第 1 个月 EIS:80% 上次领取工资

  • 第 2 个月 EIS:50% 上次领取工资

  • 第 3 个月 EIS:40% 上次领取工资

  • 第 4 个月 EIS:40% 上次领取工资

  • 第 5 个月 EIS:30% 上次领取工资

  • 第 6 个月 EIS:30% 上次领取工资

如果您的收入超过 RM4,000,EIS 的最高假定工资为 RM3,950

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

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

 

 

what is Socso EIS?

what is Socso EIS?
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Can SOSCO help if I am jobless?

You can claim SOSCO Employment Insurance System.

The Employment Insurance System Act covers all workers who are

  1. Malaysian citizens / permanent residents

  2. Aged 18-60*

  3. Working in the private sector**

  4. Employed based on a contract of service

* Important exception: Workers aged 57 and above who have never paid contributions before that age are NOT covered by the EIS Act and are NOT required to contribute

** The EIS Act does NOT cover domestic workers, the self-employed, civil servants, and workers in local authorities and statutory bodies.

To successfully apply for benefits, employees covered by the EIS Act should fulfill the following conditions:

  • Apply within 60 days after their Loss of Employment (LOE).

  • Meet our Contributions Qualifying Conditions (CQC) (i.e. must have paid contributions to SOCSO EIS for a minimum number of months within a specified period)

  • Be unemployed under our definition of Loss of Employment (LOE)

The definition of Loss of Employment (LOE) includes:

  • Normal retrenchment and redundancy

  • VSS/MSS (Voluntary/Mutual Separation Scheme)

  • Closure of the company due to natural disasters

  • Bankruptcy or closure of the company

  • Constructive dismissal

  • Resignation due to sexual harassment or threats made in the workplace

  • Resignation after being ordered to perform dangerous duties that are not within the job scope

The following CANNOT be accepted as Loss of Employment (LOE):

  • Dismissal due to misconduct by the employee

  • Voluntary resignation

  • Retirement

  • The expiry of a fixed-term contract (includes unconditional termination of a contract based on an employer-employee agreement or the completion of the project stated in the contract)

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

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

 

 

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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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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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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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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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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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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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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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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THK Group of Companies THK Management Advisory Sdn Bhd 200401000220 (638723­X) THK Secretarial PLT 202304003367 (LLP0037327-LGN)

Wisma THK, No. 41, 41-01, 41-02, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru, Johor, Malaysia.
+6012-771 7903 (Secretary Department)
+6012-771 7803 (Account Department)
+607-361 3443
 
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