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Special Tax Deduction Flexible Working Arrangement

Special Tax Deduction Flexible Working Arrangement
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Special Tax Deduction Flexible Working Arrangement

The Flexible Work Arrangement (FWA) Income Tax Deduction is an initiative by our Malaysian government to support eligible employers who implement or enhance FWA for their company.

Scope of Expenses on Tax Incentive on FWA

A double deduction is given for the following expenses:

(a) Consultation fees

(b) Cost of capacity development

(a) Training courses or programme fees

(b) Internal trainer fees

(c) Cost of training materials

(d) Rental of training space

(e) Examination fees, and

(f) Training-related travelling expenses incurred by the trainers and employees as follows:

i. Transportation:

a. Travels from Malaysia to outside Malaysia, and vice versa

- Amount equal to economic class air fare

b. Travels within Malaysia

- Air transport: Amount equal to economic class air fare

- Land or water transfer: Actual cost

ii. Accommodation: Capped at RM300 per day

iii. Meals: Capped at RM150 per day

(c) Cost of software

(d) Software subscriptions

Tax Incentives on FWA

The deduction is given for a period of three consecutive YAs, commencing from the YA in which the certification of the implementation of FWA is given by TalentCorp.

The Income Tax (Deduction for the Cost of Implementation of Flexible Work Arrangements) Rules 2021 [P.U.(A) 377] were gazetted on 4 October 2021.

The Rules are deemed to be effective from YA 2020.

Qualified Company

A Malaysian-resident, which is a:

(a) Company incorporated under the Companies Act 2016

(b) Limited liability partnership registered under the Limited Liability Partnerships Act 2012, or

(c) Partnership registered under the Partnership Act 1961

How to apply?

1. Read the Guidelines and FAQ for the eligibility and criteria.

2. Fill in the Application Form and the Declaration Form

3. Submit the application via email flexworklife@talentcorp.com.my

4. Successful application will receive the Surat Pengesahan Pengaturan Kerja Flekisble, for your e-filing with LHDN.

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

THK (Secretarial, Account, Payroll, Advisory)

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

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Can LHDN access your bank account?

Can LHDN access your bank account?
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Under what circumstance your bank information is accessible by LHDN?

The new provision does not give it absolute power to simply access taxpayers' bank account information.

It is only limited to cases involving garnishee orders allowed by the Court.

LHDN is required to go through a prescribed process of judgment and is only limited to cases that have already gone through a civil proceeding before.

What is garnishee order?

The garnishee proceedings are the process of enforcing a monetary judgment by seizing or withholding debts due to a specific party.

LHDN has the right to do so because of the existence of unpaid tax arrears by the taxpayer.

Source:

https://phl.hasil.gov.my/pdf/pdfam/KM_HASiL_18122021_HAD_AKSES_AKAUN_BANK.pdf

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KTP (Audit, Tax, Advisory)

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

THK (Secretarial, Account, Payroll, Advisory)

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

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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

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What is ESG Malaysia

What is ESG Malaysia
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什么是ESG报告认证？

所谓ESG报告的认证，也就是聘请独立第三方对企业CSR报告/ESG报告/可持续发展报告进行审核，给出一个客观的结论，以表明这份CSR报告是不是做到客观、是不是披露了实质性（重大性）议题、是否完整等。

市场上通常是四大会计师事务所（瑞士通标SGS、英国标准协会BSI、普华、安永、毕马威、德勤）和传统的质量认证机构（挪威船级社、法国必维、德国莱茵、英国劳氏等）为企业提供这方面的服务，遵循的标准一般是AccountAbility发布的AA1000AS标准，也有的会同时应用国际鉴证业务准则ISAE3000（修订版），或者自成一体糅合上述准则成为自已的一套标准，但原理基本上一样的。

报告认证，对应的英文是Report insurance，也有人将之翻译为审验或验证，因为对传统的质量认证机构来说，认证是verification/audit之类的服务，这个Report insurance不太一样。

而在会计师事务所，为了话术上的一致，会翻译成鉴证。术语不同，意义是一致的。

Deduction for Expenditure on Provision of Employees’ Accommodation

Deduction for Expenditure on Provision of Employees’ Accommodation
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Deduction for Expenditure on Provision of Employees’ Accommodation

Overview:

Are you planning to let your employees back to the workplace but are too afraid of the number of COVID cases reported every day? You may consider Safe@Work introduced by the Ministry of International Trade and Industry (MITI). This allows business continuity even when there are positive cases in the work place.

On 24 December 2021, the Government announce a further tax deduction on rental expenses provided for employees to promote Safe@Work program.

Key takeaways:

1) Who can apply?

2) How to apply?

Summary of learnings:

The company is allowed to deduct an amount equivalent to the expenses incurred on rental of a premise for the purpose of employees’ accommodation within the period from 1 January 2021 until 31 December 2022, subject to a maximum amount of RM50,000 for each company. The company must obtain Certificate from Ministry of International Trade and Industry to enjoy this deduction.

1. Who can apply

A company which: -

- Incorporated under Company Act 2016;

- carrying on the business of manufacturing or manufacturing related services; and

- Incurred rental for the purpose of employees’ accommodation.

2. How to apply?

Step 1 : To comply with Safe@Work SOPs

Step 2 : To comply with the Minimum standards of accommodation set by MoHR

Step 3 : Obtain the certificate in CIMS system

Sources & Relevant Links:

• P.U. (A) 470 – Deduction for expenditure on provision of employees’ accommodation

https://lom.agc.gov.my/ilims/upload/portal/akta/outputp/1718705/PUA%20470.pdf

• Information Related to Safe@Work:

https://www.miti.gov.my/redir/safeatwork/safeatwork.html

• Minimum standards of accommodation

https://jtksm.mohr.gov.my/images/akta446/1_panduan_pemohon_v2.pdf

• Registration or login to CIMS

https://notification.miti.gov.my/login

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KTP (Audit, Tax, Advisory)

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

THK (Secretarial, Account, Payroll, Advisory)

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

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An internal community for our colleagues on work and leisure.

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ISQM 1 Audit Risk Assessment

ISQM 1 Audit Risk Assessment
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ISQM 1 Audit Risk Assessment

The foundation of ISQM 1, and a key change from extant ISQC 1, is that the firm needs to follow a risk-based approach to quality management, which focuses the firm on :

The firm’s risk assessment process is new to ISQM 1.

• The risks that may arise, given the nature and circumstances of the firm and the engagements it performs; and

• Implementing responses to appropriately address those risks.

A risk-based approach helps the firm tailor the SOQM to the firm’s circumstances, as well as the circumstances of the engagements performed by the firm. It also helps the firm effectively manage quality through concentrating on what matters most given the nature and circumstances of the firm and the engagements it performs.

ISQM 1 requires the firm to have a risk assessment process, the purpose of which is to establish quality objectives, identify and assess quality risks and design and implement responses to address the quality risks.

3 main steps

In designing the quality management system, there are three main steps :

(i) Establish quality objectives to achieve the objective of the system of quality management;

(ii) Identify and assess quality risks to provide a basis for the design and implementation of responses;

(iii) Design and implement responses to achieve those quality objectives.

Quality objectives

The quality objectives are outcome-based to manage quality through the identification of risks. These objectives are established to address possible quality risks that may result in non-quality engagements. For example, insufficient work performed for planning may result in inappropriate identification of audit risks and other significant audit issues.

ISQM 1 specifies quality objectives that firms need to establish, and these objectives are mandatory to be adopted by firms, where applicable. For example, the quality objective of assigning roles and responsibilities for the system of quality management within the firm may not be relevant for a sole practitioner.

In addition to those prescribed by ISQM 1, firms will also need to consider if additional quality objectives are required to be established based on the firms’ risk assessment processes, where applicable.

Quality Risk

One of the new requirements of ISQM 1 is the identification of quality risks with respect to the nature and circumstances of the firms and their engagements. For example, the complexity and operating characteristics of the firm, management style of leadership, client portfolio and complexity of the engagements performed by the firm will impact the risk assessment process and result in different quality management systems for individual firms.

There are no prescribed quality risks in the standards. Firms are required to obtain an understanding of the conditions, events, circumstances, actions or inactions that may adversely affect the achievement of the quality objectives with respect to the nature and circumstances of the firms and their engagements prescribed in paragraph 25(a) of ISQM 1, with the caveat that the list is non-exhaustive.

Firms are expected to identify their own quality risks, assess if a risk has a reasonable possibility of occurring, and how the risk may adversely affect the achievement of one or more quality objectives when it occurs, either individually or in combination with other risks.

Responses

Once the quality objectives and their quality risks have been established (other than some responses specified in the standard that firms are required to design and implement), firms are expected to develop their own responses to address the identified quality risks.

It is also important to take note of the interconnectivity of different components, such as, ethics-related requirements are being dealt with in the information and communication component, as well as the relevant ethical requirements component.

The responses to common quality risks identified by different firms may differ as each firm is faced with varying conditions, events, circumstances, actions or inactions.

Hence, firms will need to customise the design, implementation and operation of their quality management systems to ensure that they are responsive to changes in the nature and circumstances of the firms and their engagements.

The next few sections will illustrate the key principles of the remaining components with an example of quality risk and the proposed corresponding response.

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tax rebate 20,000 malaysia

tax rebate 20,000 malaysia
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Tax rebate for new incorporated company LHDN

Income Tax (Conditions for the Grant of Rebate under Subsection 6D(4) Order 2021 @ 31/12/21

This order has effect from the year of assessment 2021.

Conditions for the grant of rebate

  1. Own by the company with paid-up share capital not more than RM2.5 million.

  2. Different premises from its related company.

  3. Shall not use the plant, equipment & facility of the related company.

  4. Employee (except CEO & director) is different from related company.

  5. Business is different from related company.

  6. Business is different from sole proprietorship.

  7. Not M&A with paid up share capital more than RM2.5m or revenue RM50m.

Other pertaining key information

Related company refer as more than 50% of paid up share capital.

A rebate may be granted for YA 2021 and 2022 on company commence business operation after 1/7/2020 with basis period ended 31/12/2020.

Source :

PU Order 504_2021 Income Tax (Conditions for the grant of rebate under subsection 6D(4) order 2021 on 31.12.2021.

https://lom.agc.gov.my/.../outputp/1719408/PUA504_2021.pdf

Update on our past blog on tax rebate

a. 有限公司或有限合伙企业的回扣 (RM20,000 x 3 years) – Post on 19.11.2020

https://www.ktp.com.my/blog/ns9lfg2j36acs7w-bphe6-pbtm3-k6mng-gzk5f-taxrebateenglish-bg3t3

b. 𝐓𝐚𝐱 𝐑𝐞𝐛𝐚𝐭𝐞 (𝐑𝐌𝟐𝟎,𝟎𝟎𝟎 𝐱 𝟑 𝐲𝐞𝐚𝐫𝐬) 𝐨𝐧 𝐟𝐨𝐫 𝐜𝐨𝐦𝐩𝐚𝐧𝐲 𝐨𝐫 𝐥𝐢𝐦𝐢𝐭𝐞𝐝 𝐥𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐩𝐚𝐫𝐭𝐧𝐞𝐫𝐬𝐡𝐢𝐩. – Post on 19.11.2020

https://www.ktp.com.my/blog/ns9lfg2j36acs7w-bphe6-pbtm3-k6mng-gzk5f-taxrebateenglish

c. The advantages of buying property via Sdn Bhd? Posting on 16 April 2021

https://www.ktp.com.my/blog/buy-property-via-sdn-bhd/16april2021

d. The disadvantages of buying property via Sdn Bhd (Copy) Part 2 Posting on 19 April 2021

https://www.ktp.com.my/blog/buy-property-via-sdn-bhd-part2/19april2021

e. Investment holding company enjoy tax rebate RM20,000 x 3 years ? Part 3 Posting on 20 April 2021

https://www.ktp.com.my/blog/buy-property-via-sdn-bhd-part3/20april2021-hgpza

f. Can unlisted investment holding company (IHC) enjoy tax rebate RM20,000 x 3 years? Part 4 Posting on 21 April 2021

https://www.ktp.com.my/blog/buy-property-via-sdn-bhd-part4/21april2021

g. 预算案 2022 Posting on 19 November 2021

https://www.ktp.com.my/blog/tax-budget-2022-sme-edition-chinese/19nov21?rq=20%2C000

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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

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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Medical Fee on Director -Tax exempted Benefit In Kind?

Medical Fee on Director -Tax exempted Benefit In Kind?
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Medical Fee on Director -Tax exempted Benefit In Kind?

FAQ from our clients on this common mistake by taxpayers based on our past experience :

  1. Why are company’s directors not human meh?

  2. Why is my ex ''tax agent'' allow?

  3. Why is the Malaysian government like this?

Tax standing

Under section 13(1) b Income Tax 1967, medical and dental benefits are exempted from income tax for the employee.

Exception

Does the exemption extend to directors of a controlled company like for any other employees of the company?

Under paragraph 8.3.1 of IRB Public Ruling No. 11/2019- Benefits In Kinds., if the employee receiving BIK from the employer has control over his employer (company) is no exemption.

What is control?

For a company, the power of an employee to control is through :

1. The holding of shares or

2. The possession of voting power in or

3. By virtue of powers conferred by the articles of association or other document.

For a partnership, the employee is a partner of the employer.

For a sole proprietor, the employee and the employer is the same person

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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

KTP Lifestyle

An internal community for our colleagues on work and leisure.

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What costs are included in fixed assets?

What costs are included in fixed assets?
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What costs are included in fixed assets?

When acquiring a factory, except for the cost of land and building, we have to incur many other costs, such as:-

i)                 dismantling the items left by the previous owner,

ii)                renovation cost,

iii)               legal fees for the loan agreement, and

iv) Other administration costs.

Can we capitalize all of the cost as “assets”?

Dismantling and renovation costs as i & ii above, can be capitalised,

Legal fees and other administrative costs as iii & iv above need to be expense off.

Generally, we should capitalize all of the costs as long as there are incurred directly attributable to bringing the asset to the condition necessary for it to be capable of operating in the manner intended by management.

Expensed off cost

However, there are some costs specifically mentioned in the standards which we should NOT capitalized:

-        Cost of opening a new facility

-        Cost of advertising and promotional activities

-        Cost of staff training

-        Administration and other general overhead costs

-        Borrowing costs

Source

Section 17 Property, plant and equipment -

https://www.cas.net.my/wp-content/uploads/2013/02/MPERS-Framework.pdf

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KTP (Audit, Tax, Advisory)

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

THK (Secretarial, Account, Payroll, Advisory)

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

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

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

#Ktp #Thks

 

 

Are gifts to employees considered income?

Are gifts to employees considered income?
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Is gift from employer taxable?

When I received a gift or reward from my employer during the New Year celebration, will this affect my tax payable?

Overview

In a competitive business climate, a gift or reward has been proven to improve organizational values, enhance team efforts, increase customer satisfaction and motivate certain behaviours amongst members of staff.

However, do you know the tax impact of the gift or reward received? 

Key takeaway

You will understand the:

  • Meaning of perquisites

  • Tax treatment of perquisites 

What are Perquisites?

Perquisites are benefits in cash or in-kind which are convertible into money received by an employee from his/her employer or from third parties in respect of having or exercising employment.

Perquisite is a chargeable income to tax as part of the gross income from employment under paragraph 13(1)(a) of the ITA.

Tax treatment

1. In respect of having employment or exercising an employment

a) Gift

The value of the gift is chargeable to tax when it is received, can be sold, assigned, or convertible into cash, and is received in appreciation for the performance of past services.

However, there is an exemption of RM2,000 under paragraph 25C, Schedule 6 of the ITA if is for a long service award.

b) A sum of cash

Cash money is considered a perquisite if it is an appreciation for the excellent service rendered even though it is given voluntarily by the employer.

* The phrase having employment or exercising employment includes the performance or any duties by an employee.

2. Not related to having or exercising the employment

Pure gifts or testimonials received by an employee from his employer or third parties purely for personal appreciation or for specific personal reasons are not taxable.

Examples of pure gifts or testimonials include:

a) wedding gifts whether, in the form of cash, jewellery or other items were given to an employee by the employer.

b) cash is given to an employee by the employer for passing the professional examination with excellent results. 

c) cash, other items and certificate of appreciation given to an employee for his/her extraordinary achievement.

Source:

Public Ruling 5/2019 Perquisites from Employment

http://lampiran1.hasil.gov.my/pdf/pdfam/PR_05_2019.pdf

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

THK (Secretarial, Account, Payroll, Advisory)

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

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What is tax exempted allowance in Malaysia?

What is tax exempted allowance in Malaysia?
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Which allowances and perquisites are totally exempted?

Common tax questions from clients :

1. What income is not taxable in Malaysia?

2. Any tax exempted benefits in kind to employees in Malaysia?

3. Which allowances and perquisites are totally exempted?

Employment Income

Statutory income from employment refers to not only your monthly salary, but also any commission, bonus, allowances, perquisites, benefits-in-kind, and even accommodation.

Exempted Employment Income

Of course, there are certain types of income within this list that does not have to be included in your income for tax purposes – in other words, income that is exempted from tax. If you are given a tax exemption up to a certain value, you don’t have to include that amount in your declaration of income.

Exempted Benefit-in-kind / perquisite

Petrol, travel, toll allowances

Up to RM6,000. If the amount exceeds RM6,000, further deductions can be made in respect of the amount spent for official duties.

Parking allowance, including parking rate paid by the employer directly

Actual amount expended

Meal allowance received on a regular basis

Actual amount expended

Medical benefits (including traditional medicine and maternity expenses) Actual amount expended

Child care allowance for children up to 12 years old

Up to RM2,400.

Benefit, whether in money or otherwise, for past achievements, service excellence, or long service award, etc

Up to RM2,000.

Gift of fixed-line telephone, mobile phone, etc registered in employee’s name

Limited to 1 unit for each asset

Monthly bills for phone or broadband line registered in employee’s name Limited to 1 line for each category of asset

Company goods provided free or at a discount to the employee, spouse, or unmarried children

Up to RM1,000

Subsidised interest for housing, education, or car loan

Fully exempted if total loan amount does not exceed RM300,000. For exceeding amounts, there is a calculation formula that you can find in the explanatory notes to the BE form.

Leave passage (vacation time paid for by employer)

Exempted up to 3x in a year for leave passage within Malaysia (fares, meals, accommodation) and 1x outside Malaysia (up to RM3,000 for fares only)

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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

KTP Lifestyle

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

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Difference between the contract of service and contract for service

Difference between the contract of service and contract for service
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Difference between the contract of service and contract for service

FAQ from our CLIENTS :

1. Is EPF compulsory for all employees even though employees agree on the EPF non-deduction?

2. What happens when EMPLOYERS refuse for EPF/Sosco/EIS/PCB/HRDF?

3. What happens when EMPLOYEES refuse for EPF/Sosco/EIS/PCB/HRDF?

We shall explain the important differences between Contract of Service and Contract for Service.

Contract of Service

  • A contract of service is also known as an employment contract. Meanwhile, the roles in the contract agreement are like “Employer & Employee”.

  • The contract agreement can be oral, written, express, or implied.

  • Terms of termination under employment act 1955.

Contract for Service

  • A contract for service can be known as a contract between an independent contractor or sub-contractor providing services to the client. The services could be an assignment or project.

  • The contract agreement is usually in writing.

  • Follow the terms & conditions stated in the agreement.

What are the statutory benefits - Contract of Service

  • Wage period will be one month and the payment of wages cannot be later than the seventh day after the last day of the wage period.

  • The wages must include lawful deductions such as EPF, SOCSO, EIS and PCB.

  • Working hours will be 8 hours a day and total more than 48 hours a week.

  • General paid annual leave, paid sick leave and holiday.

  • Termination, lay-off and retirement benefits.

  • Maternity protection

What is the statutory benefit - Contract for Service

No statutory benefit for independent contractors and sub-contractors. Only follow the terms and conditions stated in the contract agreement.

Example - Contract of Service

ABC Sdn Bhd is a manufacturing company. They hire an internal worker to do the daily cleaning job in the factory. The company and worker have signed an employment contract. This worker also can enjoy the EPF, SOCSO, EIS, and paid leave which are provided by ABC Sdn Bhd. This kind of relationship between employer and employee will be a contract of service.

Example - Contract for Service

ABC Sdn Bhd is a manufacturing company. They engaged a sub-contractor to provide cleaning services for the factory once a week. ABC Sdn Bhd only paid the cleaning fee and without EPF, SOCSO & EIS to the sub-contractor which was agreed and stated in the signed contract. This kind of relationship between contractor and client will be a contract for service.


Summary Contract of Service

  • Has employer-employee relationship

  • The employee does business for the employer

  • Covered by the Employment Act

  • Includes terms of employment such as working hours, leave benefits, etc.

Summary Contract for Service

  • Has client-contractor type of relationship

  • The contractor does business for their own account

  • Not covered by the Employment Act

  • Statutory benefits do not apply

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Difference between ISQC 1 & ISQM 1

Difference between ISQC 1 & ISQM 1
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Difference between ISQC 1 & ISQM 1

The International Auditing and Assurance Standards Board (IAASB) issued three Quality Management standards in December 2020.

The three new interrelated standards, which replace International Standard on Quality Control (ISQC) 1 and International Standard on Auditing (ISA) 220, are effective 15 December 20221.

They are:

International Standard on Quality Management (ISQM) 1, which deals with a firm’s responsibilities to design, implement and operate a system of quality management for audits or reviews of financial statements, or other assurance or related services engagements.

ISQM 2, which deals with the appointment and eligibility of the engagement quality reviewer, and the engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement quality review.

ISA 220 (Revised), which deals with the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements, and the related responsibilities of the engagement partner.

Today we cover the difference between the old and new standards :

Read the full story in our blog

https://www.ktp.com.my/blog/difference-between-isqc1-isqm1/14feb22

 

Can I buy a Personal car under a Company and Claim Tax Deduction?

Can I buy a Personal car under a Company and Claim Tax Deduction?
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Buy Car under Personal or Company Name?

What is capital allowance

The purpose of capital allowance is to give a relief for wear and tear of fixed assets for business.

Capital allowances are akin to a tax deductible expense and are available in respect of qualifying capital expenditure incurred on the provision of certain assets in use for the purposes of business.

Eligibility of capital allowance

1. Owner of the car;

2. Capital expenditure incurred on the car;

3. The car is in use at the end of basis period;

4. Used for the purpose of the business

WHO is eligible for capital allowance

Legal owner: Entity registered or documented as proof of ownership

Beneficial owner: Entity who incurred the expenditure and payment for the assets (can be proved in books of accounts through supporting documents)

A legal owner who incurs the qualifying expenditure is also the beneficial owner.

If the asset owned is used in his business, the owner is entitled to claim CA.

If a beneficial owner has:

1. Incurred the qualifying expenditure

2. Used the asset for his business,

He is entitled to claim CA although the asset is registered in the name of another person (the legal owner).

Jointly owned assets

What if…

a) more than one person has incurred the qualifying expenditure on an asset,

b) the asset is used in each of their business during the basis period,

c) the asset is registered in the name of one of the beneficial owners or in the name of the third party

WHO is eligible for capital allowance under jointly owned assets

Each of the beneficial owners is entitled to claim CA in respect of the asset.

Basis of apportionment of the CA should be based on his share of qualifying expenditure incurred

Supporting documents

Details of apportionment must be made if more than one person is claiming CA for the same asset.

Source:

IRB Public Ruling

OWNERSHIP AND USE OF ASSET FOR THE PURPOSE OF CLAIMING CAPITAL ALLOWANCES

https://phl.hasil.gov.my/pdf/pdfam/PR_5_2014.pdf

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Does shareholder agreement prevail over constitution?

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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THK (Secretarial, Account, Payroll, Advisory)

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

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How can I be exempt from audit? Audit Exemption SSM may exempt a company from appointing an audito

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

(C) Threshold-Qualified 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

(c) total assets in the current and immediate past 2 financial years do not exceed RM300,000

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

(c) not more than 5 employees at the end of its current and immediate past 2 financial years.

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%)

or

(b) SSM

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

THK (Secretarial, Account, Payroll, Advisory)

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

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Form EA 和 CP58 有什么不同?

Form EA 和 CP58 有什么不同?
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Form EA 和 CP58 有什么不同

Form EA

它是一份员工的年度薪酬报表， 报表中 列出员工过去一年的收入福利，每月预扣税（PCB），公积金等等。

CP58

它是一份收入列表将列出支付给代理商，经销商或分销商的现金和非现金奖励。

Form EA 呈报种类

• 工资，薪水，休假工资，佣金，奖金，酬金，花红，董事费，津贴

• 公司汽车，汽油津贴，水电费津贴，电话费津贴，家佣

• 住宿福利

• 失业补偿金

• 退休金

CP58 呈报种类

• 现金奖励：佣金，奖励金，花红

• 非现金奖励: 汽车，房屋，旅行配

套，代金券

Form EA 截止日期

每年2月的最后一天之前须分发给员工

CP58 截止日期

每年3月31日之前须分发给代理商，经销商或分销商

* Form EA 和 CP58 不必呈交给税务局

Form EA 和 CP58 罚款

Form EA 和 CP58 罚款一致，如果没有呈报，将会有RM200至RM20,000的罚款或不超过6个月的监禁，或两者兼施

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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)

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Form E & EA 有些什么更新

Form E & EA 有些什么更新
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Form E & EA 有些什么更新 ?

最新更新和常见问题

2021年的Form EA 更新了什么?

它添加了减免选项: 通过工资扣除的捐款/礼物 (须是受批准的慈善机构）

Form E & EA 的常见问题

常见问题 1: 怎样填写Form E 表格的Part A?

  1. A1 – 31/12/2021 为止还受雇的总员工人数

  2. A2 – 每月缴PCB的员工人数

  3. A3 – 新加入的员工人数

  4. A4 – 离职的员工人数

  5. A5 – 离职后离开马来西亚的员工人数

  6. A6 – 是否呈交CP21给税务局

常见问题 2： 该如何填写有资格获得税务减免的孩子人数?

这是根据每月薪水计算PCB中所索取的孩子减免人数而不是孩子的总数。

常见问题 3： 怎么填写符合条件的孩子减免总额？

它将分为以下4个选项：

1) 未婚,18岁以下 – RM 2,000.00

2) 18岁以上仍在求学攻读先修班/预科课程证明 – RM 2,000.00

3) 18 岁以上仍在求学攻读高等教育 – RM 8,000.00

4）残障 – RM 6,000.00

阅读我们过去在 Facebook 上的 E/EA 表格上的分享

1.     Tax Filing Deadline 2022 Malaysia dated on 10/01/2022

https://bit.ly/3KMqTDn

2.     E呈报(E Filing)Form E 终极秘籍 dated on 15/03/2021

https://bit.ly/3u7zZV1

3.     Form E 截至日期为31/03/2021 dated on 12/03/2021

https://bit.ly/35A7yVT

 

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THK (Secretarial, Account, Payroll, Advisory)

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Withholding Tax Malaysia 2022

Withholding Tax Malaysia 2022
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Top 5 Withholding Tax Questions

Introduction - What is Withholding Tax

Withholding tax is an amount withheld by the party making payment (payer) on income earned by a non-resident (payee) and paid to the Inland Revenue Board of Malaysia.

'Payer' refers to an individual/body other than individual carrying on a business in Malaysia. He is required to withhold tax on payments for services rendered/technical advice/rental or other payments made under any agreement for the use of any moveable property and paid to a -resident payee.

'Payee' refers to a non-resident individual/body other than individual in Malaysia who receives the above payments.

Withholding Tax Deduction

The Income Tax Act, 1967 provides that where a person (referred herein as ''payer'') is liable to make payment as listed below (other than income of non-resident public entertainers) to a non-resident person ( NR payee), he shall deduct withholding tax at the prescribed rate from such payment and (whether such tax has been deducted or not) pay that tax to the Director General of Inland Revenue within one month after such payment has been paid or credited to the NR payee.

Top 5 Withholding Tax Questions

1. What is subject to withholding tax?

2. How is tax withholding calculated?

3. Why is withholding tax deducted?

4. When is withholding tax due ?

5. What is the withholding tax rate?

Past blog

Read our past blog on withholding tax in Malaysia
1. 两个重要改变 - 预扣税 (withholding tax) dated 11/11/2021

https://bit.ly/3H7SmwL

2. 马来西亚预扣税 (withholding tax) 的规则概述(第3篇) dated 21/09/2020

https://bit.ly/3tXJqXg

3. 马来西亚预扣税 (withholding tax) 的规则概述(第2️⃣篇) dated 21/09/2020

https://bit.ly/3IG3FN5

4. 马来西亚预扣税 (withholding tax) 的规则概述 (第1️⃣篇) dated 15/09/2020

https://bit.ly/34bgn7R

5. Withholding Tax In Malaysia Part 2 of 2 dated 28/06/2019 (eKTP114) https://bit.ly/3AyvKmE

6. Withholding Tax In Malaysia Part 1 of 2 dated 28/06/2019 (eKTP113) https://bit.ly/32FzgiQ

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THK (Secretarial, Account, Payroll, Advisory)

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

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Program JaminKerja under SOCSO 2022

Program JaminKerja under SOCSO 2022
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What is Program JaminKerja?

A financial incentive is given to employers who make new hires starting January 1, 2022 among apprentices, graduates, vulnerable groups including the disabled, ex -soldiers, ex -prisoners, the elderly and the unemployed.

The government would continue with hiring employees under the JaminKerja wage incentive through the SOCSO with a target of 300,000 employees.

Eligible employee hiring：

1. Apprentice (age 18-30 for executive position only)

  • RM900 incentive from month 1-6

  • Minimum salary RM1,500 with contract 6 month

2. General job seeker (age 16-50 & unemployed for least 60 days)

  • 20% on salary from month 1-6 & 30% on salary from month 7-12

  • RM1,500 with contract 12 months

3. Vulnerable groups (Unemployed at least 180 days, orang asli, ex-army, OKU, age above 50, ex-criminal & etc)

  • 30% on salary from month 1-6 + 40% on salary from month 7-12

  • RM1,200 with contract 12 months

4. Female employees (Unemployed at least 6 months, single mother & etc)

  • 30% on salary from month 1-6 & 40% on salary from month 7-12

  • RM1,200 with contract 12 months

5. Tourism related sectors

  • 30% on salary from month 1-6 & 40% on salary from month 7-12

  • RM1,500 with contract 12 months

6. Replacing foreign workers/expats

  • 20% on salary from month 1-6 & 30% on salary from month 7-12

  • RM1,200 –RM3,000 with contract 12 months

Ineligible Employees

1. Employees receiving Hiring Incentives 3.0

2. Non-Malaysian Citizen

3. Intern or student who haven't graduated

4. Employees who leave voluntarily (unless unemployed for more than 2 months or unemployed for long-time period).

5. Hire employees with family relationships, including parents, spouses, siblings, children and other relatives.

Eligible Employer

1. Registered SOCSO before 01 January 2022

2. Employers from public sectors, federal and state statutory bodies, local government are only eligible for the ''apprentice'' category.

3. Employers are required to pay wages together with SOCSO and EPF contribution on time.

Ineligible Employers

  1. Private employment agencies or outsourcing companies.

More details & application

Application period run from 17.01.2022 - 30.06.2022

Click http://jaminkerja.perkeso.gov.my

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KTP (Audit, Tax, Advisory)

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

THK (Secretarial, Account, Payroll, Advisory)

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

KTP Lifestyle

An internal community for our colleagues on work and leisure.

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Program JaminKerja under SOCSO 2022

Program JaminKerja under SOCSO 2022
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What is Program JaminKerja?

A financial incentive is given to employers who make new hires starting January 1, 2022 among apprentices, graduates, vulnerable groups including the disabled, ex -soldiers, ex -prisoners, the elderly and the unemployed.

The government would continue with hiring employees under the JaminKerja wage incentive through the SOCSO with a target of 300,000 employees.

Eligible employee hiring：

1. Apprentice (age 18-30 for executive position only)

  • RM900 incentive from month 1-6

  • Minimum salary RM1,500 with contract 6 month

2. General job seeker (age 16-50 & unemployed for least 60 days)

  • 20% on salary from month 1-6 & 30% on salary from month 7-12

  • RM1,500 with contract 12 months

3. Vulnerable groups (Unemployed at least 180 days, orang asli, ex-army, OKU, age above 50, ex-criminal & etc)

  • 30% on salary from month 1-6 + 40% on salary from month 7-12

  • RM1,200 with contract 12 months

4. Female employees (Unemployed at least 6 months, single mother & etc)

  • 30% on salary from month 1-6 & 40% on salary from month 7-12

  • RM1,200 with contract 12 months

5. Tourism related sectors

  • 30% on salary from month 1-6 & 40% on salary from month 7-12

  • RM1,500 with contract 12 months

6. Replacing foreign workers/expats

  • 20% on salary from month 1-6 & 30% on salary from month 7-12

  • RM1,200 –RM3,000 with contract 12 months

Ineligible Employees

1. Employees receiving Hiring Incentives 3.0

2. Non-Malaysian Citizen

3. Intern or student who haven't graduated

4. Employees who leave voluntarily (unless unemployed for more than 2 months or unemployed for long-time period).

5. Hire employees with family relationships, including parents, spouses, siblings, children and other relatives.

Eligible Employer

1. Registered SOCSO before 01 January 2022

2. Employers from public sectors, federal and state statutory bodies, local government are only eligible for the ''apprentice'' category.

3. Employers are required to pay wages together with SOCSO and EPF contribution on time.

Ineligible Employers

  1. Private employment agencies or outsourcing companies.

More details & application

Application period run from 17.01.2022 - 30.06.2022

Click http://jaminkerja.perkeso.gov.my

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

 

 

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

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+6012-771 7803 (Account Department)
+607-361 3443

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