BLOG

私人有限公司

August 11, 2023

bp-ast

私人有限公司

什么是私人有限公司?

私人有限公司是公司所有者成立公司的常见选择。私人有限公司的特点是在所有者和公司之间创建独立的法律实体。在董事会或股东没有解散公司的情况下,公司可以获得财产,负债,签订合同,以其名义进行或接受法律诉讼,并在无限期内继续存在。

在马来西亚开办私人有限公司的优势:

  • 有限责任。公司所有者的资产可以免受公司债务或损失的影响。
  • 外国所有权。对于大部分公司活动,外国股权可以拥有公司实体100%。
  • 股份可转让。可以直接向现有或新股东发行额外的股份。
  • 有吸引力的税率。低的公司税率适用于私人有限公司。
  • 声誉。在马来西亚,有限公司比其他类型的组织更具可信度。

 

成立私人有限公司所需条件:

  • 独特的公司名称。公司名称必须是原创的且在其他地方没有听说过。
  • 至少一个股东。必须有一个外国或本地个人或公司实体。
  •  一名马来西亚本地董事。必须至少有一名在马来西亚拥有主要居住地的董事。
  •  一名特许公司秘书。申请人必须是马来西亚公民,并符合要求。
  • 在马来西亚的地址。本地注册的业务地址(公司运营办公室地址)。

 

成立私人有限公司的步骤:

  • 名称查询。在马来西亚公司委员会(SSM)进行公司名称搜索,以查看建议的公司名称是否可用。
  • 公司注册。在马来西亚注册一家公司,可以获得SSM认可的许可的公司秘书的帮助。
  • 开设公司银行账户。在马来西亚,您可以在任何本地或外国银行开设银行账户。
  • 根据业务性质获得许可证和执照(取决于您的服务和产品的性质,可能适用于您的公司或可能不适用)。
  • 根据国内税务局(LHDN)认可的许可税务代理的要求遵守公司税务填报要求。
  • 履行向政府提交年度申报表的要求,例如向SSM申报年度报表(AR),财务报表(FS)。

Read More Articles

CP 58

February 2, 2024

bp-ast

What is CP58 ?   CP 58 form is not a tax filing form. It is an income statement that shows the income of incentives, allowances, bonuses, etc. for agents, dealers and distributors, similar to the EA form received by employee. Pursuant to Section 83A(1) of the Income Tax Act of 1967, as of January 1, 2012, each company must prepare and provide the CP 58 form to its agents, dealers and distributors (hereinafter referred to as agents) by March 31 of each year in accordance with the format required by LHDN.   Who are required to file CP58 form? The Inland Revenue Board of Malaysia (IRBM) stipulates that if the company pays more than RM5,000 in cash or non-monetary incentives to the agent during the calendar year, they must prepare the CP58 form for each agent. These forms do not have to be submitted to the tax office, but if the tax office requires all information on the rewards paid, the company must provide all incentive payment information, including awards worth less than RM5,000.   What rewards must be reported? The agent’s reward payments for achieving performance are mainly divided into two categories: cash reward & non-cash incentives. Cash Reward includes basic allowances, commissions, or bonuses. If the company provides cash incentives to the agent, it must report the actual amount paid in the CP 58 form. Material non-cash incentives includes incentives, tour packages, tickets accommodation, car, house and so on. For non-cash rewards, the company must prepare the CP 58 form based on the actual cost.   Which rewards do not have to be reported? Trade discounts and bulk discounts provided by the company Promotional items or gifts which are not stated in the agency contract Incentives given for an open invitation to encourage the public or customers to introduce more customers Provide special discount rates to independent agents Subcontract payment Handling fee Credit rebate Free items that are not based on performance, such as umbrellas, pens, and calendars   When is the due date to provide CP 58 form? The Form CP 58 shall be provided to the agent, dealer, or distributor not later than 31 March in the year immediately following the year in which the incentives mentioned above are paid.

股东协议

January 26, 2024

bp-ast

什么是股东协议? 股东协议是一份拥有法律效应的合同,规定了公司的运作,并明确了该特定公司股东的权利和责任。 是否必须拥有股东协议? 在马来西亚,是否得拥有股东协议并不是法律上的要求,但建议公司制定一份股东协议,以保护所有股东的利益,并确保公司的顺利运营。此外,拥有股东协议可以更容易吸引潜在投资者,因为它表明公司拥有清晰和有组织的结构。 拥有股东协议的重要性 股东有能力审查公司的财务记录,因此股东可以在企业事务上做出明智的决策,而不是凭空做出可能对企业有害的判断。 股东投票权的透明度。 确保股份的所有权得到适当的管理。 安排业务的运作方式。   为什么公司需要股东协议? 提供股份转让的规定。 保护多数股东和少数股东的权益。 提供红利政策。 明确所有权和控制权。 设定决策程序。 管理红利和分配。   如果一家公司没有股东协议会有什么后果? 股东和公司都会面临未来的潜在纠纷。 缺乏协议可能导致僵局情况,导致股东无法解决分歧。 如果其中一位股东表现不合理,或者是其不当行为而引发争议。

Depreciation

January 18, 2024

bp-ast

What is Depreciation ? Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The intent behind doing so is to approximately match the revenue or other benefits generated by the asset to its cost over its useful life Types of Depreciation ? 1.Straight-Line  It reports an equal depreciation expense each year throughout the entire useful life of the asset until the entire asset is depreciated to its salvage value.   2. Declining Balance This method where assets are depreciated at a higher rate in the initial years than in the subsequent years. Under this method, a constant depreciation rate is applied to an asset’s (declining) book value each year.   3. Double-Declining Balance  This method is an approach to accounting that involves depreciating certain assets at twice the rate outlined under straight-line depreciation. This results in depreciation being the highest in the first year of ownership and declining over time.   4. Sum-of-the-Years’ Digits (SYD) Under the SYD method, the depreciation rate percentage for each year is calculated as the number of years in remaining asset life for the same year divided by the sum of remaining asset life every year through the asset’s life.   5. Units of Production This method requires an estimate of the total units an asset will produce over its useful life. Depreciation expense is then calculated per year based on the number of units produced.   What is Accumulated Depreciation ? Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. Presentation of Accumulated Depreciation Accumulated depreciation appears on the balance sheet as a reduction from the gross amount of fixed assets reported. It might be list in several accumulated depreciation accounts, one for each fixed asset type.