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报税的好处

June 9, 2023

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马来西亚的个人所得税,或称马来西亚的个人所得税,是对个人在一年内所赚取的薪水、工资、股息、利息和其他类型的收入征收的。

大多数马来西亚公民和永久居民(一个日历年内在马来西亚停留超过 182 天的人)都需要提交纳税申报表。从每年的 3 月 1 日开始,雇员/纳税人可以开始通过电子申报系统提交所得税申报表。

每个纳税人都以某种方式从他们缴纳的税款中受益。纳税人也可以通过勤勉纳税和申报所得税享受一些个人福利。

  1. 申请退税 – 政府要求纳税人填写电子申报表以符合退税条件。由于大多数纳税人都在享受每月减税 (MTD/PCB),雇主会从他们的工资中扣除一定比例的所得税,因此您多缴税款的可能性很大,特别是如果您有资格申请税收减免
  2. 贷款批准 – 许多贷款只有在纳税人按时提交纳税申报表并按时缴纳税款后才能获得批准。提交当年的文件后,请保留一份副本,以备贷款申请时需要出示。
  3. 为公司的发展做出贡献 – 政府鼓励纳税人按时缴纳税款,以确保国家的发展。国家的发展会为所有人带来更好的工作和更好的生活。
  4. 享受税收减免 – 马来西亚的每个纳税人在收入达到应课税收入水平后都可以享受个人减免。此外,如果您当年曾在该类别中消费,您还可以从应税收入中扣除其他减免。

这些是报税的一些好处。我们有责任每年缴纳所得税,以帮助国家和弱势群体。

 

 

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CP 58

February 2, 2024

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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

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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

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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.