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ANNUAL RETURN (AR) Under Section 68 of the Companies Act 2016, all incorporation of companies under Suruhanjaya Syarikat Malaysia are compulsory to lodge annual return.   OVERVIEW OF ANNUAL RETURN Annual Return (AR) is a summary of all company’s information such as business activities, business address, registered office, particulars of Board of Company (Director(s) and Shareholder(s), company secretary(ies) and shareholders with its shareholding details in the company.   OBJECTIVE OF ANNUAL RETURN By submitting Annual Return (AR), the stakeholders or investor of the Company aware that the company is doing operation at the anniversary or registered date for the year submitted. The information provided will usually assist the company’s stakeholders to form a general understanding about the company status and condition.   SUBMISSION OF ANNUAL RETURN Appointed licensed Company Secretary or Company’s Agent are responsible to lodge the annual documents to the Registrar through MBRS platform. In addition, Companies must submit Annual Return (AR) for each calendar year due within 30 days from the anniversary of its registration or incorporation date in Malaysia.   FINE FOR NON-COMPLIANCE Each Board of Company will be liable to a fine not exceeding RM 50,000. In the case of a continuing offence, a further fine not exceeding RM 1,000.00 for each day during which the offence continues after conviction. Under Section 549 of the Companies Act 2016, failure to lodge Annual Return (AR) for three or more consecutive years, the Registrar have authority to strike off the company registration.   REMINDER FOR ANNUAL RETURN (AR) DATE In BP Strategy Secretarial Sdn. Bhd., we will automatically remind our client on Annual Return (AR) due date. Our duty as Company Secretary to ensure that our client can have enough time to review and submit on time for company’s Annual Return (AR).

什么是预扣税? 预扣税是指非居民(收款人)的收入由支方 (付款人)代扣并支付给马来西亚税务局的金额。 需扣除预扣税的付款 以下类型的付款在支付时需缴纳预扣税： 合同付款 利息 q版权 特殊收入类别: 技术质询，服务费，租凭或使用可移动资产 非税务居民的公众艺人的收入 在1967年所得税法令第4(f)项的收入   何时缴纳预扣税? 付款人必须在付款或贷记收款人后的一个月内缴纳预扣税。 未能缴纳预扣税的后果 还将征收滞纳金(滞纳金的10%)

什么是雇员公积金（EPF） 雇员公积金（EPF）是根据马来西亚法律（特别是《1991年员工公积金法案》（第452号法案））成立的社会保障机构，通过高效可靠地管理其成员的储蓄为其会员提供退休福利。雇主可以通过EPF轻松地履行他们对员工的法律和道德义务。 缴款是指公司往雇员的EPF账户缴纳一笔金额，这笔金额是使用员工的月薪，遵循雇员公积金设定的缴纳金额进行付款。对于收入或薪资低于RM5,000的工人，其缴纳比率为其每月工资的11%，而雇主的份额为13%。对于那些工资/薪资超过RM5,000的人，个人缴纳保持在11%，公司缴纳为12%。 缴款比率会根据马来西亚政策情况而变化，更多详细信息可以参考https://www.kwsp.gov.my/documents/20126/140690/Jadual+Ketiga+BI.pdf。 应缴纳雇员公积金（EPF）的人员 雇主有责任代表其员工缴纳EPF，无论员工是否受雇于服务合同或学徒合同，但不包括列于EPF法案1991年第一附表中的个人，其中包括： 兼职，临时和试用期员工。 从公司获得工资的董事。 无论是否在55岁或60岁后全额或部分退休，继续工作到75岁的雇员。 为联邦政府、州政府或任何法定机构或地方政府以外的雇主工作，并在根据《可养老员工和自愿退休提取法案》取出储蓄的雇员。 根据失能法案进行全额提款，随后恢复并以任何形式再次被雇用的员工。 最低年龄：就业年龄受《儿童和少年人（就业）法案1966》的约束。 最高年龄：75岁   支付薪金/工资以便缴纳雇员公积金（EPF） 无论是按月、按周、按日或其他基础约定支付的。根据雇佣或学徒合同应支付给员工的款项。以下是符合EPF缴纳资格的员工付款列表： 薪金 未使用的年假或病假的支付 奖金 津贴 佣金 奖励金 拖欠的工资 产假工资 学习假工资 半天假工资 其他根据服务合同或其他方式的付款   以下是不需要雇员公积金缴纳的付款清单： 服务费 加班费 恩惠金 退休福利 解雇、临时和停工终止福利 任何差旅津贴或差旅津贴的价值 终止雇佣通知的补偿金 董事费

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. Payment Subject to Withholding Tax The following types of payment are subject to withholding tax when paid: Contract payment Interest Royalty Special classes of income: technical inquiries, service fees, leasing or use of movable assets Income of public entertainers who are not tax residents Income under section 4(f) of the Income Tax Act 1967   When to pay Withholding Tax ? The payer must pay the withholding tax within one month after paying or crediting the recipient Consequences of failure in paying Withholding Tax Late payment penalties (10% of the unpaid tax) will be imposed

What Is Employees Provident Fund (EPF) The Employees Provident Fund (EPF) is a social security organization established in accordance with the laws of Malaysia, specifically the Employees Provident Fund Act 1991 (Act 452). It offers retirement benefits to its members through the efficient and dependable management of its members’ savings. Employers may easily fulfil their legal and ethical commitments to their workforce via the EPF. A contribution is the sum of money credited to a member’s personal EPF account. The sum using an employee’s monthly pay. Contribution amount follow group of range salary set by EPF. For workers whose earnings or salaries are less than RM5,000, rate of contribution is 11% of their monthly compensation, while the employer’s share is 13%. The individual contribution remains at 11% and the company contribution is 12% for those whose wages/salaries exceed RM5,000. The contribution rate might vary according to Malaysian politics, more details may refer to https://www.kwsp.gov.my/documents/20126/140690/Jadual+Ketiga+BI.pdf. Persons Obligated to Contribute Employees Provident Fund (EPF) Employers are required to make EPF payment on behalf of their staff in regardless staff under a contract of service or apprenticeship, with the exception of the individuals listed in the 1st Schedule of the EPF Act 1991, which includes: Part-time, temporary, and probationary employees. Directors who receive wages from the company. Employees who are continuing working up to the age of 75, regardless of whether they have or have not taken a full or partial retirement after turning 55 or 60. Employees who work for employers other than the federal, state, or any statutory bodies or local authorities and who have taken their savings under the Pensionable Employees and Optional Retirement Withdrawal Act. Employees who previously completed a full withdrawal under the Incapacitation Withdrawal, recovered thereafter and were hired again in any capacity. Minimum Age: Employment age is subject to Children and Young Persons (Employment) Act 1966. Maximum Age: 75 years   Salary/Wages Required To Contribute Employees Provident Fund (EPF) Whether it was agreed to be paid on a monthly, weekly, daily, or other basis. Payments due to an employee under the contract of employment or apprenticeship. List below payment to employee eligible for EPF contribution: Salary Payment for unutilized annual or medical leave Bonus Allowance Commission Incentive Arrears of wages Wages for maternity leave Wages for study leave Wages for half day leave Other payments under services contract or otherwise List below payment to employee not subject to EPF contribution: Service charges Overtime payment Gratuity Retirement benefits Retrenchment, temporary and lay-off termination benefits Any travelling allowance or the value of any travelling concession Payment in lieu of notice of termination of employment Director’s fee

什么是CP58？   CP 58 表格不是报税表格。 是一份损益表，显示代理商、经销商、分销商的奖励、津贴、奖金等收入，类似于员工收到的EA表格。 根据 1967 年所得税法第 83A(1) 条，自 2012 年 1 月 1 日起，各公司必须在 2012 年 3 月 31 日之前准备并向其代理、经销商和分销商（以下简称代理）提供 CP 58 表格。 每年按照 LHDN 要求的格式。   谁需要提交 CP58 表格？ 马来西亚内陆税收局（IRBM）规定，如果公司在历年内向代理人支付超过 RM5,000 的现金或非金钱奖励，他们必须为每个代理人准备 CP58 表格。 这些表格不必提交给税务局，但如果税务局要求提供有关已支付奖励的所有信息，公司必须提供所有奖励支付信息，包括价值低于 RM5,000 的奖励。   哪些奖励必须申报？ 代理商为实现业绩而支付的报酬主要分为两类：现金奖励和非现金奖励。 现金奖励包括基本津贴、佣金或奖金。 如果公司向代理人提供现金奖励，则必须在 CP 58 表格中报告实际支付的金额。 物质性非现金奖励包括奖励、旅游套餐、门票住宿、汽车、房子等。 对于非现金奖励，公司必须根据实际成本准备 CP 58 表格。   哪些奖励不用申报？ 公司提供的贸易折扣和批量折扣 代理合同中未列明的促销品或赠品 给予公开邀请的奖励，以鼓励公众或客户介绍更多客户 向独立代理人提供特别折扣率 分包付款 手续费 信用返还 不以表现为基础的免费物品，例如雨伞、钢笔和日历   提供 CP 58 表格的截止日期是什么时候？ CP 58 表格应在不迟于支付上述奖励的下一年的 3 月 31 日之前提供给代理商、经销商或分销商。