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财务报表延期申请（Extension Of Time -EOT） 什么是财务报表延期申请 (EOT)? 财务报表延期申请（Extension of Time，简称EOT）是马来西亚监管机构采取的一项措施，让这些因不可预见的情况而无法准时履行呈报财务报表的公司，提供额外时间，以完成其财务报表、召开股东大会、完成法定文件，并允许审计公司延迟完成审计的任务。 为什么会有财务报表延期申请（EOT）? 在马来西亚，所有的私人有限公司的审计财务报表必须在财政年度结束后的六个月内进行分发，并在发布日期后的30天内提交给马来西亚公司委员会（Suruhanjaya Syarikat Malaysia，简称SSM）。然而，公司可能因为各种原因而面临无法在截止日期前提交财政报表，例如业务中断、健康危机或法规变化等。在这种情况下，公司可以通过公司秘书提交财务报表延期申请(EOT）。 财务报表延期申请(EOT) 有什么好处？ 在这个倡议下，公司将可获得一个为期90天的延期期限，以让其公司有足够的时间准备财务报表、董事报告和审计报告。例如，如果财务报表的发布日期是2021年5月31日，延长期限为2021年8月30日。同样地，如果提交给马来西亚公司委员会（SSM）的发布日期是2021年6月30日，延长期限为2021年9月30日。 如何申请财务报表延期(EOT)？ 如需要申请财务报表延期（EOT），可以通知公司秘书准备[第259(2)条]表格提交至马来西亚公司委员会(SSM)。申请时必须提供足够的文件。马来西亚公司委员会(SSM)将对申请进行审查，并根据公司提供的理由和延迟情况的情况确定公司是否有资格获得延期。 需要注意的是，财务报表延期申请（EOT）并不表示公司将豁免提交财务报表或法定文件的义务，而是提供额外的时间来完成这些事项。如未能在延长的截止日期内完成提交审计报告有可能会导致公司面对法律法规规定的罚款或其他后果。因此，公司需要注意及时准确地申请财务报表延期（EOT）并确保在截止日前完成呈报时非常重要的。

Tax refund What is tax refund? A tax refund is a reimbursement of excess monies paid to the Inland Revenue Board (LHDN) by a taxpayer (Eg: PCB, CP500 and CP38). What is the duration to get tax refund? Within 30 working days after e-Filing submission Within 90 working days after manual submission The procedure however is subject to information given in income tax form as well as the submission of supporting documents if required for review. Have not received your Tax Refund? In cases where refund has not been processed or credited after the above-mentioned period, kindly contact IRBM branch that handles your tax file. Do I need to submit a refund application If I have submitted the income tax return form before the deadline and eligible to claim a refund? No, as the refund will be processed within 30 working days after the submission via e-Filing or 90 working days if submission via manual or hand delivery.

什么是减税？ 税收减免是政府在帮助个人和企业减轻税收负担计划或政策 。   2. 雇员公积金（EPF）自愿付款的税收减免是什么 ？ 强制与不强制付款的会员将有资格获得高达RM4,000的税务减免 自愿缴款或自愿超额或两者兼有的公务员将可享有高达RM7,000的税务减免。 （从 2023 课税年开始生效）   3. 可以申请总所得税减免（适用于公务员，从 2023 课税年开始生效）: 对批准计划的强制性供款或对 EPF 的自愿性付款（不包括私人退休计划）或任何成文法下的供款   税务减免 – 高达 RM 4000   人寿保险费或回教保险供款或对 EPF 的任何额外自愿供款或两者兼而有之   税务减免 – 高达 RM 3000

EXTENSION OF TIME(EOT) What is Extension of Time (EOT) The Extension of Time (EOT) initiative is a measure implemented by regulatory authorities in Malaysia to support companies facing difficulties in meeting statutory obligations due to unforeseen circumstances. It is aimed at providing additional time for companies to complete their financial statements, hold Annual General Meetings (AGM), complete statutory documents, and allow audit firms to complete delayed assignments. Why there is Extension of Time (EOT) For private companies in Malaysia, audited financial statements must be circulated within six months from the Financial Year End (FYE) and submitted to the SSM within 30 days from the circulation date. However, companies may face challenges in meeting these deadlines due to a variety of reasons, such as business disruptions, health crises, or changes in regulations. In such cases, companies may apply for an Extension of Time (EOT). What that Extension of Time (EOT) will provide Under this initiative, companies are eligible for a 90-day extension period to prepare their financial statements, director reports, and audit reports. For instance, if the circulation date of the financial statements is 31 May 2021, the extension period is until 30 August 2021. Similarly, if the lodgment date to SSM is 30 June 2021, the extension period is until 30 September 2021. How to apply for Extension of Time (EOT) To apply for an Extension of Time (EOT), the Company Secretary is required to lodge the application form [Section 259(2)] with the SSM. The application must be accompanied by the necessary supporting documents. The SSM will review the application and determine whether the company is eligible for an extension based on the reasons provided by the company and the circumstances surrounding the delay. It is important to note that an Extension of Time (EOT) does not exempt the company from its obligation to file its financial statements or statutory documents but provides additional time to do so. Failure to meet the extended deadline may result in penalties or other consequences as prescribed by the relevant laws and regulations. Therefore, it is essential for companies to make timely and accurate applications for Extension of Time (EOT) and ensure compliance with all statutory requirements.

What is tax relief? Tax relief refers to any government program or policy designed to help individuals and businesses reduce their tax burdens or resolve their tax-related debts.   What is tax relief on voluntarily contribution of Employee Provident Fund (EPF)? A member who contributes compulsorily and not compulsorily will be eligible for tax relief up to RM4,000 Civil servant who voluntary contributions or voluntary excess or both will be able to enjoy tax relief of up to RM7,000. (according to BUDGET 2023)   III. Total income tax relief can be claimed (applicable to civil servants under pension scheme and effective starting for YA 2023) Mandatory contribution to approved schemes or voluntary contribution to EPF (not including private retirement scheme) or contribution under any written law   TAX RELIEF – UP TO RM 4000   Life insurance premium or takaful contribution or any additional voluntary contribution to EPF or both   TAX RELIEF – UP TO RM 3000 

Buku Dan Rekod Berkanun Buku dan Rekod Berkanun dibenarkan untuk di simpan di pejabat berdaftar bagi syarikat tersebut atau mana-mana pejabat lain yang dipersetujui oleh pengarah. Kebiasaannya, Buku dan Rekod Berkanun disimpan di pejabat berdaftar tersebut di bawah Seksyen 14 atau Seksyen 46(3) untuk Setiausaha Syarikat menyelenggara dan mengemaskini maklumat syarikat dengan mudah dari semasa ke semasa. ” Buku dan Rekod Berkanun ” merujuk kepada semua rekod maklumat yang berdaftar termasuk semua rekod perakaunan, dan ianya dikehendaki untuk disusun, direkodkan atau disimpan, dan juga termasuk semua dokumen berkaitan. Kebiasaanya, isi kandungan buku dan rekod berkanun ialah Daftar Pulangan Ke atas Peruntukan Saham, Daftar Ahli, Daftar Pengarah, Daftar Pengurus, Daftar Setiausaha Syarikat, Daftar Pemegang Saham Utama, Daftar Pemindahan, Daftar Pegangan Saham Pengarah, Daftar Gadai Janji dan Buku Minit. ________________________________________ Buku pendaftaran Buku Daftar ialah buku yang mengandungi butiran dan maklumat berikut: • Daftar pengarah • Daftar pengurus • Daftar setiausaha syarikat • Daftar Pemegang Saham Utama • Daftar caj • Daftar pemindahan saham • Daftar pegangan saham • Buku akaun ________________________________________ Buku Minit Buku Minit berfungsi untuk merekod dan menyimpan semua minit mesyuarat pengarah dan ahli pemegang saham serta semua resolusi yang diluluskan oleh pengarah dan pemegang saham. Subjek berikut biasanya terdapat dalam Buku Minit: • Mesyuarat Ahli Lembaga Pengarah Pertama • Resolusi Ahli Lembaga Pengarah untuk membuka akaun bank • Dokumen mensyuarat am tahunan • Dokumen mesyuarat am tahunan tambahan • Resolusi Ahli Lembaga Pengarah untuk membeli hartanah / aset • Resolusi Ahli Lembaga Pengarah untuk memohon atau menerima kemudahan perbankan • Resolusi Ahli Lembaga Pengarah untuk menetapkan tahun kewangan berakhir. Kami, sebagai setiausaha syarikat anda, akan memastikan semua rekod dikemas kini dan mendaftarkan sebarang perubahan yang dibuat oleh syarikat.