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Statutory Books and Records The statutory register books can be kept at the registered office or any other place as approved by the directors. Normally, the statutory register books are kept at the registered office on Section 14 or Section 46(3) for the Company Secretary to conveniently maintain and update the company’s information from time to time. “Books” includes any register or other record of information and any accounts or accounting records, however compiled, recorded or stored, and also includes any documents. The most common statutory books are Register of Allotment, Register of Members, Register of Directors, Register of Managers, Register of Secretaries, Register of Substantial Shareholders, Register of Transfer, Register of Directors’ Shareholdings, Register of Mortgages and Minutes Book. Register Book The Register Book is a book consist of the following details and information: Register of directors Register of managers Register of company secretaries Register of members (shareholders) Register of charges Register of transfer of shares Register of shareholdings Books of account Minutes Book The Minutes Book will keep all minutes of directors’ and shareholders’ meetings as well as resolutions passed by directors and shareholders. The following are normally found in the Minutes Book: First Board of Directors Meeting Board Resolution to open bank accounts AGM documents EGM documents Board Resolution to purchase properties / cars Board Resolution to apply or accept banking facilities Board Resolution to fix year end We, acting as your company secretary, will keep all the records up to date and register any changes made by the company to Suruhanjaya Syarikat Malaysia (SSM).

什么是CP204 和CP204A? CP204 是用于提交下一个财政年度的估计应纳税额的表格。公司 (Sdn Bhd) 和有限责任合伙人 (LLP) 必须通过电子归档提交 CP204 表格。 CP204 的调整表格称为 CP204A 表格。本表用于修改或修改CP204申报的预计应纳税额。 什麽时候需要提交 CP204 和CP204A？ CP204 必须在财政年开始前 30 天提交。 公司需要提交CP204A表格以修改税收估算金额。税务估计修正期为财政年的第 6 个月和第 9 个月。例如：公司财政年度结束于2021年11月，您应在2022年5月或2022年8月提交CP204A。 不提交CP204 會發生什麼？ 未能提交 CP204 的纳税人将被罚款 RM 200 – RM 2000 或面临不超过 6 个月的监禁，或两者兼施。 延遲支付CP204 會發生什麼？ 迟交 CP204 的纳税人将对其未缴税款余额处以 10% 的罚款。 低估CP204會發生什麼？ 纳税额超出预估30%以上的，按差额加收10%的罚款。    

What is CP204 and CP204A? CP204 is a form for submission of estimated tax payable for next financial year. Company (Sdn Bhd) and Limited Liability Partners (LLP) are required to submit the CP204 form via e-Filing. The adjustment form for CP204 is called the CP204A This form is used to amend or revise the amount of the estimated tax payable declared in CP204.   When do we need to submit CP204 and CP204A? Submission of CP204 must be 30 days before the start financial year for the year of assessment. The company needs to submit Form CP204A for the amendment of the tax estimate amount. The period of tax estimate amendment is on the 6th or 9th month of the Financial year for a year of assessment. For example, Company’s financial year end is on Nov 2021, you should submit CP204A on May 2022 or August 2022.   What happens for Non-Submission CP204? Tax payer who fails to submit CP204 will be penalized with a fine of RM 200 – RM 2000 or face imprisonment for a term no longer than 6 months, or both.   What happens for Late Payment of CP204? Tax payers who are late in making the payment for CP204 will be penalized by having a 10% penalty imposed on their balance of unpaid tax.   What happens for Underestimated of CP204? If the tax payable exceeds the estimation by more than 30%, the difference is subjected to a 10% penalty.

什么是表格 E？ 表格E是每个雇主提交的申报报告，用于通知IRB每年不迟于3月31日的雇员人数和雇员收入明细清单。 表格 E 包含有关公司（雇主）和所有员工薪酬的信息，这些信息将包含在 CPP8D 中。 根据所得税法第 120(1) 条，未能提交表格 E 将被处以不少于 200 令吉且不超过 20,000 令吉的罚款，或不超过 6 个月的监禁，或两者并罚（b )。   签发 E 表格的截止日期是什么时候？ 电子填写的截止日期为每年的 4 月 30 日。   填写Form E需要什么资料？ 雇主（公司）的详细信息。 员工薪酬信息（即薪金、工资、津贴、奖励等）将包含在 CP8D 表格中。   什么是 EA 表格？ EA 表格是一份年度薪酬声明，每个雇主都应在每年 2 月底之前准备并分发给他们的雇员。 EA 表格可用于确定我们的薪酬等级是否高于我们需要报税的等级。 未能在 2 月的最后一天之前准备并向员工提交 EA 表格，罚款 RM 200 至 RM 20,000 或监禁不超过 6 个月或两者兼施。   发出 EA 表格的截止日期是什么时候？ 雇主必须在每年 2 月的最后一天之前准备和分发 EA 表格。   我们需要在 Form EA 中填写哪些信息？ 雇主支付给雇员的所有工资、福利、养老金和其他。 雇主在计算MTD（每月减税）时扣除的税收减免详情。 员工的EPF 和SOCSO 供款。 免税津贴或福利。

What is Form E? Form E is a declaration report submitted by every employer to inform the IRB on the number of employees and the list of employee’s income details every year not later than 31st March. The Form E contains information on the company (employer) and ALL employee compensation that will be included in CPP8D. According to Income Tax Act Section 120(1), failure to submit Form E is punishable by a fine of not less than RM 200 and not more than RM 20,000, or by imprisonment for a term not exceeding 6 months, or by both (b).   When is the due date to issue E Form? The due Date for e-Filling will be 30 April every year.   What information is required to fill up Form E? Employer’s (company’s) details. Employees remuneration information (i.e., salaries, wages, allowance, incentives & etc.) to be included in the CP8D form.   What is Form EA? EA form is an Annual Remuneration Statement that every employer shall prepare and disseminate to their employees before end of February every year. The EA Form can be used to determine whether our pay grade is above that at which we are required to file taxes. Failure to prepare and render EA Form to employees before last day of February, fine of RM 200 to RM 20,000 or imprisonment for a term not exceeding 6 months or both.   When is the deadline to issue EA Form? Employers have to prepare and distribute the EA Form before the last day of February every year.   What information do we need to fill into Form EA? All salaries, benefits, pensions and other paid by employers to employees. Details of tax deductions deducted by employers when calculating MTD (Monthly Tax deduction). EPF & SOCSO contribution by employee. Tax exemption allowances or benefits.

Form B 有生意收入（非受雇收入）的个人所得税申报表。 将被处以 RM200 至 RM20,000 或监禁不超过 6 个月或两者兼施的罚款。 表格 B 可以在 IRBM 的任何分支机构获得，或者您可以通过电子申请提交表格 B。 您不得为任何课税年度多次提交所得税表。 但是，建议您向处理您的所得税文件的 IRBM 分支机构发送一封上诉信（其中说明犯了一个错误）和证明文件。   Form Be 个人税务居民（在马来西亚居住超过 182 天）没有生意收入，只有就业收入。 根据 1967 年 ITA 第 103(3) 条，应处以总付款额 10% 的税款增加罚款。   Form P 表格 P 以显示当年合伙企业赚取的所有收入和扣除的业务费用。 不包括有限责任合伙企业。 根据《1967 年所得税法》(ITA 1967) 第 120(1)(d) 条，未能在 2021 年 6 月 30 日或之前提交 P 表属于违法行。