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表格 E 和 EA

February 10, 2023

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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。

FORM E & EA

February 3, 2023

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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.

什么是Form B,Form Be 和 Form P?

January 20, 2023

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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。

What Is Form B, Form Be & Form P!?

January 13, 2023

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Form B The income tax return for individual with business income (income other than employment income) The penalty imposed will be from RM200 to RM20,000 or imprisonment for not more than 6 months or both. The Form B can get at any branch of the IRBM or you may submit the Form B via e-filing. You are not allowed to submit income tax form for any year of assessment more than once. However, you are advised to send a letter of appeal (which states that a mistake has been made) and supporting documents to the IRBM branch which handles your income tax file.   Form Be Resident individual (live in Malaysia over 182 days) who does not carry on the business and only have the employment income. The penalty increased in tax of 10% of the total payment amount, under subsection 103(3) of the ITA 1967 shall be imposed.   Form P Form P in order to show all income earned and business expenses deducted by the partnership during the year. excluding limited liability partnerships Failure to furnish Form P on or before 30 June 2021 is an offence under paragraph 120(1)(d) of the Income Tax Act 1967 (ITA 1967)

什么是管理会计?

January 6, 2023

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什么是管理会计? 管理会计是识别、衡量、分析、解释和向管理者传达财务信息以实现组织目标的实践。   为什么管理会计很重要? 深入了解您的公司财务和资源流的细节 根据实际数据及时做出决策 提供形成长期扩展业务的方法   管理会计包括什麽? 关键绩效指标 (KPI) 收益与损失 现金状况 资产负债表   誰應該準備管理会计? 合格的会计师可以帮助您处理您的管理帐户。 他们可以帮助您检查您的财务报表并提取对决策有用的数据、模式或危险信号。 但是,您也应该在制定管理报告中发挥关键作用,因为您最了解您的业务及其目标。 与您的会计师分享您的 KPI,以便他们了解需要分析和帮助预测的有用数据   管理会计的功能 •       提供数据 •       修改数据 •       沟通 •       分析和解释数据 •       作为一种交流方式 •       便于控制 •       使用定性信息 •       协助规划 •       协助组织 •       做决定     管理会计的重要性 协助决策 提高公司的效率 提高盈利 提供可靠性

What Is Management Accounting?

December 30, 2022

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What Is Management Accounting? Managerial accounting is identifying, measuring, analyzing, interpreting, and communicating financial information to organization’s goals   Why Management Accounting Is Importance? Provides deep insight into details of your company finance and resource flow Reach a timely decision based on actual data Provides means to form long-term strategies to scale your business   What Should Include in Management Account Key performance indicators (KPIs) Profit and loss Cash position Balance sheet   Who Should Prepare Management Account A qualified accountant can help you with your management accounts. They can help you examine your financial statements and pull out data, patterns or red flags useful for decision making. However, you should also play a key role in formulating the management report, since you know your business and its goals best. Share your KPIs with your accountant, so they know what useful figures to analyses and help forecast   Functions of Management Accounting  •      Provides data •       Modifies data •       Communication •       Analyses and interprets data •       Serves as a means of communicating   •       Facilitates control •       Uses qualitative information •       To assist in planning •       To assist in organizing •       Decision-Making   Importance of Management Accounting Assist in decision making Increases the efficiency Raises the profitability Provides reliability