BLOG

资本津贴 什么是资本免税额  ？ 资本免税额是指花费在企业资产上的可从企业税务的金额。   为何要求资本免税额  ? 这意味着你可以保留更多的现金，可以进行再投资，促进公司增长。   索赔的好处  ? 减少或完全免除纳税义务 对高收入者申请磨损津贴和大多数工业建筑物津贴没有限制 改善现金流，保持现金在您的业务! 可能的现金退款/税款偿还  

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).

Capital Allowance What is Capital Allowance ? Capital allowance is an amount of money spent on business assets that can be subtracted from what a business owes in tax.   Why Claim Capital Allowance  ? You can retain more cash that can be reinvested to foster company growth.   Benefits of claiming ? Reduce or completely shelter a tax liability No restriction on high earners claiming wear and tear allowances and most industrial buildings allowances Improve cash flow and keep cash in your business! Possible cash refund / repayment of taxes  

会计周期 什么是会计周期 ？ 会计周期是完成公司簿记任务的基本八步流程。 它为企业财务活动的记录、分析和最终报告提供了清晰的指南。   会计周期的主要目的是什么？ 会计周期的主要目的是确保财务报表的准确性和一致性。   会计周期步骤  1.识别交易 –> 2. 在日记帐中记录交易 –> 3. 将交易过帐到总帐 –> 4. 计算未经调整的试算表 –> 5. 分析工作表以识别错误 – –> 6. 调整日记帐分录以修复错误 –> 7. 创建和生成财务报表 –> 8. 关闭会计期间的账簿    

Accounting Cycle What Is Accounting Cycle ? The accounting cycle is a basic, eight-step process for completing a company’s bookkeeping tasks. It provides a clear guide for the recording, analysis, and final reporting of a business’s financial activities.   What Is the Main Purpose of the Accounting Cycle ? The main purpose of the accounting cycle is to ensure the accuracy and conformity of financial statements.   Steps Of Accounting Cycle ? 1.Identify Transactions  –> 2. Record Transactions in a Journal –> 3. Post transactions to the general ledger – –> 4. Calculate an unadjusted trial balance –> 5. Analyze the worksheet to identify errors – –> 6. Adjust journal entries to fix errors –> 7. Create and produce financial statements – –> 8. Close the books for the accounting period    

FORM M 什么是FORM M ? FORM M 是一份应纳税收入和应纳税款的申报表。   谁需要申报 FORM M ? 在马来西亚获得收入的非税务居民   申报的截止日期 FORM M ? 30th APRIL (不经营任何业务) 30th JUNE (开展业务) IF USE E-FILLING CAN EXTEND MORE 15 DAYS   如何申报 FORM M ? 你可以亲自到LHDN申报 透过LHDN的网站自己申报  https://ez.hasil.gov.my 你也可以让我们 BP ACCOUNT ADVISORY SDN. BHD.   没申报FORM M的后果 罚款两百令吉至两万令吉 监禁不超过六个月 两者兼施