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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

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。