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Perlembagaan Syarikat

July 14, 2023

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Perlembagaan Syarikat

Definisi Perlembagaan Syarikat?

Dalam sebuah organisasi, perlembagaan syarikat mengandungi perihal berkaitan dengan syarikat, pemegang saham, pengarah, dan setiausaha syarikat. Ia adalah dokumen rasmi yang menggariskan peraturan bagi sebuah syarikat. Ia juga menggariskan interaksi antara entiti syarikat, pemiliknya, pengarah, dan individu penting lain. Perlembagaan syarikat adalah kontrak yang sah dari segi undangundang, selaras dengan Akta Syarikat 2016 dan mana-mana undang-undang yang berkenaan. Dengan mendaftarkan perniagaan baru, perlembagaan syarikat harus dipertimbangkan dengan teliti. Apabila perlembagaan baru diadopsi atau perubahan pada perlembagaan telah dibuat, resolusi yang diambil oleh pemegang saham syarikat harus diluluskan supaya perubahan tersebut diiktiraf secara rasmi.

Kepentingan Perlembagaan Syarikat.

  • Kontrak antara syarikat dan lembaga pengarah syarikat.
  • Status peribadi pemegang saham syarikat tidak terjejas oleh undang-undang syarikat.
  • Sebarang klausa dalam perlembagaan yang boleh memberikan hak-hak peribadi mungkin tidak dikuatkuasakan oleh pemegang saham.

 

Apa yang termaktub dalam Perlembagaan Syarikat Malaysia?

  • Pelantikan lembaga pengarah syarikat
  • Pemeriksaan buku dan rekod berkanun syarikat
  • Mesyuarat agung tahunan dan mesyuarat agung luar biasa
  • Isu berkaitan dengan saham dan dividen syarikat
  • Jenis syarikat
  • Saham & sijil saham
  • Perpindahan saham
  • Dividen
  • Mesyuarat ahli lembaga pengarah
  • Hak mengundi semasa mesyuarat
  • Gaji Pengarah
  • Dokumen rasmi syarikat
  • Percanggahan kepentingan
  • Kuasa dan tanggungjawab pengarah
  • Kuasa dan tanggungjawab setiausaha syarikat
  • Ganti rugi
  • Fasiliti pinjaman pemegang saham

 

Hak Pemegang Saham Menurut Perlembagaan Syarikat Malaysia.

  • Perlembagaan menetapkan garis panduan tentang bagaimana sebuah syarikat akan diuruskan.
  • Syarikat yang tidak mempunyai perlembagaan harus bergantung kepada Akta Syarikat 2016 untuk menentukan hak, tanggungjawab, dan obligasi setiap pemegang saham.
  • Pemegang saham tidak bertanggungjawab dan tidak terlibat untuk menguruskan perniagaan.
  • Akta Syarikat 2016 menetapkan bahawa pemegang saham syarikat mempunyai beberapa kuasa.

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CP 58

February 2, 2024

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What is CP58 ?   CP 58 form is not a tax filing form. It is an income statement that shows the income of incentives, allowances, bonuses, etc. for agents, dealers and distributors, similar to the EA form received by employee. Pursuant to Section 83A(1) of the Income Tax Act of 1967, as of January 1, 2012, each company must prepare and provide the CP 58 form to its agents, dealers and distributors (hereinafter referred to as agents) by March 31 of each year in accordance with the format required by LHDN.   Who are required to file CP58 form? The Inland Revenue Board of Malaysia (IRBM) stipulates that if the company pays more than RM5,000 in cash or non-monetary incentives to the agent during the calendar year, they must prepare the CP58 form for each agent. These forms do not have to be submitted to the tax office, but if the tax office requires all information on the rewards paid, the company must provide all incentive payment information, including awards worth less than RM5,000.   What rewards must be reported? The agent’s reward payments for achieving performance are mainly divided into two categories: cash reward & non-cash incentives. Cash Reward includes basic allowances, commissions, or bonuses. If the company provides cash incentives to the agent, it must report the actual amount paid in the CP 58 form. Material non-cash incentives includes incentives, tour packages, tickets accommodation, car, house and so on. For non-cash rewards, the company must prepare the CP 58 form based on the actual cost.   Which rewards do not have to be reported? Trade discounts and bulk discounts provided by the company Promotional items or gifts which are not stated in the agency contract Incentives given for an open invitation to encourage the public or customers to introduce more customers Provide special discount rates to independent agents Subcontract payment Handling fee Credit rebate Free items that are not based on performance, such as umbrellas, pens, and calendars   When is the due date to provide CP 58 form? The Form CP 58 shall be provided to the agent, dealer, or distributor not later than 31 March in the year immediately following the year in which the incentives mentioned above are paid.

股东协议

January 26, 2024

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什么是股东协议? 股东协议是一份拥有法律效应的合同,规定了公司的运作,并明确了该特定公司股东的权利和责任。 是否必须拥有股东协议? 在马来西亚,是否得拥有股东协议并不是法律上的要求,但建议公司制定一份股东协议,以保护所有股东的利益,并确保公司的顺利运营。此外,拥有股东协议可以更容易吸引潜在投资者,因为它表明公司拥有清晰和有组织的结构。 拥有股东协议的重要性 股东有能力审查公司的财务记录,因此股东可以在企业事务上做出明智的决策,而不是凭空做出可能对企业有害的判断。 股东投票权的透明度。 确保股份的所有权得到适当的管理。 安排业务的运作方式。   为什么公司需要股东协议? 提供股份转让的规定。 保护多数股东和少数股东的权益。 提供红利政策。 明确所有权和控制权。 设定决策程序。 管理红利和分配。   如果一家公司没有股东协议会有什么后果? 股东和公司都会面临未来的潜在纠纷。 缺乏协议可能导致僵局情况,导致股东无法解决分歧。 如果其中一位股东表现不合理,或者是其不当行为而引发争议。

Depreciation

January 18, 2024

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What is Depreciation ? Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The intent behind doing so is to approximately match the revenue or other benefits generated by the asset to its cost over its useful life Types of Depreciation ? 1.Straight-Line  It reports an equal depreciation expense each year throughout the entire useful life of the asset until the entire asset is depreciated to its salvage value.   2. Declining Balance This method where assets are depreciated at a higher rate in the initial years than in the subsequent years. Under this method, a constant depreciation rate is applied to an asset’s (declining) book value each year.   3. Double-Declining Balance  This method is an approach to accounting that involves depreciating certain assets at twice the rate outlined under straight-line depreciation. This results in depreciation being the highest in the first year of ownership and declining over time.   4. Sum-of-the-Years’ Digits (SYD) Under the SYD method, the depreciation rate percentage for each year is calculated as the number of years in remaining asset life for the same year divided by the sum of remaining asset life every year through the asset’s life.   5. Units of Production This method requires an estimate of the total units an asset will produce over its useful life. Depreciation expense is then calculated per year based on the number of units produced.   What is Accumulated Depreciation ? Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. Presentation of Accumulated Depreciation Accumulated depreciation appears on the balance sheet as a reduction from the gross amount of fixed assets reported. It might be list in several accumulated depreciation accounts, one for each fixed asset type.