Tax Offence.pptx

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马来西亚所得税的刑罚在我们的博客中阅读全文 https://lnkd.in/gGMihDvi 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

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没有交 “所得税申报表”
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监禁不超过6个月/
两者
19/07/22
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纳税人未通知所得税
RM200.00至RM20,000.00 /
监禁不超过6个月/
两者
19/07/22
#askKTPtax
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省略或低估收入
来作不正确的所得税申报表
RM1,000.00 至RM10,000.00 /
200％的少收税款
19/07/22
#askKTPtax
#askTHKtax

提供任何不正确信息
RM1,000.00 至RM10,000.00 /
200％的少收税款
19/07/22
#askKTPtax
#askTHKtax

逃避或协助任何他人逃税
RM1,000.00 至RM20,000.00 /
监禁不超过36个月/两者
300％的少收税款
19/07/22
#askKTPtax
#askTHKtax

协助其他人低估收入
RM2,000.00 至RM20,000.00 /
监禁不超过36个月/
两者
19/07/22
#askKTPtax
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尝试不缴税就离开国家
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两者
19/07/22
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阻碍IRBM官员执行其职责
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监禁不超过1年/
两者
19/07/22
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无法保留正确的记录和文档
RM300.00至RM10,000.00 /
监禁不超过1年/
两者
19/07/22
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无法遵守IRBM要求
提供某些信息的通知
RM200.00至RM20,000.00 /
监禁不超过6个月/两者
19/07/22
#askKTPtax
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在3个月内未通知地址更改
RM200.00至RM20,000.00 /
监禁不超过6个月/两者
19/07/22
#askKTPtax
#askTHKtax

在截止日期的30天后
分期付款
10％罚款应纳税额
19/07/22
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#askTHKtax

在截止日期的30天后
分期付款
10％罚款应分期付款
19/07/22
#askKTPtax
#askTHKtax

实际税款比修订后的
税款估算高出30％
实际税收余额和估计税收的差额的10％
19/07/22
#askKTPtax
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Audit Going Concern under Covid 19.pptx

Koh Teck Peng

Impact of Covid 19 on Going Concern in Audit - Part 1 #auditingduringcovid Read the full story in our blog https://lnkd.in/gY3V7MR4 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

Covid 19 on Going Concern.pptx

Koh Teck Peng

Update on Service Tax on Delivery Services Providers (including E-Commence Platform). Read the full story in our blog https://lnkd.in/gBe_9mUm Source : Royal Custom Malaysia Department Announcement 30/6/2022 https://lnkd.in/g-QCr9w8 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

SST Delivery Services.pptx

Koh Teck Peng

(update) Taxability of Foreign Source Income (FSI) Read the full story in our blog https://lnkd.in/gRtP8WQH Read our past social media posting on FSI : 1. Do you know there is still some foreign source incomes still taxable in Malaysia? Dated on 31/05/2022 https://bit.ly/3yQjjCt 2. 马来西亚对海外收入征税政策...真的是 dated on 18/03/2022 https://bit.ly/3RG0Y3s 3. 海外收入汇回大马时将被征税 #5 - 合伙人(Partnership) dated on 11/01/2022 https://bit.ly/3tMSaxG 4. U turn 海外收入汇回大马时将被征税 dated on 31/12/2021 https://bit.ly/3KL14mh 5. FAQ Foreign Source Income - Remittance of Singapore CPF dated on 28/12/2021 https://bit.ly/3KHhDiR 6. IRBM 已于 2021 年 12 月 17 日发布了关于 PKPP 的常见问题解答 (FAQ) dated on 27/12/2021 IRBM has issued the frequently asked questions (FAQ) on the PKPP on 17 December 2021 https://bit.ly/3KJIyuC 7. IRBM media release on - Special Program (PKPP) on remittance of foreign income dated 16/11/21. Dated on 7/12/2021 IRBM will issue frequently asked questions (FAQs) as well as guidelines relating to the PKPP to the public in due course https://bit.ly/3q4JNfX 8. 预算案 2022 - 中小企业 (SME) 版 dated on 19/11/2021 https://bit.ly/34DS2bc 9. A summary of budget 2022 - SME edition dated on 18/11/2021 https://bit.ly/34Fugf5 10. 财政法案关于 “汇入马来西亚的外国来源收入" dated on 10/11/2021 Additional Key Information from Finance Bill on this trending tax issue "Foreign Source Income Remitted to Malaysia" https://bit.ly/3KL1AAJ 11. Foreign income remitted into Malaysia will be subjected to tax from 1 January 2022. Dated on 2/11/2021 https://bit.ly/3J963gc 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

update Foreign Source Income.pptx

Koh Teck Peng

Common Tax Mistakes - Intragroup services on Management Fee 1. Can I charge my MD salary from HQ as management fee? 2. Can I issue debit note USD100,000 as management fee this year? 3. Any exemption on withholding tax on management fee charged by my HQ from US? Read the full story from our blog https://lnkd.in/gny8iTgy 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

Intragroup Services on Management Fee.pptx

Koh Teck Peng

(Update) 2% withholding tax on commission Payer: • Company pays monetary commission to the individual agent, dealer and distributor • Company remits the withholding tax to IRB w̴i̴t̴h̴i̴n̴ ̴3̴0̴ ̴d̴a̴y̴s̴ ̴f̴r̴o̴m̴ ̴p̴a̴y̴m̴e̴n̴t̴ ̴d̴a̴t̴e̴ by end of following month Payee: • Individual resident • Received more than RM100k of commission whether in monetary or otherwise (such as accrual) from the same company in the calendar year 2021 • Exclude the commission of employees reported in Form E • Income tax payable can be deducted by withholding tax Penalty: • 10% penalty if the payer fails to remit 2% to IRB within 30 days • Commission is not allowed for tax deduction Read the full story in our blog https://lnkd.in/emxxpGYv 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs 𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 An internal community for our colleagues on work and leisure. Tiktok http://bit.ly/3u9LR6Q Youtube http://bit.ly/3ppmjyE Facebook http://bit.ly/3ateoMz Instagram https://bit.ly/3jZpKLo 𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates. Instagram https://bit.ly/3u2PxHg Facebook http://bit.ly/3rPxz9o #KTP #Thk #ktplifestyle #ktpcareers #WithholdingTax #commissiontoagents #tax #audit

2% Withholding Tax Commission to Agents.pptx

Koh Teck Peng

Can a director be sued in Malaysia? Read the full story in our blog https://lnkd.in/exQjspzb 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

Director Duty.pptx

Koh Teck Peng

FAQ on tax losses from our clients 1. How many years can unabsorbed business losses can be carried forward? 2. Can a dormant company carry forward losses Malaysia? 3. Can I buy over a loss making company ? Read the full story in our blog https://lnkd.in/e9KUtuNQ 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

unutilised tax losss.pptx

Koh Teck Peng

𝐔𝐍 𝐒𝐃𝐆 𝟏𝟕 The UN Sustainable Development Goals were launched in 2012 and finalised in 2015. They represent an international consensus on conditions under which humanity can thrive. The UN SDGs set out a path to end extreme poverty, fight inequality and injustice, and protect the planet. The United Nations 17 SDGs are a globally agreed framework for all countries to achieve by 2030 that sets out the building blocks of a new type of inclusive prosperity creation. Read the full story in our blog https://lnkd.in/e8nhKsvF 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

UN SGD.pptx

Koh Teck Peng

𝐖𝐡𝐲 𝐢𝐬 𝐢𝐭 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐭𝐨 𝐭𝐚𝐥𝐤 𝐚𝐛𝐨𝐮𝐭 𝐬𝐮𝐬𝐭𝐚𝐢𝐧𝐚𝐛𝐢𝐥𝐢𝐭𝐲? The fundamental fact underlying the whole topic is this: over the last century the population of the Earth increased from 1.5 to 7 billion people. Thus, building an inclusive, sustainable and resilient future for all people and our planet has become a big challenge for humanity. 𝐔𝐍 𝐒𝐃𝐆 𝟏𝟕 The UN Sustainable Development Goals were launched in 2012 and finalised in 2015. They represent an international consensus on conditions under which humanity can thrive. The UN SDGs set out a path to end extreme poverty, fight inequality and injustice, and protect the planet. The United Nations 17 SDGs are a globally agreed framework for all countries to achieve by 2030 that sets out the building blocks of a new type of inclusive prosperity creation. Read the full story in our blog https://lnkd.in/e2djccQG 𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn

UN SGD.pptx

Koh Teck Peng

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