The document discusses several tax incentives and changes in Malaysia, including:
1) Double tax deductions for GST training expenses and expanded capital allowances for information and communication technology purchases between 2014-2016;
2) Increased deductions for secretarial and tax professional fees up to RM5,000 and RM10,000 respectively from YA2015;
3) Reduced tax rates for resident companies to 19% for income up to RM500,000 and 24% for remaining income from 2016.
Slides from the Presentations that were hosted by M&J Consultants and the Zimbabwe Revenue Authority focused on Tax Updates for the 4th Quarter of 2020.
The Financial Secretary of Hong Kong recently gave his 2022-2023 Budget Speech. Kenneth Chau & Co. summarized the tax related measures in the Budget and prepared a Hong Kong Tax Fact Sheet 2022/2023.
Slides from the Presentations that were hosted by M&J Consultants and the Zimbabwe Revenue Authority focused on Tax Updates for the 4th Quarter of 2020.
The Financial Secretary of Hong Kong recently gave his 2022-2023 Budget Speech. Kenneth Chau & Co. summarized the tax related measures in the Budget and prepared a Hong Kong Tax Fact Sheet 2022/2023.
MCA UPDATES
RESPITE FOR DIR – 3 KYC COMPLIANT DIN HOLDERS
SEBI UPDATES
SEBI’S BOARD MET ON 27.06.2019 AND APPROVED DISCLOSURE NORMS AND FRAMEWORK AMONG VARIOUS OTHER THINGS
for more detail-
www.acquisory.com
Dear Readers,
We are pleased to present ‘TransPrice Times’ for the first fortnight of May 2015, providing highlights on transfer pricing developments.
We aim to provide an insight into some contentious transfer pricing issues and also equip you with the information on latest happenings in India.
Trust you will find it useful.
Happy reading !!!
Please give your feedback on following link: info@transprice.in
E Way Bill -
The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018.
Uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018
MCA UPDATES
RESPITE FOR DIR – 3 KYC COMPLIANT DIN HOLDERS
SEBI UPDATES
SEBI’S BOARD MET ON 27.06.2019 AND APPROVED DISCLOSURE NORMS AND FRAMEWORK AMONG VARIOUS OTHER THINGS
for more detail-
www.acquisory.com
Dear Readers,
We are pleased to present ‘TransPrice Times’ for the first fortnight of May 2015, providing highlights on transfer pricing developments.
We aim to provide an insight into some contentious transfer pricing issues and also equip you with the information on latest happenings in India.
Trust you will find it useful.
Happy reading !!!
Please give your feedback on following link: info@transprice.in
E Way Bill -
The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018.
Uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018
Ken rivera get to know me presentationkenriveranyc
Technical lead accomplished at cradle-to-grave management of network infrastructure deployments and enhancements. Highly proficient communicator effective managing relationships between customers, strategic leadership, and third-party vendors. Detail-oriented planner with a track record of delivering infrastructure enhancements to business critical systems on time and with minimal impacts to production. Expert developing policies and procedures for information security, business continuity, and technical administration.
Specialties: 18+ year experience as a Senior Support Technician/Systems Admin/T.V. News Room/Studio & Production Support/Project and Infrastructure Lead
Ken Rivera Get To Know Me Presentation2
Ken Rivera Get To Know Me Presentation2
Malaysia Budget 2015 was an importance milestone to enhance the tax collection especially the upcoming Goods And Services Tax (GST) which will be impose by 1 April 2015.
Therefore, it is a final budget prior of GST era. Where there will highlighted a few significant tax policy to smooth transit to GST implementation.
Budget 2015 : A crisp analysis of Income Tax provisions by Blue Consulting Pv...Chandan Goyal
I am pleased to share a whitepaper on Budget 2015- Income Tax provisions, crisply analyzed, ready for your personal use.
The format has been designed keeping in mind your reading convenience.
Relevant Sections and the dates of applicability have been mentioned for each taxation provision.
In this issue of RikvinCONNECT, we bring you the following topics:
- Singapore Budget 2016: Overview of Tax Changes for Businesses and Individuals
- Singapore Budget 2016: Sector-specific Changes
- Singapore Employment Act: Changes from April 1, 2016
- Singapore Employment Act: Administrative Penalties for Civil Breaches
Plymouth - Essential 6-monthly Finance Directors' Update - June 2019PKF Francis Clark
Our six monthly finance seminars provide a high level overview of issues affecting Finance Directors and business owners across key areas such as tax, VAT, financial reporting, corporate finance and financial planning. In this round we will also take a look at two additional areas of risk; director failing and cyber security, both of which good governance can mitigate against. This session has been designed to go back to basics, providing hints and tips and key updates to help you to navigate the many complex issues facing directors.
Impact on TMT industry from Union Budget 2020aakash malhotra
The budget inter-alia aims to focus on three important aspects: ease of living, ease of doing business, and ease of transactions. Several policy measures are proposed for harnessing the potential of disruptive technologies such as Artificial intelligence, Internet of things (IOT), 3D printing, drones, etc. See More https://www2.deloitte.com/in/en/pages/pages/tax/articles/in-tmt-budget-expectations-noexp.html
Truro - Essential 6-monthly Finance Directors' Update - June 2019PKF Francis Clark
Our six monthly finance seminars provide a high level overview of issues affecting Finance Directors and business owners across key areas such as tax, VAT, financial reporting, corporate finance and financial planning. In this round we will also take a look at two additional areas of risk; director failing and cyber security, both of which good governance can mitigate against. This session has been designed to go back to basics, providing hints and tips and key updates to help you to navigate the many complex issues facing directors.
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)Nicolas Ribollet
Under the patronage of H.E. François Richier, Ambassador of France to India,
the Indo-French Chamber of Commerce & Industry (IFCCI) organised a seminar on “India Budget 2015-2016” following the announcement by Finance Minister Arun Jaitley of his first full-fledged Union Budget on 28th February 2015. The French Embassy and Mazars gave insights on this very important budget. The presentation attached has been prepared by Mazars in that context.
The speakers to the event were :
- Welcome address by H.E. Mr. François Richier, Ambassador of France to India
- Economic overview by Mr. Jean-Rene Cougard, Minister Counsellor, Head of the Regional Economic Department and Mr. Daniel Villet, Financial Counsellor
- Presentation on the new initiatives of the Government, impacts and opportunities
by Mr. Nicolas Ribollet, Partner & National Leader, French Desk, Mazars India
with Mr. Agarwal, Direct Tax Partner & Mr. Manish Mishra, Indirect Tax Partner, Mazars India
U.S. Gandhi Budget 2015 - 2016 AnalysisKunal Gandhi
Rarely has there been a budget as highly anticipated as this one.
Coming on the heels of the defeat of the ruling BJP in the recent Delhi elections, there were expectations that the original ‘Maximum governance, minimum government’ model would give place to a more populist agenda.
India Inc on the other hand expected improving the ease of doing business and a more rational tax regime.
While Corporate tax was lowered and Wealth tax was abolished, a major theme in the budget was creating a social security framework. Targeting a GDP growth rate of 8 – 8.5%, the budget plans to keep the deficit to within 3.9% of GDP by laying special emphasis on infrastructure development with a major spend budgeted on Road building.
All in all, though there were no big bang reforms, the budget 2015 was a good mix of Pragmatism and Populism. We are optimistic about growth and believe a lot more reforms are expected in the coming 3 years.
Publication - RSM India Budget 2016 Key AspectsRSM India
We are pleased to enclose herewith our publication viz. 'India Budget 2016 – Key Aspects'which provides a broad overview of the Union Budget 2016-17 presented on 29thFebruary 2016. While we have largely covered direct and indirect tax proposal of the Indian Government for the fiscal year 2016-17, other major policy initiatives having significant impact on the business in general, have been briefly dealt with.
In the midst of an uncertain global economic outlook, India is emerging as the new ‘global economic hotspot’. The Indian economy is estimated to grow at 7.6% in FY 2015-16 and is expected to grow at 7% to 7.75% in FY 2016-17, making it the fastest growing major economy in the world. The Union Budget 2016 is primarily driven with the objective of accelerating investment in infrastructural sector, fiscal consolidation and reducing litigation.
In our budget publication, we have analysed the significant budget proposals and have additionally included the following reference chapters:
• G20 Countries - Comparative Corporate and Personal Tax Rates
• DTAA Rates
• Tax Incentives for Businesses
• Direct Taxes and Service Tax Compliance Calendar
• TDS Chart
We trust you will find the same useful.
Malaysia was hit by Covid 19, therefore, resulted the economy recession, thousand of company shut down and million of employee retrench from the employment, therefore Budget 2021 aim to stimulus the weak economy and protect the Malaysian from Covid threatening.
After Geran Khas Prihatin 1.0 was release last Mar 2020, some of the business group was not aware or eligible to any financial assistance. However, the enhance financial support not only to boost the economic growth domestically and ensure the none of the SME neglected.
Malaysia sme economy stimulation package and Penang Government aidsB.H. Loh & Associates
The government take care SME financial need who are the one of the country economy pillar, to prevent the massive retrenchment nationwide, Therefore, our PM was launching a new package to assist the SME. Click to learn more.
政府照顾作为国家经济支柱之一的中小企业的资金需求,以防止全国范围内的大规模裁员。因此,我们的首相推出了一项新计划,以协助中小企业。 点击了解更多
Malaysia economy stimulation 2020 & Penang Government Finance AssistanceB.H. Loh & Associates
Malaysia was announced the economy stimulation 2020 by Prime Minister on 27 March 2020. Let us take a close look, how both Federal Government and Penang State Government economiy package could benefited you and your's family.
Budget 2018 has been long awaiting, any surprise? Emm..Let us check out, who and how to benefit. In fact, the Budget 2018 retain the similar relief as per Budget 2017.
The LLP is an alternative choice for those who are sole proprietorship. But now there are more choice to select. Let us examined what are the difference between the LLP & company
Budget 2017, continue from the previous year, Malaysia Government granted some relief to medium income group and bottom group, beside the government increase the Brim, to sustain the people from adverse economic condition.
The personal reliefs 2016 would further enhance the personal taxpayers as they can claim more tax relief if compare previous YA. Therefore, by studying this slideshare, the taxpayer needs to understand how could they benefit
YA 2015, personal reliefs & tax rate, is assisting the Malaysia taxpayer to reduce their tax liability legally.
This slide share would cover the various aspects, including the personal, spouse, child, parent and as well as medical and financial related reliefs.
Besides that, we also cover the tax rate and tax submission calendar for easy reference.
Exploit it today!
Cambodia a newly emerged South East Asia Country, the effort of the government to liberalize the international trade with the rest of the world. The Cambodia has their own advantage compared to other countries
Budget 2016 is an overall review of annual budget and revenue tax treatment. It will serve a guide to entreprenuer to plan ahead for YA 2016. For more understanding explore today!
Limited Liability Partnership (LLP) is a new form of business vehicle. However, the treatment of tax is totally difference with conventional tax computation. This presentation slide serves as a guide to understand how the LLP being taxed and the treatment of unabsorbed business loss and unabsorbed capital allowance.
Winding up of a company and Limited Liability Partnership (LLP)B.H. Loh & Associates
Winding up is a process where the company dissolve from the registration. We will guide you through on how to step by step to strike off from the registration.
Legal practitioner have been updated with the requirement of Legal Professional Act1976.
It provide a practical guide on how to complied with the requirement of the act beside charging the GST output tax and claiming an input tax.
Setting Up A Foreign Limited Liability Partnership (Foreign LLP)B.H. Loh & Associates
etting up a foreign limited liability partnership (Foreign LLP) as simple as a local limited liability partnership (Local LLP). One of the criteria of LLP is simple to manage and protection to the partner. Therefore, LLP become wider and wiser choice to those who want to manage their business efficiently and effectively.
What is your choice of business vehicle?
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
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Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
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VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
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2. www.company.com
Training expenses of GST
• The expenses incurred for GST and accounting
related training and ICT will be given double
deduction.
• The training expenses reimburse by training
grant shall be disregarded.
• Effective YA 2014 to 2015 (Gazetted by way of
statutory order)
B. H. Loh & Associates
Budget
2014
Budget
2014
3. www.company.com
The capital allowance on ICT
• The accelerated capital allowances for ICT on
initial allowance of 20% and an annual
allowances of 80% incurred on ICT.
• The ICT included software, communications and
network and computer.
• Effective w.e.f YA 2014 – YA 2016.
B. H. Loh & Associates
Budget
2014
Budget
2014
4. www.company.com
The capital allowance on ICT
• Widened the non-application rule to the persons
who have been granted investment allowance or
exemption under Sec 127.
• If the ICT equipment is disposed of with or
without consideration within 2 years from the
date of purchase, the allowance will be
withdrawn.
• PU(A) 217/2014
B. H. Loh & Associates
Budget
2014
Budget
2014
5. www.company.com
The Secretarial fee and tax fee
• The tax deductions allowed in the income tax
liability of taxpayers :
• Effective YA 2015 (Gazetted by way of statutory
order)
No. Professional fee Max (RM)
1 Secretarial fee 5,000.00
2 Tax fee (Income tax and
GST)
10,000.00
B. H. Loh & Associates
Budget
2014
Budget
2014
6. www.company.com
Tax rate for company (Resident)
• For a resident company with a paid-up capital of up to
RM2.5 million, the rates will be reduced to :
• Above rate are applicable to companies and limited liability
partnership.
• Schedule 1 (Income Tax Act 1967)
No. Chargeable income 2016 2015
1 Chargeable income up to
RM500,000
19% 20%
2 The remaining chargeable income 24% 25%
B. H. Loh & Associates
Budget
2015
Budget
2015
7. www.company.com
Tax rate for company (Non Resident)
• The non-resident company or branch the income
tax rate would be 24%(YA 2016) and 25% (YA
2015).
• Schedule 1 (Income Tax Act 1967)
B. H. Loh & Associates
Budget
2015
Budget
2015
8. www.company.com
Personal tax rate (Resident)
Chargeable
income
YA
2015(%)
Income
Taxes
1 – 5,000 0 0
5,001 – 10,000 1 50.00
10,001 – 20,000 1 100.00
20,001 – 35,000 5 750.00
35,001 – 50,000 10 1,500.00
50.001 – 70,000 16 3,200.00
B. H. Loh & Associates
Budget
2015
Budget
2015
9. www.company.com
Personal tax rate (Resident)
Chargeable
income
YA
2015(%)
Income Taxes
70,001 – 100,000 21 6,300.00
100,001 – 150,000 24 12,000.00
150,001 – 250,000 24 24,000.00
250,001 – 400,000 24.5 36,750.00
Above 400,000 25
B. H. Loh & Associates 9
Budget
2015
Budget
2015
10. www.company.com
Tax rate for individual (Non Resident)
• Non-resident individuals’ income tax
rate would be reduced to 25% (YA
2016) and 26% (YA 2015)
• Schedule 1 (Income Tax Act 1967)
B. H. Loh & Associates
Budget
2015
Budget
2015
11. www.company.com
Thank you
B. H. Loh & Associates
Address :
No. 1-3-15, Goldhill Complex,
Tingkat Paya Terubong 1,
11060 Penang.
H/P No. : 016-4893382
Email : bhlohass@gmail.com
Web-site / facebook : bhloh.com.my
B. H. Loh & Associates