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Employers must file these tax forms

通过E表格审计,内陆税收局发现最近许多雇主并没有履行他们的义务。

Other than furnishing a Form E, employers are also responsible to notify the IRBM the new employment, cessation of employment, retirement, death or departure from Malaysia of an employee.
除了申报E表格,雇主也有义务向内陆税收局通知聘请新员工、员工离职、退休、死亡及离开马来西亚。


1. Form CP 22 Notification of new employee
CP22 表格:聘请新员工的通知书

Upon employing a new employee, the employer has obligations to notify the IRBM assessment branch by filing and submitting a form CP 22 within one month…

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Companies are bucking up to meet TAX laws

More small businesses are trying to get their house in order as the Inland Revenue Board (IRB) steps up efforts in conducting audits.
随着内陆税收局加大力度追税,越来越多商家在努力整顿公司账目以达到税法合规。

Companies are more concerned now. Some businesses, which previously did not have proper systems, are now setting up a Sdn Bhd and getting things in order.
公司现今更上心,有些企业以前没有合适的系统,现在都已经转成私人有限公司及建立系统化整顿账目。

Higher participation of SMEs at its seminars as more companies are looking to equip themselves with the technical knowledge to comply with…

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Customs updated a GST Guide again! 关税局再更新了GST指南!

The Royal Malaysian Customs Department (Customs) updated the Guide on Accounting Software Enhancement Towards GST Compliance again after one month.
Last update was on 5th February 2018 and the latest update on 8th March 2018.
关税局继2018年2月5日发布了GST会计软件指南后, 才一个月,又在2018年3月8日发布了最新的GST会计软件指南!

The updates are mainly on Field 15 of GST-03 Return.
而这次的更新主要还是有关GST-03报税表的“第15项”。

There are some advised/proposed tax codes within the guide which caused disputes…however, as mentioned in the guide its “not mandatory” and while Customs has mentioned there…

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GST Updates: Taxable Period, Tax Codes & GST Return-03

1. Updates on Taxable Period  应纳税期的更新
2. Updates on GST Tax Codes GST 税务代码的更新
3. Updates on Changes in GST-03 Return Form GST-03申报表更改的详情


[ 1. Updates on Taxable Period  应纳税期的更新]

GST registrants may now request to the Director General of Customs for a two months taxable period (Bi-Monthly) subject to the following conditions:
GST注册商家可向关税局总监申请换成两个月制的应纳税期(双月制),须符合以下条件:• Applicable only for registrants with a monthly taxable period
只适用于每月纳税期的GST注册商家
• Registrants under cash basis industries such as retailing are not allowed…

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Employment Insurance System to be implemented from January 2018

  • Employment Insurance System(EIS) is a form of social safety net that aims to help workers who lose their jobs. EIS contains two components of benefits namely financial assistance and employment services programmes.
    就业保险计划是一项社会保障系统,旨在帮助失业的人。它包含了财务援助和就业服务计划两大部分。

  • First component: the affected workers would be provided with temporary income assistance to support themselves and their families while searching for a new job. They would also be given additional financial assistance if they undergo accredited…

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New GST Amendment – Change in GST Return Form

The Royal Malaysian Customs Department (hereinafter referred to as ‘Customs’) has released the Goods and Services Tax (Amendment) Regulations 2017 on 29th December 2017, to amend the GST Regulations at the year-end as most of the amendments are effective from 1st January 2018.
关税局于2017年12月29日颁布了宪报Goods and Services Tax (Amendment) Regulations 2017, 赶在年尾修改GST条例,因为多数修改在2018年1月1日生效。

From these amendments, businesses should be aware of the change in GST-03 Return Form field 15 as the businesses affected…

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