Companies are bucking up to meet TAX laws - YYC Business School | YYC商学院

Companies are bucking up to meet TAX laws

“在现今的数码时代,如果还背着传统思维,那就等于给波音787装上拖拉机的马达,想飞也飞不起来。” ——马化腾
30 Mar
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 tax laws.
随着越来越多的公司希望掌握有关税法的技术知识,中小企业在研讨会上的参与程度也越来越高。


 Recent IRB Tax Efforts
最近内陆税收局的追税动向

  • Last year, Prime Minister Datuk Seri Najib Razak announced the establishment of the Collection Intelligence Arrangement (CIA) under the Finance Ministry (MOF). The CIA will enable the sharing of data among the IRB, Royal Malaysian Customs Department and Companies Commission Malaysia (SSM) to reduce tax leakage and improve efficiency.
    去年,首相拿督纳吉宣布在财政部(MOF)下成立追税情报小组(CIA),以让内陆税收局(IRB)、关税局及公司委员会(SSM)之间共享数据,为减少漏税和提高效率。

  • In August 2017, the Customs Department and IRB inked a standard operating procedure (SOP) for the joint audit programme that will see them conduct joint audits as well as share information on companies to improve the collection of GST and corporate tax. The joint audits are limited to companies in the Klang Valley for now but would soon be extended nationwide.
    而在 2017年8月,关税局与内陆税收局签署了联合审计行动的标准作业程序(SOP),除了进行联合审计,也共享有关公司的信息,以促进征收GST和公司税的效率。联合审计目前将在巴生谷地带先行进行,很快将会在全国推广。


The challenge for SMEs?
中小企业面临的挑战?

  • The challenge for SMEs in complying with tax laws is their inability to differentiate deductible and non-deductible expenses.
    中小企业在遵守税法方面面临的挑战,是无法正确区分可扣税和不可扣税的费用。

  • Being audited is a common thing and it is something that should be expected by companies. Not every audit means you did something wrong. It is just likely that the company is in a higher-risk category for under-declaration. Cases can be closed without a problem if everything is in compliance.
    被进行税务审计其实是一件普通的事情,是公司应该预料到的事情。被审计不一定代表你做错了什么。只是该公司属于更高的风险。如果一切符合税法合规度便可以没问题地结案。


Difference between tax audit and tax investigation?
税务审计与调查的不同?

  • A tax audit is done to check that a company has paid the correct amount of tax.
    税务审计是为了检查公司是否支付了正确的税款。

  • A tax investigation, on the other hand, is a more severe approach taken by the authorities to find out how much tax a company has evaded.
    另一方面,税务调查则是当局采取更严厉的措施,查明公司逃税的数额。

  • However, majority of companies that are audited do end up getting fined as most don’t have the full knowledge to be compliant.
    然而,大多数被审计的公司最终都会被罚款,因为大多数公司没有充分的税务知识,结果无法完全合规。

  • Industries that deal more with cash have a higher tendency for non-compliance.
    多数有现金交易的行业不合规的趋势更高。

Source (资料源自):
The Star, 25 September 2017