YYC

If I knew better, I wouldn't choose Enterprise...😭

2024-01-23T01:57:57-05:00

When does a business owner need to bear all of the company's debts? 🤔

Answer: When you opted for an Enterprise business structure.

Why is this risky? Because Company Law does not protect Enterprise owners, the business debts are YOUR responsibility.

Starting a business should be about growth, not plunging into debt.

So, what's the smarter choice for your business?

Join Boss Boleh's upcoming online webinar to find your answer! Their entrepreneurship consultant, Mr Haiqal, will guide you through converting from an Enterprise to a Sdn Bhd and break down the essentials of kickstarting a business, helping you keep your business legal and safe!

Boss Boleh are business experts. They have a proven track record of assisting over 1,000 local and international entrepreneurs in setting up their businesses in Malaysia.

Feel free to ask any other business-related questions during the webinar! Haiqal will answer as many questions as he can throughout the webinar.

IT’S FREE!

Act Fast!
Grab Your Free Spot Before They're All Gone –

👉 REGISTER NOW 👈

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MY

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Is your non-listed investment holding company tax efficient?

2024-01-19T08:03:48-05:00

Tax Treatment for Non-listed Investment Holding Company (IHC)

Understanding the tax treatment of an IHC is crucial for businesses that are principally engaged in the activity of holding investments. Most of the time, businesses may not know what constitutes an IHC and its corresponding tax treatments. According to the Inland Revenue Board of Malaysia’s (IRBM) guideline, the tax treatment for an IHC varies depending on whether the IHC is listed on the Bursa Malaysia or not. In this article, we will cover the tax treatment for non-listed IHC, which is provided under section 60F of the ITA.

What is an Investment Holding Company?
An IHC is a company primarily engaged in holding investments. From the IRBM’s perspective, the determination of whether a company is an IHC depends on the following criteria:-

its main activity is the holding of investments; and
not less than 80% of the company’s gross income other than gross income from a business of holding of an investment (whether exempt or not) is derived from the holding of those investments.

In simple terms, the income from the ‘holding of investments’ is non-business income. IHC generates non-business income through various investments, such as dividends from their holding of shares, interest from fixed deposit placement, and rental income from real estate, etc.

What is the tax treatment for non-listed IHC?
Generally, an IHC is not entitled to various preferential tax treatments that are granted to Small and Medium-sized Enterprises (SMEs), such as capital allowance for small value assets (SVA), preferential tax rate of 17%, and so forth. In light of this, here are several tax implications associated with being a non-listed IHC:

A non-listed IHC will be subjected to a higher tax rate as compared to SMEs. The tax rate applicable to IHC is a flat rate of 24%.
The allowable deduction amount is restricted and is only allowed for direct expenses incurred in the production of investment income. Any excess of those expenses is to be disregarded.
The allowable amount for general expenses is restricted, where only a fraction of such expenses are allowable for a deduction.
Permitted expenses that are allowable for deduction include:

directors’ fee;
wages, salaries, and allowances;
management fees;
secretarial, audit, and accounting fees, telephone charges, printing and stationery costs and postage; and
rent and other expenses incidental to the maintenance of an office.

As per IRBM’s guideline, the amount deductible will be the lower of:

A x B/4C; or
5% of gross income consisting of dividend, interest and rent (gross investment income) chargeable to tax

Where A is total permitted expenses; B is gross investment income chargeable to tax; and C is the aggregate of gross investment income (whether such dividend or interest is exempt or not) and gains from the realisation of investments.

Unabsorbed losses cannot be utilised against other sources of income and cannot be carried forward to subsequent Years of Assessment.
Not entitled to claim capital allowance as it is not carrying on a trade or business.

Basically, there are different tax treatments for both listed IHC and unlisted IHC. Therefore, it is crucial that businesses fully understand the tax requirements of IHC to maximise their deductions while avoiding penalties for filing an incorrect return form.

Do you know what exactly are the different tax treatments imposed on these two types of IHC? Subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

>> GET YOUR TAX KNOWLEDGE HERE <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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e-Invoicing for telecoms: Are you ready for the change?

2024-01-12T08:01:55-05:00

e-Invoicing - 3 Common Issues Faced by Taxpayers In The Telecommunications Industry

Running a business is no easy feat, and it becomes even more challenging with the introduction of e-Invoicing. Despite the potential benefits, most businesses still believe that the introduction of e-Invoicing would increase the complexity of the billing processes and make overall business operations more complicated. As such, the Inland Revenue Board of Malaysia (IRBM) has released several FAQs to address the common issues faced by taxpayers from different industries. In this article, we specifically highlight some common
e-Invoicing issues that may be encountered by taxpayers in the telecommunication industry.

Adjustments in relation to the previous bill/ statement issued to the customers
In the telecommunication sector, billing errors are one of the commonly faced issues. It is common for telecommunication service providers to impose incorrect charges by mistake. Upon implementation of e-Invoicing, what should a telecommunication service provider do to rectify the billing errors?

Based on the current business practices, telecommunication service providers will reflect the adjustment in the next cycle bill/statement. According to the FAQs, the telecommunication service provider is allowed to apply the same business practices adopted currently. Alternatively, adjustments could be made by issuance of e-Invoice credit note/ debit note/ refund note.
Issuance of invoices to intermediaries such as agents or trading companies
Many telecommunication service providers sell prepaid plans to intermediaries, such as agents or trading companies. These intermediaries, in turn, would then resell the prepaid plans to end consumers. So, in the e-Invoicing era, how should telecommunications service providers document these transactions?

Currently, the telecommunication service providers will issue normal invoices to agents or trading companies for the sale of prepaid plans. Upon implementation of e-Invoicing, the telecommunication service providers are required to issue e-Invoices as proof of income for tax purposes.
Recognition of rental expenses incurred by telecommunication service providers
Telecommunication service providers often operate their business in rented premises owned by individuals and/or companies. With the implementation of e-Invoice, how should the telecommunication service provider recognise the rental expenses incurred?

In situations where the landlord is an individual who is conducting a business (e.g. sole proprietorship) or a company, the landlord is required to issue an e-Invoice to the tenant (telecommunication service provider) as proof of income for tax purposes. On the other hand, the telecommunication service providers will receive the e-Invoice as proof of expense for tax purposes.

However, in situations where the landlord is an individual who is not conducting a business, the tenant (telecommunication service provider) is required to assume the role of the issuer and issue a self-billed e-Invoice to substantiate the expenses for tax purposes.

Do you have any doubts regarding e-Invoicing and its implementation? No worries, we have compiled some Frequently Asked Questions (FAQs) for your reference. For more information, subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

>> GET YOUR TAX KNOWLEDGE HERE <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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What is e-Invoice?

2024-01-12T04:02:43-05:00

After the announcement of Budget 2024, the implementation of e-Invoice has become a nationwide focus.

The Inland Revenue Board Malaysia (IRBM) has set to implement e-invoicing with effective from the year 2024! Businesses with an annual turnover of more than RM100 million will be the first to be required on the implementation e-Invoice system.

What is e-invoicing?

e-invoicing also known as electronic invoicing, is a digital representation of a transaction between a supplier and a buyer. An e-Invoice shall replace any other invoice formats that are presently adopted by businesses.

These include paper invoices, scanned invoices, invoices in pdf format, etc

An e-Invoice contains almost all similar information as a traditional invoice, for instance, supplier’s and buyer’s details, item description, quantity, price excluding tax, tax and total amount.

The difference is that an e-Invoice is a file created in the format specified by the IRBM which can be validated by the IRBM’s MyInvois Portal.

Timeline for the implementation of e-invoicing

e-invoicing will be mandatory for all businesses based on their turnover or revenue thresholds and will be implemented in phases. For businesses with an annual turnover of more than RM 100 million, the original implementation date of 1 June 2024, has been postponed to 1 August 2024.

However, following the budget announcement on 13 October 2023, the implementation date for all other businesses has been brought forward by 18 months to 1 July 2025, moving it ahead of the initial date of 1 January 2027.

Who should use e-Invoice? How does the e-invoicing system work? What are the benefits of e-invoicing?

The e-invoicing topic has suddenly become a compulsory subject for every business! Don't want to catch the attention of IRBM in the future? It's best to get acquainted with the rules and details of e-invoicing before it is officially implemented!

Register online tax sharing【e-invoicing 101: SMEs must know】by YYC Now!

>> Register Now <<

【e-invoicing 101: SMEs must know】

Date：12 January 2024 (Friday)

Time：2:30PM - 4:00PM

Speaker：Zen Chow, YYC Tax Practice Leader

Platform: Zoom

Fee: Free

What Can I Learn From This Webinar?

✅Implementation Timelines

✅Mandatory Adoption

✅Benefits of e-invoicing

✅e-Invoice Workflow Overview

✅e-Invoice Models

✅Scenarios Requiring e-Invoices

✅Required Fields

How will the e-Invoice system be implemented and operated exactly?

Join 【e-invoicing 101: SMEs must know】to know more about the details

>> Register Now <<

P.S. If you prefer Mandarin Session... GOOD NEWS! There will be a live sharing session conducting in Mandarin on 31st of January 2024 @ 2.30 PM!

>> Register for Mandarin Session <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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Are you paying more income taxes than you should?

2024-01-05T08:02:39-05:00

Ways to reduce your personal income tax

The tax filing season can be a stressful time for individual taxpayers, and the common objective among taxpayers often revolves around reducing income tax burdens and ultimately paying less income tax. However, many taxpayers often lack awareness of updates and changes to tax reliefs, resulting in missed chances for potential tax savings during the filing process. In this article, we will highlight to you some often overlooked tax reliefs, ensuring that you do not miss out on claiming any eligible tax relief during this year’s filing!

Private Retirement Scheme (PRS)
Individuals who contribute to their PRS funds can claim personal tax relief of up to RM3,000 per year. This tax relief was specially introduced by the government to encourage individuals to have an additional savings scheme and stands as one of the commonly overlooked tax reliefs for taxpayers. For taxpayers, this tax relief is a plus since it allows them to save more for retirement while still claiming yearly tax relief. For example, if your tax bracket is 19%, your RM3,000 PRS contributions will give you tax savings of RM570. Additionally, this tax relief is available until the year of assessment of (YA) 2025.
Medical expenses on serious diseases, fertility treatment and vaccination
With effective from YA 2023, the RM8,000 cap on tax relief for medical expenses related to serious diseases, fertility treatment, and vaccinations has been increased to RM10,000. Additionally, the scope of medical expenses has been expanded to include intervention expenditures for Autism, Attention Deficit Hyperactivity Disorder, Global Development Delay, Intellectual Disability, Down Syndrome and Specific Learning Disabilities, which are limited to RM4,000.
Lifestyle relief and additional lifestyle relief - related to sports activity
Despite the fact that this tax relief is widely known, many taxpayers remain unaware of the eligibility criteria, which leads to an underutilization of this tax relief. Basically, taxpayers can enjoy tax relief of up to RM2,500 on lifestyle expenses incurred for themselves, their spouse and/or children. This includes:

Books, journals, newspapers, or other similar publications (both physical and e-books)
Personal computer, smartphone or tablet
Sports equipment and gym membership
Internet subscription fee

Another tax relief that most taxpayers might overlook is the additional tax relief of RM500 for the purchase of sports equipment, rental/entry fees for sports facilities and registration fees in sports competitions. Taxpayers are allowed to claim this relief in addition to the existing lifestyle relief, provided that the total amount claimed under this relief has not been claimed under the existing lifestyle tax relief.

Electric vehicle (EV) expenses
Although this relief was introduced in 2022, many people tend to overlook it and may not keep any relevant receipts to claim for tax deductions. This relief allows individuals to claim a deduction of up to RM2,500 for expenses incurred for EV charging facilities, including installation, rental, hire-purchase of equipment, or subscription fees. Additionally, in an effort to promote the usage of EVs, the government has extended this tax relief to YA 2027.

There are numerous other tax reliefs that have not been addressed in this article. If you want to learn more about the available tax reliefs to maximize your tax savings, subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

>> GET YOUR TAX KNOWLEDGE HERE <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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Budget 2024 Unwrapped: SME Financing & Grant Opportunities 💰

2023-12-29T21:02:04-05:00

📢 JUST IN!
The much-anticipated Budget 2024 has just dropped, bringing a wealth of information!

Wondering what this means for SMEs like yours? Join Boss Boleh's upcoming online webinar and learn about financing and grant opportunities that you might not have been aware of!

Securing growth funding can transform SMEs! And yes, we know that navigating the world of financing and grants can often be challenging and time-consuming! 🕐 Let us help you get started - this webinar won't cost you a dime!

📌 Webinar Highlights:

✅ Preparing a top-notch document for financing applications.

✅ Understanding the critical role of management accounts.

✅ Navigating through diverse financing options tailored to your business.

✅ Discovering grants that could redefine your growth story.

🗓️ Mark your calendar:

Date: 11 January 2024 (Thursday)

Time: 10:30am - 12:00pm

Fee: Free

Platform: Zoom

Reasons You Can't Miss Out:

🗞️ Fresh Insights: Budget 2024 just got announced! We've sifted through it and summarized the key points, especially for YOU.

📚 Expert Guidance: Leverage the expertise of industry leaders to secure the funding your business deserves.
👨🏻‍💻 Networking: Connect with fellow SME leaders and share insights.

Growth opportunities wait for no one!
Register now to supercharge your SME's financial strategy. 💻📈

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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Is your online shopping subject to additional tax?

2023-12-29T08:02:01-05:00

Implementation of Sales Tax on Low-Value Goods (LVG)

With the development of technology and the increasing convenience of internet access, an increasing number of people have shifted their shopping habits towards online shopping. While the shift brings several advantages to individuals and online businesses, it is not always the case for traditional retail businesses.

According to the current sales tax legislation, no taxes are imposed on imports of LVG (priced below RM500). This results in unfair treatment for retail businesses, as locally produced goods are subject to sales tax. In response to these disparities and to address the loophole, the government has reassessed its tax policies by introducing the LVG tax. This initiative reflects the government's commitment to examining the fairness of the tax system. According to the Royal Malaysian Customs Department, the sales tax on LVG was set to come into effect on 1 January 2024, which aims to rectify the unfair advantage for online businesses selling directly to Malaysian consumers compared to retail businesses in Malaysia.

What is LVG?

LVG refers to all goods that are sold at a price of less than RM500 and are brought into Malaysia by land, sea or air mode. However, this tax will not apply to specific items, such as:

cigarettes;
tobacco products;
intoxicating liquors;
smoking pipes (including pipe bowls);
electronic cigarettes and similar personal electric vaporizing devices; and
preparation of a kind used for smoking through electronic cigarette and electric vaporizing device, in forms of liquid or gel, whether or not containing nicotine.

What is the tax rate and how is the sales value for LVG determined?

A 10% sales tax will be imposed on the LVG that are sold online and shipped from abroad to customers in Malaysia. Such tax is calculated based on the sales value of LVG, and this excludes any tax, duty, fee or other charges such as transportation, insurance or other cost that are chargeable on the LVG’s sale. Moreover, sales tax on LVG will be charged based on the sale value per piece/unit.

What is the threshold for registration?

Sellers with a total sales value of LVG brought into Malaysia that exceeds RM500,000 in 12 months period are liable to be registered as Registered Sellers.

In summary, the government’s introduction of sales tax on LVG represents a strategic initiative to foster a more equitable marketplace. It is crucial for both buyers and sellers to stay informed about the LVG and its implications.

No worries, subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

>> GET YOUR TAX KNOWLEDGE HERE <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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What is e-Invoice?

2023-12-28T03:57:28-05:00

After the announcement of Budget 2024, the implementation of e-Invoice has become a nationwide focus.

What is e-invoicing?

These include paper invoices, scanned invoices, invoices in pdf format, etc

An e-Invoice contains almost all similar information as a traditional invoice, for instance, supplier’s and buyer’s details, item description, quantity, price excluding tax, tax and total amount.

The difference is that an e-Invoice is a file created in the format specified by the IRBM which can be validated by the IRBM’s MyInvois Portal.

Timeline for the implementation of e-invoicing

Who should use e-Invoice? How does the e-invoicing system work? What are the benefits of e-invoicing?

Register online tax sharing【e-invoicing 101: SMEs must know】by YYC Now!

>> Register Now <<

【e-invoicing 101: SMEs must know】

Date：5 January 2024 (Friday)

Time：10:30AM - 12:00PM

Speaker：Zen Chow, YYC Tax Practice Leader

Platform: Zoom

Fee: Free

What Can I Learn From This Webinar?

✅Implementation Timelines

✅Mandatory Adoption

✅Benefits of e-invoicing

✅e-Invoice Workflow Overview

✅e-Invoice Models

✅Scenarios Requiring e-Invoices

✅Required Fields

How will the e-Invoice system be implemented and operated exactly?

Join 【e-invoicing 101: SMEs must know】to know more about the details

>> Register Now <<

P.S. If you prefer Mandarin Session... GOOD NEWS! There will be a live sharing session conducting in Mandarin on 9th of January 2024 @ 2.30 PM!

>> Register for Mandarin Session <<

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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Self-billed e-Invoice as a Valid Proof of Expense

2023-12-22T08:02:37-05:00

Self-billed e-Invoices

The government has introduced self-billed e-Invoices as part of its e-invoicing system. Self-billed e-Invoices redefine the roles of suppliers and buyers in the e-invoicing process. It revolutionizes the conventional e-invoicing process by allowing buyers to take on the role of suppliers, issuing e-invoices on behalf of the suppliers. This article will delve into the concept of self-billed e-Invoices, aiding businesses in gaining a comprehensive understanding of this e-invoicing method.

What is a self-billed e-Invoice?

Unlike the traditional method of e-invoicing where the supplier creates and issues the e-Invoices to the buyer, a self-billed e-Invoice is a type of e-Invoice that is created and issued by the buyer on behalf of the supplier. In a self-billed e-Invoice scenario, the buyer will assume the role of the supplier, acting as the issuer of the e-Invoice to create the e-Invoice, which is then submitted to the Inland Revenue Board of Malaysia (IRBM) for validation. Once validated, the buyer can use the validated e-Invoice as proof of expense for tax purposes.

E-invoicing goes beyond converting an invoice to a PDF. One of the basic requirements for issuing an e-Invoice is the completion of 51 required fields. The IRBM has provided a list specifying the details to be included by the buyer in a self-billed e-Invoice. Buyers play a crucial role in the self-billed e-invoicing process, as they are responsible for obtaining necessary information from the supplier to ensure the accuracy and completeness of e-Invoice details. The required fields for e-Invoice will include the buyer's and seller's names, addresses, tax identification numbers (TIN), a description of the products or services, quantities, pricing, etc.

What scenario requires the issuance of a self-billed e-Invoice?

According to IRBM’s guidelines, there are certain circumstances where another party (other than the Supplier) will be allowed to issue a self-billed e-Invoice on behalf of the Supplier, which include:

Payment to agents, dealers, distributors

Goods sold or services rendered by foreign suppliers

Profit distribution (e.g., dividend distribution)

e-Commerce transactions

Pay-out to all betting and gaming winners

Acquisition of goods or services from individual taxpayers who are not conducting a business

Let's look at the following example to have a better understanding of a self-billed e-Invoice:

A property agent successfully sells a house and receives a commission from the property development company. However, since the property agent is unable to issue an e-Invoice for the service rendered, the property development company (buyer) would need to assume the role of the supplier, acting as the issuer to generate a self-billed e-Invoice as proof of expense for tax purposes.

In summary, self-billed e-Invoices are an important tool for businesses to document an expense. However, businesses need to understand when and how to apply this e-invoicing method to maximize its benefits within their operational landscape. Would you like to learn more about e-invoicing?

No worries, subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

> Get your hands on the latest tax knowledge <

P.S If you yet to join our e-invoicing webinar, secure the limited seats for the special re-run session @ bit.ly/4aimHYx

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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Why is consolidated e-Invoice important to you?

2023-12-08T08:03:17-05:00

Simplify Invoicing Process: The Importance of Consolidated e-Invoices

When stepping into the e-invoicing era, businesses must familiarise themselves with various types of e-Invoices and understand which types of transactions or situations call for which types of e-Invoices. There are several types of e-Invoices available, such as normal e-Invoices and consolidated e-Invoices. Businesses must be able to identify and choose the best way to implement e-invoicing based on their specific circumstances and needs. In this article, we will provide you with an understanding of the concept of consolidated e-Invoice and show you how it can streamline and simplify your invoicing process.

What is a consolidated e-Invoice?

Suppliers may issue normal receipts or invoices and have the option to aggregate them into a consolidated e-Invoice. This method enables suppliers to aggregate multiple receipts or invoices, even from different dates and involving various buyers, into a single consolidated e-Invoice. It eliminates the necessity of issuing separate invoices for each transaction.

Consolidated e-Invoices typically apply to certain business-to-consumer (B2C) transactions. In cases where buyers do not require an e-Invoice, suppliers may issue a normal invoice to the buyers in accordance with current business practice. Subsequently, suppliers may aggregate these normal invoices and issue a consolidated e-Invoice to support the transactions made. Furthermore, the Inland Revenue Board (IRB) has set a specified timeframe for the submission of consolidated e-Invoices. According to the IRB’s guidelines, suppliers are required to submit consolidated e-Invoices to IRB within seven calendar days after the month-end.

Creating individual invoices for each transaction is an extremely time-consuming task for organisations. Businesses may need to invest additional costs and require more resources to handle the invoicing process, which may potentially affect the overall business operations. Conversely, consolidated e-Invoices can simplify and expedite the company’s billing process, effectively reducing the time spent on handling e-Invoices while improving business efficiency.

Which industries are prohibited from issuing consolidated e-Invoices?

According to IRB’s guidelines, certain industries are prohibited from issuing consolidated e-Invoices. This also implies that these industries would have to issue individual e-Invoices for each transaction. These industries include:

Automotive;

Aviation;

Luxury goods and jewellery;

Construction;

Wholesalers and retailers of construction materials;

Licensed betting and gaming; and

Payment to agents / dealers / distributors.

In summary, consolidated e-Invoice serves as a great way for businesses to streamline their invoicing processes. Have you ever wondered what steps should you take to ensure a successful transition to e-invoicing for your business?

No worries, subscribe to TaxPOD now to access decades of tax-saving knowledge at your convenience, anytime and anywhere.

Visit https://taxpod.com.my/taxknowledge now.

> Get your hands on the latest tax knowledge <

P.S If you yet to join our e-invoicing webinar, secure the limited seats for the special re-run session @ bit.ly/W2EPj

No.32 & 34, Lorong Thambi 2, Jalan Brunei
Kuala Lumpur Wilayah Persekutuan 55100
MALAYSIA

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