电子发票2024:跨境交易该如何处理？
SOCSO 社險 和 EIS 就业保险 上限额从原有的 RM5,000 提高至 RM6,000
⚓️ SOCSO 社險 和 EIS 就业保险 上限额正式从 原有的 RM5,000 提高至 RM6,000。 . 这项提案终于在2024年10月1日，正式生效。这表示2024年10月的薪金开始，将会缴纳更多的 SOCSO 社险 和 EIS 就业保险。 . SOCSO 🔺雇主缴纳额从最高RM86.65提高至 RM104.15 🔺雇员缴纳额从最高RM24.75提高至 RM29.75 . EIS 🔺雇主缴纳额从最高RM9.90提高至 RM11.90 🔺雇员缴纳额从最高RM9.90提高至 RM11.90 . ⏬ Download SOCSO (Amendment) Act 2024 : https://ancgroup.biz/wp-content/uploads/2024/10/Act-A1724.pdf ⏬ Download EIS (Amendment) Act 2024 : https://ancgroup.biz/wp-content/uploads/2024/10/Act-A1725.pdf ANC Group – Your Personal Tax Advisor Tax […]
SOCSO and EIS Ceiling increased from RM5,000 to RM6,000
With effect from 1 October 2024, SOCSO and EIS Contribution ceiling has been increased from RM5,000 to RM6,000. This will take effect for October Payroll / Salary. SOCSO Contribution 🔺Employer Contribution will increased from highest of RM86.65 to RM104.15 🔺Employee Contribution will increased from highest of RM24.75 to RM29.75 . Employee Insurance System 🔺Employer Contribution […]
所得税（电子发票）规则 2024
⚓ 2024年9月30日，马来西亚政府正式发布《所得税（电子发票）规则 2024》，为电子发票的发行提供了全面的指南。 . 主要亮点包括： . 1️⃣ 强制性电子发票的门槛将基于2022年财务报表中的营业额确定。 . 2️⃣ 电子发票规则不适用于： – 外国外交机构 – 不从事商业活动的个人 – 法定机构、法定权力机关或地方政府在根据任何成文法履行职能时的收款、费用、收费、法定征费、传票、罚款和罚金，以及在2025年7月1日之前出售的货物或提供的服务的交易。 – 在2025年7月1日之前，国际组织出售的货物或提供的服务的交易。 . 3️⃣ 规则规定了电子发票中必须包含的55项资料和附加信息。一些是强制性的，而另一些是可选的。 . 4️⃣ 电子发票规则 2024 的生效日期为 2024年10月1日。 . 对于第二阶段和第三阶段的企业，其生效日期保持不变，分别为2025年1月1日和2025年7月1日。 . 然而，对于营业额达到1亿令吉的企业（第一阶段），电子发票的生效日期现为2024年10月1日，而非先前宣布的2024年8月1日。 . 此更改可能反映了马来西亚内陆税收局（IRBM）对第一阶段企业在实施中的困难给予的让步。 . 我们将寻求当局的进一步澄清。 . ⏬ 法律文件链接: https://ancgroup.biz//wp-content/uploads/2024/10/PUA-265-2024-1.pdf
What is the Tax Treatment of Benefits in Kind? – LATEST UPDATE : PUBLIC RULING NO. 11/2019
PUBLIC RULING NO. 11/2019 : Benefits in Kind The objective of PUBLIC RULING NO. 11/2019 : Benefits in Kind is to explain – a) The tax treatment in relation to Benefits in Kind (BIK) received by an employee from his employer for exercising an employment, and b) The method of ascertaining the value of BIK […]
What is the Tax Treatment of Tax Borne By Employers? – LATEST UPDATE : PUBLIC RULING NO. 11/2016
PUBLIC RULING NO. 11/2016 : TAX BORNE BY EMPLOYERS The objective of PUBLIC RULING NO .11/2016 : TAX BORNE BY EMPLOYERS is to explain the computation of – (a) perquisite relating to income tax of an employee borne by an employer; and (b) tax payable by the employee who is entitled to this perquisite. What […]
What is the Tax Treatment of Gratuity Received? – LATEST UPDATE : PUBLIC RULING NO. 9/2016
PUBLIC RULING NO. 9/2016 : Gratuity The objective of this PUBLIC RULING NO. 9/2016 is to explain the method used to characterise lump sum payments received by employees upon the termination of their employment as gratuity and the tax treatment of gratuity. What is gratuity? When an individual ceases employment upon resignation or retirement, he […]
PUBLIC RULING NO. 5/2019 : Perquisites From Employment
PUBLIC RULING NO. 5/2019 : Perquisites From Employment The objective of this PUBLIC RULING NO. 5/2019 : Perquisites From Employment is to explain the tax treatment on perquisites from an employment received in respect of having or exercising the employment in Malaysia. What are perquisites? According to Public Ruling No.5/2019, perquisites are defined as benefits in […]
Finance Bill 2023 : What are the highlights and benefits to us?
![Finance Bill 2023: What are the highlights and benefits to us? [Part 2]](https://ancgroup.biz/wp-content/uploads/2023/05/FW1289389_PTJ03_24022023_PM-lpr.jpg)
Finance Bill 2023 : What are the highlights and benefits to us? This TaxLetter is a continuation of our WordPress – Budget 2023: What are the highlights and benefits to us? In the the WordPress – Budget 2023: What are the highlights and benefits to us?, we focus on Budget Proposals announced by the Prime Minister’s Budget Speech […]
Budget 2023: What are the highlights and benefits to us?
Revised Budget 2023: What are the highlights and benefits to us? Themed Developing A Civil Malaysia (“Membangun Malaysia Madani”), the revised Budget 2023 proposals were formulated to reflect the principles of accountability and a noble value system that is capable to face the upcoming global economic challenges. The revised Budget 2023 aims to build a […]
