Monday, January 24, 2022

Exchange of Information [信息交换]








1. 2021年所得税 (信息交流) 细则于2021年12月1日颁布,为与马来西亚达成安排的另一个国家的主管当局 [competent authority] ,在要求提供特定纳税人的信息时所需要依据的程序。

2. 加入我们的 Telegram - http://bit.ly/YourAuditor

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1. The Income Tax (Exchange of Information) Rules 2021 were issued on 1 December 2021 to provide the procedures for the competent authority of another country that has entered into an arrangement with Malaysia to request information of a particular taxpayer.

2. Join our Telegram - http://bit.ly/YourAuditor

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AEOI #系列 / Series

1. 别再逃税了,除非家里有很多 Milo 罐

https://lnkd.in/ee89UaGq

2. 什么是 AEOI

https://lnkd.in/eU72AKfq

3. 内陆税收局说我海外有户口,叫我上去会面,怎么办?

https://lnkd.in/eKnqS9-m

4. 听说最近 Income Tax 到处 查/捉人

https://lnkd.in/eACBmtJk

5. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

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👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9ouss

Tax Treatment - Entities that are Dormant or have not yet started Operations [税务处理 - 处于休眠状态或尚未开始运营的实体]








1. 公司、合作社、有限责任合伙企业 [LLP] 和信托机构都需要报税,即使它们处于休眠状态,也要类似之前,以同样的方式报税。

2. 如果他们没有开始运营,则不必提交暂估应缴税(CP204表格)。

3. 加入我们的 Telegram - http://bit.ly/YourAuditor

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1. Companies, co-operative societies, limited liability partnerships, and trust bodies are all required to file tax returns, even if they are dormant, in the same way, they were in previous years.

2. They do not have to report the estimated tax payable (Form CP204) if they have not started operations.

3. Join our Telegram - http://bit.ly/YourAuditor

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CP 204 #系列 / Series

1. CP204/500 的推迟缴付厘清
[Clarification on Deferment of CP204/500 Payment]

https://lnkd.in/e66q8bnh

2. Application Form for Revision of Income Tax Estimates Amendment For Y/A 2021 & 2022
[2021年和2022年预估应缴所得税 [CP 204] 修订申请表格]

https://lnkd.in/exmkeGb2

3. Guidelines for submission of CP 204 
[CP 204 提交 的指南]


4. New Form CP204B
[新的 CP204B 表格]

https://lnkd.in/eGJakehW

5. 电影和水疗业 : CP204/CP 500 延期支付 [意思是说在 1.4.2021 – 31.12.2021 这段时间,不用交]

https://lnkd.in/eXfEe6KQ

6. #人民与经济强化策略计划 #PEMERKASA 的援助配套 - 6: 从事旅游业相关的公司,被允许延迟缴付 CP 204

https://lnkd.in/ewAQkcks

7. Garis Panduan Operasi Bil. 2 Tahun 2020 [12 Mei 2020]

https://lnkd.in/eUdY2PKc

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👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9ouss

Friday, January 21, 2022

Bookkeeping - Everybody Can Do It - 13: Sale on Credit [赊账销售]














1. 一家公司向客户赊账销售了价值15千令吉的原材料。

2. 这项交易影响到一个资产账户 [Asset Accounts] 和一个收入账户 [Revenue Accounts]。

3. 加入我们的 Telegram - http://bit.ly/YourAuditor

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1. A company sells raw materials worth RM15,000 on credit to a customer.

2. This transaction impacts one of the Asset Accounts and one of the Revenue Accounts.

3. Join our Telegram - http://bit.ly/YourAuditor

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Bookkeeping - Everybody Can Do It

1. Introduction

https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting
[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式:资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues
[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions
[交易]

https://lnkd.in/ec8qyjuE

7. Accounts
[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System
[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)
[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)
[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions
[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit
[ 赊账采购]

https://lnkd.in/e2TFvZ6U

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👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9ouss

Thursday, January 20, 2022

Issue No. 17/2022: Initial Application of MFRS 17 and MFRS 9 – Comparative Information (Amendment to MFRS 17 Insurance Contracts) [初次应用 MFRS 17 和 MFRS 9 - 比较信息 (MFRS 17 保险合同的修正)]









1. The MASB has issued Initial Application of MFRS 17 and MFRS 9—Comparative Information (Amendment to MFRS 17 Insurance Contracts).

2. The Amendment is limited to the transition requirements of MFRS 17 and has no effect on the Standard's other requirements. Due to the differences in the transition criteria between MFRS 17 and MFRS 9 Financial Instruments, this might result in temporary accounting mismatches between financial assets and insurance contract liabilities in the comparative information presented when MFRS 17 and MFRS 9 are first applied.

3. MFRS 17, including this Amendment, is effective for annual reporting periods beginning on or after 1 January 2023.

4. Join our Telegram 👉 http://bit.ly/YourAuditor

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1. 马来西亚会计准则委员会(MASB)已经发布了 MFRS 17 和 MFRS 9 - 比较信息的初始应用(MFRS 17 保险合同的修正)。

2. 该修正案仅涉及 MFRS 17 在过渡时期的要求,不影响该准则的任何其他要求。鉴于《马来西亚财务报告准则》第17条和第9条《金融工具》过渡时期不同的要求,这可能会在初次应用《马来西亚财务报告准则》第17条和第9条时,呈现的比较信息造成金融资产 [financial assets] 和保险合同负债 [insurance contract liabilities] 之间出现暂时性的会计错配 [temporary accounting mismatches]。

3. MFRS 17,包括本修正案,在2023年1月1日或之后开始的年度报告期生效。

4. 加入我们的 Telegram  ✍️ http://bit.ly/YourAuditor

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Latest Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年 的实践审查年度报告]

https://lnkd.in/eRAErf68

2. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入 特别报税方案]

https://lnkd.in/eqhVhXda

3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之 施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]

https://lnkd.in/enJNxX9Q

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

https://lnkd.in/eu3ZX_rB

9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的 公司治理指南]

https://lnkd.in/e5pEbgpt

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程 (关于职业道德、行为和实践)的修订]

https://lnkd.in/euRvPuNy

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税 (纳闽商业活动的要求)条例]

https://lnkd.in/etg252Kb

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

https://lnkd.in/eGmGXRaU

13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]

https://lnkd.in/e5e-J8SV

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]

https://lnkd.in/e_NxSBxF

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

https://lnkd.in/ejJyjQFs

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金的 所得税双重扣税]

https://lnkd.in/eZp57-Vi

18. Double Deduction for Expenditure on Provision of Employees’ Accommodation
[雇员住宿费用双重扣税]

https://lnkd.in/eWPN2Yrn

19. Starting from the YA 2022, Company Secretarial and Tax Filing Fees can claim Deduction even not PAID
[2022课税年度开始,公司秘书费及报税费用,没还钱也可以扣税了]

https://lnkd.in/eKfh7fkz

20. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

21. EPF: extension of 9% statutory contribution rate for Employees
[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司 搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021
[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 12) Order 2021
[2021年所得税 (豁免)(第12号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022
[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022
[非中小型企业租户租金特别扣税 延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Costs of Renovation and Refurbishment of Business Premise is allowable up to 31.12.2022
[营业场所翻修和翻新费用 扣税至2022年12月31日]

https://lnkd.in/dMe-u2bV

31. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026
[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

32. Export of Private Health Care Services – Tax Exemption
[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

33. Instruments in relation to an approved M & A – Stamp Duty Exemption
[与批准的合并或收购有关的文件 – 豁免征收印花税]

https://lnkd.in/eS9EUKdv

34. Double Tax Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金,所得税双重扣税]

https://lnkd.in/erNAhxAn

35. RM 20,000 Tax Rebate for the newly set up Company - ⚠️⚠️ Conditions apply ⚠️⚠️
[开新公司的2万令吉税务回扣是有条件的]

https://lnkd.in/e4HJG2AW

36. Finance Act 2021 has been Gazetted
[2021年财政法令已经在宪报颁布了]

https://lnkd.in/egpicBGF

37. IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
[具合约条款之非流动负债 (国际会计准则第1号)]

https://lnkd.in/ehtBieY2

38. 38. IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
[国际会计准则理事会征求意见稿ED/2021/10 供应商融资安排 (对国际会计准则7和国际财务报告准则7的拟议修正)]

https://lnkd.in/erky8JY2

39. SST – Guide on Food & Beverages
[服务税 - 食品和饮料指南]

https://lnkd.in/ehRuruRa

40. SST – Guide on Parking Services
[服务税 - 停车场服务指南]

https://lnkd.in/emFT9Ven

41. SST – Guide on Motor Vehicle Services or Repair
[服务税 - 机动车服务或维修指南]

https://lnkd.in/eU25Gkht

42. Double Tax Deduction for Expenditure in relation to Vendor Development Programme
[与供应商发展计划有关的支出双重扣税]

https://lnkd.in/ev2e4W8g

43. Tax Deduction for Investment in a Project of Commercialisation of Research and Development Findings
[研究与开发成果商业化项目投资 享有扣税资格]

https://lnkd.in/eZAfyv2S

44. FAQs on the implementation of Tax Identification Number, TIN
[这绝不是天上人间 而是TIN罗地网]

https://lnkd.in/eJvgtUpk

45. TP 1 表格,什么来的
[Something About “Form TP 1”]

https://lnkd.in/em-i-VWx

46. Statutory Minimum Wages - Why Pay Raise is Important?
[法定最低工资 – 为什么加薪很重要]

https://lnkd.in/eGEvjU6C

47. Accelerated Capital Allowance For Excursion Bus
[购买游览巴士享有加速资本津贴]

https://lnkd.in/eEEjDwvG

48. Deferment of the implementation of 2% Withholding Tax on Payment [Commission] Made To Agent etc.
[ 推迟执行向代理商、经销商、分销商支付佣金的2%预扣税]

https://lnkd.in/e-FkqG7b

49. HRD Levy Payment for the newly registered employers for January 2022 has been Resumed
[新注册的雇主,2022年1月恢复支付人力资源开发基金]

https://lnkd.in/e28NiHsv

50. Mandatory Adoption of Prescribed Forms CP21, CP22, CP22A, and CP22B 
[强制性采用指定的表格 CP21、CP22、CP22A 和 CP22B]


51. 只有在扣押令下 IRB 才有权要求银行提供你的信息 
[Power to call for bank information for purpose of making a Garnishee Order application by IRB]


52. Tax Concessions Due to COVID-19 Travel Restrictions expired on 31 December 2021 
[新冠肺炎期间的行动限制所给予的税务宽免于2021年12月31日结束]

https://ccsyourauditor.blogspot.com/2022/01/issue-no-162022-tax-concessions-due-to.html

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👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ http://tiny.cc/9oussz

会计师写给女儿的 32 + 1 封信 - 7 :#成长的因素和成长极限决定了你今日应该做的选择


1. 最近在社交媒体看到一些在会计业工作的朋友的留言,再加上这段时间,刚好我也陆陆续续在和公司的一些伙伴们进行了交流,因此,我突发奇想的想把一路走来所看到的经历和所感悟的职场潜规则,与诸位分享分享。

2. 我就有这么一个朋友,他是典型且在职场上赚到钱及获得成就的受薪一族,每年纳税接近3百千令吉。他肯定不是一毕业,就纳税3百千令吉的!

3. 当年我的室友,一起念 ACCA,我是坚持念完那个,而他是半路辍学的那个。他之所以辍学,并非是因为具有过人的天赋而想要学乔布斯(Steve Jobs ), 比尔盖茨(Bill Gates)和戴尔(Michael Dell)搞创业,而是因为他读不上。众所周知,当年 ACCA 没修完,你就只是一个 LCCI 毕业生。

4. 随后他加入了一家审计公司,在哪里潜伏多年后,选择进入我们所谓的 Commercial Line,到一家建筑公司工作。开始的时候,也是个小跟班,都是干些粗活,又或者做些没有人想做的岗位,到一些连上司也都不想去的地方或工场工作。

5. 自从踏入职场后,我就与他分道扬镳,没有再住在一起来。我可从来没有从他口中听过一句怨言,但是每次见到他,他都是神采飞扬的与我分享他在职场上所见所闻,又或者是有趣的事情,

6. 那时候的我,已经清晰知道自己未来要走的路线,因此,我一直呆在 Audit Firm,领着微不足道的薪水。而他似乎就只是为了赚多一点钱买香烟,因此才离开 Audit Firm,我并没有看到他有什么伟大的理想。

7. 他的能干与不计较,总算获得公司管理层,甚至大老板的赏识。不过,事实是残酷的。他的直属上司告诉他:

👉 你没有什么学历,我们想提拔你都有难度。

👉 难不成你要我们公司的 Profile 里面有个 Accountant 是没有文凭学历的?

👉 难道你工作就只为了买香烟而已吗?你的人生没有目标的吗?因此,#我建议你去读书,然后申请成为 MIA Member,#成为名正言顺的会计师。

8. 就因为这几句话,他愣住了。他没有责怪上司,没有丢辞职信,而是下定决心,重新读书,虽然那时候他已经不再年轻,而且每天都工作到很晚,同时也成家了。

9. 最后,他努力完成了 CIMA,而且还考到蛮高的分数,并且获得表扬。他是有点小聪明,但绝对不是绝顶聪明,这些,他肯定是靠努力换回来的。

10. 后来,经过一番的磨练后,他慢慢培养出一种独有的嗅觉,那就是分辨能力,从而步步高升,越来越被器重,并当上了 CFO 的职位。

11. 其实呢,在职场上,是成长的因素和成长极限决定了你今日应该做的选择,而不是被现有的收入水准局限着你对未来的选择。

12. 很多人都视收入为最高的个人发展指标,因为直接拿薪水来做比较,谁高谁低,显而易见。

13. 京瓷 (Kyocera)名誉会长稻盛和夫认为,人生・事业的结果可以用思维方式×热情×能力的方程式表达。

14. 如果你请教我的这位朋友的话,我相信他会告诉你,最高的个人发展重要指标至少有三项:见识、能力与收入。重视的优先次序应该是见识  能力  收入。

15. 能力的重要性,显然不容忽略,而它在成长因素中扮演的推手。

16. 简单来说就是在看个人收入之际,也要把重心摆在成长因素以及成长极限。

17. 这个顺序是由外至内,由浅及深的。收入水准大家都很容易看得到,但过去和今天的收入,并不决定未来的收入,真正的决定在于收入的增速。

18. 如果仔细去探讨,可以发现增速其实是由成长因素决定,而成长极限却决定了收入的天花板。

19. 所谓的“成长因素”,说白了就是导致你明年的收入会比今年高的因素。

20. 它可能是你的影响力扩大了、责任增加了、能力提升了,又或者是服务年资增加的自然调薪。

21. 当然,最常见的因素还是公司经营良好并健康成长,因此公司全面加薪或发放大红包。

22. 对于成长因素,我们需要去鉴定有那些是可以控制,而那些是无法控制的。那些是长期需要时间酝酿;而那些是短期的。那些是反映了你的个人成长,而那些是体现了公司的成长。

23. 透过成长因素,大致上我们可以评估出个人的成长极限。

24. 如果成长因素属于长期、稳定、可控制的,而在这些成长因素下,你的成长极限令你满意,那么你可以继续干下去。

25. 如果成长因素属于短期、不稳定、不可控制的,而且成长极限令你的发展有所限制,那么你就得思考一下是否要作出改变。

26. 当你很难做出抉择时,不妨回到“你在职场上想要得到什么?”这个问题上。这可能会有很多种不同的答案,比如说:收入、地位、机会、成就、归属感、认同感、自我满足感等等。

27. 对见识、能力和收入三要素的选择和阶段性取舍,就是你的人生的战略,它反映出你的格局,也决定了你未来的路。因此,知道自己在职业生涯中最想要什么绝对是关键。

28. 关于取舍,只需要确认一点,那就是你最想要什么,为了你最想要的你可以放弃什么?

29. 假设,在桌面众多苹果中,你就只能捡起一粒苹果,在多选一的情况下,你选择了那个“一”,其实最能表现你的性格。

30. 人生的结果由选择决定,你选择了什么,放弃了什么,最终决定了你人生的走向和所能达到的高度。

31. 事隔多年,这位朋友虽然转换了跑道,但是每次谈起的时候,他总是不忘当年“一语点醒”他的上司说道:当年要是因为生她的气而辞职的话,今天的我,最高成就或许就停留在一年赚 300千令吉而已,而非一年缴纳 300 千令吉的 Tax 了。

32. 然后呵呵大笑。这个笑有着许多含义。

33. 最后,也要勉励勉励我们的同行。会计公司,其实就是人才的成长摇篮。你在摇动摇篮之际,也提供了一个舞动的职场给所有会计系毕业生,这就是你存在的价值与使命感。

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#会计师写给女儿的 32 + 1 封信

1) 世界这么大,为何没有我容身之地?

👉 https://lnkd.in/eKPmKyyW

2) 走上坡的时候要对别人好一点,因为你走下坡的时候,一样会碰到他们

👉 https://lnkd.in/ehe7w36Z

3) 最终你相信什么就能成为什么

👉 https://lnkd.in/etg7hXh2

4) 写给找工找到绝望的社会新鲜人 - 人若有志,就不会在半坡停止

👉 https://lnkd.in/e4XXxkyf

5) 你的努力终将成就更好的自己 [红苹果与青苹果是不一样的]

👉 https://lnkd.in/ef_kD5fc

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ http://tiny.cc/9oussz

Wednesday, January 19, 2022

Issue No. 16/2022: Tax Concessions Due to COVID-19 Travel Restrictions expired on 31 December 2021 [新冠肺炎期间的行动限制所给予的税务宽免于2021年12月31日结束]










1. On December 24, 2021, the Inland Revenue Board (IRB) updated the FAQ on International Tax Issues Due to COVID-19 Travel Restrictions (FAQ), and announced:

👉 the Tax concessions Due to COVID-19 Travel  Restrictions expired on 31 December 2021

2. Join our Telegram 👉 http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 2021年12月24日,税税局 (IRB) 更新了《关于新冠肺炎的旅行限制导致的国际税收事项》常见问题 [FAQ],并宣布:

👉 关于新冠肺炎期间的行动限制所给予的税务宽免,于2021年12月31日结束

2. 加入我们的 Telegram  ✍️ http://bit.ly/YourAuditor

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

Latest Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年 的实践审查年度报告]

https://lnkd.in/eRAErf68

2. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入 特别报税方案]

https://lnkd.in/eqhVhXda

3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之 施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]

https://lnkd.in/enJNxX9Q

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

https://lnkd.in/eu3ZX_rB

9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的 公司治理指南]

https://lnkd.in/e5pEbgpt

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程 (关于职业道德、行为和实践)的修订]

https://lnkd.in/euRvPuNy

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税 (纳闽商业活动的要求)条例]

https://lnkd.in/etg252Kb

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

https://lnkd.in/eGmGXRaU

13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]

https://lnkd.in/e5e-J8SV

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]

https://lnkd.in/e_NxSBxF

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

https://lnkd.in/ejJyjQFs

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金的 所得税双重扣税]

https://lnkd.in/eZp57-Vi

18. Double Deduction for Expenditure on Provision of Employees’ Accommodation
[雇员住宿费用双重扣税]

https://lnkd.in/eWPN2Yrn

19. Starting from the YA 2022, Company Secretarial and Tax Filing Fees can claim Deduction even not PAID
[2022课税年度开始,公司秘书费及报税费用,没还钱也可以扣税了]

https://lnkd.in/eKfh7fkz

20. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

21. EPF: extension of 9% statutory contribution rate for Employees
[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司 搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021
[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 12) Order 2021
[2021年所得税 (豁免)(第12号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022
[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022
[非中小型企业租户租金特别扣税 延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Costs of Renovation and Refurbishment of Business Premise is allowable up to 31.12.2022
[营业场所翻修和翻新费用 扣税至2022年12月31日]

https://lnkd.in/dMe-u2bV

31. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026
[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

32. Export of Private Health Care Services – Tax Exemption
[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

33. Instruments in relation to an approved M & A – Stamp Duty Exemption
[与批准的合并或收购有关的文件 – 豁免征收印花税]

https://lnkd.in/eS9EUKdv

34. Double Tax Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金,所得税双重扣税]

https://lnkd.in/erNAhxAn

35. RM 20,000 Tax Rebate for the newly set up Company - ⚠️⚠️ Conditions apply ⚠️⚠️
[开新公司的2万令吉税务回扣是有条件的]

https://lnkd.in/e4HJG2AW

36. Finance Act 2021 has been Gazetted
[2021年财政法令已经在宪报颁布了]

https://lnkd.in/egpicBGF

37. IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
[具合约条款之非流动负债 (国际会计准则第1号)]

https://lnkd.in/ehtBieY2

38. 38. IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
[国际会计准则理事会征求意见稿ED/2021/10 供应商融资安排 (对国际会计准则7和国际财务报告准则7的拟议修正)]

https://lnkd.in/erky8JY2

39. SST – Guide on Food & Beverages
[服务税 - 食品和饮料指南]

https://lnkd.in/ehRuruRa

40. SST – Guide on Parking Services
[服务税 - 停车场服务指南]

https://lnkd.in/emFT9Ven

41. SST – Guide on Motor Vehicle Services or Repair
[服务税 - 机动车服务或维修指南]

https://lnkd.in/eU25Gkht

42. Double Tax Deduction for Expenditure in relation to Vendor Development Programme
[与供应商发展计划有关的支出双重扣税]

https://lnkd.in/ev2e4W8g

43. Tax Deduction for Investment in a Project of Commercialisation of Research and Development Findings
[研究与开发成果商业化项目投资 享有扣税资格]

https://lnkd.in/eZAfyv2S

44. FAQs on the implementation of Tax Identification Number, TIN
[这绝不是天上人间 而是TIN罗地网]

https://lnkd.in/eJvgtUpk

45. TP 1 表格,什么来的
[Something About “Form TP 1”]

https://lnkd.in/em-i-VWx

46. Statutory Minimum Wages - Why Pay Raise is Important?
[法定最低工资 – 为什么加薪很重要]

https://lnkd.in/eGEvjU6C

47. Accelerated Capital Allowance For Excursion Bus
[购买游览巴士享有加速资本津贴]

https://lnkd.in/eEEjDwvG

48. Deferment of the implementation of 2% Withholding Tax on Payment [Commission] Made To Agent etc.
[ 推迟执行向代理商、经销商、分销商支付佣金的2%预扣税]

https://lnkd.in/e-FkqG7b

49. HRD Levy Payment for the newly registered employers for January 2022 has been Resumed
[新注册的雇主,2022年1月恢复支付人力资源开发基金]

https://lnkd.in/e28NiHsv

50. Mandatory Adoption of Prescribed Forms CP21, CP22, CP22A, and CP22B 
[强制性采用指定的表格 CP21、CP22、CP22A 和 CP22B]


51. 只有在扣押令下 IRB 才有权要求银行提供你的信息 
[Power to call for bank information for purpose of making a Garnishee Order application by IRB]

https://ccsyourauditor.blogspot.com/2022/01/issue-no-152022-irb-power-to-call-for.html

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ http://tiny.cc/9oussz

Issue No. 15/2022: 只有在扣押令下 IRB 才有权要求银行提供你的信息 [Power to call for bank information for purpose of making a Garnishee Order application by IRB]















1. The Inland Revenue is only permitted to request your information from the bank under a garnishee order

2. When it comes to the new Section 106A of the Income Tax Act 1967, I've noticed a lot of misinformation being shared on the internet.

3. It is true that, if you are not familiar with the law, you may be tempted to trust what you read on social media without realising it.

4. For civil proceedings under section 106 of the Income Tax Act 1967, in order to enable the Director-General of Inland Revenue to obtain the bank account information of the person against whom the judgment is made [i.e. the taxpayer who owes the tax], in this Budget the Government introduced a new section 106A into the Income Tax Act 1967.

5. This allows the Director-General of Inland Revenue the right to require any financial institution to provide information on the bank account of the person against whom the judgment is made [i.e. the taxpayer who owes the tax] after filing a garnishment order with the appropriate court.

6. In a media statement, the IRBM clarified that access to taxpayers’ bank accounts under section 106A of the Income Tax Act has to go through a predetermined court judgment procedure and is restricted to particular cases that have gone through the civil proceedings.

7. Join our Telegram  👉 http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 只有在扣押令下IRB 才有权 要求银行提供你的信息

2. 关于1967年所得税法令新的第106A条文,在网上,我倒看到不少的误导性分享

3. 确实,不了解法律的话,社交媒体上看到的信息,有时候一个不小心就信以为真了

4. 在《1967年所得税法令》第106条文下提起的民事诉讼,为了使内陆税收局总监 [Director-General of Inland Revenue] 能够获得判决的人 [也就是欠税款的纳税人] 的银行账户信息,在这一次的财政预算案,政府在《1967年所得税法令》中引入了新的第106A条文。

5. 这使得内陆税收局总监在向适当的法院提交扣押令后,有权利要求任何金融机构提供被判决的人 [也就是欠税款的纳税人] 银行账户信息。

6. 在一份媒体声明中,内陆税收局 (IRBM) 澄清说,根据《 1967年所得税法令》第106A条文获取纳税人的银行账户,必须经过预先确定的法院判决程序,并且仅限于经过民事诉讼的特定案件。

7. 加入我们的 Telegram  ✍️ http://bit.ly/YourAuditor

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

Latest Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年 的实践审查年度报告]

https://lnkd.in/eRAErf68

2. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入 特别报税方案]

https://lnkd.in/eqhVhXda

3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之 施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]

https://lnkd.in/enJNxX9Q

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

https://lnkd.in/eu3ZX_rB

9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的 公司治理指南]

https://lnkd.in/e5pEbgpt

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程 (关于职业道德、行为和实践)的修订]

https://lnkd.in/euRvPuNy

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税 (纳闽商业活动的要求)条例]

https://lnkd.in/etg252Kb

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

https://lnkd.in/eGmGXRaU

13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]

https://lnkd.in/e5e-J8SV

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]

https://lnkd.in/e_NxSBxF

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

https://lnkd.in/ejJyjQFs

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金的 所得税双重扣税]

https://lnkd.in/eZp57-Vi

18. Double Deduction for Expenditure on Provision of Employees’ Accommodation
[雇员住宿费用双重扣税]

https://lnkd.in/eWPN2Yrn

19. Starting from the YA 2022, Company Secretarial and Tax Filing Fees can claim Deduction even not PAID
[2022课税年度开始,公司秘书费及报税费用,没还钱也可以扣税了]

https://lnkd.in/eKfh7fkz

20. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

21. EPF: extension of 9% statutory contribution rate for Employees
[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司 搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021
[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021
[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 12) Order 2021
[2021年所得税 (豁免)(第12号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022
[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022
[非中小型企业租户租金特别扣税 延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Costs of Renovation and Refurbishment of Business Premise is allowable up to 31.12.2022
[营业场所翻修和翻新费用 扣税至2022年12月31日]

https://lnkd.in/dMe-u2bV

31. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026
[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

32. Export of Private Health Care Services – Tax Exemption
[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

33. Instruments in relation to an approved M & A – Stamp Duty Exemption
[与批准的合并或收购有关的文件 – 豁免征收印花税]

https://lnkd.in/eS9EUKdv

34. Double Tax Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金,所得税双重扣税]

https://lnkd.in/erNAhxAn

35. RM 20,000 Tax Rebate for the newly set up Company - ⚠️⚠️ Conditions apply ⚠️⚠️
[开新公司的2万令吉税务回扣是有条件的]

https://lnkd.in/e4HJG2AW

36. Finance Act 2021 has been Gazetted
[2021年财政法令已经在宪报颁布了]

https://lnkd.in/egpicBGF

37. IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
[具合约条款之非流动负债 (国际会计准则第1号)]

https://lnkd.in/ehtBieY2

38. 38. IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
[国际会计准则理事会征求意见稿ED/2021/10 供应商融资安排 (对国际会计准则7和国际财务报告准则7的拟议修正)]

https://lnkd.in/erky8JY2

39. SST – Guide on Food & Beverages
[服务税 - 食品和饮料指南]

https://lnkd.in/ehRuruRa

40. SST – Guide on Parking Services
[服务税 - 停车场服务指南]

https://lnkd.in/emFT9Ven

41. SST – Guide on Motor Vehicle Services or Repair
[服务税 - 机动车服务或维修指南]

https://lnkd.in/eU25Gkht

42. Double Tax Deduction for Expenditure in relation to Vendor Development Programme
[与供应商发展计划有关的支出双重扣税]

https://lnkd.in/ev2e4W8g

43. Tax Deduction for Investment in a Project of Commercialisation of Research and Development Findings
[研究与开发成果商业化项目投资 享有扣税资格]

https://lnkd.in/eZAfyv2S

44. FAQs on the implementation of Tax Identification Number, TIN
[这绝不是天上人间 而是TIN罗地网]

https://lnkd.in/eJvgtUpk

45. TP 1 表格,什么来的
[Something About “Form TP 1”]

https://lnkd.in/em-i-VWx

46. Statutory Minimum Wages - Why Pay Raise is Important?
[法定最低工资 – 为什么加薪很重要]

https://lnkd.in/eGEvjU6C

47. Accelerated Capital Allowance For Excursion Bus
[购买游览巴士享有加速资本津贴]

https://lnkd.in/eEEjDwvG

48. Deferment of the implementation of 2% Withholding Tax on Payment [Commission] Made To Agent etc.
[ 推迟执行向代理商、经销商、分销商支付佣金的2%预扣税]

https://lnkd.in/e-FkqG7b

49. HRD Levy Payment for the newly registered employers for January 2022 has been Resumed
[新注册的雇主,2022年1月恢复支付人力资源开发基金]

https://lnkd.in/e28NiHsv

50. Mandatory Adoption of Prescribed Forms CP21, CP22, CP22A, and CP22B 
[强制性采用指定的表格 CP21、CP22、CP22A 和 CP22B]

https://lnkd.in/eBwiFntG

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