Issue No. 126/2021 : EPF: extension of 9% statutory contribution rate for Employees [EPF: 延长雇员9% 的法定缴款率]

1. On 23 December 2021, the Minister, in the exercise of the powers conferred by section 74 of the Employees Provident Fund Act 1991 [Act 452], gazetted the Employees Provident Fund (Amendment of Third Schedule) (No. 2) (Extension of Operation) Order 2021 [P.U. (A) 467 (2021)].

2. This Order comes into operation on 1 January 2022.

3. As a result of this Order, the government maintains the statutory contribution rate at 9 percent for the period beginning on January 1, 2022, and ending on June 30, 2022, after which the minimum statutory contribution rate for employees will return to 11 percent.

4. Employees who wish to contribute an additional 2 percent on top of the statutory rate of 9 percent for their portion of the employee's share (i.e. to remain 11%) must complete Form KWSP 17A (Khas 2022).

5. To download Form KWSP 17A (Khas 2022): https://t.me/YourAuditor/2499

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1. 2021 年 12 月 23 日，部长行使 1991年《雇员公积金法令》[第452号法案] 第74条赋予的权力，在宪报上颁布了《《2021年雇员公积金(附表三修订)第2号)(延长执行) 指令 [P.U. (A) 467 (2021)]。

2. 上述指令自2021年1月1日至2021年12月31日这段时间生效，政府继续将雇员的公积金法定缴款率维持在9%。之后，雇员的最低法定缴款率将恢复到11%。

3. 如果雇员公积金会员选择不要降低缴纳率 [也就是说要继续维持在现有的11%缴纳率)；在这种情况下，雇员必须填写 KWSP 17A 表格 (Khas 2022)。

4. 下载 Form KWSP 17A (Khas 2022): https://t.me/YourAuditor/2499

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Lately 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

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