CCS & Co Plt

公司网站 - https://www.ccs-co.com/ 当你以我们的视频及刊物上的内容作为参考时，你需要：查询相关资料是否依然合时、准确和完整；和寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to: check the information contained therein whether it’s up-to-date, accurate and complete, and seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.

Saturday, January 8, 2022

Issue No. 6/2022: 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]

1. With effect from Year of Assessment 2021, Anchor Enterprises can claim double deductions for eligible expenses made to encourage increased participation in the development of local vendors.

2. The eligible expenditure up to RM300,000 every assessment year

3. Join our Telegram 👉 https://t.me/YourAuditor/2535

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1. 从2021年的评估年开始，为了鼓励更多的人参与本地供应商的发展，锚点企业 [Anchor Enterprises] 所产生的合格支出，将享有双重扣除的资格。

2. 每个评估年度，高达 3百千令吉的合格支出享有双重扣除的资格

3. 加入我们的 Telegram 群 👉 https://t.me/YourAuditor/2535

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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. 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://ccsyourauditor.blogspot.com/2022/01/issue-no-82022-faqs-on-implementation.html

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