Nov 18 and 19 - Special Public Holidays, Do you observe them?

To Read More - https://www.ccs-co.com/post/nov-18-and-19-special-public-holidays-do-you-observe-them

TP FAQs: Positioning of a Licenced Distributor

To Read More - https://www.ccs-co.com/post/licenceddistributor

TP FAQs: Positioning of a High Technology Enterprise

 To Read More - https://www.ccs-co.com/post/hightechnologyenterprise

Capital Allowance: Are Sanitary and Pipeline Fittings a Plant?

To Read More - https://www.ccs-co.com/post/capital-allowance-are-sanitary-and-pipeline-fittings-a-plant

Capital Allowance: Is Ceilings a Plant?

To Read More - https://www.ccs-co.com/post/capital-allowance-is-ceilings-a-plant

Capital Allowance: When a setting is Plant - Moveable Partitions

To Read More - https://www.ccs-co.com/post/capital-allowance-when-a-setting-is-plant-moveable-partitions

Capital Allowance: Is Lamps a Plant?

To Read More - https://www.ccs-co.com/post/capital-allowance-is-lamps-a-plant

Capital Allowance: Is Book a Plant?

To Read More - https://www.ccs-co.com/post/capital-allowance-is-book-a-plant

Capital Allowance: Premises Test, Functional Test & Business Use Test

To Read More - https://www.ccs-co.com/post/capital-allowance-premises-test-functional-test-business-ese-test

Capital Allowance: Whether a Ship used as a Restaurant constitutes Plant

To Read More - https://www.ccs-co.com/post/capital-allowance-whether-a-ship-used-as-a-restaurant-constitutes-plant

Capital Allowance: Whether expenditure on constructing a Car Valeting Bay is Plant

To Read More - https://www.ccs-co.com/post/whether-expenditure-on-constructing-a-car-valeting-bay-is-plant

Capital Allowance: Whether Car Wash enclosures constitute Plant

To Read More - https://www.ccs-co.com/post/whether-car-wash-enclosures-constitute-plant

Back to Basic: The Capital Allowance in Malaysia, Is Horse a Plant?

To Read More - https://www.ccs-co.com/post/back-to-basic-the-capital-allowance-in-malaysia-is-horse-a-plant

FAQ on 2% WHT deducted from payment by payer companies to agents, dealers, or distributors

To Read More - https://www.ccs-co.com/post/faq-on-2-wht-deducted-from-payment-by-payer-companies-to-agents-dealers-or-distributors

Income Tax (Exemption)(No. 6) 2020 (Amendment) Order 2022: Approved New Food Production Project

To Read More - https://www.ccs-co.com/post/income-tax-exemption-no-6-2020-amendment-order-2022

Income Tax (Deduction for Investment in Approved New Food Production Project) Rules 2022

To Read More - https://www.ccs-co.com/post/income-tax-deduction-for-investment-in-approved-new-food-production-project-rules-2022

Labuan Islamic Financial Services and Securities (Amendment) Regulations 2022

To Read More - https://www.ccs-co.com/post/labuan-islamic-financial-services-and-securities-amendment-regulations-2022

Labuan Foundations

To Read More - https://www.ccs-co.com/post/labuan-foundations

Labuan Companies (Amendment) Regulations 2022

To Read More - https://www.ccs-co.com/post/labuan-companies-amendment-regulations-2022

Registration of a Labuan Trust or Labuan Special Trust

To Read More - https://www.ccs-co.com/post/registration-of-a-labuan-trust-or-labuan-special-trust

Employees’ Social Security (Minimum Average Monthly Wage) Regulations 2022

To Read More - https://www.ccs-co.com/post/employees-social-security-minimum-average-monthly-wage-regulations-2022

Mallalieu v Drummond: Different treatments for ‘Uniform’, ‘Costume’ and an ‘Everyday Wardrobe’

To Read More - https://www.ccs-co.com/post/different-treatment-for-uniform-costume-and-an-everyday-wardrobe

The Badges of Trade: Motive/Intention of Taxpayer - Bukit Yew

To Read More - https://www.ccs-co.com/post/the-badges-of-trade-motive-intention-of-taxpayer-bukit-yew

The Badges of Trade: Motive/Intention of Taxpayer

To Read More - https://www.ccs-co.com/post/the-badges-of-trade-motive-intention-of-taxpayer

The Badges of Trade: Frequency of Transactions

To Read More - https://www.ccs-co.com/post/the-badges-of-trade-frequency-of-transactions

Characteristics of the Tax System

To Read More - https://www.ccs-co.com/post/characteristics-of-the-tax-system

Is Income Received as Compensation Subject to Taxation?

To Read More - https://www.ccs-co.com/post/income-connotes-a-periodical-monetary-return-coming-in-with-some-sort-of-regularity

The Principles Of A Good Tax System

To Read More - https://www.ccs-co.com/post/the-principles-of-a-good-tax-system

Weekly Working Time Limit

To Read More - https://www.ccs-co.com/post/weekly-working-time-limit

Meaning of "Daily Spread Over Period of Ten Hours"

To Read More - https://www.ccs-co.com/post/meaning-of-daily-spread-over-period-of-ten-hours

The Industrial Court Dismissed the Union’s Claim for Paid Lunch Breaks

To Read More - https://www.ccs-co.com/post/the-industrial-court-dismissed-the-union-s-claim-for-paid-lunch-breaks

Misconduct Aggravates When the Lateness is Persistent

 To Read More - https://www.ccs-co.com/post/misconduct-aggravates-when-the-lateness-is-persistent

Dismissal: Absence for Too Long Without a Valid Reason, Performance has been Badly Affected

To Read More - https://www.ccs-co.com/post/dismissal-absence-for-too-long-without-a-valid-reason-performance-has-been-badly-affected

Deferment of Payments of Small Value Withholding Tax for Recurring Transactions

To Read More - https://www.ccs-co.com/post/deferment-of-payments-of-small-value-withholding-tax-for-recurring-transactions

Electronic submission of information requested by the IRB during an Audit

To Read More - https://www.ccs-co.com/post/electronic-submission-of-information-during-tax-audit

Identifying the Right Branch for the Taxpayer

To Read More - https://www.ccs-co.com/post/identifying-the-right-branch-for-the-taxpayer

Late Payment due to implementation of e-TT System for TT, EFT, and IBG Payment Methods

To Read More - https://www.ccs-co.com/post/late-payment-due-to-implementation-of-e-tt-system-for-tt-eft-and-ibg-payment-methods

Submission of CP204B

To Read More - https://www.ccs-co.com/post/submission-of-cp204b

Declaration Section of Form C Y/A 2022

To Read More - https://www.ccs-co.com/post/declaration-section-of-form-c-y-a-2022

Submission of Form CP21/Form CP22A

To Read More - https://www.ccs-co.com/post/submission-of-form-cp21-form-cp22a

IRBM’s Response to Clarification Sought on Item F9 of the Form e-C 2022

To Read More - https://www.ccs-co.com/post/irbm-s-response-to-clarification-sought-on-item-f9-of-the-form-e-c-2022

Revised Special Guidelines: Income Tax Deduction for Community/Charity Projects to curb Covid-19

To Read More - https://www.ccs-co.com/post/revised-special-guidelines-income-tax-deduction-for-community-charity-projects-to-curb-covid-19

Revised Guidelines on the Application for Approval under Section 44(11C)

To Read More - Revised Guidelines on the Application for Approval under Section 44(11C)

IRBM’s Response to CTIM on the TCGF & TCGF Guidelines

To Read More - https://www.ccs-co.com/post/irbm-s-response-to-ctim-on-the-tcgf-tcgf-guidelines

English version of the FAQ on Implementation of e-TT System for TT, EFT and IBG Payment Methods

To Read More - https://www.ccs-co.com/post/english-version-of-faq-on-implementation-of-e-tt-system-for-tt-eft-and-ibg-payment-methods

Sales Tax Policy No. 2/2022: Facilitation of Drop-shipment Activity

To Read More - https://www.ccs-co.com/post/sales-tax-policy-no-2-2022-facilitation-of-drop-shipment-activity

IRBM’s Response to CTIM on e-C 2022 (3)

To Read More - https://www.ccs-co.com/post/irbm-s-response-to-ctim-on-e-c-2022-3

TP Case: Ensco Gerudi (M) Sdn Bhd v KPHDN

To Read More - https://www.ccs-co.com/post/ensco-gerudi-m-sdn-bhd-v-kphdn

In the case of a "Fundamental Breach," there is no need for an Inquiry

To Read More - https://www.ccs-co.com/post/in-the-case-of-a-fundamental-breach-there-is-no-need-for-an-inquiry

The Absence of a Domestic Inquiry is not Fatal

To Read More - https://www.ccs-co.com/post/the-absence-of-a-domestic-inquiry-is-not-fatal