SSM: Movable Property Security Interest (MPSI) Bill
1. In Malaysia, ✅ for incorporated entities, section 353 of the Companies Act 2016 currently regulates the creation, registration, and enforcement of assets for both movable and immovable assets. ✅ However, there is no single legal framework that governs the creation and enforcement of movable assets as security interests created by unincorporated entities (e.g. sole […]
Tax Clearance Letter: Closing the Income Tax File – Companies under CA 2016
LHDNM Operational Guidelines No.3-2021 – Tax Clearance Letter Application 1) The Inland Revenue Board (IRB) has published Operational Guidelines No. 3/2021, titled “Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan” on its website in Bahasa Malaysia. 2) The Guidelines, which were issued on June 30, 2021, supersede GPHDN 2/2019, which was […]
MIA: AAPG 2 – Auditors’ Report on Financial Statements prepared in accordance with MPERS and CA2016
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