Tag: Form B

  • Weekly Holidays Act 1950 Applies to Shops, Restaurants and Theatres

    Weekly Holidays Act 1950 Applies to Shops, Restaurants and Theatres

    Weekly Holidays Act 1950 is an Act to provide a weekly holiday for persons employed in shops, restaurants and theatres.

    In this Act, unless the context otherwise requires-

    “restaurant” means any premises in which is carried on principally or wholly the business of supplying meals or refreshments to the public or a class of the public for consumption on the premises;

    “shop” means all directly inter-connected premises or contiguous places used by any person for:-

    1. exposing goods for sale as part of any controlled business carried on by him;
    2. the storage, preparation, processing or manufacture of goods, some or all of which are ordinarily disposed of in the course of any controlled business carried on by him; or
    3. any other purpose of a controlled business carried on by him,

    or, where part only of any premises or places are so used, means that part:

    Provided that the term “shop” shall not include a restaurant or any bazaar for charitable or public purposes or any separate room or workshop used exclusively for the storage, preparation, processing or manufacture of goods which are of a description ordinarily disposed of in a substantial quantities otherwise than as part of the business of a controlled business;

    “theatre” includes any premises intended principally or wholly for the presentation of moving pictures, dramatic performances or stage entertainment or for use as a dance hall;

    “manager” means any person appointed to be in charge of or to manage a shop, theatre or restaurant;

    “proprietor” means the owner of the controlled business in any shop or the licensee of any theatre or restaurant;

    Rules

    Under section 14(1) of the Act, the Minister may make rules for carrying out the purposes of this Act.

    Under section 14(2) of the Act, in particular and without prejudice to the generality of the foregoing power, such rules may-

    1. prescribe anything required to be, or which may be prescribed under this Act;
    2. regulate the exercise of their powers and the discharge of their duties by Inspectors;
    3. require registers and records to be maintained and prescribe the notices to be displayed in establishments to which this Act applies and the form and contents thereof and the manner in which such notices shall be displayed.

    Under section 14(3) of the Act, all rules made under this section shall be published in the Gazette and shall be laid as soon as conveniently may be before the Dewan Rakyat which may, by resolution, amend, approve or disapprove of the same. All rules approved by the Dewan Rakyat with such amendments, if any, as may have been made, shall come into force as from the date of the resolution approving the same.

    Weekly Holidays Rules 1951

    Weekly Holidays Rules 1951, made under section 14 [20 September 1951; L.N. 577/1951], was revised in 2023.

    Notice under subsections 3(2), 5(4) and 7(2) of the Act

    The notice referred to in subsections 3(2), 5(4) and 7(2) of the Weekly Holidays Act 1950 shall be in Form A as specified in the Schedule.

    The proprietor or manager of any shop affected by subsections 3(1), 5(1) and 7(1) of the Weekly Holidays Act 1950 shall send a true copy of every such notice and, where any alteration in such notice becomes necessary, a true amended copy of the such notice to the nearest Labour Office.

    Notice under subsection 3(4) of the Act

    The notice referred to in subsection 3(4) of the Weekly Holidays Act 1950 shall be in Form B as specified in the Schedule.

    The proprietor of any unassisted shop shall send a true copy of every Form B or, where any alteration in such notice becomes necessary, a true amended copy of the notice to the nearest Labour Office within the State in which the shop is situated, within two weeks of the commencement of any trade or business in the such shop.

    Record of whole day holiday

    The proprietor or manager of any shop, restaurant or theatre shall keep a record of the holidays given to each employee in Form C as specified in the Schedule where the employee in the shop, restaurant or theatre is entitled to be given:-

    1. under section 6 of the Act, a holiday of one whole day in each week; and
    2. under subsection 7(3) of the Act, a whole holiday on five other days in every year.

    This record shall:

    1. be kept up to date by the end of each week;
    2. be preserved for a period of at least one year after the end of the year to which the entries in the record refer; and
    3. be kept in a conspicuous place on the premises where the employees mentioned in the record worked or are working.

    Reference

    5 games to keep employees of CCS & Co Plt – Chartered Accountants and Bispoint Group of Accountants connected.

    We put a lot of emphasis on ensuring that our team members enjoy a balanced life outside work.

    Hence, our firm’s Sports and Social Committee is responsible for actively organising an exciting variety of events, such as the Annual Dinner, Annual Trips and Inter-accounting Firm Tournament.

    These events are planned so that our professionals can take some time off to relax and, more importantly, come together to strengthen their sense of community and teamwork.

    This year’s Inter-Accounting Firm Tournament will be held on February 25 and 26, 2023 (Saturday and Sunday). We welcome your support!

    5项活动让 CCS 特许会计师 和 Bispoint Group of Accountants 的员工保持联系。

    我们非常重视我们的团队成员享受工作以外的平衡生活。

    有鉴于此,我们公司的康乐委员会积极举办各种令人兴奋的活动,如年度晚宴、年度旅行和会计师事务所之间的比赛。

    这些活动的策划是为了让我们的专业人员可以抽出一些时间来放松,更重要的是,他们可以聚在一起加强社区意识和团队精神。

    今年的会计师事务所之间的比赛将于2023年2月25日和26日(星期六和星期日)举行。我们欢迎你前来支持!

    Our website's articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Therefore, any reliance on such information is strictly at your own risk.

    Keep in touch with us so that you can receive timely updates |

    要获得即时更新,请与我们保持联系

    1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍

    4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy

    6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/

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  • The Difference between a Contractor / Freelancer and an Employee

    The Difference between a Contractor / Freelancer and an Employee

    1. The decision to report a person’s income on Form E is based on whether or not he is an employee, not on whether there are EPF or SOCSO contributions or not.

    2. As a result, the employer must determine if the individual is an employee, a contractor, or a so-called freelancer before proceeding.

    🌻🌻🌻🌻🌻🌻🌻🌻🌻

    1. 一个人,要不要把他的收入报在 Form E,取决于他是不是你是员工,而不是有没有帮他给 EPF,或者 SOCSO

    2. 因此,老板首先需要去鉴定,这个人的身份,到底是员工,还是承包商,或所谓的自由职业者

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  • Individuals and Partnerships – Return for the Year of Assessment 2021

    Individuals and Partnerships – Return for the Year of Assessment 2021

    Filing Programme for Year 2022 – Individuals and Partnerships

    Program Memfail BN 2022

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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]

    https://lnkd.in/eBwiFntG

    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://lnkd.in/eQsxcQV8

    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://lnkd.in/eqJzGEmN

    53. 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)]

    https://lnkd.in/eUMMpfPQ

    54. Filing Programme for Year 2022 – Employers

    [2022年的申报安排 – 雇主 ]

    https://lnkd.in/ee9mhwaW

    55. Filing Programme for Year 2022 – Associations, Deceased Persons’ Estate and Hindu Joint Families

    [2022年的申报安排 – 社团、死者遗产和印度教联合家庭]

    https://lnkd.in/eFErzCmK

    56. Filing Programme for Year 2022 – Other Individuals

    [2022年的申报安排 – 其他人士]

    https://lnkd.in/e3GgsDFg

    57. Filing Programme for Year 2022 – Individuals, Partnerships

    [2022年的申报安排 – 个人、合伙企业]

    https://ccsyourauditor.blogspot.com/2022/01/issue-no-192022-filing-programme-for.html

    58. Filing Programme for Year 2022 – Trust Bodies and Co-Operative Societies

    [2022年的申报安排 – 信托机构和合作社]

    https://ccsyourauditor.blogspot.com/2022/01/issue-no-232022-filing-programme-for.html

    🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

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    5. Google ✍ http://tiny.cc/9oussz

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