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 […]
Form C YA 2022: Cash Pooling Arrangements and Transfer Pricing
Recent changes to the Form C Recent changes were made to Form C by the Inland Revenue Board in preparation for the YA 2022. One of the most critical changes is for those businesses participating in transfer pricing arrangements. As a result, the disclosure items have been significantly expanded to cover new areas. These new areas include stating the characterisation […]
Form C YA 2022 – Characterisation of Entities for Transfer Pricing Purposes: Service Activities
Recent changes were made to Form C by the Inland Revenue Board in preparation for the YA 2022. One of the most critical changes is for those businesses participating in transfer pricing arrangements. As a result, the disclosure items have been significantly expanded to cover new areas. These new areas include stating the characterisation of your company by reference to […]
Companies and Limited Liability Partnerships (LLPs) – Return for the Year of Assessment 2022
Filing Programme for Year 2022 – Companies and Limited Liability Partnerships – PDF Program Memfail BN 2022 1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various […]
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 […]
Country-by-Country Reporting (CbCR) Notification using the Form C
1. Constituent entities can now use the C Form to submit the Country-by-Country Reporting (CbCR) Notification starting in YA 2021. 2. Constituent entities that file other forms should continue to provide notification in the same manner as before. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 从2021年YA开始，成员实体 [Constituent entities] 现在可以使用 Form C 来提交国别报告（CbCR）。 2. 提交其他表格的成员实体 [Constituent entities]，应继续以原有相同的方式提交。 12
