TMY & CO 会计与税务呈报

10/08/2024

#方便没户头者领薪水

一触即通数码私人有限公司(TnG Digital)宣布,已获得人资部旗下的大马半岛人力局 (JTKSM)的批准,作为无银行户头的工人,包括外劳的薪金支付替代工具。 该公司今日发表文告指出,这项决定将成为那些在 传统银行业务面对障碍的蓝领外劳变革性重要里程碑。 文告表示,每个TNG电子钱包都配备有类似于传统银行户头的DuitNow账号。

这意味着用户可以通过TNG电子钱包无缝地在国内的任何银行之间转账。雇主可以直接将薪资汇入外劳的 TNG电子钱包账户,确保他们能安全和更便捷地获得收 人。

他们了解到那些没有银行账户的人士在获取金融服务和 工具时所面对的挑战。

“通过利用我们的技术和全面的生态系统,我们旨 在弥合外籍工人之间的金融差距,这些工人占马来西亚 劳动力的20%,其中近45%由于低收入和缺乏必要的文件而无法开设银行 账户。这些人纳人数字金融生态系统,将促进经济支出和整体商业生产力,直接推动大马的增长和持 续发展。

外劳通常面临高额的汇款费用或难以获得传统银行服务的问题。 因此,TNG电子钱包不仅可作为替代工资账户,还作为一个一站式平台,使无银行户头的外劳能够轻松且 经济地进行必要的金融活动,包括安全存储资金、提取现金和汇款。

26/07/2024

此网站可下载e invoice指导方针

https://www.hasil.gov.my/en/e-invoice/guidelines/

Guidelines

1）e-Invoice Guideline Version 3.1 (published on 19 July 2024)
2) e-Invoice Specific Guideline Version 2.2 (published on 28 June 2024)

里头会有指导方针给例如 self-billed, 这里摘录self-billed供阅读 :
For e-Invoice purposes, Buyer shall issue self-billed e-Invoices for the following transactions:
(a) Payment to agents, dealers, distributors, etc. (refer to Section 9 of this e-Invoice Specific Guideline for further details)
(b) Goods sold or services rendered by foreign suppliers (refer to Section 10.4 of this e-Invoice Specific Guideline for further details)
(c) Profit distribution (e.g., dividend distribution) (refer to Section 11 of this e-Invoice Specific Guideline for further details)
(d) Electronic commerce (“e-commerce”) transactions (refer to Section 14 of this e-Invoice Specific Guideline for further details)
(e) Pay-out to all betting and gaming winners
(f) Transactions with individuals (who are not conducting a business) (applicable only if the other self-billed circumstances are not applicable)
(g) Interest payment, except:
i. Businesses (e.g., financial institutions, etc.) that charge interest to
public at large (regardless of whether they are businesses or
individuals);
ii. Interest payment made by employee to employer; and
iii. Interest payment made by foreign payor to Malaysian taxpayers.
Note that the Supplier is required to issue e-Invoice for exceptions
mentioned above.
(h) Claim, compensation or benefit payments from the insurance business of an insurer

17/07/2024

電子發票MyInvois官網開放

为了推广 和教育民众认识电子发票,内陆税收 局的MyInvois官网已经开放,可以发送电子发票。

8月起分阶段实施电子发票

税收局文告指出,开通MyInvois 网站证明该局致力确保电子发票顺利 实施,特别是对于从8月1日起强制使 用电子发票的首阶段纳税人。 “纳税人可以通过两种方式向税收局提交电子发票,即应用程式 接口(API)(适用于拥有自有软件 系统的公司),以及可免费使用的 MyInvois网站(https://mytax.hasil.gov.my)。"

文告指出,MyInvois的功能包括 可供用户、纳税人(公司)、代表、 ERP系统及中介处理档案,以及发 出、审查、拒绝发出、取消和打印文 件。

文告说,为了用户的便利,当 局推出两个纳税人可以使用的版本, 纳税人可以先进入测试版(https://preprod-mytax.hasil.gov.my/),测试网站各项功能,再使用真实版。

“传送至测试界面的资料不会被 存放及记录在税收局的资料库和真实 版中。”

至于真实版则是让纳税人以真实 的资料发出电子发票,将会被存放在 税收局的资料库中。

文告提到,电子发票一般指南( 3.0版)和电子发票具体指南(2.2
版)已上传至电子发票网站(https:// www.hasil.gov.my/e-invois)。

“软件开发工具包(SDK)1.0 版也已更新最新功能,即数字签名验证。”

任何疑问可以拨电至03-8682 8000(24小时)查询、通过MyInvois live chat 或电邮至[email protected]

25/10/2023

Refer to the following for Revised e-invoice implementation timeline as announced in Budget 2024.

All taxpayers can opt to implement e-invoice at an earlier date, regardless of their annual turnover or revenue.

Taxpayers who are within the annual turnover or revenue threshold are required to issue and submit e-invoice for IRBM's validation according to the implementation timeline.

Any invoice created and issued after the implementation date would be required to be an e-invoice. Invoices issued prior to e-invoice implementation date which applicable to the taxpayers are not required to be converted into e-invoice.

https://www.hasil.gov.my/e-invois/
You may find all guidelines from this link
1) Guideline (V2)
2) Specific Guideline (V1)
3) Catalogue
4) Software Development Kit (Coming soon)

26/09/2022

Malaysia's Ministry of Human Resources, through the Social Security Organisation (PERKESO, also known as SOCSO) will enforce a new salary ceiling for contribution purposes, effective 1 September 2022.

In increasing this contribution salary ceiling, the Employee Social Security Act 1969 (Act 4) and the Employment Insurance System Act 2017 (Act 800) will be amended to increase the salary ceiling limit for contribution purposes from RM4,000 to RM5,000 per month.

Specifically, the contribution amount that will apply to employees who earn more than RM4,000 per month will follow the Third Schedule of Act 4 (Annex 1) and the Second Schedule of Act 800 (Annex 2) as shown at

Effective 1st September 2022, PERKESO will enforce a new wage ceiling for contributions from RM4,000 to RM5,000 per month. The contribution amount that apply to employees with salaries exceeding RM4,000 per month is stated in the Third Schedule, Act 4 and the Second Schedule, Act 800. For employees....

21/09/2022

- 职位空缺 -

会计助理/秘书助理

• 会计或相关领域的文凭
• 良好的工作态度
• 以任务为导向，工作勤奋
• 至少2年相关工作经验
如果您符合以上要求，请将您的简历发送至：[email protected]

02/03/2022

公积金局（KWSP) 宣布派息6.1%
https://www.chinapress.com.my/?p=2876510

24/12/2021

Dear Our Valued Clients & Partners,

TMY & CO wishes you a very Merry Christmas, and a wonderful New Year.

May you be gifted with peace, love and joy in the days ahead.

18/07/2021

Permohonan bagi PSU 3.0 masih dibuka sehingga 31 Julai 2021.

Kepada majikan yang layak, segeralah membuat permohonan menerusi portal Prihatin di https://prihatin.perkeso.gov.my.

Dr. Azman Aziz Datuk Seri M Saravanan

17/07/2021

KUALA LUMPUR: Registration for new Prihatin Special Grant (GKP) 4.0 applications is open online from today until July 31, said Finance Minister Tengku Datuk Seri Zafrul Abdul Aziz.

24/06/2021

Serba Dinamik continues share price fall, with KPower and SCIB also in the red

Shares in Serba Dinamik Holdings Bhd continued their downward spiral today in Bursa Malaysia morning trade, two days after the group announced that its board had decided to take legal action against its external auditor KPMG PLT.