14/05/2026
26 Years as Tax Agent. Only 68 Personal Tax Clients. Why?
Many years ago, I was having Bak K*t Teh lunch.
A few SME bosses talking loudly at the next table. Then that restaurant boss said something I still remember until today.
He told his friend, loud and proud :
“I told my outsourced account cm tax girl how much tax I want to pay. She will adjust accordingly.”
That sentence stayed in my head for many years.
Because it explains why, after 26 years in practice, I still do not handle many personal tax cases.
Not because I don’t know how.
Not because personal tax is too small.
It is because many people think personal tax is a Pay-As-You-Suka
In my early days, I saw many sole proprietor and partnership accounts.
Sales invoices not in running order.
Receipt books missing.
Cash sales not fully recorded.
Some cash banked in.
Some cash used to pay suppliers.
Some cash used for personal expenses.
At year end, the account looked like rojak.
Then the taxpayer asked:
“Mr Koh, can settle?”
Another classic case I still remember.
Commission payment. Substantial amount.
Supporting document?
One photocopy of IC. Recipient 18 years old.
If LHDN asks, how to convince?
Then comes the biasa one.
Mixing personal expenses with business expenses.
One bank account for everything.
Business supplier. Petrol. Family dinner. Children’s items. Holiday. Customer entertainment.
Cash sales are another dangerous area.
Some sole proprietors bank in only part of the cash.
Some use cash directly to pay suppliers. Some cash disappears into daily life.
Then the bank statement cannot reconcile.
I also had a friend call me this week.
He asked how to report rental income.
Then he casually told me the rental income was already under-declared for years
Asking me how to clean up self-assessment of stamping of rental agreement.
Another common mistake is owner’s drawings.
A sole proprietor has no salary from his own business.
The business and the owner are the same person.
Money taken by the owner is drawings, not salary.
But many still say: “I pay myself RM5,000 salary every month. Can deduct?”
That is why I am very selective with personal tax work.
Before I issue any engagement letter, I review:
1. Management accounts
2. Prior year tax records and tax audit
3. Accounting records and supporting documents
4. And most importantly, the taxpayer’s attitude
Because sometimes the biggest tax risk is not the number.
It is the mindset.
Some people want tax advice.
Some people want tax magic.
Some people want a magician.
After 26 years, we have only 68 personal tax clients under Mr Koh.
Borang BE: 38 clients
Borang B: 30 clients
Total: 68 clients
Maybe we have the smallest personal tax portfolio in Johor Bahru.
For Borang B tax, the biggest risk is not complicated tax law.
The biggest risk is messy records.
Messy sales.
Messy cash.
Messy drawings.
Messy expenses.
Messy mindset.
PS : Authored by Mr Koh Teck Peng, the group principal, in his personal LinkedIn post
为什么26年税务代理只有68个个人税客户?
很多年前，我在吃肉骨茶午餐。
隔壁桌几个老板讲话很大声。
然后那个餐厅老板讲了一句话，我到今天还记得。
他大声又自豪地对朋友说：
“我跟我外包的会计兼税务的女生讲，
我要给多少税。
她会跟着调整。”
这句话在我脑里很多年。
因为这就解释了，
为什么我做了26年，
还是不接很多个人税案件。
不是我不会做。
不是个人税太小。
是因为很多人以为个人税是 Pay-As-You-Suka。
我刚出来做的时候，看过很多独资和合伙的账。
Sales invoice 号码不连续。
收据本不见了。
现金销售没有完全记录。
有的现金存银行。
有的现金直接给 supplier。
有的现金用来给自己开销。
到年底，账看起来像 rojak。
然后老板问：
“Mr Koh, 可以 settle 吗？”
还有一个经典 case 我还记得。
佣金支付。数目不少。
证明文件呢？
一张 IC 影印本。收款人18岁。
LHDN 问起来，怎么解释？
然后就是最 biasa 的一种。
私人开销和生意开销混在一起。
一个银行户口做完所有东西。
供应商。油钱。家庭聚餐。
小孩的东西。旅行。请客户吃饭。
现金销售 Cash Sales 是另一个危险区。
有的独资老板只存一部分现金进银行。
有的直接用现金给 supplier。
有的现金就这样融入日常生活了。
然后 bank statement 对不上。
这个星期还有一个朋友打电话给我。
问我租金收入要怎么报。
然后他很轻松地告诉我，
这个租金收入已经少报了好多年。
现在租约要 stamping，
资料进 LHDN系统了，
他才开始紧张
另一个常见的错误是 owner’s drawings。
独资老板没有薪水从自己的生意拿。
生意和老板是同一个人。
老板拿的钱是 drawings,
不是薪水。
但很多人还是讲：
“我每个月给自己 RM5,000 薪水。
可以 deduct 吗？”
所以我对个人税的工作很挑。
在我发出 engagement letter 之前，
My team会先看：
管理账目 Management account
去年的税务记录和税务稽查 Tax Audit (if applicable)
会计记录和支持文件 supporting documents
最重要的，纳税人的心态
因为有时候最大的税务风险不是数目。
是心态。
有的人要的是税务意见。
有的人要的是税务魔术。
2026年，我们 KTP 旗下只有68个个人税客户。
Borang BE：38个
Borang B：30个
总共：68个
我们可能是新山最小的个人税组合 Personal Tax Portfolio。
做 Borang B 的税，最大的风险不是复杂的税法。
最大的风险是乱七八糟的记录。
Messy的销售。
Messy 的现金。
Messy 的 drawings。
Messy 的开销。
Messy的心态。
如果指示是
”我要给这个数目的税。
你跟着调整”，
那对不起。
这个licensed tax agent宁愿安静地享受我的肉骨茶。
68个客户是不多。
但每一个客户都让我晚上睡得安稳。
这就是我的取舍。
PS : Authored by Mr Koh Teck Peng, the group principal, in his personal Meta post
