[01] INTRODUCTION 介绍

Nowadays, businesses are concerned that their tax returns may trigger a tax audit or investigation. Do you know that the Inland Revenue Board (IRB) uses the tax returns not only to collect economic statistics, but to also examine and analyse taxpayers’ activities and performance? This information is used to determine if an audit or investigation is required. It is thus crucial for taxpayers to understand and comply with the various provisions to ensure that their returns are completed accurately. This programme will guide you through all the sections of the various forms that may need to be submitted for Year of Assessment 2022 and the impact of the data provided.

企业一般上担心它们的纳税申报单可能会触发税收审核或调查 。税务局(IRB)不仅使用纳税申报表收集经济统计数据，而且还检查和分析纳税人的活动和绩效。这些讯息用于确定是否需要审核或调查。因此，对于纳税人而言，理解并遵守各项规定以确保他们的纳税申报表准确无误至关重要。这课程 将指导您完成2022课税年可能需要提交的各种表格的所有部分 ，以及所提供数据的影响

[02] COURSE OBJECTIVES

- Having a better tax planning knowledge of the rights and obligations of the employer/employees. 更好地了解雇主/雇员在税收规划的权利和义务

- Gaining a better grasp of the legal requirements in the, EPF Act 1991, SOCSO Act 1969 & Income Tax act 1967 更好地掌握 1991 年 EPF 法案、1969 年 SOCSO 法案和1967 年所得税法案中的法律要求

- Understanding the various sections where its compliance will make you richer in knowledge – and your company, law-abiding 了解其合规性将使您获得更丰富的知识以及您的公司守法的各个部分

- Providing the minimum standards/terms and conditions of employment in your contract of service to new hirer 在您的服务合同中向新雇员提供最低标准/条款和条件

[03] WHO SHOULD ATTEND 谁该参加

• Company Directors, General Managers and Business Owners  公司董事，总经理和企业主

• Finance Manager and HR Manager 财务经理和人事经理

• Company Accountant 公司会计师

• Executives and administrators 高管和行政人员

• Those involved with maintaining records and preparing accounts 涉及维护记录和准备账目的人员

[04] METHODOLOGY 方法

Power Point Presentations, Hand-out notes provided, hands-on/ practical sessions, Real life case studies & examples and Q&A sessions. Power Point

演示文稿，提供的讲义，动手/实践会议，现实 生活中的案例研究和示例以及问答环节

[05] DATE/ TIME 日期/地点

Date 日期：   12 Apr 2023 (Wed)

Time 时间：   9.00 am - 5.00 pm

Mode 方式：   在线/ Online Interactive

Level 程度:      中级/ Intermediate

[06] FEE 费用

[HRD Corp Claimable]

- Early Bird Offer (21 Mar 2023) - RM540

- Special Offer (5 Apr 2023) - RM570

- Normal Fee - RM600

>> Fee includes Course Notes & Certificate of Completion and 6% Government Service Tax

** OFFER ** 

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[07] COURSE OUTLINE 课程大纲

MODULE 1 : EMPLOYEE PROVIDENT FUND

第 1 单元:雇员公积金

• Compulsory contribution 强制性供款
• Definition of wage 工资的定义
• Statement of EPF contributions EPF 供款报表
• Nomination of beneficiaries 受益人的提名
• EPF relief EPF 减免

MODULE 2 SOCSO CONTRIBUTIONS (SOCSO ACT 1969)

第 2 单元: SOCSO 贡献(1969 年 SOCSO 法案)

• Compulsory contributions 强制性供款
• Categories of employee covered by the Act 该法案涵盖的雇员类别
• Scheme of insurance 保险计划
• Meaning of invalidity 无效的含义
• Benefits offered under employment injury scheme 工伤计划提供的福利

• Eligibility for invalidity pensions 残疾抚恤金的资格
• Socso relief  Socso 救济
• Socso Ceiling Socso 天花板

MODULE 3: UNDERSTANDING THE IMPORTANT OBLIGATIONS OF AN EMPLOYER

第 3 单元:了解雇主的重要义务
• Definition of employment under Income Tax Act 所得税法下的就业定义
• Definition of employer and employee 雇主和雇员的定义

• Tax obligation as an employer 作为雇主的纳税义务
• Completion of Form E & EA 完成表格 E 和 EA
• Details required to prepare Form E and EA 准备表格 E 和 EA 所需的详细信息

MODULE 4 EMPLOYMENT INCOME

第 4 单元: 就业收入

• Remuneration categories 薪酬类别
• Exempt income and benefits 免税收入和福利
• Benefits-in-kind 实物福利
• Form CP 38 & CP 39 表格CP 38和CP 39
• Form CP21, CP22, CP22A & CP23B 表格CP21、CP22、CP22A 和 CP23B
• Form TP1, TP2, TP3 表格 TP1、TP2、TP3
• Tax Clearance Letter 清税函
• Tax clearance letter application process 税务清关函申请流程
• Exemption for Tax Clearance Application 免税申请
• Employers duties and failure to comply with Section 83 雇主的职责和不遵守第83条的规定

• Monthly tax deduction from remuneration 每月从报酬中扣除税款 ( MTD)

MODULE 5: UNDERSTANDING THE TYPES OF REMUNERATION AND SCOPE OF CHARGE

单元5:了解报酬的种类和收费范围
• Wages & salary 工资和薪水
• Benefit in Kinds 实物福利

• Value of living accommodation ( VOLA) 住宿价值 (VOLA)
• Amount from unapproved pension or provident fund 来自未经批准的养老金或公积金的金额

• Compensation for loss of employment 失业补偿

MODULE 6 :OBLIGATIONS OF EMPLOYEES

单元6:员工的义务

Filling Form BE 填写表格BE

• Filling of tax returns (Form BE) 填写纳税申报表(表格 BE)
• Tax relief for resident individual 居民个人税收减免
• Return form filing 2022 2022 年申报表
• Failure to file tax return 未能提交纳税申报表
• Types of relief, tax deduction and tax rebate 减免、减税和退税的种类

1. Education (Self) 教育(自我)
2. Self, Parents and Spouses 自己、父母和配偶

3. Medical 医疗
4. Lifestyle 生活方式
5. Parenthood 为人父母
6. Insurance and investments 保险和投资

7. Relief for Disabled Persons 残疾人救济

• Tax identification number (TIN) 税号

MODULE 7: COMMON TAX ISSUES ARISING FROM EMPLOYMENT INCOME
Employer

单元7: 就业收入引起的常见税务问题

Employer 雇主
• Not tax deductible in the year of accrual, allowable only when payment is made e.g: sales commission, director fee, etc. 在应计年度不可抵税，仅在付款时才允许，例如:销售佣金、董事费等
• No MTD on other payment made to employee e.g : incentive, commission, etc 向员工支付的其他款项没有 MTD，例如:奖励、佣金等
• Director’s fee accrued with no actual payment 未实际支付的董事费

• Failing to submit Form E for dormant company Employee 未能为休眠公司提交表格E

Employee 员工
• No supporting document to claim tax relief 没有申请税收减免的证明文件
• Did not report rental income / annual income 没有报告租金收入/年收入

MODULE 8 :FILLING FORM CP58

单元8:填写表格 CP58

• Duty to finish particulars of payment made to an Agent, Dealer or Distributor, etc. 完成支付给代理、经销商或分销商等的详情的责任

• The result of failure to comply and filling CP58 未能遵守和填写 CP58 的结果
• Annual commission subject to withholding tax 2% 年度佣金需缴纳 2 % 的预扣税

[08] TRAINER PROFILE 讲师简介

DR WENDY TEE

- HRDF APPROVED SPEAKER

Dr Wendy Tee has over fifteen years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), Certified Trainer (PSMB) and Certified Advance Human Resource Practitioner (MIHRM), she has undergone intensive academic training in various human development and knowledge improvement.

Dr Wendy is actively involved in management consultancy, management training and research. Her latest responsibility involves the business coaching, financial training, management consultancy, Accounting and Financial lecturing of Degree programs for Kolej Universiti Tunku Abdul Rahman. She has experience managing training programs cover from local universities, in house training and public seminar training.

Dr Wendy is also a Human Resource consultant and certified trainer now appointed from Harrison Assessment Talent solutions (HATS), Pembangunan Sumber Manuasia Berhad (PSMB) and National Human Resources Centre (NHRC), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for HR assessment, HR training, coaching & advisory for the company. In the area of Human Resource Management, Wendy focuses on Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management and Setting Departmental & Inter Departmental Key performance Indicators (KPIs).

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 75 SME companies in Malaysia for getting prepare on the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

[09] ENQUIRY AND REGISTRATION 报名/联络 

Email 电邮：yes@sst2u.com

Contact 联络:

- General (03 - 5888 7357)

- Logesh (012 - 503 0346)

- Siti (012 - 383 8603)

- Teo (011 - 3178 9203)

- Han (019 - 323 0507)