[01] INTRODUCTION 介绍

Nowadays, businesses are concerned that their tax returns may trigger a tax audit or investigation. Did you know that the Inland Revenue Board (IRB) uses tax returns not only to collect economic statistics but also to examine and analyze 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 various provisions to ensure that their returns are completed accurately.

With the implementation of the PCB Plus system, employers are requested to complete the submission of all data and PCB payments for the current month deductions or past year deductions by Jan 15, 2025. IRB recommends that employers who are currently using the e-PCB, e-Data PCB, and e-CP39 systems and have not yet registered their role in the e-PCB Plus system do so immediately to ensure a smooth transition process.

Therefore, this program will guide you through all the sections of the various forms that may need to be submitted for Year of Assessment 2024 and the impact of the data provided. With the latest tax update, employers will be updated with their roles and responsibilities in the new e-PCB Plus System on MyTax Portal. Employers can benefit from a more streamlined, efficient, and accurate tax filing process. With its numerous advantages, e-PCB Plus is poised to become the preferred method for tax submissions in Malaysia.

如今，企业担心他们的纳税申报表可能会引发税务审计或调查 。您是否知道，税务局 (IRB) 不仅使用纳税申报表来收集经济 统计数据，还审查和分析纳税人的活动和绩效？这些信息用于 确定是否需要审计或调查。因此，纳税人必须了解并遵守各种规定，以确保准确填写申报表。

随着 PCB plus 系统的电子实施，要求雇主在 2025 年 1 月 15 日完成当月扣除或去年扣除的所有数据和 PCB 付款的提交。

IRB 建议目前正在使用 e-PCB、e-Data PCB 和 e-CP39 系统但尚未在 e-PCB Plus 系统中注册其职位的雇主立即注册，以确保顺利过渡。

因此，本课程将指导您完成 2024 年评估年度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。随着最新的税务更新，雇主将了解 MyTax 门户上新 e-PCB Plus 系统中的角色和职责，雇主可以从更精简、更高效、更准确的纳税申报流程中受益。凭借其众多优势，e-PCB Plus 有望成为马来西亚纳税申报的首选方法。

[02] COURSE OBJECTIVES 目标

• Having a better tax planning knowledge of the rights and obligations of the employer/employees

• Gaining a better grasp of the legal requirements in the EPF Act 1991, SOCSO Act 1969 & Income Tax Act 1967

• Understanding the various sections where compliance will enhance knowledge and ensure law-abiding practices

• Understanding Roles and Responsibilities in the New e-PCB Plus System on MyTax Portal

• Providing the minimum standards/terms and conditions of employment in your contract of service to new hires

• 更好地了解雇主/雇员的权利和义务，从而更好地规划税务

• 更好地掌握 1991 年《公积金法》、《1969 年社会保障法》和 1967 年《所得税法》中的法律要求

• 了解遵守法律的各个部分将使您的知识更加丰富，并且您的公司也更加守法

• 了解 MyTax 门户网站上新 e-PCB Plus 系统中的角色和职责

• 在您与新雇主签订的服务合同中提供最低标准/雇佣条款和条件

[03] METHODOLOGY 教学方法

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

提供 Power Point 演示文稿、讲义、动手/实践课程、真实案例研究和示例以及问答环节。

[04] TARGET AUDIENCES 谁该参加

• Company Directors, General Managers, and Business Owners

• Finance Managers and HR Managers

• Company Accountants

• Executives and administrators

• Those involved with maintaining records and preparing accounts

• 公司董事、总经理和企业主

• 财务经理和人力资源经理

• 公司会计师

• 高管和管理人员

• 负责维护记录和准备账目的人员

[05] DATE, TIME, METHOD 日期/时间/地点

日期：3 Apr 2025 (Thu)

时间：9.00am - 5.00pm

模式：Online

费用：[HRDF Claimable]

FEE:

   - Early Bird Offer (before 16 Mar 2025) - RM720

   - Special Offer (before 29 Mar 2025) - RM770

   - Normal Fee - RM820

>> Fee includes Course Notes, Certificate of Completion and 8% Service Tax. 

** OFFER **

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

[06] COURSE OUTLINE 课程大纲

Module 1 - Employee Provident Fund

• Compulsory contribution

• Definition of wage

• Minimum Wages 2025: Effective from February 2025

• Statement of EPF contributions

• Nomination of beneficiaries

• Budget 2025: Key Updates for EPF relief

第 1 单元 - 雇员公积金

• 强制性缴款

• 工资定义

• 2025 年最低工资：自 2025 年 2 月起生效

• 公积金缴款声明

• 受益人提名

• 2025 年预算：公积金救济的关键更新

Module 2 - SOCSO Contributions (SOCSO Act 1969)

• Compulsory contributions

• Categories of employees covered by the Act

• Scheme of insurance

• Meaning of invalidity

• Benefits offered under the employment injury scheme

• Eligibility for invalidity pensions

• Budget 2025: Key Updates for SOCSO relief

第 2 单元 - 社保缴款（1969 年社保法）

• 强制性缴款

• 受该法保护的员工类别

• 保险计划

• 残疾的含义

• 工伤计划提供的福利

• 残疾养老金的资格

• 2025 年预算：社保救济的关键更新

Module 3 - Understanding the Important Obligations of an Employer

• Definition of employment under Income Tax Act

• Definition of employer and employee

• Tax obligation as an employer

• Completion of Form E & EA

• Details required to prepare Form E and EA

第 3 单元 - 了解雇主的重要义务

• 所得税法下的就业定义

• 雇主和雇员的定义

• 作为雇主的纳税义务

• 完成E 和 EA 表格的准备

• 准备 E 和 EA 表格所需的详细信息

Module 4 - Employment Income

• Remuneration categories

• Exempt income and benefits

• Benefits-in-kind

• Form CP 38 & ECP 39

• Form CP21, CP22, CP22A

• Form TP1, TP3

• Form PCB(ii)

• Tax Clearance Letter & Application Process

• Employers’ duties and failure to comply with Section 83

• Monthly tax deduction from remuneration

第 4 单元 - 就业收入

• 薪酬类别

• 免税收入和福利

• 实物福利

• CP 38 和 ECP 39 表格

• CP21、CP22、CP22A 表格

• TP1、TP3 表格

• PCB(ii) 表格

• 税务清关信函

• 税务清关信函申请流程

• 税务清关申请豁免

• 雇主职责和未遵守第83条的规定

• 每月从薪酬中扣除税款

Module 5 - Understanding of e-PCB Plus

• Understanding Roles and Responsibilities in the New e-PCB Plus System on MyTax Portal

• Employer Role in e-PCB Plus System

• Employer Representative Role in e-PCB

• PCB administrative role in e-PCB

• e-PCB Plus Registration - Step by Step

• Appointment of administrator representative role in e-PCB Plus

第 5 单元 - 了解 E-PCB PLUS

• 了解 MyTax 门户上新 e-PCB Plus 系统中的角色和职责

• 雇主在 e-PCB Plus 系统中的角色

• 雇主代表在 e-PCB 中的角色

• PCB 在 e-PCB 中的管理角色

• e-PCB Plus 注册 - 步骤步骤

• 在 e-PCB plus 中任命管理员代表角色

Module 6 - Understanding the Types of Remuneration and Scope of Charge

• Wages & salary

• Perquisites

• Benefit in Kinds

• Value of living accommodation (VOLA)

• Amount from unapproved pension or provident fund

• Compensation for loss of employment

• Tax exemption for Benefit in Kind & Perquisites

第 6 单元 - 了解薪酬类型和收费范围

• 工资和薪金

• 津贴

• 实物福利

• 住房价值 (VOLA)

• 未经批准的养老金或公积金金额

• 失业补偿

• 福利和实物免税

• 津贴免税

Module 7 - Obligations of Employees - Filling Form BE

• Filling of tax returns (Form BE)

• Tax relief for resident individuals

• Return form filing 2024

• Failure to file tax return

• Types of relief, tax deduction, and tax rebate (Education, Self, Parents, Spouses, Medical, Lifestyle, Parenthood, Insurance, Investments, Relief for Disabled Persons)

• Tax identification number (TIN)

第 7 单元 - 员工的义务 - 填写表格 BE

• 填写纳税申报表 (表格 BE)

• 居民个人的税收减免

• 2024 年申报表

• 未能提交纳税申报表

• 减免、税收减免和退税类型

 ○ 教育（自我）

 ○ 自己、父母和配偶

 ○ 医疗

 ○ 父母身份

 ○ 保险和投资

 ○ 残疾人减免

 ○ 生活方式

• 税务识别号 (TIN)

Module 8 - Common Tax Issues Arising from Employment Income

• Employer:

   ○ Non-tax deductible payments, e.g., sales commission, director fees

   ○ No MTD on additional payments, e.g., incentives, commissions

   ○ Director’s fee accrued without actual payment

   ○ Failure to submit Form E for dormant companies

• Employee:

   ○ No supporting documents for tax relief claims

   ○ Failure to report rental or annual income

第 8 单元 - 因就业收入而产生的常见税务问题

• 雇主

 ○ 在应计年度不可扣税，仅在付款时才允许，例如：销售佣金、董事费等。

 ○ 对支付给员工的其他款项没有 MTD，例如：奖励、佣金等

 ○ 董事费已累积但未实际支付

 ○ 未能为休眠公司提交 E 表

• 员工

 ○ 没有支持文件来申请税收减免

 ○ 未报告租金收入/年收入

[07] TRAINER PROFILE

DR WENDY TEE 

HRDCorp Accredited Trainer

Dr Wendy Tee has over twenty 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), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM.

Dr Wendy is actively involved in management training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs cover from local universities, in house training and

public seminar training.

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory.

Dr Wendy is also a Human Resource consultant and certified trainer now appointed from Harrison Assessment Talent solutions (HATS), Pembangunan Sumber Manusia 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 Under- standing Malaysian Employment Laws, Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management, HR Tax planning 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 80 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.

Dr Wendy is also actively involved in E-Invoicing research, training and implementation.

[08] ENQUIRY & REGISTRATION 查询及报名

Email： yes@sst2u.com

Contact:

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