[Online, NEW] 雇主和雇员的税收规划 Tax Planning For Employers And Employees
Course Information
  • 24-Jun-2021
  • Online
  • Wendy Tee
  • Mandarin
  • RM 620
  • 9:00am - 5:00pm
[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 2021 and the impact of the data provided.
如今,企业担心他们的纳税申报单可能会触发税收审核或调查 。您是否知道税务局(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?此信息用于确 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2021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] WHO SHOULD ATTEND 谁该参加

• Company Directors, General Managers and Business Owners
• Finance Manager and HR Manager
• Company Accountant
• Executives and administrators
• Those involved with maintaining records and preparing accounts
• 公司董事,总经理和企业主
• 财务经理和人事经理
• 公司会计师
• 高管和行政人员
• 涉及维护记录和准备账目的人员

[03] 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。

[04] DATE/ TIME 日期/地点

日期: 24 June 2021 (Thu)
时间: 9.00 am - 5.00 pm
地点: 綫上 / Online

[05] FEE 费用

[HRDF Claimable | SBL KHAS]

Fee :

RM 590

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

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

[06] COURSE OUTLINE 课程大纲

Module 1: Understanding the important obligations of an employer
• Definition of employment under ITA
• Definition of employer and employee

Module 2 Employment income
• Remuneration categories
• Exempt income and benefits
• Benefits-in-kind

Module 3 :Obligations of Employers:
Tax obligation as an employer
Completion of Form E & EA
• Details required in Form E and EA
• Form CP21, CP22 & CP22A
• Form TP1, TP2, TP3
• Employers duties and failure to comply with Section 83
• Monthly tax deduction from remuneration

Module 4 : Understanding the types of remuneration and scope of charge
• Wages & salary
• Benefit in Kinds
• Value of living accommodation ( VOLA)
• Amount from unapproved pension or provident fund
• Compensation for loss of employment

Module 5 :Obligations of employees: Filling Form BE / B
• Filling of tax returns (Form BE / Form B)
• Failure to file tax return
• Understanding types of relief and rebate
• Individual tax booklet 2020

Module 6: Common tax issues arising from employment income
(A) Employer
• Not tax deductible in the year of accrual, allowable only when payment is made e.g: sales commission, director fee, etc.
• No MTD on other payment made to employee e.g : incentive, commission, etc
• Director’s fee accrued with no actual payment
• Failing to submit Form E for dormant company
(B) Employee
• No supporting document to claim tax relief
• Did not report rental income / annual income

Module 7 :Filling Form CP 58
• Duty to finish particulars of payment made to an Agent, Dealer or Distributor, etc.
• The result of failure to comply and filling CP58

Module 8 : Filling form CP 500
• Duty to finish particulars of payment made for self employed person .
• The result of failure to comply and filling CP 500

单元1:了解雇主的重要义务
• ITA下的就业定义
• 雇主和雇员的定义

单元2就业收入
• 薪酬类别
• 免除收入和福利
• 实物福利

单元3:雇主的义务
雇主的纳税义务
完成表格E和EA
• 表格E和EA中要求的详细信息
• 表格CP21,CP22和CP22A
• 表格TP1,TP2,TP3
• 雇主的职责和不遵守第83条的规定
• 每月从报酬中扣除税款 ( MTD)

单元4:了解薪酬类型和收费范围
• 工资和薪水
• 实物受益
• 生活住宿的价值(VOLA)
• 未批准的养老金或公积金中的金额
• 失业补偿

单元5:员工的职责
填写表格BE / B
• 填写纳税申报表(表格BE /表格B)
• 未能提交纳税申报表
• 了解救济和回扣的类型
• 个人税务手册2020

单元6:就业收入引起的常见税收问题
(A) 雇主
• 在应计年度不可减税,仅在付款时才允许,例如:销售佣金,董事费等。
• 没有向员工支付的其他付款的MTD,例如:激励,佣金等
• 董事费应计,无需实际付款
• 未提交休眠公司的表格E
(B) 员工
• 没有证明减税的证明文件
• 没有报告租金收入/年收入

单元7:填写CP 58表格
• 完成向代理商,经销商或分销商等支付的款项的责任。
• 不遵守和提交CP58的结果

单元8:填写CP 500表格
• 有义务完成对自雇人士的付款细节。
• 不遵守和提交CP500的结果不遵守

[07] TRAINER PROFILE 讲师简介

WENDY TEE
- HRDF APPROVED SPEAKER

Wendy Tee Leap Sing has over fifteen years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a 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. Wendy is a member of the Malaysia Financial Planning Council (MFPC) as well as a Security Commission licensed financial planner with VKA Wealth Planners

Wendy is actively involved in management consultancy, management training and research. Her latest responsibility involves the business coaching, financial training, management consultancy, management and financial and investment lecturing of Degree programs for Tunku Abdul Rahman University College. She has experience managing training programs cover from local universities, in house training and public seminar training, from designing training needs assessment, developing training materials, monitoring and tracking of training programs successfulness and implementing training evaluation. Having been trained as a qualified trainer, her skill and knowledge has been enhanced in operations effectives, fitness analysis, gap analysis and needs assessments.
For the past ten years she has been involved in lecturing and training in Financial Accounting and Reporting Skills, Personal Financial Planning, Corporate Financial Management, Practical Budgeting & Cost Reduction Technique, Mastering Company Accounts for Financial Statement Analysis, Balance Scorecard linked with Performance Management, Training Need and Analysis, Payroll Administration Techniques and Setting Departmental Key Performance Indicators (KPIs) and Understanding Malaysia Employment act 1955 ( Act 265), EPF act 1991 and Socso Act 1967.

Wendy is also a Human Resource consultant and certified trainer now appointed from Pembangunan Sumber Manuasia Berhad (PSMB), National Human Resources Centre (NHRC) and Malaysian Institute of Human Resource Management (MIHRM), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for 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). Wendy is now pursuing her Doctor of Business Administration (DBA) from Universiti Utara Malaysia (UUM).

[08] REGISTRATION/ CONTACT 报名/联络

电邮: sstcourse@gmail.com
联络:
- Logesh (012 - 503 0346)
- Siti (012 - 383 8603)
- Teo (011 - 3178 9203)
- Han (019 - 323 0507)