Malaysia Tax, Corporate Compliance & Business Succession Planning
马来西亚税务、企业合规与业务传承规划

A Practical Executive Guide for Company Secretaries, Directors, Business Owners & Management Teams
公司秘书、董事、企业主及管理团队实用指南

HRD Corp Claimable 人力资源发展机构认可课程Executive Training 高管培训

Contents 目录

Section 1 of 11

Section 1 — Sales Agent Guide

  • Why Clients Need Compliance Services
  • Know Your Target Client
  • Opening Questions · Value Positioning
  • Handling Objections · Sales Action Plan

第一节 — 销售代理指南

  • 客户为何需要合规服务
  • 了解您的目标客户
  • 开场问题·价值定位
  • 处理异议·销售行动计划

Contents 目录

Section 2 of 11

Section 2 — Overview

  • Learning Objectives
  • Business Compliance Landscape
  • The Business Lifecycle
  • Key Regulatory Agencies

第二节 — 概览

  • 学习目标
  • 企业合规全景
  • 企业生命周期
  • 主要监管机构

Contents 目录

Section 3 of 11

Section 3 — Malaysia Tax System

  • Two Pillars of Taxation · Tax Rates
  • Tax Collection Flow
  • RPGT · RPC Test · Stamp Duty · CGT
  • Customs Duties & Trade Taxes

第三节 — 马来西亚税务体系

  • 税务两大支柱·税率
  • 税款征收流程
  • 房地产盈利税·RPC测试·印花税·资本利得税
  • 关税与贸易税

Contents 目录

Section 4 of 11

Section 4 — Corporate Income Tax

  • Tax Residence & Chargeable Income
  • Allowable vs Non-Allowable Expenses
  • Worked Example · Capital Allowances
  • Tax Planning · Common Mistakes · Governance

第四节 — 企业所得税

  • 税务居民身份与应课税收入
  • 可扣除与不可扣除费用
  • 实例·资本免税额
  • 税务筹划·常见错误·治理框架

Contents 目录

Section 5 of 11

Section 5 — Income Tax Forms

  • Key LHDN Forms Overview
  • Form C · CP204 · Form E & EA · CP500
  • Annual Compliance Calendar
  • Penalties for Non-Compliance

第五节 — 所得税申报表

  • 主要申报表总览
  • 表格C · CP204 · 表格E及EA · CP500
  • 年度合规日历
  • 不合规罚款

Contents 目录

Section 6 of 11

Section 6 — Employer Tax Obligations

  • PCB/MTD Monthly Tax Deduction
  • Statutory Contributions · CP38
  • Benefits-in-Kind & Perquisites
  • Payroll Best Practices

第六节 — 雇主税务义务

  • 每月税款扣缴（PCB/MTD）
  • 法定缴款·CP38
  • 实物福利与额外津贴
  • 薪酬最佳实践

Contents 目录

Section 7 of 11

Section 7 — SST & E-Invoicing

  • GST to SST Transition · Key Differences
  • SST Registration & Filing · Penalties
  • Digital Services Tax (Non-Residents)
  • E-Invoicing: What It Is · Timeline · Types
  • IRBM Validation Workflow · Benefits · Controls

第七节 — 销售服务税与电子发票

  • 消费税到销售服务税的转变·主要区别
  • SST注册与申报·罚款
  • 数字服务税（非居民）
  • 电子发票：定义·时间表·类型
  • IRBM验证流程·效益·内部控制

Contents 目录

Section 8 of 11

Section 8 — Customs & International Trade

  • Import & Export Duty Framework
  • HS Codes & Customs Classification
  • Free Trade Agreements
  • Customs Compliance — Common Mistakes

第八节 — 关税与国际贸易

  • 进出口关税框架
  • 商品编码与关税分类
  • 自贸协定
  • 关税合规常见错误

Contents 目录

Section 9 of 11

Section 9 — Property & Investment Taxes

  • RPGT Planning Guide
  • Capital Gains Tax on Shares (2024)
  • Dividend Tax & Notional Tax Credit
  • Property Investment Structures
  • Stamp Duty on Property Transactions

第九节 — 房地产与投资税务

  • 房地产盈利税规划指南
  • 股份资本利得税（2024年）
  • 股息税与名义税额抵免
  • 房地产投资架构
  • 房地产交易印花税

Contents 目录

Section 10 of 11

Section 10 — Tax Optimisation

  • Maximising Deductible Expenses
  • Investment Tax Incentives
  • SME Tax Incentives Checklist
  • Tax Loss Utilisation Strategy
  • Tax Timing Strategies

第十节 — 税务优化

  • 最大化可扣除费用
  • 投资税务激励
  • 中小企业税务激励清单
  • 税务亏损利用策略
  • 税务时机策略

Contents 目录

Section 11 of 11

Section 11 — Governance & Succession

  • Malaysia Company Types at a Glance
  • Director Duties (Companies Act 2016)
  • Annual Statutory Obligations
  • Corporate Governance Framework
  • Business Succession Planning
  • Why Succession Planning Matters
  • Succession Roadmap · Transfer Mechanisms
  • Executive Compliance Checklist

第十一节 — 治理与传承

  • 马来西亚公司类型一览
  • 董事职责（公司法2016）
  • 年度法定义务
  • 公司治理框架
  • 企业传承规划
  • 为什么传承规划至关重要
  • 传承路线图·转让方式
  • 高管合规清单

Sales Agent Guide: Selling Corporate Compliance Services
销售代理指南：推广企业合规服务

How to position, pitch and close compliance engagements with confidence.
如何自信地定位、推介并促成合规服务合约。

Why Clients Need Compliance Services 客户为何需要合规服务

Surface these pain points — then show how we solve them. 揭示痛点，展示解决方案。

😰 "I don't know if I'm paying the right tax"「我不知道缴的税是否正确」

Poor planning leads to overpayment, missed deductions, and penalties.

😤 "My accountant just files — nobody advises me"「我的会计只是申报，没人给建议」

We fill the gap between compliance filing and real tax strategy.

😨 "I'm scared of LHDN audits"「我很害怕被LHDN稽查」

Proper documentation and governance dramatically reduce audit risk.

😟 "What happens to my business when I retire?"「退休后我的生意怎么办？」

Most family business owners have no succession plan in place.

😵 "E-invoicing, SST, CGT — I can't keep up"「我跟不上这些监管变化」

Clients need a trusted advisor, not just a form-filer.

Know Your Target Client 了解您的目标客户

🏭 SME Owner (Sdn Bhd) 中小企业主（私人有限公司）

Turnover RM1M–RM50M, needs tax and payroll compliance support. 营业额RM100万至RM5000万，需要税务及薪酬合规支持。

🏠 Property Investor / Developer 房产投资者/发展商

Faces RPGT, CGT, and succession planning for property assets. 面临RPGT、CGT及房产资产传承规划问题。

👨‍👩‍👧 Family Business Owner 家族企业主

Needs succession planning, share restructuring, and trust advice. 需要传承规划、股权重组及信托建议。

🌐 Foreign-Owned or Cross-Border Business 外资或跨境企业

Navigating Malaysian tax residency, transfer pricing, and withholding tax. 需应对马来西亚税务居民身份、转让定价及预扣税。

💻 Digital / E-Commerce Business 数字/电商企业

Fast-growing segment with low compliance awareness and e-invoicing needs. 快速增长的细分市场，合规意识低，需电子发票支持。

The Sales Conversation — Proven Opening Questions 销售对话——经过验证的开场问题

Ask questions that reveal pain — not features. These open doors and build trust.

Positioning Our Services — Value, Not Price 定位我们的服务——价值，而非价格

❌ Don't Say This 不要这样说

  • "We do your tax filing for RM X per year" 「我们每年收RM X帮您报税」
  • "We're cheaper than your current accountant" 「我们比您现在的会计师便宜」
  • "We handle all your compliance" 「我们处理您所有的合规事宜」
  • "Just sign here and we'll take care of it" 「在这里签名，我们来处理」

✅ Say This Instead 改为这样说

  • "We help you legally reduce tax and avoid penalties" 「我们帮您合法减税，避免罚款」
  • "Our clients save more than our fees" 「客户节省的金额通常超过服务费」
  • "We flag issues before they become problems" 「我们在问题爆发前提前预警」
  • "Let me show you what we found in 3 months" 「让我展示我们在3个月内的发现」

Handling Objections 处理异议

Every prospect will push back. Here's how to redirect to value.

"I already have an accountant" 「我已经有会计师了」

We work alongside existing accountants. Is yours proactively advising on tax savings — or just filing?

"It's too expensive" 「太贵了」

If we reduce your tax bill by 10%, our fee pays for itself many times over.

"I'll think about it" 「我再考虑一下」

The e-invoicing deadline and CP204 window are time-sensitive. Can we schedule a follow-up next week?

"My business is too small" 「我的生意太小，不需要这些」

LHDN audits SMEs more frequently than large companies. Smaller businesses face higher risk, not lower.

Your Sales Action Plan 您的销售行动计划

Move every prospect from first contact to signed engagement.

Step 1 — Identify & Qualify 识别与筛选

Target SME owners, property investors, and family businesses with any qualifying factor.

Step 2 — Open with a Question, Not a Pitch 以问题开场，而非推销

Ask proven opening questions, listen actively, and show you understand their business.

Step 3 — Present the Risk & Opportunity 呈现风险与机会

Use real examples to show the cost of inaction — penalties and missed savings.

Step 4 — Propose a Compliance Health Check 建议合规健康检查

Offer a structured review of their tax position, filings, and governance gaps.

Step 5 — Follow Up & Expand 跟进与拓展

After onboarding, introduce succession planning, e-invoicing, and SST registration services.

Learning Objectives 学习目标

By the end of this programme, participants will be able to: 课程结束后，学员将能够：

Understand Malaysia's Tax System 了解马来西亚税务体系

Navigate corporate tax, SST, e-invoicing and payroll obligations with confidence.

Meet Compliance Obligations 履行合规义务

Identify key filings, deadlines and penalties under LHDN, SSM and Customs.

Plan Business Succession 规划业务传承

Structure share transfers, estate planning and family business continuity.

Optimise Tax Position 优化税务筹划

Apply capital allowances, incentives and timing strategies to reduce tax burden.

Malaysia Business Compliance Landscape 马来西亚企业合规全景

Running a business in Malaysia means operating at the intersection of multiple regulatory frameworks. 在马来西亚经营企业，意味着在多个监管框架的交汇处运营。

The Business Lifecycle 企业生命周期

Every stage brings new compliance requirements — and new opportunities. 每个阶段都带来新的合规要求，也带来新机遇。

1

Startup 创业

SSM registration, licences, tax registration

2

Growth 成长

Payroll, SST, CP204, annual returns

3

Expansion 扩张

Group structure, incentives, customs

4

Maturity 成熟

Tax optimisation, governance, e-invoicing

5

Succession 传承

Estate planning, share transfer, trusts

Malaysia's Key Regulatory Agencies 马来西亚主要监管机构

LHDN (Inland Revenue Board) 内陆税收局

Direct tax administration: corporate, personal, payroll, e-invoicing.

Royal Malaysian Customs 皇家关税局

SST, import/export duties, excise, customs declarations.

SSM (Companies Commission) 公司委员会

Company incorporation, annual returns, director compliance, beneficial ownership.

Ministry of Finance 财政部

Tax policy, budget announcements, incentive approvals, MIDA liaison.

Section 2 第二部分

Malaysia Tax System
马来西亚税务体系

The Two Pillars of Malaysian Taxation 马来西亚税务两大支柱

Direct Tax 直接税

  • Corporate Income Tax 企业所得税
  • Personal Income Tax 个人所得税
  • Capital Gains Tax 资本利得税
  • Real Property Gains Tax (RPGT) 房地产盈利税
  • Stamp Duty 印花税

Administered by LHDN 由内陆税收局管理

Indirect Tax 间接税

  • Sales Tax 销售税 (10% / 5%)
  • Service Tax 服务税 (8%)
  • Import / Export Duties 进出口关税
  • Excise Duties 消费税
  • Tourism Tax 旅游税

Administered by Royal Customs 由皇家关税局管理

Corporate Tax Rates at a Glance 企业税率一览

Malaysia operates a territorial tax system — only income sourced in Malaysia is taxable. 马来西亚采用属地税制，仅马来西亚来源收入须缴税。

SME Rate 中小企业税率

17% on first RM600,000 首RM60万

Paid-up capital ≤ RM2.5M 实缴资本≤RM250万

Standard Rate 标准税率

24% on chargeable income above RM600,000 应课税收入超过RM60万部分

Non-Resident Rate 非居民税率

24% flat on all Malaysia-sourced income 马来西亚来源收入均按此税率

Personal Tax Rate 个人税率

0% – 30% progressive scale 累进税率

Residents and non-residents differ 居民与非居民有别

Tax Collection Flow 税款征收流程

Understanding the flow helps businesses avoid late filing penalties and interest charges. 了解流程有助企业避免逾期申报罚款和利息。

Real Property Gains Tax (RPGT) 房地产盈利税

RPGT applies to gains from disposal of real property or shares in Real Property Companies (RPCs). RPGT适用于处置房地产或房地产公司股份所产生的收益。

What Is a Real Property Company (RPC)? 什么是房地产公司（RPC）？

A company is classified as a Real Property Company (RPC) if it passes the RPC Test — meaning its defined assets are predominantly real property or shares in other RPCs. Shares in an RPC are treated as "chargeable assets" for RPGT purposes. 若一家公司通过RPC测试，即其界定资产主要为房地产或其他RPC股份，则该公司被归类为房地产公司（RPC）。RPC股份被视为RPGT的"应课税资产"。

The RPC Test — Step by Step RPC测试——逐步解析

1

Step 1 — Calculate "Defined Assets" 计算"界定资产"

Defined assets = Real property (land & buildings) + Shares in other RPCs held by the company. Exclude cash, receivables, and other non-property assets. 界定资产 = 房地产（土地及建筑物）+ 公司持有的其他RPC股份。不包括现金、应收款及其他非房产资产。

2

Step 2 — Apply the 75% Threshold 应用75%门槛

RPC Test Formula: (Defined Assets ÷ Total Tangible Assets) × 100 ≥ 75%. If the ratio is 75% or more → the company IS an RPC. If below 75% → not an RPC. RPC测试公式：（界定资产 ÷ 有形资产总额）× 100 ≥ 75%。若比率达75%或以上 → 该公司为RPC；低于75% → 非RPC。

3

Step 3 — Determine RPGT Applicability 确定RPGT适用性

If the company is an RPC, any disposal of its shares triggers RPGT — regardless of whether the company itself disposes of property. RPGT rates on RPC shares mirror those for direct property disposals. 若该公司为RPC，任何处置其股份的行为均触发RPGT，无论该公司本身是否处置房产。适用于RPC股份的RPGT税率与直接处置房产相同。

RPC Test — Worked Example 实例——RPC测试计算

Let's apply the RPC Test to a sample company to see how the 75% threshold works in practice. 以下以一家样本公司为例，演示75%门槛的实际应用。

RPC — Key Planning Points 重要规划要点

⚠️ RPC Status Is Dynamic RPC身份是动态的

A company can move in and out of RPC status year to year depending on asset composition. Always check before any share disposal. 公司的RPC身份可能随资产构成逐年变化。在任何股份处置前务必核查。

📋 Seller Must File RPGT Return 卖方须申报RPGT

Even if the gain is exempt (e.g. after 5 years for individuals), the disposal of RPC shares must still be reported to LHDN via CKHT forms within 60 days. 即使收益豁免（如个人持有超5年），处置RPC股份仍须在60天内通过CKHT表格向LHDN申报。

🏦 Buyer's Retention Obligation 买方的扣留义务

The buyer of RPC shares must retain 3% of the total consideration and remit it to LHDN as a withholding mechanism. 购买RPC股份的买方须扣留代价总额的3%并汇交LHDN作为预扣机制。

🔍 Related Party Transactions 关联方交易

LHDN scrutinises share transfers between related parties in RPCs closely. Market value may be substituted for consideration where the price is not arm's length. LHDN严格审查RPC关联方之间的股份转让。若价格非公平交易，LHDN可以市场价值替代代价。

Stamp Duty & Capital Gains Tax 印花税与资本利得税

Stamp Duty 印花税

  • Applies to instruments: share transfers, loan agreements, tenancy 适用于文书：股权转让、贷款协议、租约
  • Share transfer: 0.3% on consideration 股权转让：代价的0.3%
  • Property transfer: 1%–4% tiered 房产转让：分级1%–4%
  • Loan agreement: 0.5% 贷款协议：0.5%

Capital Gains Tax (CGT) 资本利得税

  • Effective 1 March 2024 自2024年3月1日起生效
  • 10% on disposal of unlisted shares 非上市公司股份处置征收10%
  • Excludes: listed shares, shares already under RPGT 豁免：上市股份及已纳入RPGT的股份
  • Companies and individuals both affected 公司和个人均受影响

Customs Duties & Trade Taxes 关税与贸易税

Import Duty 进口关税

Levied on goods imported into Malaysia. Rates vary by HS Code. 对进入马来西亚的货物征收，税率按商品编码各异。

Export Duty 出口关税

Applied to specific commodities: crude palm oil, petroleum, timber. 针对特定商品：原棕榈油、石油、木材。

Excise Duty 消费税

On locally manufactured goods: vehicles, tobacco, alcohol. 针对本地制造商品：汽车、烟草、酒精。

FTA Exemptions 自贸协定豁免

ASEAN, CPTPP, RCEP — preferential rates with valid Form D/CO. 东盟、CPTPP、RCEP，凭有效原产地证书享受优惠税率。

Section 3 第三部分

Corporate Income Tax
企业所得税

Tax Residence & Chargeable Income 税务居民身份与应课税收入

Tax Residence 税务居民

A company is tax resident in Malaysia if its management and control is exercised in Malaysia — typically where Board meetings are held. 若公司的管理和控制在马来西亚行使（通常为董事会会议召开地），则视为马来西亚税务居民。

  • Resident: standard rates, treaty benefits 居民：标准税率，享受税收协定
  • Non-resident: 24% flat, no treaty benefits 非居民：统一24%，不享受协定

Chargeable Income 应课税收入

  • Business income 营业收入
  • Employment income 雇佣收入
  • Rental income 租金收入
  • Royalties & interest 特许权使用费及利息
  • Less: allowable deductions 减：可扣除项目
  • Less: capital allowances 减：资本免税额

Allowable vs Non-Allowable Expenses 可扣除与不可扣除费用

Corporate Tax Computation — Worked Example 企业所得税计算——实例

ABC Trading Sdn Bhd — Financial Year 2024 | SME, Paid-up Capital RM500,000

Capital Allowances 资本免税额

Instead of deducting the full cost of assets upfront, capital allowances spread the deduction over time. 资本免税额将资产成本分期扣除，而非一次性全额扣除。

Initial Allowance (IA) 初始免税额

20% in year of purchase 购置当年享有20%

Annual Allowance (AA) 年度免税额

10%–20% per year based on asset class 按资产类别每年10%–20%

Accelerated CA 加速资本免税额

Certain sectors: 100% in year 1 特定行业：第一年100%

Small Value Assets 小额资产

Full deduction for assets ≤ RM1,500 each 每项≤RM1,500资产可全额扣除

Tax Planning Strategies 税务筹划策略

Maximise Deductible Expenses 最大化可扣除费用

Ensure all legitimate business costs are documented and claimed — including training, R&D, and double deductions.

Time Capital Expenditure 把握资本支出时机

Purchase qualifying assets before year-end to accelerate capital allowance claims in the current tax year.

Utilise Tax Losses 善用税务亏损

Unabsorbed losses and capital allowances can be carried forward indefinitely — track them carefully.

Common Corporate Tax Mistakes 企业税务常见错误

❌ Missing CP204 Instalments 漏交CP204分期款

Late or underpaid instalments attract 10% penalty. Always review and revise estimates. 逾期或少付分期款将受10%罚款，务必及时审查并修订估算。

❌ Claiming Non-Allowable Expenses 申报不可扣除费用

Personal expenses, penalties and provisions commonly disallowed during LHDN audit. 个人费用、罚款及拨备在LHDN审计中常被否决。

❌ Wrong SME Classification 错误SME分类

Related company shareholding test is often overlooked — affecting eligibility for 17% rate. 关联公司持股测试常被忽视，影响17%税率资格。

❌ Poor Record-Keeping 记录保存不善

LHDN requires records to be kept for 7 years. Missing documents lead to disallowed claims. LHDN要求记录保存7年，缺失文件将导致申报被否。

Tax Governance Framework 税务治理框架

Why Tax Governance Matters 为何重视税务治理

  • Reduces audit risk 降低审计风险
  • Ensures accurate filing 确保准确申报
  • Enables proactive planning 实现主动规划
  • Protects directors personally 保护董事个人
Section 4 第四部分

Income Tax Forms
所得税申报表

Key LHDN Tax Forms Overview 内陆税收局主要申报表总览

Form C — Corporate Tax Return 企业所得税申报表

What It Covers 申报内容

  • Annual corporate income tax filing 年度企业所得税申报
  • Filed via MyTax portal online 通过MyTax网络平台申报
  • Deadline: 7 months after financial year-end 截止：财年结束后7个月
  • Basis: audited or management accounts 依据：经审计或管理账目

Penalties 罚款

  • Late filing: minimum RM200 fine 逾期申报：最低RM200罚款
  • Incorrect return: up to 300% of tax undercharged 不正确申报：少征税款的最高300%

Best Practice Checklist 最佳实践清单

  • Accounts audited before tax filing deadline 在税务申报截止日前完成审计
  • Reconcile tax computation to audited P&L 将税务计算与审计损益表核对
  • Carry forward losses reviewed and updated 审查并更新结转亏损
  • File on time to avoid automatic penalties 准时申报以避免自动罚款

CP204 — Tax Instalment Scheme CP204分期缴税计划

CP204 requires companies to estimate and pay corporate tax in 12 monthly instalments — starting the 2nd month of the financial year. CP204要求公司估算并分12个月缴纳企业税款，从财政年度第2个月开始。

Form E & Form EA — Employer Obligations 雇主申报义务

Form E 表格E

  • Annual employer return to LHDN 每年向LHDN提交的雇主申报表
  • Lists all employees and total remuneration 列出所有员工及总薪酬
  • Deadline: 31 March 截止日期：3月31日
  • Failure: fine up to RM10,000 违规：最高RM10,000罚款

Form EA 表格EA

  • Employee's annual income statement 员工年度收入证明
  • Must be given to every employee 须发给每位员工
  • Deadline: 28 February 截止日期：2月28日
  • Includes salary, benefits-in-kind, allowances 包含薪资、实物福利、津贴
  • Employees use this to file Form BE 员工凭此申报表格BE

CP500 — Self-Employed Tax Instalments CP500自雇人士税款分期

1

Who It Applies To 适用对象

Sole proprietors, partners, and individuals with business income — not employed individuals. 适用于独资经营者、合伙人及有营业收入的个人，不适用于受雇人士。

2

Payment Schedule 缴款计划

6 bi-monthly instalments: March, May, July, September, November, January. 每两月一期，共6期：3月、5月、7月、9月、11月、1月。

3

Revision Rights 修订权利

Apply to revise if actual income differs significantly from LHDN's estimate. 若实际收入与LHDN估算差异显著，可申请修订。

Annual Tax Compliance Calendar 年度税务合规日历

1

Jan–Feb 1–2月

Issue Form EA to employees by 28 Feb 于2月28日前向员工发放表格EA

2

March 3月

File Form E by 31 Mar. First CP500 instalment 于3月31日前申报表格E。CP500首期

3

April–June 4–6月

Form BE due 30 Apr. Form B due 30 Jun. CP204A revision (Month 6) 表格BE截止4月30日，表格B截止6月30日。CP204A修订（第6月）

4

July–Sep 7–9月

CP204B revision (Month 9). Continue monthly CP204 payments 第9月CP204B修订，持续按月支付CP204

5

Oct–Dec 10–12月

Form C due 7 months after FYE. Year-end tax planning 表格C于财年结束后7个月到期，年末税务规划

Penalties for Non-Compliance 不合规罚款

Late Filing 逾期申报

Minimum RM200 per offence. Court prosecution possible. 每次违规最低RM200，可能被提起诉讼。

Incorrect Returns 错误申报

Up to 300% of additional tax charged 少征税款最高300%

Wilful Evasion 蓄意逃税

Criminal prosecution, imprisonment up to 3 years, fines 刑事检控，最高3年监禁及罚款

CP204 Underestimate 低估CP204

10% penalty on shortfall exceeding 30% 差额超过30%部分征收10%罚款

Section 5 第五部分

Employer Tax Obligations
雇主税务义务

Monthly Tax Deduction (PCB/MTD) 每月税款扣缴（PCB/MTD）

PCB (Potongan Cukai Berjadual) is Malaysia's Pay-As-You-Earn system. Employers deduct income tax from employee salaries every month. PCB是马来西亚的即赚即缴制度，雇主每月从员工薪资中扣除所得税。

Statutory Employer Contributions 雇主法定缴款

CP38 — Court-Ordered Tax Deduction CP38法院命令扣税

What Is CP38? 什么是CP38？

A notice issued by LHDN ordering an employer to deduct outstanding tax arrears directly from an employee's salary. LHDN发出的通知，命令雇主直接从员工薪资中扣除欠缴税款。

  • Employer must comply immediately 雇主须立即遵从
  • Deductions in addition to normal PCB 在正常PCB基础上额外扣除
  • Employer not liable for employee's tax debt 雇主不承担员工税务债务

Employer Obligations 雇主义务

  • Notify employee upon receipt of CP38 收到CP38后通知员工
  • Deduct specified amount from salary 从薪资中扣除指定金额
  • Remit to LHDN by 15th of following month 于次月15日前汇款至LHDN
  • Keep records for 7 years 保留记录7年

Benefits-in-Kind & Perquisites 实物福利与额外津贴

Certain non-cash benefits provided to employees are taxable and must be reported. 提供给员工的某些非现金福利须缴税并申报。

Company Car & Fuel 公司车与燃油

Prescribed value per LHDN Schedule. Must be included in Form EA. 按LHDN附表规定价值，须计入表格EA。

Accommodation 住宿

Taxable based on defined value or 30% of employment income. 按规定价值或雇佣收入的30%征税。

Medical & Insurance 医疗与保险

Group medical up to RM3,000 exempt; director-only policies may not qualify. 集体医疗最高RM3,000豁免，仅限董事的保单可能不符合资格。

Devices & Broadband 设备与宽带

One mobile phone, computer and internet subscription exempt per employee. 每位员工可豁免一部手机、一台电脑及网络订阅费。

Payroll Tax Best Practices 薪酬税务最佳实践

01

Use Approved Payroll Software 使用认可薪酬软件

Integrate e-PCB, EPF, SOCSO and EIS submissions directly.

02

Reconcile Monthly 每月核对

Reconcile salary registers to bank payments and statutory submissions.

03

Update Reliefs Annually 每年更新扣除额

Collect employee tax relief declarations (TP1) at the start of each year.

04

Issue Form EA On Time 准时发放表格EA

By 28 February each year — late issuance is a common audit finding.

Section 6 第六部分

SST & GST in Malaysia
马来西亚销售服务税与消费税

GST to SST — The Transition 消费税到销售服务税的转变

GST Era 消费税时期

April 2015 – Aug 2018

Broad-based 6% GST on most goods & services. Over 400,000 registered businesses. 对大多数商品和服务征收6%消费税，超过40万注册企业。

Zero-Rating 零税率阶段

June – Aug 2018

GST zero-rated before abolition. Government transition period. 废除前消费税暂定零税率，政府过渡期。

SST Reintroduced 重新推行销售服务税

September 2018

Sales Tax 10%/5% and Service Tax 6% (raised to 8% in 2024). Narrower scope. 销售税10%/5%，服务税6%（2024年提高至8%），覆盖范围较窄。

GST vs SST — Key Differences GST与SST的主要区别

SST Registration & Filing Obligations SST注册与申报义务

Sales Tax 销售税

  • Manufacturers of taxable goods 应税商品制造商
  • Threshold: RM500,000 annual turnover 年营业额门槛：RM50万
  • Rates: 10% (most goods) / 5% (certain goods) 税率：大多数商品10%，特定商品5%
  • File via MySST portal bi-monthly 通过MySST平台每两月申报

Service Tax 服务税

  • Prescribed service providers 规定服务提供者
  • Threshold: RM500,000 annual taxable services 年应税服务RM50万
  • Rate: 8% (increased from 6%, effective Mar 2024) 税率：8%（2024年3月起由6%提高）
  • Scope: hotels, professional services, F&B, digital services 范围：酒店、专业服务、餐饮、数字服务

SST Penalties & Common Mistakes SST罚款与常见错误

Late Registration 逾期注册

Fine up to RM30,000 or imprisonment up to 2 years for failure to register when threshold is exceeded. 超过门槛未注册，最高罚款RM30,000或最长2年监禁。

Incorrect Charging 错误收费

Charging SST on exempt goods/services or wrong rate. Fine up to RM30,000. 对豁免商品/服务收取SST或适用错误税率，最高罚款RM30,000。

Late Filing 逾期申报

Penalty: RM5,000 per offence. Failure to keep proper records carries additional penalties. 每次违规罚款RM5,000，未妥善保存记录将受额外处罚。

Digital Services Tax — Non-Residents 数字服务税——非居民

Since January 2020, foreign digital service providers must register and charge Malaysian service tax if their Malaysian revenue exceeds RM500,000 per year. 自2020年1月起，年营业额超过RM50万的外国数字服务提供商须注册并对马来西亚用户收取服务税。

Affected Services 受影响服务

Streaming platforms, software subscriptions, cloud services, online advertising 流媒体、软件订阅、云服务、在线广告

Rate 税率

8% Service Tax on B2C digital services 对B2C数字服务征收8%服务税

B2B Relief B2B豁免

Malaysian SST-registered businesses may be exempt with self-accounting mechanism 在马来西亚注册SST的企业可通过自计税机制豁免

Section 7 第七部分

Malaysia E-Invoicing
马来西亚电子发票

What Is E-Invoicing? 什么是电子发票？

Definition 定义

E-Invoicing (e-Invois) is a digital invoicing system mandated by LHDN requiring businesses to submit invoice data to the MyInvois platform in real-time for validation. 电子发票（e-Invois）是LHDN强制推行的数字发票系统，要求企业实时向MyInvois平台提交发票数据进行验证。

  • Replaces paper and PDF invoices 取代纸质和PDF发票
  • Real-time validation by IRBM (LHDN) 由IRBM（LHDN）实时验证
  • Unique QR code on each validated invoice 每张验证发票附唯一二维码

Supported Formats 支持格式

UBL XML

API integration for large businesses 大企业API集成

JSON

Developer-friendly format 开发者友好格式

MyInvois Portal

Manual entry for SMEs 中小企业手动输入

E-Invoicing Implementation Timeline 电子发票实施时间表

1

Aug 2024 2024年8月

Phase 1: Taxpayers with annual turnover > RM100M 年营业额超RM1亿纳税人

2

Jan 2025 2025年1月

Phase 2: Turnover RM25M – RM100M 营业额RM2500万至RM1亿

3

Jul 2025 2025年7月

Phase 3: All remaining businesses including SMEs 所有其余企业，包括中小企业

E-Invoice Types & Documents 电子发票类型与文件

Standard E-Invoice 标准电子发票

Commercial B2B and B2C transactions. Must be validated before sending to buyer. 商业B2B和B2C交易，须在发送给买方前完成验证。

Credit Note 贷项通知单

Issued to reduce a previously validated invoice value. Must reference original e-invoice. 用于减少此前已验证发票的金额，须引用原始电子发票。

Debit Note 借项通知单

Issued to increase a previously validated invoice value. Also references original. 用于增加此前已验证发票的金额，同样须引用原始发票。

Self-Billed Invoice 自开发票

Issued by buyer on behalf of seller — for commissions, platform payments, foreign suppliers. 由买方代表卖方开立，用于佣金、平台付款、外国供应商。

IRBM E-Invoice Validation Workflow IRBM电子发票验证流程

Validation happens in real-time — validated invoices carry a unique IRBM digital signature and QR code, making them tamper-proof. 验证实时进行，经验证的发票附有唯一的IRBM数字签名和二维码，确保防篡改。

E-Invoicing Business Benefits 电子发票的商业效益

Faster Collections 加速收款

Digital invoices reduce payment cycles and disputes.

Lower Admin Costs 降低行政成本

Eliminates printing, postage and manual matching.

Audit-Ready Records 审计就绪记录

Full digital audit trail satisfies LHDN record-keeping requirements.

Tax Compliance 税务合规

Real-time reporting reduces risk of underreported income and SST errors.

E-Invoicing Internal Controls 电子发票内部控制

System Readiness 系统准备

  • Accounting software upgraded for e-invoice output 会计软件升级支持电子发票输出
  • TIN (Tax Identification Number) for all parties confirmed 确认各方税务识别号码
  • API keys or MyInvois access registered API密钥或MyInvois访问权限已注册

Process Controls 流程控制

  • Staff trained on e-invoice issuance and rejection handling 员工已接受电子发票开具及拒绝处理培训
  • Cancellation within 72-hour window monitored 监控72小时内取消窗口期
  • Monthly reconciliation of validated vs book invoices 每月核对已验证发票与账目发票
Section 8 第八部分

Customs & International Trade
关税与国际贸易

Import & Export Duty Framework 进出口关税框架

Import Duties 进口关税

  • Applied on CIF value (Cost + Insurance + Freight) 按CIF价值（成本+保险+运费）征收
  • Rates vary by HS Code (0%–300%) 税率按商品编码（0%–300%）
  • Specific vs ad valorem rates 从量税与从价税
  • Excise duty on selected goods 特定商品征消费税

Export Duties 出口关税

  • Applied to commodities: crude palm oil, tin, petroleum 适用于大宗商品：原棕榈油、锡、石油
  • Rates linked to commodity prices 税率与商品价格挂钩
  • Licensing required for restricted goods 限制商品须申请许可证
  • Strategic export controls under customs law 依海关法实施战略出口管制

HS Codes & Customs Classification 商品编码与关税分类

Every import and export must be classified under the Harmonised System (HS) Code — a globally standardised 10-digit commodity classification. 每项进出口商品须依据协调制度（HS）编码进行分类，这是一套全球统一的10位商品分类系统。

01

Identify the Product 识别商品

Accurately describe the goods by material, function and use. Wrong classification = wrong duty rate.

02

Find the HS Code 查找HS编码

Use JKDM (Royal Customs) tariff schedule or ASEAN Harmonised Tariff Nomenclature.

03

Determine Duty Rate 确定税率

Apply MFN rate or preferential FTA rate with valid Certificate of Origin (Form D).

04

Submit Customs Declaration 提交关税申报

Via uCustoms (Dagang.Net) — import: K1, K9; export: K2, K8 forms.

Free Trade Agreements — Malaysia 马来西亚自贸协定

ASEAN AFTA 东盟自贸区

0%–5% preferential rates. Form D Certificate of Origin required. 0%–5%优惠税率，需有效原产地证书Form D。

CPTPP 全面与进步跨太平洋伙伴关系协定

Covers 11 countries. Significant tariff reductions with CPTPP origin rules. 涵盖11个国家，依CPTPP原产地规则享受大幅关税减免。

RCEP 区域全面经济伙伴关系协定

15-country mega FTA including China, Japan, South Korea. Effective January 2022. 涵盖中国、日本、韩国等15国的超大型自贸协定，自2022年1月生效。

Bilateral FTAs 双边自贸协定

Malaysia–Australia, Malaysia–Japan, Malaysia–US (TIFA) and others. 马来西亚与澳大利亚、日本、美国（TIFA）等双边协定。

Customs Compliance — Common Mistakes 关税合规常见错误

❌ Incorrect HS Code Classification 错误HS编码分类

Using wrong codes to reduce duty payable is customs fraud — penalties include fines and seizure of goods.

❌ Under-Declared Customs Value 低报关税价值

Customs duty is calculated on CIF value. Under-declaration triggers audit, back duty and 10x penalty.

❌ Missing Form D / Certificate of Origin 缺失原产地证书

FTA preferential rates are denied without valid, timely Form D — companies end up paying full MFN rates.

Section 9 第九部分

Property & Investment Taxes
房地产与投资税务

Real Property Gains Tax — Planning Guide 房地产盈利税规划指南

What Triggers RPGT 触发RPGT的情形

  • Sale of land or buildings 出售土地或建筑物
  • Disposal of shares in Real Property Companies (RPCs) 处置房地产公司（RPC）股份
  • Assignment of purchase agreement 转让购买协议
  • Gift of property between non-related parties 非亲属之间的财产赠与

RPGT Exemptions 豁免情况

  • Disposal after 5 years (individuals: 0%) 5年后处置（个人：0%）
  • Disposal between spouses (stamp duty exemption) 夫妻之间的转让（印花税豁免）
  • One lifetime exemption for individual principal residence 个人自住房产终身一次豁免
  • Gifts to children/parents/spouse at RPGT election price 赠予子女/父母/配偶按RPGT选择价格

Capital Gains Tax on Shares (From 2024) 股份资本利得税（2024年起）

Effective 1 March 2024, gains on disposal of unlisted shares are subject to 10% Capital Gains Tax in Malaysia. 自2024年3月1日起，处置非上市股份所得收益须缴纳10%资本利得税。

Dividend Tax & Notional Tax Credit 股息税与名义税额抵免

Single Tier System 单一层级制度

Malaysia operates a single-tier tax system. Dividends paid from a company's post-tax profits are tax-free in the hands of shareholders. 马来西亚实行单一层级税制，从公司税后利润派发的股息对股东免税。

Foreign Sourced Income 境外来源收入

From 1 Jan 2022, foreign-sourced income remitted to Malaysia is taxable (with phase-in exemptions for qualifying conditions). 自2022年1月1日起，汇入马来西亚的境外来源收入须缴税（符合条件的享有分阶段豁免）。

Family Holding Companies 家族控股公司

Structuring investments under a holding company can defer individual income tax and facilitate succession. 通过控股公司架构投资可递延个人所得税，并便于传承规划。

Property Investment Structures 房地产投资架构

The right structure balances tax efficiency, asset protection and succession objectives — professional advice is essential. 正确的架构平衡税务效率、资产保护和传承目标，专业建议不可或缺。

Stamp Duty on Property Transactions 房地产交易印花税

Transfer Instrument 转让文书

Key Exemptions 主要豁免

  • First home buyer (partial exemption) 首次购房者（部分豁免）
  • Transfer between spouses: exempt 夫妻间转让：豁免
  • Transfer by way of gift to children: exempt 赠予子女：豁免
  • Group restructuring relief 集团重组豁免
  • Listed securities exempt from transfer stamp duty 上市证券豁免转让印花税
Section 10 第十部分

Tax Optimisation
税务优化

Maximising Deductible Expenses 最大化可扣除费用

Double deductions and enhanced deductions are powerful tools — but require proper documentation and qualifying conditions. 双重扣除和加强扣除是强大的工具，但需要适当的文件和符合资格条件。

Staff Training 员工培训

Double deduction for approved training programmes registered with HRD Corp. 向HRD Corp注册的认可培训计划可享双重扣除。

R&D Expenditure 研发支出

Double deduction for qualifying R&D — must be approved by MOSTI or MIDA. 符合资格的研发双重扣除，须获MOSTI或MIDA批准。

Approved Donations 认可捐款

Donations to approved institutions deductible up to 10% of aggregate income. 向认可机构的捐款可扣除至总收入的10%。

Export Promotion 出口促进

Double deduction on qualifying export promotion expenses — trade fairs, market studies. 合格出口促进费用双重扣除，包括贸易展览会、市场研究。

Investment Tax Incentives 投资税务激励

SME Tax Incentives Checklist 中小企业税务激励清单

17% SME Tax Rate 17%中小企业税率

Paid-up capital ≤ RM2.5M, first RM600K income. Verify shareholding test annually. 实缴资本≤RM250万，首RM60万收入。每年核实持股测试。

SME Digital Grant 中小企业数字化补助

MDEC and PENJANA grants for SME digitalisation — accounting software, e-commerce, cybersecurity. MDEC和PENJANA针对中小企业数字化的补助，涵盖会计软件、电商、网络安全。

Automation CA 自动化资本免税额

100% capital allowance in Year 1 for qualifying automation equipment. 符合资格的自动化设备第一年享有100%资本免税额。

BioNexus / Cyberjaya Status

Sector-specific incentives for biotechnology and tech companies — full tax exemptions available. 生物技术和科技公司的行业专项激励，可享受全额税务豁免。

Tax Loss Utilisation Strategy 税务亏损利用策略

Unabsorbed losses and capital allowances can be carried forward indefinitely — but shareholding must remain substantially the same (minimum 51% continuity). 未吸收的亏损和资本免税额可无限期结转，但持股须基本保持不变（最低51%连续性）。

Tax Timing Strategies 税务时机策略

01

Choose Financial Year-End Wisely 明智选择财政年度结束日

New companies should consider December year-end to align with budget changes and take advantage of full-year elections.

02

Accelerate Deductible Expenses 提前确认可扣除费用

Incur and pay deductible expenses before year-end to bring forward the deduction to the current year.

03

Defer Income Where Possible 尽可能递延收入

For service businesses, defer billing to the next financial year where the activity genuinely occurs then.

04

Review Directors' Remuneration Mix 审查董事薪酬结构

Balance salary vs dividend declarations to optimise between corporate and personal tax rates.

Section 11 第十一部分

Business Licences & Governance
营业执照与公司治理

Malaysia Company Types at a Glance 马来西亚公司类型一览

Sdn Bhd 私人有限公司

Most popular — limited liability, 1–50 shareholders. Private company, audited accounts. 最普遍，有限责任，1–50名股东，私人公司，须审计账目。

Bhd (Public) 上市/公众有限公司

Listed or unlisted public company. More than 50 shareholders. Full regulatory compliance. 上市或非上市公众公司，股东超过50人，须全面监管合规。

LLP (PLT) 有限责任合伙

Limited liability partnership — popular for professional firms. No audit required. 有限责任合伙，专业公司常用，无需审计。

Sole Proprietor / Partnership 独资/合伙企业

Registered under ROB. No separate legal entity. Full personal liability. 依商业登记处注册，无独立法人身份，须承担全部个人责任。

Director Duties Under the Companies Act 2016 公司法2016下的董事职责

Statutory Duties 法定职责

  • Act in good faith and in best interests of company 善意行事，以公司最佳利益为重
  • Avoid conflicts of interest 避免利益冲突
  • Exercise reasonable care, skill and diligence 行使合理谨慎、技能和勤勉
  • Not use company property for personal benefit 不得为个人利益使用公司资产

Personal Liability Risks 个人责任风险

  • Wrongful trading (trading while insolvent) 不当交易（资不抵债时继续交易）
  • Tax defaults — directors can be held personally liable 税务违规，董事可被追究个人责任
  • SST non-remittance — director personally liable SST未缴纳，董事须承担个人责任
  • Failure to file annual returns to SSM 未向SSM申报年度报告

Annual Statutory Obligations 年度法定义务

1

Within 18 months of Incorporation 成立后18个月内

First Annual General Meeting (AGM) 首届股东周年大会

2

Within 6 months of FYE 财年结束后6个月内

Prepare and circulate Audited Financial Statements 编制并分发经审计财务报表

3

Within 30 days of AGM AGM后30天内

Lodge Annual Return with SSM (Section 68) 向SSM提交年度报告（第68条）

4

Ongoing 持续

Update beneficial ownership register, notify SSM of any changes in directors/shareholders 更新实益所有权登记册，通知SSM董事/股东变更

Corporate Governance Framework 公司治理框架

Strong governance protects directors personally, builds investor confidence and supports business succession. 强有力的治理可保护董事个人利益、建立投资者信心并支持业务传承。

Section 12 第十二部分

Business Succession Planning
企业传承规划

Why Succession Planning Matters 为什么传承规划至关重要

The Risk of Inaction 不行动的风险

  • Business assets frozen on death of sole director-shareholder 独董兼股东身故后企业资产被冻结
  • No will = intestacy laws apply — may not reflect wishes 无遗嘱则适用无遗嘱继承法，可能与意愿不符
  • Family disputes disrupt operations 家庭纠纷干扰运营
  • CGT, RPGT and stamp duty triggered on unplanned transfers 非计划性转让触发CGT、RPGT和印花税

The Rewards of Planning 规划的回报

  • Seamless business continuity 无缝业务延续
  • Tax-efficient wealth transfer 税务高效的财富转移
  • Protection of family assets 保护家族资产
  • Clear governance structure 清晰的治理架构
  • Preserve company value 保全公司价值

Succession Roadmap 传承路线图

Succession planning is not a one-time event — it should be reviewed annually and after major life or business events. 传承规划不是一次性事件，应每年检视，并在重大人生或商业事件后更新。

Transfer Mechanisms & Tax Implications 转让方式与税务影响

Executive Compliance Checklist 高管合规清单

Your Business Compliance Dashboard — Review Annually 您的企业合规仪表板，每年审查

Tax & Finance 税务与财务

  • Form C / CP204 payments on track 表格C / CP204缴款按计划进行
  • PCB / EPF / SOCSO remitted monthly 每月汇缴PCB / 公积金 / 社险
  • Form E filed by 31 March 于3月31日前申报表格E
  • Form EA issued to all employees by 28 Feb 于2月28日前向所有员工发放表格EA
  • SST returns filed bi-monthly 每两月申报SST
  • E-invoice system ready for applicable phase 电子发票系统已为适用阶段做好准备

Corporate & Governance 公司与治理

  • Annual Return filed with SSM within 30 days of AGM SSM年度报告于AGM后30天内提交
  • Audited accounts circulated within 6 months of FYE 审计账目于财年结束后6个月内分发
  • Director / shareholder changes notified to SSM 董事/股东变更已通知SSM
  • Business licences renewed 营业执照已续期
  • Succession plan reviewed 传承计划已审查
  • Beneficial ownership register updated 实益所有权登记册已更新

Questions & Discussion
问答与讨论

Thank you for your participation. We hope this session has been valuable for your business. 感谢您的参与，希望本次课程对您的业务有所裨益。

📋 Corporate Secretarial Services 公司秘书服务

Shelf companies, SSM filings, annual returns, director/shareholder changes

📊 Accounting & Tax Services 会计与税务服务

Bookkeeping, audit, tax computation, LHDN correspondence, e-invoicing

🏢 Business Succession Planning 企业传承规划

Share restructuring, family trust setup, estate planning, CGT advisory

Disclaimer: This presentation is for training purposes only and does not constitute legal or tax advice. Consult a qualified professional for specific advice. 免责声明：本演示文稿仅供培训目的，不构成法律或税务建议，请咨询合格专业人士以获取具体建议。