CCS Channel

GOOD NEWS FOR MALAYSIANS: SST Revisions Consider Public Feedback! As announced on 9 June 2025, the MADANI Government has listened to feedback from the public and industry players on the expansion of the Sales and Service Tax (SST) and made the following changes, effective 1 July 2025: 🍎 1. Selected Imported Fruits Are Exempt from Sales Tax! To help ease the cost of living, the following imported fruits will not be subject to sales tax: • Apple • Orange • Mandarin orange • Date (kurma) ✅ This is in addition to local essentials like rice, bread, meat, vegetables, eggs, and canned fish, which are already exempted. 🏢 2. Higher Threshold for Service Tax on Rentals and Financial Services To reduce the tax burden on small businesses, the registration threshold for service tax has increased: Type of Service/New Threshold Rental or Leasing – RM1,000,000 [Old Threshold – RM500,000] Financial Services – RM1,000,000 [Old Threshold – RM500,000] ✅ Only businesses with more than RM1 million in annual revenue for these services need to register for service tax. 💅 3. No Service Tax on Beauty & Grooming Services After reviewing public opinion, the government has decided NOT to expand the service tax to the following: • Manicure & Pedicure • Facial treatments • Haircutting and hairstyling services ✅ Beauty services stay tax-free! 📞 Need Help Understanding SST? Contact SST Hotline: 1-300-888-500 or any of the JKDM SST Helpdesk lines listed in the announcement. 🔗 Visit: https://mysst.customs.gov.my 好消息！政府调整SST政策，听取人民声音！ 马来西亚财政部宣布，自2025年7月1日起，政府在听取人民和业界反馈后，调整了销售与服务税（SST）政策： 🍎 1. 部分进口水果豁免销售税！ 为了减轻生活成本，以下进口水果将不征收销售税： • 苹果 • 橙 • 柑橘（蜜柑） • 椰枣（Kurma） ✅ 这项措施补充了原有对本地基本食品（如米、面包、肉类、蔬菜、鸡蛋、罐头鱼等）的豁免。 🏢 2. 提高服务税注册门槛，减轻中小企业负担！ 服务类型/新门槛 租赁或租用服务 - RM1,000,000 [旧门槛: RM500,000] 金融服务 - RM1,000,000 [旧门槛: RM500,000] ✅ 年收入低于RM100万的租赁及金融服务商将无需缴付服务税。 💅 3. 美容美发服务继续豁免服务税！ 政府决定不对以下美容服务征收服务税： • 美甲服务 • 脸部护理 • 理发与美发服务 ✅ 美容行业继续享有免税！ 📞 想了解更多关于SST？ 欢迎拨打SST热线： 1-300-888-500 或联系关税局服务热线（详情见公告）。 🔗 官方网站：https://mysst.customs.gov.my

📌【#时代在变，#法规也该进步】 在电子发票、印花税审计框架（Stamp Duty Audit Framework）以及SST扩大的夹击之下，许多中小企业犹如站在狂风暴雨中，感到无奈、无助，甚至迷失了方向。 今天，我与ANC的 Song Liew Tzen Hsiung老师，在 Harry Foo 的精心安排下，有幸与马华总会长拿督斯里魏家祥面对面交流，把商家的心声、痛点、压力，一一带上台面。 🔍 我们也特别提出： 「超过RM300的薪资合约需缴印花税」的旧规定，已沿用自1949年，长达76年未曾更新，早已与现实脱节。 RM300在当年或许是一份不错的月薪，但在今天的物价和生活水平下，却成了沉重的行政与合规负担。 📌【#听见企业的声音，#我们不只是记录问题——#我们在争取改变】 除了印花税的问题，今天我们也特别向拿督斯里魏家祥总会长提出了商家在电子发票（e-Invoice）与SST推行过程中所面对的现实挑战： 📍 系统尚未完善，技术支援不足，许多中小企业不知从何下手； 📍 缺乏过渡期与培训资源，导致一线员工与老板都感到压力山大； 📍 SST范围扩大，却未同步明确指引，合规与实际操作间产生巨大落差； 📍 一旦出错，不仅面对罚款，还有长期合规成本持续上升的问题。 #我们不是在抱怨——#我们在反映真实。 我们也不是只在会议室里谈理论——我们带着来自前线商家的心声，走进每一个可以影响政策的场合。 🗣️ 拿督斯里魏家祥认真聆听我们提出的每一个关键问题，并承诺将在国会中替商家发声，尤其是确保政策推行的过程中，更加公平、合理、有温度。 我们深信： 📌 制度可以更智能， 📌 政策可以更人性， 📌 转型不应是企业的负担，而应是国家共同的进步。 我们不是旁观者，我们是为你走上前线的人。 我们不是为了发声而发声，也不是为了曝光而站台。我们是真心站在商家的角度，用实际行动为你们争取改变。 📢 因为我们相信： 制度的进步，是为了人民；法规的修订，必须跟上时代。

https://www.facebook.com/share/p/14Dh1Q8dduk/?mibextid=wwXIfr 📣 明天早上9点，不容错过！ 根据税收局发布的最新指南，年销售额RM500K以下的商家暂时豁免推行电子发票！但如何准确鉴定年销售额？ 如果客户不需要电子发票，是不是就可以不开？拿不到电子发票时又该如何扣税？ 6月24日早上9点，敬请锁定《MELODY专家话》，@AutoCount 独立非执行董事、CCS Group 执行合伙人、税务专家陈志成老师将为你一一解答！ 🔊 如果你懂中文，欢迎收听，预计9:10左右可以听到陈老师的精彩分享，广告之后见！ Melody FM - https://www.facebook.com/MELODYdotmy 📣 Don’t miss it tomorrow at 9 AM! According to the latest guidelines from the tax authorities, businesses with annual sales under RM500K are temporarily exempt from implementing e-invoicing! But how do you accurately determine your annual sales? If a client doesn’t need an e-invoice, do you skip issuing one? What happens if you can’t obtain an e-invoice—how do you handle tax deductions? Tune in to MELODY Experts Talk on June 24th at 9 AM, where Mr. Chin Chee Seng, AutoCount’s Independent Non-Executive Director, Managing Partner of CCS Group, and Tax Expert, will provide clear answers to all your questions! 🔊 If you understand Mandarin, feel free to join us and expect to hear Mr. Chin live around 9:10, after the advertisement!

#自开电子发票 #股息凭证 #股息税 🎉 公司老板注意啦！ 📅 6月16日至30日，有54家公司要派息，其中还有3家公司给出“特别惊喜”🎁（特別股息）！ 但等等，你以为派了钱就完事？No no no～ 从2025年开始，LHDN隆重推出： 📄《股息凭证 Voucher》系列之——“你逃不掉啦”特别版！ 📌 小提醒： ✅ 不管是1毛钱，还是1百万股息，统统都要发“股息凭证”！ ✅ 现金、非现金、还是送你一头牛（资产派息）——都要注明市值！ ✅ LHDN说，这张纸很重要，要用来报税！ 💡 老板们，别等LHDN敲门才来找你算账！ 🧾 现在就开始练习写“股息凭证”，让你的股东、税务官、还有自己都安心！ 🗣️”以前派股息叫派钱；现在派股息叫写报告。”

#self-billed e-invoice, #DividendVoucher, #DividendTax 📄 Dividend vouchers = Your new best friend in 2025 🌐 🎉 Hey bosses, heads up! 📅 From June 16 to 30, a total of 54 stocks are going ex-dividend — and 3 of them come with special treats (a.k.a. special dividends)! 🎁 But wait — handing out dividends in 2025 comes with homework! 📄 Starting YA2025, LHDN requires every company paying dividends to individual shareholders to issue a dividend voucher: ✅ State the gross amount, net amount, and even the market value of any non-cash asset. ✅ Whether it’s RM0.10 or RM1,000,000 — yes, the voucher is mandatory. ✅ It’s for tax reporting. And yes, LHDN is watching. 👀 💡 Don’t wait until the taxman comes knocking! Practice issuing dividend vouchers now — your shareholders, Tax Audit auditors, and peace of mind will thank you. 🗣️ Quote of the Day: “Dividends used to be cash. Now, they come with paperwork.” 🦉✨ Source: Bursa Malaysia, LHDNh

12 CCS & Co Plt, 马来西亚发布了一篇小红书笔记，快来看吧！ 😆 nwPSlX3Uad9lNDc 😆 http://xhslink.com/a/03KH2dywrrkeb，复制本条信息，打开【小红书】App查看精彩内容！

🎉_*电子发票峇株站 E-Invoice Batu Pahat* 实施策略部署，你准备好了吗？ 📢 💡 电子发票如何影响您的业务？ 💡 如何高效实施，提升合规性？ 💡 如何避免操作中的常见误区？ 别担心！这场专业培训将帮您制定路线，引导变革，助您高效掌握电子发票实施的关键策略！💼📈 · 🎙 主讲嘉宾： *CCS 十面埋伏讲师 Mr. Chin* 👥 联合主办：Bob Computer Services 🤝 Acs Commercial Services Sdn Bhd 📌 课程亮点： ✅ 全方位的解析：从基础知识到批量提交、自开发票与费用账单，电子发票核心功能一网打尽！ ✅ 掌握操作技巧：逐步拆解电子发票系统，提高工作效率，不再手忙脚乱！ ✅ 实战案例分享：专业案例解析，帮您规避常见错误，少走弯路！ ✅ 现场答疑互动：讲师实时解答您的疑问，解决实际操作难题！ > 🎙️ 讲座详情： > 📆 日期：13.05.2025（星期二 Tuesday） > ⏰ 时间：09.00 am - 06.00 pm > 📍 地点： The Katerina Hotel, Batu Pahat - Grand Ballroom, Level 2 报名学费： 🔥 早鸟价：RM 500（Non-HRDF Claimable） 💎 原价 ：RM 600（HRDF Claimable） 🎯 客户专享价：RM 500（Non-HRDF Claimable） 🎟️ 报名费包括：早餐、午餐、两个茶点 · > 📞 活动咨询热线： > ☎012-488 6066（Mr. Teoh） > ☎019-726 2686（Bob） > · > 📋 申请HRDF WhatsApp专线： > ☎️017-794 5224（Jing Yi） > ☎018-472 5355（Sunny） · 📌 报名链接 - 在留言区

Types of Allowances / Perquisites / Gifts / Benefits That Are Tax-Exempt BUT Do Not Need to Be Reported in CP8D 1. Company Products Given Free or at Discounted Price 📍Products used in the company’s business that are given to employees for free or at a discounted price (including benefits for spouse or unmarried children) are tax-exempt up to RM1,000, if received from a company within the same group. 2. Leave Passage Tax exemption applies only if the benefit is given to the employee and close family members: ✅ Within Malaysia: Not more than 3 times a calendar year (includes accommodation and meals) ✅ Outside Malaysia: Limited to once a year and capped at RM3,000 3. Employer’s Own Services Provided Free or at Discount 📍 When an employer provides its own services (e.g. hotel, airline) free or at a discount (including for spouse and unmarried children), and the service is from a company within the same group, the benefit is tax-exempt. 4. Medical Benefits 📍 Tax-exempt medical benefits include traditional medicine such as Malay, Chinese, and Indian traditional treatments and complementary or homoeopathic treatments if certified by the Ministry of Health. ✅Examples: Traditional Malay massage, acupuncture. 5. Insurance Premiums for Foreign Workers 📍 Mandatory insurance premiums paid for foreign workers as a substitute for SOCSO contributions are exempt. 6. Group Insurance Premiums for Accidents 📍 Insurance premiums paid to protect employees in case of accidents are tax-exempt. 免税也无需在 CP8D 报告的津贴 / 福利 / 礼品 / 利益种类 1. 免费或折扣价格提供的公司产品 📍 雇主提供的与其业务相关的产品（包括配偶与未婚子女），若免费或折扣提供，来自同集团公司，并且总值不超过 RM1,000，则免税且无须申报。 2. 度假旅费津贴 📍 若是提供给员工及近亲家属的福利，可获豁免： ✅ 马来西亚境内：每年不超过 3 次（包括住宿与膳食） ✅ 马来西亚境外：每年不超过 1 次，且不超过 RM3,000 3. 雇主提供的自家服务 📍 雇主提供的自身业务服务（如酒店、航空服务）若免费或折扣给员工及家属，并来自同集团内的公司，该福利可享有免税。 4. 医疗福利 📍 包括中医、马来传统、印度传统治疗，或由卫生部认可的替代治疗（如顺势疗法、针灸等），皆为免税。 ✅ 例如：马来传统按摩、针灸。 5. 外籍员工的强制保险 📍 雇主为外籍员工缴付的强制保险作为 SOCSO 替代方案，属于免税。 6. 团体意外保险保费 📍 雇主为员工意外情况而购买的团体保险保费，也属免税。

Q: Do I need to submit supporting documentation along with the ITRF? A: No, but it shall be kept for seven (7) years, starting from the year in which the ITRF has been submitted.

💡北马的朋友们⚡⚡ . 小编这几天都有收到私信问说 📍 𝐏𝐄𝐍𝐀𝐍𝐆 槟城🚨会不会有返场 🙂‍↕ 现在小编可以大声宣布📢📢📢 槟 城， 我 们 来 啦！ . 📅 日期: 2025年6月20日 (星期五) ⏰ 时间: 9am - 6pm 📍 地点: The Wembley - A St Giles Hotel, Penang 🔗报名链接: （看评论区） . 💥 电子发票 7 月全面上线，已进入正式倒数冲刺阶段！ 你还没准备好吗？真的不能再等了！⏳ . 🦉早鸟优惠截至 2025年5月18日（星期日） . 💡 本课程为 HRD Corp Claimable，非常适合企业主、财务/会计人员、税务顾问等专业人士参加。 ------------------------------------------------- 📜 课程内容 Course Content: . 1. Concept of e-Invoice 电子发票的概念 ✅ Implementation Date 推行日期 ✅ Important Things to Know as an Individual Consumer or Your Business 须知事项：个人消费者 / 企业 2. Types of e-invoice Transaction Documents 电子发票交易文件的类型 ✅ Scope of e-invoice 电子发票的范围 ✅ Key Responsibilities for Buyers and Sellers 买卖双方的主要责任 ✅ Types of e-invoice Transaction Documents 电子发票交易文件的类型 ✅ What is the time frame for submitting the e-invoice? 提交电子发票的时间范围是什么？ 3. Mandatory e-invoice Implementation and Exemptions 强制实施电子发票和豁免 ✅ Who is required to Adopt e-invoicing? 谁需要采用电子发票？ ✅ Entities Exempted from Implementing e-Invoice 免于实施电子发票的实体 ✅ Income Exempted from Implementing e-Invoice 免于实施电子发票的收入 4. Overview of e-invoices 电子发票概述 ✅ e-invoice format 电子发票格式 ✅ List of Classification Codes 分类代码列表 ✅ TIN Search TIN搜索 ✅ Intercompany Transactions and Back-Charging 公司间交易和追加费用 ✅ Key Differences between e-invoice and Consolidated e-invoice 电子发票和合并电子发票的主要区别 ✅ Adjustment Notes Treatment 电子发票整理处理方法 ✅ Specific industries that require issuing e-invoice 需要开具电子发票的特定行业 5. E-invoice Transmission Mechanism 电子发票传输机制 ✅ How do I submit my e-invoice for Validation? 如何提交电子发票进行验证？ ✅ MyInvois Portal MyInvois 门户网站 ✅ Creation and Submission of e-invoices via MyInvois Portal 通过 MyInvois 门户网站创建和提交电子发票 ✅ API 6. Consolidated e-invoice 合并电子发票 ✅ Where B2C Individual Buyer Requires an e-invoice B2C个人买家需要电子发票 ✅ Notification on E-invoice Requests Within Transaction Month 交易当月电子发票申请通知 ✅ How to Issue Consolidated e-invoice 如何开具合并发票电子发票 7. Self-Billed e-invoice and Consolidated Self-Billed e-invoice 自开电子发票和合并自开电子发票 ✅ Acquisition of Goods or Services from Individual Taxpayers who are not conducting a Business 从非经营企业的个人纳税人处购买商品或服务 ✅ Payments in Monetary Form to Agents, Dealers or Distributors (“ADDs”) 向代理商、经销商或分销商（“ADD”）支付的款项 ✅ E-Commerce Transactions 电子商务交易 ✅ Cross-Border Transactions: Import 跨境交易：进口 ✅ Domestic Profit Distribution (e.g., Dividend) 国内利润分配（例如股息） ✅ Interest payment 利息支付 ✅ Types of Self-Billed e-invoices 自开电子发票的类型 [自开贷方凭证，自开借方凭证、自开退款凭证] ✅ How to issue Self-Billed e-invoice 如何开具自开发票电子发票 ✅ How to Issue Consolidated Self-Billed e-invoice 如何开具合并自开电子发票 8. Compliance 合规 ✅ e-invoice related offences 电子发票相关罪行 ✅ Accounting vs Tax Compliance 会计 vs 税务合规 9. Special Treatments 特殊处理 ✅ Expenses incurred by Employees on behalf 员工代表公司发生的费用 ✅ Employment Perquisites and Benefits 就业福利和津贴 ✅ Company Policy 公司政策 ✅ Disbursement and Reimbursement 代付和报销 ✅ Cross-Border Transactions: Export 跨境交易：出口 ✅ Currency Exchange Rate 货币汇率 ✅ Income/Expenses that don't require e-invoice 不需要电子发票的收入/支出 10. Preparatory Phase for e-invoicing 电子发票的筹备阶段 . 名额有限，赶快预订，别错过这次实战提升的机会！🚀 . #CCS #Einvoice2025 #电子发票 #HRDCClaimable #财税必修课 #发票数码化 #会计必备 #税务攻略 #企业成长 #Seminar2025 #掌握电子发票 #Malaysia #LHDN #Penang #槟城

Q: I have registered my income tax number. What’s next? A: You are responsible to: Submit Income Tax Return Form (ITRF) via e-Filing or manually; Report income and expenses, including deductions and rebates; Calculate/Compute income tax; and Keep records and relevant documents for seven (7) years for auditing purposes. 📘 Example Ali just registered for an income tax number with LHDN. What should he do next? Submit Tax Return: 📍 During tax season, Ali must log into the LHDN e-Filing portal to submit his Income Tax Return Form (Form BE, B, etc.), or submit it manually. Report Income and Expenses: 📍 Ali works as a freelance graphic designer. 📍 He must declare all income he earned and claim eligible deductions (e.g. lifestyle, insurance, SSPN) and tax rebates. Calculate Tax Payable: 📍 Based on his net income after deductions, Ali uses the system to calculate how much tax he owes or how much refund he can get. 📍 Keep Records: Ali keeps receipts, invoices, and supporting documents for all claimed deductions in a file for at least 7 years, just in case LHDN audits him in the future. 📗 例子： 阿里刚在 LHDN 注册了个人所得税号码。接下来他应该做什么？ 提交报税表格: 📍 在报税季，阿里需要登入 LHDN 的 e-Filing 系统提交税务申报表（例如 BE 表、B 表），也可以选择手动提交。 申报收入与开销： 📍 阿里是一名自由平面设计师。 📍 他需要申报所有赚取的收入，并申请符合条件的扣税项目（如生活方式开销、保险、SSPN）和税务回扣。 计算应缴税额： 📍 在扣除所有开销后，根据净收入，系统会帮阿里计算应缴税额，或是否有退税。 保留记录: 📍 阿里会把所有发票、收据和相关证明文件保存至少 7 年，以防 LHDN 日后进行税务稽查。