CCS Channel

你可以，用一年时间变强 电子发票的时代正在加速到来，会计行业正面临一场前所未有的转型挑战。 许多人感到焦虑，感到不安，甚至自我怀疑： “我都一把年纪了，还学得动吗？” “我眼花耳背、三高缠身，怎么追得上这股数码化的浪潮？” 但亲爱的朋友，请你停一停，想一想—— 你走过多少个年头，熬过多少个通宵，解决过多少个税务难题，你不是第一次面对挑战。 你有的是经验，是坚持，是不服输的精神。 技术可以陌生，但不是不可学。 数码可以抽象，但不是不可懂。 你可以慢一点，但不能停。你不需要一天学会一切，但你可以，一天进步一点。 一年，365天，每天抽出一点时间学习，今天了解e-Invoice的格式，明天熟悉MyInvois Portal的操作。 日积月累，一年后你将惊讶于自己的改变。 学习从来不分年纪，改变永远不嫌晚。 你不是被时代淘汰的人，只要你愿意迈出第一步，你就是站在浪潮上的人。 你可以感到累，可以感到压力，#但请记住： 你可以，用一年时间变强。 而这一年的坚持，终将成就一个更自信、更强大的你。

📣 The IFRS Foundation has just released the IFRS Accounting Taxonomy 2025. ⁉️ Key points: 💡Digital financial reporting: The IFRS Accounting Taxonomy is designed to enable digital reporting of financial information prepared in accordance with International Financial Reporting Standards (IFRS) accounting standards. This makes it easier for investors to access digital financial data. 💡Update basis: The classification system is updated based on IFRS accounting standards as of January 1, 2025, including standards that have been published but have not yet come into effect. It includes the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements (IFRS Accounting Classification System 2024, Update 1). 💡Other changes: Other changes to the classification system reflect new or amended requirements arising from the following standards: 👉 Contracts Referencing Nature-dependent Electricity (IFRS Accounting Classification System 2024, Update 2); 👉IFRS 19 Subsidiaries without Public Accountability: Disclosures, Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11 (IFRS Accounting Taxonomy 2024—Update 3). 💡Access: Digital subscribers can now access the 2025 classification system layer for published and required standards via the IFRS Accounting Standards Navigator. Access the IFRS Accounting Classification System 2025 document and supporting information at https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-accounting-taxonomy-2025/. ⁉️ Significance: 💡Improved data accessibility: Digital financial reporting enables investors to access and analyze financial data more efficiently. 💡Promotes standardization of financial information: The IFRS Taxonomy helps to promote the standardization of financial information worldwide. 💡Enhances transparency of financial reporting: Digital reporting helps to improve the transparency and comparability of financial reporting. 💡Adaptation to updates to the standards: Timely updates ensure that financial reports using the classification system comply with the latest standards. 📣Summary: The release of the IFRS Taxonomy 2025 is an important step taken by the IFRS Foundation to promote digital financial reporting. It will help to improve the accessibility and transparency of financial data and promote the standardization of financial information worldwide. 📣国际财务报告准则基金会（IFRS Foundation）刚发布了《国际财务报告准则会计分类法2025》（IFRS Accounting Taxonomy 2025） ⁉️ 核心要点： 💡数字化财务报告： 《国际财务报告准则会计分类体系》旨在实现按照国际财务报告准则（IFRS）会计准则编制的财务信息的数字化报告。 这使得投资者能够更便捷地获取数字化财务数据。 💡更新依据： 该分类体系的更新基于截至2025年1月1日的国际财务报告准则会计准则，包括已发布但尚未生效的准则。 其中包含了《国际财务报告准则第18号：财务报表中的列报和披露》（IFRS 18 Presentation and Disclosure in Financial Statements）中引入的新列报和披露要求（《国际财务报告准则会计分类体系2024》—更新1）。 💡其他变更： 分类体系的其他变更反映了以下准则中产生的新增或修订要求： 👉 涉及自然依赖型电力合同（Contracts Referencing Nature-dependent Electricity）（《国际财务报告准则会计分类体系2024》—更新2）； 👉《国际财务报告准则第19号：不具有公众责任的子公司：金融工具的披露、分类和计量》以及《国际财务报告准则会计准则的年度改进—第11卷》（IFRS 19 Subsidiaries without Public Accountability: Disclosures, Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11）（《国际财务报告准则会计分类体系2024》—更新3）。 💡访问方式： 数字化订阅用户现可通过《国际财务报告准则会计准则导航器》（IFRS Accounting Standards Navigator）访问2025年已发布和要求准则的分类体系层。 访问《国际财务报告准则会计分类体系2025》的文件和支持性信息 - https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-accounting-taxonomy-2025/。 ⁉️ 重要意义： 💡提高数据可访问性： 通过数字化财务报告，投资者能够更高效地获取和分析财务数据。 💡促进财务信息标准化： 《国际财务报告准则会计分类体系》有助于推动全球范围内财务信息的标准化。 增强财务报告的透明度： 数字化报告有助于提高财务报告的透明度和可比性。 💡适应准则更新： 及时的更新，能够保证使用该分类体系的财务报告，符合最新的准则。 📣总结： 《国际财务报告准则会计分类体系2025》的发布是国际财务报告准则基金会在推动数字化财务报告方面的重要举措。它将有助于提高财务数据的可访问性和透明度，并促进全球范围内财务信息的标准化。

#主要财务报告原则 本部分确立了使财务信息有用的基本质量特征： 1. 基本质量特征 ✅ 相关性（Relevance）：信息必须影响用户决策。 ✅ 忠实表达（Faithful Representation）：信息应准确反映企业的财务状况和经营成果。 2. 增强型质量特征 ✅ 可比性（Comparability）：用户应能将不同时期的财务信息进行比较，并与其他公司比较。 ✅ 可验证性（Verifiability）：财务数据应能被独立核实。 ✅ 及时性（Timeliness）：信息必须及时提供，以便影响决策。 ✅ 可理解性（Understandability）：财务报表应清晰、简洁，但不能省略关键细节。 3. 成本与收益权衡 提供财务信息会带来成本，如数据收集和处理。 只有在收益大于成本时，公司才应提供相应信息。 #确认和计量原则 本部分还介绍了公司如何记录财务交易的核心原则： ✅ 确认（Recognition） – 何时应在财务报表中记录资产、负债、收入或费用？ 例如：公司在向客户提供商品/服务时确认收入。 ✅ 计量（Measurement） – 如何估值财务项目？ 例如：资产可使用历史成本（原价）或公允价值（特定日期的市场价格）进行计量。 ✅ 抵销（Offsetting） – 一般情况下，不应将资产和负债合并为单一净额，除非标准明确允许。 例如：公司不能在财务报告中将银行贷款与现金余额抵销。 #示例场景 示例 1：相关性与忠实表达 一家公司拥有土地，购入时价格为 RM500,000，但当前市值为 RM1,000,000。 如果公司按历史成本（RM500,000）报告，该信息是忠实的，但可能不够相关。 如果按公允价值（RM1,000,000）报告，该信息对于决策者而言更有价值。 示例 2：可比性 公司A 采用 IFRS for SMEs，而 公司B 采用本地GAAP。 投资者在比较两家公司的财务报表时可能遇到困难，因为会计政策不同。 采用 IFRS for SMEs 可以确保一致性，使企业更易于比较。 #总结 本部分是 IFRS for SMEs 的基础，确保财务报表提供有用、可靠和可比的信息，同时考虑成本和收益的平衡

IFRS for SMEs Accounting Standard #Scope of this Section This section explains the fundamental concepts and principles behind financial statements for small and medium-sized entities (SMEs). It provides the objectives, qualitative characteristics, and essential principles that guide financial reporting under the IFRS for SMEs Accounting Standard. #Objective of Financial Statements The primary goal of financial statements is to provide useful financial information to individuals and organisations that make economic decisions related to the entity, such as: ✅ Investors (who may want to invest in the business) ✅ Lenders (such as banks providing loans) ✅ Creditors (like suppliers offering credit terms) This information should help users understand: ✅ The economic resources (assets) and obligations (liabilities) of a company. ✅ Changes in resources and obligations over time. ✅ How effectively the company's management is utilizing resources. However, financial statements do not provide all the information needed for decision-making. Users must also consider economic conditions, industry trends, and other sources of information. Key Financial Reporting #Principles This section establishes fundamental qualitative characteristics that make financial information useful: 1. Fundamental Characteristics Relevance: Information must be capable of influencing users' decisions. Faithful Representation: Information should accurately reflect a company’s financial position and performance. 2. Enhancing Characteristics Comparability: Users should be able to compare financial information across different periods and with other companies. Verifiability: Independent observers should be able to confirm financial data. Timeliness: Information must be available in time to influence decisions. Understandability: Financial statements should be clear and concise while not omitting critical details. 3. Cost vs. Benefit Constraint Reporting financial information comes with costs, such as data collection and processing. Companies should only provide information if the benefits to users outweigh the costs. #Recognition and #Measurement Principles This section also introduces core principles on how companies should record financial transactions: ✅ Recognition: When should a company record an asset, liability, income, or expense in the financial statements? Example: A company recognises revenue when it delivers goods/services to a customer. ✅ Measurement: How should financial items be valued? Example: Assets can be measured using historical cost (original price) or fair value (market price at a given date). ✅ Offsetting: Generally, assets and liabilities should not be combined into a single net amount unless specifically allowed. Example: In financial reports, a company cannot offset bank loans against cash balances. ✅Example Scenarios Example 1: Relevance and Faithful Representation A company owns land that it purchased for RM500,000 but is now worth RM1,000,000. If the land is reported at historical cost (RM 500,000), the information is faithful but might not be relevant for users. The information becomes more relevant for decision-making if it is updated to a fair value (RM1,000,000). Example 2: Comparability Company A follows the IFRS for SMEs, and Company B follows local GAAP. Investors may struggle to compare their financial reports if accounting policies differ. IFRS for SMEs helps ensure consistent reporting, making companies easier to compare. #Conclusion This section is the foundation for preparing financial statements under IFRS for SMEs. It ensures financial reports provide useful, reliable, and comparable information for decision-makers while balancing costs and benefits. #中小型企业国际财务报告准则 第2部分：#概念和基本原则 #本部分的范围 本部分解释了中小型企业（SMEs）财务报表的基本概念和原则，并提供了IFRS中小企业会计准则下财务报告的目标、质量特征和基本准则。 #财务报表的目标 财务报表的主要目标是向需要做出经济决策的个人和组织提供有用的财务信息，包括： ✅ 投资者（可能想投资该企业） ✅ 贷款人（如提供贷款的银行） ✅ 债权人（如提供信用交易的供应商） 这些信息可以帮助用户了解： ✅ 经济资源（资产）和义务（负债）的情况。 ✅ 这些资源和义务随时间变化的情况。 ✅ 公司的管理层如何有效利用资源。 然而，财务报表无法提供所有决策所需的信息。用户还需要考虑经济环境、行业趋势和其他信息来源。

- Company X prepares consolidated financial statements using **full IFRS. Application - Company Y (subsidiary) qualifies as an SME and can use IFRS for SMEs in its own separate financial statements. - However, Company X (Parent) cannot use IFRS for SMEs, even for its separate financial statements, because it is publicly accountable. ✅ Allowed: - Company Y’s separate financial statements under IFRS for SMEs - Company X’s consolidated financial statements under full IFRS ❌ Not Allowed: - Company X cannot use IFRS for SMEs for its separate financial statements because it is publicly accountable. Example 3: A Private Parent with Only Private Subsidiaries Scenario - Company M (Parent) is a private company (not listed, no public accountability). - Company N and Company O (Subsidiaries) are also private, non-publicly accountable entities. - Company M prepares consolidated financial statements. Application - Since neither the parent nor the subsidiaries have public accountability, they can all use IFRS for SMEs in both: - Their separate financial statements - The consolidated financial statements of Company M ✅ Allowed: - Company M’s separate financial statements under IFRS for SMEs - Company M’s consolidated financial statements under IFRS for SMEs - Company N & O’s separate financial statements under IFRS for SMEs Key Takeaways 1. A parent company determines its eligibility for IFRS for SMEs based only on its own status—not the status of its subsidiaries or the group as a whole 2. A private parent company can use IFRS for SMEs in its separate financial statements, even if its group financial statements follow full IFRS. 3. A publicly accountable parent must follow full IFRS in all cases—both separate and consolidated financial statements. 4. The financial statements prepared under IFRS for SMEs must be clearly distinguished from those prepared under full IFRS or other GAAP.

IFRS for SMEs Accounting Standard Explanation of Section 1: Small and Medium-sized Entities (SMEs) What is this section about? This IFRS for SMEs Accounting Standard section defines small and medium-sized entities (SMEs) and explains who can use this standard. Who qualifies as an SME? An SME, according to the IFRS for SMEs Standard, is a company that: 1. Does not have public accountability: This means that the company’s shares or debt (bonds) are not traded on the stock exchange; and 2. publish general-purpose financial statements for external users, such as investors, banks, lenders, and credit agencies. Who is NOT an SME? A company is not considered an SME if: 📍 It sells shares or bonds in public markets (such as a stock exchange). 📍 It manages funds for others as its main business, such as banks, investment funds, and insurance companies. Examples of SMEs 📍 A local bakery chain with multiple stores but no stock market listings. 📍 A family-owned manufacturing business that provides financial reports to banks for loan applications. 📍 A small IT startup seeking private investors but not publicly traded. Special Cases 📍 Some companies, like real estate agents, schools, or charities, may manage client funds but only as part of their regular operations. This does not make them publicly accountable. 📍 A subsidiary of a large company can use the IFRS for SMEs Standard if it does not have public accountability on its own. Why is this important? The IFRS for SMEs provides simplified accounting rules for smaller companies, making it easier and cheaper to prepare financial statements compared to the full IFRS standards. 中小型企业国际财务报告准则 第1部分：中小型企业 (SMEs) 解释 本部分讲述什么？ IFRS中小企业会计准则的这一部分定义了中小型企业 (SMEs)，并说明哪些企业可以使用该准则。 什么是中小型企业 (SME)? 根据IFRS中小企业标准，SME是指符合以下条件的公司： 1. 没有公共责任 – 这意味着该公司的股票或债券不能在证券交易所上市交易；和 2. 为投资者、银行、贷款人和信贷机构等外部用户发布通用财务报表。 哪些企业不属于SME？ 如果一家公司符合以下条件，则不属于SME： 📍 它的股票或债券在证券市场（如股票交易所）交易。 📍 它主要经营金融资产管理业务，例如：**银行、投资基金、保险公司。 SME的例子 📍 一家地方连锁面包店，虽然有多家门店，但没有在股市上市。 📍 一个家族经营的制造企业，需要向银行提交财务报告以申请贷款。 📍 一家小型IT创业公司，吸引私人投资者，但未上市。 特殊情况 - 房地产中介、学校或慈善机构等，虽然管理客户资金，但只是业务的一部分，不算是有公共责任的企业。 - 大公司的子公司，如果本身没有公共责任，可以使用IFRS中小企业标准。 为什么重要？ IFRS中小企业会计标准简化了会计规则，相比完整的IFRS标准，能降低财务报告的复杂性和成本。 Key Concept A parent company determines whether it qualifies as an SME based on its own status without considering the public accountability of other companies within the group. This means that: - The parent can apply the IFRS for SMEs Accounting Standard in its separate financial statements if it is not publicly accountable. - However, the group as a whole may still use full IFRS for its consolidated financial statements. This distinction ensures that the financial statements prepared under IFRS for SMEs are clearly separate from those using full IFRS or other GAAP. Example 1: A Private Parent Company with a Publicly Listed Subsidiary Scenario - Company A (Parent) is a privately owned holding company with no shares or bonds traded on the stock market. - Company B (Subsidiary) is publicly listed on the stock exchange. - Company A prepares consolidated financial statements that include Company B, following full IFRS (because Company B is publicly accountable). Application - Since Company A itself is not publicly accountable, it can use IFRS for SMEs in its separate financial statements. - However, Company A must follow full IFRS for the consolidated financial statements due to Company B’s public accountability. - The two sets of financial statements must be clearly distinguished. ✅ Allowed: - Company A’s separate financial statements under IFRS for SMEs - Company A’s consolidated financial statements under full IFRS ❌ Not Allowed: - Company A cannot use IFRS for SMEs for its consolidated financial statements because Company B (a publicly accountable entity) is included. Example 2: A Publicly Listed Parent with a Private Subsidiary Scenario - Company X (Parent) is a public company listed on the stock exchange. - Company Y (Subsidiary) is a small private company with no public accountability.

Involvement in Malaysian Business Reporting System (#MBRS) Submission The Malaysian Business Reporting System (MBRS) is a digital platform that allows the submission of financial statements and other statutory reports in Malaysia. It is a structured system introduced by the Companies Commission of Malaysia (SSM) to enhance the efficiency and transparency of business reporting. The Malaysian Institute of Certified Public Accountants (MICPA) recently issued a circular to clarify the role of auditors in MBRS submission. It highlights that according to the Malaysian Approved Standards on Auditing, auditors are not required to prepare or be involved in MBRS submission as part of an audit of financial statements. Key Points from the Circular: 1. Auditor’s Role in MBRS Submission 📍 Auditors are responsible for forming an opinion on financial statements, but they are not obligated to prepare or submit reports via MBRS. 📍 The MBRS submission process is not considered part of an auditor’s duties under Malaysian auditing standards. 2. Non-Audit Services Related to MBRS 📍 While auditors are not required to handle MBRS submission, accounting practitioners may provide non-audit services, such as: ✅ Training on how to use MBRS. ✅ Assisting in preparing MBRS submissions as a service provider. 📍 However, before accepting such engagements, practitioners must ensure compliance with professional ethics to avoid conflicts of interest. 3. Ethical Considerations for Practitioners 📍 Accountants providing MBRS-related services should assess whether their independence and objectivity could be compromised. 📍 They must follow ethical guidelines under: 👉 MICPA Code of Ethics – Section 600 (Non-Assurance Services) 👉 MIA By-Laws – Section 600 (Provision of Non-Assurance Services to an Audit Client) What This Means for Businesses 📍 If you are a business owner, your auditor will not be responsible for MBRS submission — you may need to handle this internally or engage a service provider. 📍 If you need assistance, some accounting firms may offer MBRS-related services, but they must adhere to ethical guidelines. 📍 Companies should ensure they properly understand and comply with MBRS requirements to avoid penalties or submission errors. #马来西亚商业报告系统（MBRS）提交的相关说明 马来西亚商业报告系统（MBRS）是由马来西亚公司委员会（SSM）推出的一项数字平台，用于提交财务报表和其他法定报告，以提高商业报告的效率和透明度。 近期，马来西亚特许会计师协会（MICPA）发布了一份通告，澄清了审计师在 MBRS 提交中的角色。 通告指出，根据马来西亚审计标准，#审计师不需要参与 MBRS 提交，这不属于财务报表审计的范围。 #通告的关键内容： 1. #审计师的角色 📍 审计师的职责是对财务报表发表意见，但不负责通过 MBRS 准备或提交报告。 📍 MBRS 提交不属于马来西亚审计标准规定的审计职责。 2. MBRS 相关的非审计服务 📍 尽管审计师不负责 MBRS 提交，但会计从业者可以提供非审计服务，例如： ✅ MBRS 相关培训 ✅ 作为服务提供者协助企业完成 MBRS 提交 📍 但从业者在提供这些服务前，必须遵循职业道德，确保不会影响独立性。 3. 从业者的职业道德考量 📍 提供 MBRS 相关服务的会计师需要评估是否会影响其独立性和客观性。 📍 他们必须遵循以下职业道德准则： 👉 MICPA 职业道德准则 – 第 600 节（非鉴证服务） 👉 MIA 行业法规 – 第 600 节（向审计客户提供非鉴证服务） #对企业的影响 📍 如果您是企业主，您的审计师不会负责 MBRS 提交，您需要自行完成或聘请服务提供商。 📍 如果需要帮助，一些会计公司可以提供 MBRS 相关服务，但他们必须遵守职业道德准则。 📍 企业应确保正确理解并遵守 MBRS 规定，以避免违规或提交错误。

🇲🇾 Essential for E-Commerce Entrepreneurs! Survival Rules for E-Invoicing Platforms —Shopee is easy, Amazon is a headache? When your Nasi Lemak is a hit on Grab Food, you don’t have to bear the burden of e-invoicing yourself! 🧰 Local Platforms: Relax Mode ✅ Shopee/Lazada/Grab Food does the heavy lifting: - Customers asking for invoices? The platform auto-generates them (Code 008). - Need to collect money from the platform? They’ll issue a “self-billed e-invoice” to you (Code 009). - All you need to do is sit back, collect payments, and keep records—just like waiting for your Mamak takeaway. ✈️ International Platforms: DIY Mode 🌍 Attention Amazon/Taobao sellers: - Foreign buyers want an invoice? You must issue it yourself (and comply with export SOPs). - No one requests? Consolidate and issue a “monthly consolidated e-invoice.” - Your records must be more organized than a Mamak stall’s ledger. 🔥 Hidden Rules and Trivia ▸ Whether the platform is .local or .com doesn’t matter; operational location determines your obligations. ▸ Local platforms now report your online sales records to the tax office monthly! ▸ Miss issuing invoices for overseas platform orders? LHDN will chase you like an Uncle collecting debts. 💡 Scenario Examples 👉 Selling curry puffs on Food Panda: Customer orders → Food Panda issues the invoice (you relax). Month-end → Food Panda sends you a “self-billed e-invoice” (you archive it). 👉 Selling Batik on Amazon: US buyer requests an invoice → You issue an e-invoice with customs documents. No requests? Consolidate all sales into a “monthly consolidated e-invoice.” Pro Tip: Share this with your e-commerce buddies to save them from LHDN’s “tax audit love package”!

🇲🇾【电商老板必看！电子发票の平台生存法则】 ——Shopee轻松，Amazon头大？ 当你的Nasi Lemak在Grab Food 热卖时， 电子发票的锅，其实不用自己背！ 🧰 本地平台：躺平模式 ✅ Shopee/Lazada/Grad Food 帮你扛： - 顾客讨发票？平台自动开（Code 008） - 当你要跟平台收钱时，平台还会“自宫”开票给你（Code 009） - 你只需翘脚收钱+存好记录，像等Mamak档打包 ✈️ 国际平台：自力更生模式 🌍 Amazon/Taobao卖家注意： - 老外要发票？自己开（还要符合出口SOP） - - 没人要就每月打包一张“合并电子发票” - 记录要比嘛嘛档的账本更整齐 🔥 潜规则冷知识 ▸ 平台是.local还是.com不重要，运营地点决定命运 ▸ 本地平台从今起，每个月都在 tok 你背后，把你在网上销售记录出卖给税收局！ ▸ 海外平台订单漏开票？LHDN会像Uncle催债一样找你 💡 场景教学 👉 Food Panda 卖咖喱角： 顾客下单 → Food Panda开票（你喝茶） 月底 → Food Panda 发“自宫票”给你（你存档） 👉 Amazon卖Batik： 美国客要票 → 你开e-Invois附海关文件 没人要 → 月底自己打包一张“合并电子发票” #电商发票生存包 #本地平台是亲妈海外平台是后妈 #记录比Mamak档的Teh Tarik配方更重要 （暗号：转发给做电商的死党，救他免中LHDN的“爱心查税套餐”） 附：平台代码口诀 “008卖货给顾客，009收钱笑呵呵”

https://www.facebook.com/share/p/1QKN3cWEe2/?mibextid=wwXIfr Thank you to everyone who joined the CCS E-Invoice Seminar at Kluang on March 11, 2025! ❤️❤️ Your participation made the event a resounding success, and we’re thrilled to have shared the latest insights and operational tips on e-invoicing with you. 💪💪 Did you miss this session? Don’t worry! CCS will be hosting more seminars nationwide soon. Stay tuned for upcoming dates and locations to ensure you don’t miss out on valuable knowledge. 👩‍🏫🧑‍🏫👨‍🏫 Let’s keep learning and growing together. See you at the next seminar! 🌻🌻

https://www.facebook.com/share/v/1883rk5Td4/?mibextid=wwXIfr 【CCS税税练】EP 16：👟 Lifestyle Expenses 可以扣税？这些新变化你知道吗？ . 续上集！📅 一年一度的报税季节来了！ 你的健身房会员费、运动器材或兴趣班，可以扣税吗？ 2024 年个人所得税减免有哪些 Lifestyle 新变化？🏃‍♂️🎽 . 📌 本期【CCS税税练】，必学老师带你了解： 👉 运动器材 & 健身房费用被移到哪？⚽🏋️ 👉 兴趣班、语言课 现在也能扣税？📚 👉 Sport Relief & Lifestyle Relief 有什么不同？🏆 . #CCS税税练 #必学老师 #税务知识轻松学 #每周一小练 #税得好一点 #TaxRelief #Lifestyle #Sports

Bosses and accountants, have you ever faced the awkward situation of an "e-invoice system crash"? Don’t worry! Today, we’re bringing you a “Guide to Handling E-Invoice System Failures” to ensure you’re prepared. E-Invoice System Crash? Stay Calm! 👉 The Inland Revenue Board (LHDN) acknowledges that the MyInvois system occasionally experiences issues. 👉 Recently, they updated their guidelines with a new Section 2.5.4 specifically addressing system failures. 🤔 What to do during a system failure? 💁‍♂️ Gather Evidence: If the MyInvois system crashes and prevents timely submission of e-invoices, collect evidence such as screenshots or system logs. 📍 Wait Patiently: Submit your e-invoices immediately once the system is restored. 📍 Explain Delays: If asked by LHDN, provide evidence and explain the reason for late submission. 💁‍♂️ Case-by-Case Handling: LHDN will assess situations individually. ❌ No Penalties: If your reasons are valid, penalties may be waived. 💁‍♂️ Tips for Handling System Failures 🚷 Don’t panic; focus on collecting evidence. 📝 Submit invoices promptly after recovery and explain delays to LHDN. 🔎 Stay updated on e-invoicing timelines and prepare ahead. This guide aims to help you confidently navigate system failures and handle e-invoicing smoothly! https://www.facebook.com/share/p/1BaZrnmFi6/?mibextid=wwXIfr 各位老板们，各位会计师们，是不是也遇到过“电子发票系统崩溃”的“尴尬”？ 别担心，小编今天给大家带来的是一份“电子发票系统故障应对指南”，保证让大家“心中有数”！ 电子发票系统崩溃？别慌！ 👉 LHDN 大佬们也知道，MyInvois 系统有时候会“抽风”。 👉 所以，就在今天，他们更新了指南，增加了新的 2.5.4 节，专门解决“系统故障”的问题。 系统故障，怎么办？ 💁‍♂️ 收集证据： 如果 MyInvois 系统崩溃，导致你无法及时提交电子发票，记得收集证据！ 📍 比如，截图、系统日志等等。 📍 耐心等待： 等系统恢复正常后，第一时间提交电子发票。 📍 解释原因： 如果 LHDN 大佬们问你为什么延迟提交，你可以提供证据，解释原因。 💁‍♂️ 个案处理： LHDN 大佬们会根据具体情况，个案处理。 ❌ 不予处罚： 如果你的理由充分，LHDN 大佬们可能不会处罚你。 小编温馨提示： 🚷 遇到系统故障，不要慌张，收集证据最重要！ 📝 及时提交电子发票，并向 LHDN 大佬们解释情况。 🔎 密切关注电子发票的实施时间表，做好准备！ 希望这份“电子发票系统故障应对指南”能帮大家“心中有数”，轻松应对“系统故障”！ https://www.facebook.com/share/p/1BaZrnmFi6/?mibextid=wwXIfr

https://www.facebook.com/share/p/1L5CkRr4x8/?mibextid=wwXIfr 🚀 𝐄-𝐈nvoice 𝐒eminar 📢 Join us this April 2025 for an exclusive e-Invoice Seminar at the Swiss Garden Hotel, Melaka! 💡 Why Attend? 📍 Stay ahead of Malaysia's e-Invoice implementation. 📍 Gain insights from industry experts. 📍 Learn about government support and compliance strategies. 📅 Choose Your Session: - April 07, 2025 (English Session) - April 08, 2025 (Mandarin 华文 Session) 🎟 Limited seats! 🆓 FREE English handouts. 📲 Scan the QR code or click the registration link in the comments to register now! ✅ Topics include: - Overview of e-Invoices - Special Treatments - Government Support for e-Invoices - And 13 more topics! 📞 For inquiries, contact: 012-817 9055 (Xu Lin) | 012-638 2995 (Ms Mah) | 016-665 0055 (Ms Bong)

Curious about e-Invoicing Rules for Small Palm Plantation Owners? - What happens if a small plantation owner's annual revenue is under RM150,000? - Are self-billed e-invoices necessary for buyers in these cases? - What are the exemptions and alternatives for tax compliance? Find clear answers and practical guidance in this detailed breakdown! Looking at the available documents, we can find specific guidance for small palm plantation owners in FAQ #20 from kompilasi-soalan-jawapan-spk-2024-bagi-sesi-23-oktober-2024-e-invois-topik-2.pdf: Question: "Co.A membeli buah sawit tandan segar daripada pekebun kecil individu (pendapatan kurang 150,000), Adakah Co. A perlu mengeluarkan e-Invois kendiri ke atas pembelian tersebut." Answer: "Senario ini tidak tertakluk kepada pengeluaran e-Invois bil kendiri. Dokumen sedia ada (seperti invois, penyata, resit bayaran dan lain-lain) boleh digunakan sebagai pembuktian perbelanjaan bagi tujuan percukaian." This means: 1. If the small palm plantation owner's annual revenue is less than RM150,000: 📍 They are exempted from issuing e-invoices 📍 Existing documents like invoices, statements, and payment receipts can be used 📍 The buyer does not need to issue a self-billed e-invoice 2. However, if their annual revenue exceeds RM150,000: 📍 They would need to follow the normal e-invoice requirements according to the implementation timeline 📍 Unless they fall under any other exemption categories listed in Section 1.6.1 of the e-Invoice Guideline, for example, an Individual who is not conducting business 查看可用文件，我们可以在常见问题解答20中找到针对小型棕榈种植园主的特定指导，文件名为：kompilasi-soalan-jawapan-spk-2024-bagi-sesi-23-oktober-2024-e-invois-topik-2.pdf： 问题：“公司 A 从小型个体种植户（收入低于15万）那里购买新鲜椰子，公司 A 是否需要为此次购买开具电子发票。” 答案：“这种情况不适用于自开发票。现有文件（如发票、清单、付款收据等）可用于证明消费，以供审查。” 这意味着： 1. 如果小型油棕种植园主的年收入低于15万令吉： 📍 他们无需开具电子发票 📍 现有的发票、对账单和付款收据等文件可以继续使用 📍 买家无需开具自开发票的电子发票 2. 然而，如果他们的年收入超过15万令吉： 📍 他们需要根据实施时间表遵守常规电子发票要求 📍 除非他们属于《电子发票指南》第1.6.1节中列出的其他豁免类别，例如不从事商业活动的个人