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DID YOU KNOW? What is ATIGA? ATIGA stands for ASEAN Trade in Goods Agreement, a trade agreement involving 10 ASEAN countries: Laos, Brunei, Myanmar, Cambodia, Philippines, Singapore, Vietnam, Malaysia, Thailand, Indonesia Main Benefit of ATIGA: It provides Preferential Tariff Treatment by offering: • Lower import duties, or • Full exemption of import duties This benefit applies to goods produced within ASEAN countries, provided they meet the rules of origin and requirements set under ATIGA. Why is this important? It helps boost trade among ASEAN countries by: • Promoting economic integration • Creating a transparent and efficient trading environment ATIGA also covers rules related to: • Rules of Origin • Customs Procedures • Trade Facilitation For more info: Visit www.customs.gov.my 你知道吗？什么是 ATIGA？ ATIGA（东盟货物贸易协定）是东盟十国之间的一个国际贸易协定，成员包括： 老挝、文莱、缅甸、柬埔寨、菲律宾、新加坡、越南、马来西亚、泰国、印尼 ATIGA 的主要好处： 为合资格的东盟商品提供优惠关税待遇，包括： • 较低的进口税率，或 • 完全免除进口税 该优惠只适用于在东盟成员国中生产，且符合原产地规则与规定条件的商品。 ATIGA 的意义在于： 它有助于加强东盟国家间的贸易合作： • 推动区域经济一体化 • 提供透明高效的贸易环境 该协议还涵盖以下贸易事项： • 原产地规定 • 海关程序 • 贸易便利化 更多详情请浏览： www.customs.gov.my

DID YOU KNOW? What is ATIGA? ATIGA stands for ASEAN Trade in Goods Agreement, a trade agreement involving 10 ASEAN countries: Laos, Brunei, Myanmar, Cambodia, Philippines, Singapore, Vietnam, Malaysia, Thailand, Indonesia Main Benefit of ATIGA: It provides Preferential Tariff Treatment by offering: • Lower import duties, or • Full exemption of import duties This benefit applies to goods produced within ASEAN countries, provided they meet the rules of origin and requirements set under ATIGA. Why is this important? It helps boost trade among ASEAN countries by: • Promoting economic integration • Creating a transparent and efficient trading environment ATIGA also covers rules related to: • Rules of Origin • Customs Procedures • Trade Facilitation For more info: Visit www.customs.gov.my 你知道吗？什么是 ATIGA？ ATIGA（东盟货物贸易协定）是东盟十国之间的一个国际贸易协定，成员包括： 老挝、文莱、缅甸、柬埔寨、菲律宾、新加坡、越南、马来西亚、泰国、印尼 ATIGA 的主要好处： 为合资格的东盟商品提供优惠关税待遇，包括： • 较低的进口税率，或 • 完全免除进口税 该优惠只适用于在东盟成员国中生产，且符合原产地规则与规定条件的商品。 ATIGA 的意义在于： 它有助于加强东盟国家间的贸易合作： • 推动区域经济一体化 • 提供透明高效的贸易环境 该协议还涵盖以下贸易事项： • 原产地规定 • 海关程序 • 贸易便利化 更多详情请浏览： www.customs.gov.my

Here’s an explanation of the new e-Ansuran initiative by LHDN, featured in e-Buletin HASiL Edisi 2/2025: What’s New @ HASiL? — e-Ansuran (Online Tax Instalment Application) Effective: 5 March 2025 This new initiative allows taxpayers to apply online for instalment payments of their outstanding or remaining tax balances via the MyTax portal. Benefits: • Convenient online application without visiting LHDN branches • Fast and automatic approval without the need for supporting documents Eligibility Criteria: • Application amount must be more than RM300 • Instalment period must be between 2 to 6 months • Applies only to income tax (including any reassessed amounts) • Taxpayer must not have any existing active instalment plan 出：e-Ansuran（线上分期付款申请） 生效日期：2025年3月5日 LHDN 推出 e-Ansuran 线上分期付款系统，允许纳税人透过 MyTax 门户网站，为尚未缴清或拖欠的税款申请分期付款。 优点： • 全程线上处理，无需亲临柜台 • 系统自动批准，无需提交任何证明文件 申请资格条件： • 申请金额 超过 RM300 • 分期次数为 2 至 6 次 • 仅适用于 所得税 欠款（包括被追补税额） • 当前，没有任何进行中的分期付款计划

DO YOU KNOW? “Eh, is this item taxable or not?” Many people are still confused about Sales Tax on Goods. Let’s break it down: According to Section 8(1), Sales Tax Act 2018, all goods that are imported into Malaysia or manufactured by registered manufacturers and sold, used, or disposed of are considered taxable goods. What’s the rate? • Most taxable goods: 10% • Some goods: 5% (Listed under First Schedule, Sales Tax [Rate of Tax] Order 2022) • Some goods: Specific rate (Listed under Second Schedule, Sales Tax [Rate of Tax] Order 2022) • Some goods: Exempted entirely (Listed under Schedule A, Sales Tax [Goods Exempted From Tax] Order 2022) To check whether your goods are taxable and under which category, visit: https://mysst.customs.gov.my 你知道吗？ “咦，这个商品需要缴税吗？” 很多人对“应税商品”感到困惑。 现在我们一起来了解： 根据2018年销售税法令第8(1)条文： 所有由注册制造商在马来西亚制造或从海外进口，并用于销售、使用或处置的商品，属于应税商品 税率分类如下： • 大多数商品：征收 10% 销售税 • 部分商品：只征收 5%（列于2022年销售税（税率）法令第一附表） • 特定商品：征收 特定税率（列于2022年销售税（税率）法令第二附表） • 免税商品：完全豁免销售税（列于《2022年销售税（豁免商品）法令》附表A）

Income Tax and Employer Audit Framework (RKA CPM) Effective Date: 15 March 2025 Objectives: • Standardize income tax audit implementation • Ensure the audit process is systematic, professional, and legally grounded • Clearly define the roles and responsibilities of: ✅ Audit officers ✅ Taxpayers ✅ Tax agents • Enhance tax compliance and support Malaysia’s economic development • Guarantee audits are conducted fairly, transparently, and equitably Scope of RKA CPM: • Income tax audits • Employer audits • Capital gains tax audits • Withholding tax audits • Labuan business activity audits How to Access the RKA CPM Document: 1. Visit https://www.hasil.gov.my 2. Navigate to: Perundangan > Rangka Kerja Audit > Rangka Kerja Audit Cukai Pendapatan dan Majikan 收入税与雇主稽查框架（RKA CPM） 生效日期：2025年3月15日 目标： • 统一税务审计的执行标准 • 确保审计过程规范化、专业化、法律化 • 明确界定各方责任： ✅ 审计员 ✅ 纳税人 ✅ 税务代理人 • 提高纳税合规率，促进国家经济发展 • 确保审计过程公平、透明、公正 审计范围： • 所得税审计 • 雇主税务审计 • 资本利得税审计 • 预扣税审计 • 纳闽业务活动审计 如何获取 RKA CPM 框架文件： 1. 浏览官网：https://www.hasil.gov.my 2. 路径： Perundangan > Rangka Kerja Audit > Rangka Kerja Audit Cukai Pendapatan dan Majikan

1. Individual Reliefs • Spouse / Alimony to ex-wife: RM4,000 • Self & dependent relatives: RM9,000 • Additional for disabled taxpayer: RM6,000 • Additional for disabled spouse: RM5,000 • Education fees (self): Up to RM7,000 ✅ For courses at diploma level and above in skills/fields approved by the Minister; OR ✅ approved professional or lifelong learning courses 2. Insurance & Contributions • Private Retirement Scheme (PRS) & annuity: RM3,000 • SSPN (National Education Savings): RM8,000 • Life insurance & EPF: RM7,000 • (i) Life insurance & KWSP contributions (for civil servants without pension): RM7,000 • SOCSO (PERKESO) / Employment insurance system: RM350 • Medical & education insurance (self, spouse, children): RM3,000 3. Lifestyle Relief • Basic lifestyle expenses (e.g. books, electronics, internet subscription): RM2,500 • Additional lifestyle relief (sports gear, entry fees, gym memberships): RM500 • EV vehicle charging facility (install/rent/purchase/subscription): RM2,500 4. Medical & Special Needs • Medical expenses (self, spouse, children): RM10,000 • Medical for parents (including nursing care): RM8,000 • Basic equipment for disabled individuals (self, spouse, children, parents): RM6,000 5. Children Reliefs • Child under 18 years: RM2,000 • Child aged 18+ and studying full-time (local or overseas): RM8,000 • Disabled child (unmarried): ✅ Under 18: RM6,000 ✅ 18+ and studying full-time: RM8,000 • Registered childcare/kindergarten fees: RM3,000 • Breastfeeding equipment (once every 2 years): RM1,000 1. 个人减免 • 配偶 / 赡养前妻费用：RM4,000 • 自己及受扶养亲属：RM9,000 • 本人残障额外减免：RM6,000 • 配偶残障额外减免：RM5,000 • 本人教育费：最多 RM7,000 ✅ 涵盖符合部长批准领域的大专课程；或 ✅ 认可的专业资格课程与终身学习计划 2. 保险与缴款 • 私人退休计划（PRS）与年金：RM3,000 • SSPN 教育储蓄计划：RM8,000 • 人寿保险与雇员公积金（KWSP）缴款：RM7,000 • 包括公务员替代养老金的 KWSP • 社险 / 就业保险（PERKESO）：RM350 • 医疗与教育保险（自己、配偶、孩子）：RM3,000 3. 生活方式减免 • 基本生活消费（如书籍、电脑、网费）：RM2,500 • 额外生活减免（运动器材、健身课程等）：RM500 • 电动车充电设备（安装 / 租赁 / 购买 / 订阅）：RM2,500 4. 医疗与特殊需求 • 医疗费用（自己、配偶、孩子）：RM10,000 • 父母医疗护理开销：RM8,000 • 残障人士基本设备（自己、配偶、父母、孩子）：RM6,000 5. 子女减免 • 18岁以下未婚子女：RM2,000 • 18岁及以上全职就读（本地或海外）子女：RM8,000 • 未婚残障子女： ✅ 18岁以下：RM6,000 ✅ 18岁及以上全职就读：RM8,000 • 托儿所 / 幼儿园学费：RM3,000 • 母乳喂养设备（每两年一次）：RM1,000

What is e-Ansuran? e-Ansuran is an online instalment application service available through the MyTax portal** starting 5 March 2025. It allows taxpayers to apply for payment of their outstanding income tax in instalments. ✅ Who is Eligible to Apply for e-Ansuran? To qualify, the application must meet the following: 1. Amount: The Total outstanding tax must be more than RM300. 2. Instalments: Payment can only be split into 2 to 6 instalments. 3. Type of Tax: Only applies to income tax balances. 4. ❌ Does not apply to any active instalment plan already in place. # 📋 How to Apply for e-Ansuran 1. Go to the MyTax portal: https://mytax.hasil.gov.my 2. Log in with your account 3. Select your role: Individual / Director / Authorised Representative 4. Click on ezHasil Services 5. Select "e-Ansuran’ 6. Fill in the required information and submit 🎁 Benefits of Using e-Ansuran - Easier and more flexible tax payment management - Helps taxpayers meet their obligations in an organised way - More user-friendly compared to manual methods No tax penalty will be imposed if the e-Ansuran application is submitted on or before 30/04/2025. However, a tax increase will be imposed if you do not comply with the e-Ansuran schedule that has been issued. ⚠️ Important Note If you wish to cancel an e-Ansuran application, it must be done at the nearest HASiL office. It cannot be cancelled online. 什么是 e-Ansuran？ e-Ansuran 是马来西亚内陆税收局推出的一项线上服务，让纳税人可以通过 MyTax 门户 从 2025年3月5日 起，申请以 分期付款方式偿还未缴清的所得税。 ✅ 谁符合申请 e-Ansuran 的资格？ 申请条件如下： 1. 欠税金额：需超过 RM300 2. 分期次数：只能选择 2 至 6 次分期 3. 税种：仅适用于 所得税 4. ❌ 不适用于 已在执行中的分期付款计划 📋 如何申请 e-Ansuran？ 1. 登录 MyTax 门户网站： https://mytax.hasil.gov.my 2. 输入账号登录 3. 选择身份角色：个人 / 董事 / 授权代表 4. 点击 “ezHasil 服务” 5. 选择 “e-Ansuran” 6. 填写所需信息并 #提交申请 🎁 使用 e-Ansuran 的好处 - 提供更灵活、友好的缴税方式 - 协助纳税人更有条理地履行税务义务 - 省时方便，无需到柜台处理 如果在2025年4月30日或之前提交电子Ansuran申请，则不会受到税收处罚。 但是，如果您不遵守已发布的电子Ansuran时间表，则将面临税收增加。 ⚠️ 注意事项 若要取消申请，只能亲自前往邻近的 LHDN 办公室，线上无法取消。h

🚨【KL & 雪隆区的老板、从事会计的朋友们，你们争取很久的那一场，终于来了！】 “什么时候来KL？” “KL不用安排一下meh？” “上次错过 JB Seremban 那场，KL 快开一场啦！” 📣 好啦好啦～你们的呼唤我都听到了， 电子发票KL场正式登场！就在 𝗝𝗨𝗡𝗘 𝟳！ 📍雪隆区·HGH Convention Centre（王岳海大礼堂） 🗓️ 2025年6月7日（星期六） 🕘 时间：9AM - 1PM（半天讲完重点 + 一大堆笑料） 🎟️ 只要 RM50！买2送1！你+同事+老板=刚刚好！ 🎯为什么你一定要来这场？ 你应该听很多人这么说或问： 👉“我们公司太小，应该不用啦…” 👉“e-Invoice 要RM几千买系统？！先拖一下…” 👉“LHDN 会不会抓我？我还没ready…” 👉“以后没有e-Invoice，是不是不能claim expense？！” 👉 #我是房东，是不是也要学如何开电子发票？ 👉 #我有很多外劳，是不是不能扣税了？ 👉 我有Sdn Bhd 也有 Sole Pro，还有 Partnership，#是不是一个中，全部中？ 👉 2025才开的公司，可以不要管它先吗？ 👉 2022年我的营业额超过150千，但是后来都少过，还需要推行电子发票的吗？ 👉 听说Self-Billed 很烦人的哟，什么是Self-Billed？ 这些问题，这场直接帮你 一网打尽！⚡ 🎓【4小时实战课，重点全给你！】 ✅ 教你如何判断自己是不是“中招户口” ✅ 教你看懂隐藏在电子发票背后的陷阱 ✅ 免费 vs 付费系统怎么选？别花冤枉钱！ 📘 再送你： 📄 200页精华讲义 🧠 现场Q&A（你问我答） 👨‍🏫 MyTax 注册教学（不再卡在第一步） 🙋‍♂️谁最适合来？ ✔ 年收入超 RM150,000 的中小微企业 ✔ Accounting 一窍不通的老板 ✔ 想 comply 又不想搞到整间公司 stress 的人 ⚠️ KL 的朋友，友情提醒：机会来了，就差你这一票！😂 📌马上报名：扫描二维码 或者按报名链接 【在留言区】 https://go.autocountsoft.com/447xsMN 📅 06.07.2025 | HGH Convention Centre, 雪隆区见！ #电子发票雪隆站

关于 MyInvois e-POS MyInvois e-POS 系统是由马来西亚内陆税收局 （LHDNM） 专门提供的数字销售点 (POS) 平台，免费提供给微型和小型企业，以提高业务运营效率并满足实施电子发票的要求。 除了销售管理、会计、库存管理和财务报告等功能外，MyInvois e-POS 系统还允许卖方在与买方交易时直接生成电子发票，或在交易完成后向卖方索取电子发票。 MyInvois e-POS 系统功能广泛，是支持马来西亚商业生态系统和加强电子发票实施的辅助工具。 MyInvois e-POS System is a digital Point-of-Sale (POS) platform specifically provided by HASiL and is available free of charge to micro and small enterprises to enhance business operational efficiency and meet the requirements for e-Invoice implementation. In addition to features for sales management, accounting, inventory management and financial reporting, the MyInvois e-POS System also allows sellers to generate e-Invoices directly during transactions with buyers or buyers may request e-Invoice from the seller after the transaction is completed. With its wide range of features, the MyInvois e-POS System serves as a complementary tool in supporting the business ecosystem and strengthening the implementation of e-Invoices in Malaysia.

Why You Can’t Miss This Relaxation Period Opportunity: • Simplify Your Process: Issue consolidated e-Invoices for all transactions, including those listed in Section 3.7 of the e-Invoice Specific Guideline, without the hassle of individual invoices. • Flexible Self-Billing: Generate consolidated self-billed e-Invoices for ALL scenarios outlined in Section 8.3, saving time and effort. • Freedom in Descriptions: Input any details in the “Description of Product or Service” field—no need to stick to rigid receipt or bill reference numbers. • No Individual Invoices Required: Skip individual e-Invoice requests from buyers or suppliers when complying with consolidated options. • Penalty-Free Transition: The IRBM guarantees no prosecution under Section 120 of the Income Tax Act 1967 during this period, provided you meet the guideline requirements. Don’t miss this chance to simplify compliance and focus on your business.

💼 Happy Labour Day!🌟 Today, we celebrate the spirit of hard work and dedication — to our amazing team, thank you for your commitment; to our valued clients, thank you for trusting us as your partner in success. . Wishing everyone a well-deserved break and a full recharge! ✨ . 💼 劳动节快乐！🌟 致敬每一份努力 —— 感谢CCS团队的付出与坚持，也感谢客户一直以来的信任与支持，携手同行，共创佳绩。 . 趁着这个假期，祝大家有好好休息，充满电，再出发！✨ . #CCS #LabourDay #劳动节不劳动 #休息是为了走更远的路

You can get stronger in a year. The era of e-invoicing is accelerating, and the accounting profession is facing an unprecedented transformation challenge. Many people are feeling anxious, uneasy and even self-doubting: "I'm getting old, can I still learn?’ ‘How will I catch up with this digitalisation wave with my bleary eyes and three highs?’ But dear friend, stop for a moment and think - How many years have you encountered? How many all-nighters have you stayed up? How many tax challenges have you solved, and is it not the first time you've faced a challenge? What you have is experience, persistence, and a spirit of defiance. Technology can be unfamiliar, but not unlearnable. Digital can be abstract, but not unintelligible. You can slow down, but you can't stop. You don't need to learn everything in a day, but you can make a little progress daily. A year, 365 days, every day to take a little time to learn, today to understand the format of e-Invoice, tomorrow to familiarise yourself with the operation of MyInvois Portal. With each passing day, you'll be amazed at the difference you've made in a year. It is never too late to learn or change. You are not out of time; you are standing on the wave if you are willing to take the first step. You can feel tired, you can feel stressed, but remember: A lot can happen in a year — start now.