Kaizen Hong Kong

21/07/2026

日本年金保險的Q&A – 關係變更

一、 正在領取老齡厚生年金的人士離婚後，需要辦理什麼手續？

如果所領取的年金中包括配偶的增額年金（日文“加給年金”：類似于年金制度中的扶養補貼），在離婚後，則無法繼續領取增額年金部分，領取年金人士應在離婚起10天內向就近的年金事務所或街角的年金諮詢中心提交備案。備案所需資料需要諮詢相應的年金事務所或街角的年金諮詢中心。未在期限內提交備案的，超額領取增額年金時，應在日後退還超領部分。

二、 正在領取殘障厚生年金的增額年金的人士在與配偶失去生計維持關係後，應辦理什麼手續？

正在領取殘障厚生年金的增額年金的人士與配偶離婚後、或配偶死亡後，與配偶的生計維持關係不再成立，無法繼續領取殘障厚生年金的增額年金部分，應向就近的年金事務所或街角的年金諮詢中心提交備案。有關備案的資料與手續需要諮詢相應的年金事務所或年金諮詢中心。未在期限內提交備案的，超額領取增額年金時，應在日後退還超領部分。

三、 正在領取遺屬年金的人士結婚後，應辦理什麼手續？

正在領取遺屬年金的人士在結婚後無法繼續領取遺屬年金，應在婚後10天（如是領取國民年金的人士，則14天）內向就近的年金事務所或街角的年金諮詢中心提交備案。備案資料可在年金事務所或街角的年金諮詢中心領取。另外，僅領取國民年金的人士應向地方政府的國民年金窗口提交備案，備案資料在國民年金窗口領取。提交備案時，亦應提供記載結婚日期、（個人番號卡中記載的）個人番號、或（年金證書中記載的）基礎年金番號、年金編號、出生日期。未在期限內提交備案，超額領取增額年金時，應在日後退還超領部分。

四、 獲得遺屬年金的領取權利後，腹中孩子出生了，需要提供什麼資料？

如果丈夫死亡時妻子已有身孕，則妻子在遺腹子出生後，可領取的遺屬年金金額會增多。妻子可在遺腹子出生後10天或14天（參加國民年金時）內向就近的年金事務所或街角的年金諮詢中心提交備案。備案資料可在年金事務所或年金諮詢中心領取，如果該妻子參加的是國民年金，則在地方政府的國民年金窗口領取備案資料。提交備案時，亦應提供出生子女的姓名、個人番號卡、年金證書、戶籍謄本。

五、 正在領取老齡厚生年金的人士在配偶死亡後，需要辦理什麼手續？

如果所領取的老齡厚生年金中包括配偶的增額年金，在配偶死亡後，則無法繼續領取增額年金部分，領取年金人士應在配偶死亡後10天以內向就近的年金事務所或街角的年金諮詢中心提交備案。領取年金人士可在年金事務所或街角的年金諮詢中心領取備案用紙，並在用紙上填入配偶的死亡日期、年金證書記載的基礎年金番號、年金編號、出生日期等。未在期限內提交備案，超額領取增額年金時，應在日後退還超領部分。
六、 正在領取孩子的增額年金的人士，在該孩子死亡後，需要辦理什麼手續？

如果所領取的年金中包括孩子的增額年金，在該孩子死亡後，則無法繼續領取增額年金部分，領取年金人士應在孩子死亡後10天（如是領取國民年金的人士，則14天）以內向就近的年金事務所或街角的年金諮詢中心提交備案。領取年金人士可以通過撥打年金事務所的諮詢電話申請郵寄備案用紙，也可在年金事務所或街角的年金諮詢中心領取備案用紙。備案用紙應上填入孩子的死亡日期、年金證書記載的基礎年金番號、年金編號、出生日期等。未在期限內提交備案，超額領取增額年金時，應在日後退還超領部分。

啓源集團擁有經驗豐富的專業團隊，為客戶提供日本公司的籌建、註冊及各類簽證的申請及後續維護、稅務會計及薪資社保相關服務，有關詳情請諮詢我們的專業顧問。

20/07/2026

Q&A on Maintenance of Branch Office in Malaysia

1. Does a branch office need to file annual returns and financial statements?

Yes. Pursuant to Sections 575 and 576 of the Companies Act 2016, a foreign company is required to comply with the following annual filing requirements:

(1) Annual Return – The branch office must lodge its Annual Return within thirty (30) days from the anniversary of its registration date. The Annual Return must include, among other particulars, the registered office address, business address(es) (including branch address(s)), and other prescribed information.

(2) Parent Company's Financial Statements – The branch office is required to lodge the parent company's financial statements with the Companies Commission of Malaysia within two (2) months after the parent company's Annual General Meeting (“AGM”). If the parent company is not required to hold an AGM under the laws of its place of incorporation, the financial statements must be lodged within such period as it is a public company in Malaysia.

2. Does a branch office need to appoint a company secretary?

There is no provision under the Companies Act 2016 (“the Act”) that requires a branch office to appoint a company secretary. However, Section 563 of the Act requires every foreign company to appoint an agent in Malaysia who is responsible for ensuring the foreign company's compliance with the provisions of the Act.

3. Does the branch office need to notify SSM of changes to the parent company?

Yes. Pursuant to Section 567(1) of the Companies Act 2016, a foreign company is required to notify the Companies Commission of Malaysia (“CCM”) of any changes to the particulars of the parent company, such as its constitution, directors, agent, or other prescribed information. The notification must be lodged with CCM within fourteen (14) days from the date of the change.

4. Can a branch office be converted into a Sdn. Bhd.?

The Companies Act 2016 (“the Act”) does not contain any provision that allows a branch office to be directly converted into a Sdn. Bhd.

If a branch office wishes to carry on business through a company incorporated in Malaysia, it must first incorporate a new Sdn. Bhd. Upon incorporation, the branch office may transfer its business, assets, liabilities (where applicable), and other relevant operations to the newly incorporated company.

Once the branch office has ceased carrying on business in Malaysia, it is required to lodge the prescribed form with the Companies Commission of Malaysia to notify the cessation of its place of business and proceed with the deregistration of the branch office in accordance with the Act.

5. Is tax and Sales and Service Tax (SST) registration required for a branch office?

SST registration depends on the nature of the business carried on by the branch office. If the branch office provides taxable goods or services, such as professional and consulting services or food and beverage services, and its taxable turnover exceeds the prescribed registration threshold, it is required to register for SST.

In addition, as the branch office is carrying on business in Malaysia, it is required to register with Inland Revenue Board of Malaysia and comply with all applicable Malaysian tax obligations, including the filing and payment of taxes in accordance with Malaysian tax laws.

Kaizen, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

20/07/2026

馬來西亞分公司維護指南

一、分公司是否需要提交周年申報表及財務報表？

是的。 根據《公司法2016》第575及576條文，外國公司須履行以下年度申報義務：

1、周年申報表
分公司須於其註冊周年日起30日內向馬來西亞公司委員會提交周年申報表。 周年申報表須披露註冊地址、營業地址（包括分公司位址）及其他法定信息。

2、母公司財務報表
分公司須於母公司股東周年大會舉行后2個月內，向馬來西亞公司委員會提交母公司的財務報表。 若母公司在其註冊成立地無召開股東周年大會的法律規定，則母公司須遵循馬來西亞公眾公司提交財務報表的規定在指定期限內提交財務報表。

二、分公司是否需要委任公司秘書？

《公司法2016》並無規定要求分公司委任公司秘書。 然而，根據該法令第563條文，每一家外國公司均須委任一名馬來西亞代理人，負責確保該外國公司遵守該法令的相關規定。

三、分公司是否需要就母公司的變更通知馬來西亞公司委員會？

需要。 根據《公司法2016》第567（1）條文，外國公司須就母公司的任何資料變更通知馬來西亞公司委員會，包括公司章程、董事、代理人或其他法定資料的變更。 有關通知須於變更之日起14天內提交至馬來西亞公司委員會。

四、分公司是否可以轉換為私人有限公司？

《公司法2016》並無任何條文允許分公司直接轉換為私人有限公司。

如分公司擬透過於馬來西亞註冊成立的公司繼續經營業務，則必須新註冊成立一家私人有限公司。 公司完成註冊后，分公司可將其業務、資產、負債（如適用）及其他相關營運轉移至新成立的公司。

當分公司停止於馬來西亞經營業務后，須向馬來西亞公司委員會提交指定表格，以通知其營業地點已停止營業，並根據法令規定辦理分公司的註銷手續。

五、分公司是否需要辦理所得稅及銷售與服務稅（SST）登記？

銷售與服務稅（SST）註冊要求須視分公司的業務性質而定。 若分公司提供應稅貨物或服務，例如專業及顧問服務或餐飲服務，且其應稅營業額超過法定註冊門檻，則必須辦理SST註冊。

此外，由於分公司在馬來西亞經營業務，因此須向馬來西亞內陸稅收局辦理稅務登記，並遵守所有適用的馬來西亞稅務規定，包括依據馬來西亞稅法履行稅務申報及繳稅的義務。

啓源集團擁有經驗豐富的專業團隊，為客戶提供馬來西亞公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌劃、會計審計、移民簽證及智慧財產權服務，有關詳情請諮詢我們的專業顧問。

19/07/2026

中國稅務
新增值稅法下納稅義務發生時間

随着《中华人民共和国增值税法》、《中华人民共和国增值税法实施条例》自2026年1月1日起正式施行，中國财政部、國家税务总局陸續發佈了《关于增值税进项税额抵扣等有关事项的公告》、《增值税预缴税款管理办法》等公告，对增值税纳税义务发生时间做出了明确规定。详细内容如下：

一、 發生應稅交易

1、 納稅人發生應稅交易，納稅義務發生時間為收訖銷售款項或者取得銷售款項索取憑據的當日; 先開具發票的，為開具發票的當日。

“收訖銷售款項”一般是指納稅人發生應稅交易過程中或者完成後收到款項。納稅人僅收到預收款項並不適用此規定。

“取得銷售款項索取憑據的當日“是指納稅人簽訂的書面合同確定的付款日期。未簽訂書面合同或者書面合同未確定付款日期的，則為應稅交易完成的當日，即貨物發出、服務完成、金融商品所有權轉移、無形資產轉讓完成或者不動產轉讓完成的當日。

2、 納稅人發生視同應稅交易，納稅義務發生時間為完成視同應稅交易的當日。

“視同應稅交易的當日”是指貨物發出、金融商品所有權轉移、無形資產轉讓完成或不動產轉讓完成的當日。比如，納稅人將自產或者委託加工的貨物用於集體福利或者個人消費，或者發生無償轉讓貨物或金融商品等情形。

3、 進口貨物，納稅義務發生時間為貨物報關進口的當日。

二、 預繳增值稅情形

下列情形中，納稅人應按規定預繳增值稅：

1、 跨地級行政區（直轄市下轄縣區）提供建築服務。

納稅人如跨地區提供建築服務，應自納稅義務發生之日起至次月（按季納稅則為季度結束後的次月）納稅申報期結束前，向建築服務發生地主管稅務機關預繳稅款。

2、 採取預收款方式提供建築服務。

納稅人採取預收款方式提供建築服務，應向機構所在地主管稅務機關預繳增值稅。值得注意的是，納稅人如跨地區提供建築服務並收取預收款，應向建築服務發生地主管稅務機關預繳增值稅。

3、 採取預售方式銷售房地產專案。

房地產開發企業採取預售方式銷售自行開發的房地產專案，應向機構所在地主管稅務機關預繳增值稅。

4、 轉讓或者出租與納稅人機構所在地不在同一縣（市、區、旗）內的不動產。

納稅人轉讓或者出租與機構所在地不在同一縣（市、區、旗，下同）內的不動產，應向不動產所在地主管稅務機關預繳增值稅。值得注意的是，此項規定不包括房地產開發企業銷售自行開發的房地產項目，亦不包括納稅人提供道路通行服務。

5、 油氣田企業跨省、自治區、直轄市銷售與生產原油、天然氣相關的服務。

三、 特殊情形

1、 納稅人生產銷售生產工期超過12個月的大型機械設備、船舶、飛機等貨物，納稅義務發生時間為收到款項或者書面合同確定的付款日期的當日。

值得注意的是，納稅人生產銷售生產工期未超過12個月的貨物預收款不適用此條款，而是適用發生應稅交易的情形。

2、 納稅人銷售服務，如先收取價款再分期或者分次提供服務，以首次提供服務的實際開始當日和合同約定的當日，按照孰先原則確定納稅義務發生時間，且納稅人應就收到的全部價款申報繳納增值稅。

此條款適用的情形包括如預收會員年費的高爾夫俱樂部、預收某段時期學費的教育培訓服務、預收年度諮詢費的法律顧問服務等。

3、 納稅人銷售不動產，如已完成權屬登記或已實際交付不動產，屬於稅法規定的已完成不動產轉讓情形。納稅人應按照孰先原則確定不動產轉讓完成時間和納稅義務發生時間。

4、 金融機構發放貸款後，自結息日起90天內發生的應收未收利息應按現行規定繳納增值稅，自結息日起90天后發生的應收未收利息暫不繳納增值稅，待實際收到利息時按規定繳納增值稅。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
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19/07/2026

中國稅務
成品油零售 “交易即開票”新規

近年来，部分成品油零售加油站利用加油机作弊、账外经营、隐匿销售收入等方式偷逃税款，严重扰乱了国家经济税收秩序，亦影响了行业健康发展。为了贯彻落实《国务院办公厅关于推动成品油流通高质量发展的意见》要求，加强成品油零售领域税收监管，国家税务总局於2026年6月8日發佈公告，明確在全國成品油零售領域全面推廣“交易即開票”，詳細規定如下：

一、 “交易即開票”含義

“交易即開票”，是指成品油零售加油站完成銷售成品油交易後，按照交易資料通過稅務部門樂企平臺即時向購買方全量開具全面數位化電子發票的方式。

* 成品油零售加油站，是指按照國家有關規定，取得成品油零售經營資格以及危化品經營許可，從事成品油零售業務的納稅人，其包括加油站、水上加油躉船以及只銷售柴油的農村網點。

二、 開票方式

1、 樂企自用方式

符合樂企自用接入條件且具備自有資訊系統改造能力的成品油零售加油站，經省級稅務機關確認後，可通過樂企自用方式實現“交易即開票”；

選擇自用方式的納稅人應按照稅務機關規定的技術標準，對加油機管理系統、零售管理系統、收銀系統等進行改造並接入樂企平臺，通過自動匹配商品銷售資訊、資金收取資訊等開具發票。

2、 樂企聯用方式

不符合樂企自用接入條件或者不具備自有資訊系統改造能力的成品油零售加油站，通過樂企聯用方式實現“交易即開票”。

選擇樂企聯用方式的納稅人應按照稅務機關規定的技術標準對接具備開票能力的樂企聯用平臺，實現交易後即時開具發票。

* “樂企平臺”是國家稅務總局基於規則開放、標準統一的原則，打造的與企業自有資訊系統直接連接的數位化平臺，可以為企業提供接入申請、能力訂閱、測試驗證、規則應用、授權管理等功能。

三 、 開票要求

1、 納稅人如通過協力廠商支付平臺收取售油價款，應在交易完成後通過樂企平臺即時開具發票。

2、 納稅人如通過互聯網平臺收取售油價款，應在交易完成後通過樂企平臺即時開具發票。

3、 納稅人如通過加油卡（含實體卡、虛擬卡等形式）收取售油價款，應通過樂企平臺開具發票。

購買方可以選擇在充值時開具不徵稅普通發票，亦可選擇在加油時開具普通發票或者增值稅專用發票。

4、 納稅人如通過現金、賒銷、對公轉帳等其他方式銷售成品油收取售油價款，應根據實際交易資料，通過樂企平臺開具發票。

四、 實行期限及處罰措施

成品油零售加油站應於2026年11月1日前實現“交易即開票”，如未在規定期限內實行，稅務機關將責令其改正。

納稅人如有使用非本單位收款碼收款等各類規避稅收監管的行為，一經查實，稅務機關將責令其改正，並處1萬元以下罰款，有違法所得的將予以沒收；如納稅人行為構成偷稅，稅務機關將追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

18/07/2026

SVDP FOR E-INVOICE IN MALAYSIA

An e-Invoice is a digital representation of a transaction between a supplier and a buyer, effectively replacing traditional paper or electronic documents such as invoices, credit notes, and debit notes. It contains the same essential information as a traditional document, including supplier’s and buyer’s details, item descriptions, quantities, price excluding tax, applicable taxes and total amount, which records transaction data for day-to-day business operations.

To ease the compliance burden for Micro, Small and Medium Enterprises transitioning to this digital framework, the Inland Revenue Board of Malaysia (hereinafter referred to as “IRBM”) has announced the implementation of the Special e-Invoice Voluntary Disclosure Program (hereinafter referred to as “SVDP”) for taxpayers, which offers a full waiver of penalties for eligible voluntary disclosures. The SVDP is effective immediately will be available until 31 December 2027.

1. Eligibility for SVDP

The SVDP is applicable to taxpayers who fall into any of the following categories:

(1) taxpayers who failed to issue or missed submitting mandatory e-invoices for any given period following their respective statutory implementation dates;
(2) taxpayers who actively generated e-Invoices but filed documents containing data errors, or failed to align with the precise specifications dictated by prevailing tax laws and official guidelines;
(3) taxpayers who completely omitted the implementation of e-Invoicing and did not submit any e-Invoices since the mandatory e-Invoice implementation date; and
(4) taxpayers who are currently undergoing or have been notified by the IRBM that they will be undergoing an e-Invoice compliance review.

The SVDP shall not apply where:

(1) the e-Invoices submitted under the e-Invoice SVDP do not comply with the specifications and requirements prescribed under the prevailing tax laws and official guidelines.
(2) the voluntary disclosure involves fraud, wilful default or negligence.

2. Taxpayer’s responsibility

For voluntary disclosures under the e-Invoice SVDP to be accepted by IRBM, taxpayers must act in good faith and fully comply with the frameworks prescribed for the programme. Taxpayers are responsible to ensure that all submitted voluntary disclosures are accurate, complete and in accordance with the requirements as set out by IRBM.

This initiative provides an opportunity for taxpayers regularise its e-Invoice compliance. Taxpayers can voluntarily review and make corrections regarding e-Invoice issuance requirements to enjoy the penalty waiver, in order to support digitalization aspirations in business operations.

3. Requirement

Taxpayers participating in the e-Invoice SVDP are required to use specific the e-Invoice versions depending on the submission method:

(1) SVDP 1.2: for taxpayers who are submitting without digital signature; and
(2) SVDP 1.3: for taxpayers who are submitting with digital signature.

These designated e-Invoice versions must only be used for the purpose of making voluntary disclosures under the e-Invoice SVDP and shall not be used for any e-Invoice submission outside of this program.

Where the voluntary disclosures involve consolidated e-Invoices that were not previously submitted, the consolidated e-Invoices shall be submitted according to the respective month in which the transactions took place. Taxpayers are not allowed to submit the consolidated e-Invoice on a lump-sum basis (covering multiple months).

4. Practical application

To illustrate the operational application of the unsubmitted e-Invoice SVDP, consider the scenario of VinaticPA Sdn. Bhd., a Company with an annual revenue of RM10,000,000 in the financial year 2022. Under Phase 3 of the mandatory implementation, the company was required to implement e-Invoicing starting from 1 July 2025.

Due to a high staff turnover rate in its accounting department who was in charge of e-Invoicing, VinaticPA Sdn. Bhd. failed to submit e-Invoices for its transactions from January 2026 to June 2026.

The breakdown of the unsubmitted transactions during this period is as follow:

See the figure:

Under the e-Invoice SVDP guidelines, VinaticPA Sdn. Bhd. must regularise its submissions based on the following criteria:

(1) for transactions equal to or exceeding RM10,000, transactional e-Invoices must be issued individually
(2) for transactions below RM10,000, the company is allowed to issue a consolidated e-Invoice, provided the buyers did not request individual e-Invoices.

The required submissions for VinaticPA Sdn. Bhd. under the SVDP must be filed on a monthly basis as follows:

See the figure:

VinaticPA Sdn. Bhd. must submit using the “SVDP 1.2” if they are submitting without digital signature or using the “SVDP 1.3” if they are submitting with digital signature, for the purposes of the e-Invoice SVDP to qualify for the penalty waiver.

For further information, please visit the official website of the Inland Revenue Board of Malaysia at https://www.hasil.gov.my/en

KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected]
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencp

18/07/2026

馬來西亞電子發票特別自願申報計劃

電子發票是供應商與買家之間交易的數位化呈現，有效替代了傳統的紙質或電子文件，例如發票、貸記單和借記單。它包含與傳統文件相同的核心信息，包括供應商與買家的詳情、商品描述、數量、不含稅價格、適用稅項及總額，用以記錄日常商業營運的交易數據。

為了減輕微型及中小企業轉型至該數位化架構的合規負擔，馬來西亞內陸稅收局宣布為納稅人實施“電子發票特別自願申報計劃”，對符合條件的自願申報提供全額免除罰款的優惠。該特別自願申報計劃立即生效，並將持續開放至2027年12月31日。

一、電子發票特別自願申報計劃的適用資格

特別自願申報計劃適用於符合以下任一類別的納稅人：

1 、 在其各自的法定實施日期之後，未能開具或漏報任何特定期間強制性電子發票的納稅人；
2 、 已積極開具電子發票，但提交的文件中包含數據錯誤，或未能符合現行稅法及官方指南所規定的精確技術規範的納稅人；
3 、 自強制性電子發票實施之日起，完全未執行電子發票且未提交過任何電子發票的納稅人；
4 、 目前正在接受或已被馬來西亞內陸稅收局通知即將接受電子發票合規審查的納稅人。

在下列情況下，特別自願申報計劃將不予適用：
1 、 在電子發票特別自願申報計劃下提交的電子發票，不符合現行稅法及官方指南所規定的規範與要求。
2 、 自願申報涉及欺詐、蓄意違約或疏忽。

二、納稅人的責任

納稅人在電子發票特別自願申報計劃下進行的自願申報若要被馬來西亞內陸稅收局接受，必須秉持誠信原則，並完全遵守為該計劃制定的架構。納稅人有責任確保所有提交的自願申報均準確、完整，且符合馬來西亞內陸稅收局所設定的要求。

該舉措為納稅人提供了規範其電子發票合規性的機會。納税人可以自願審查並針對電子發票開具要求做出修正，以享受罰款豁免，從而支持商業營運中的數位化願景。

三、相關要求

參與電子發票特別自願申報計劃的納稅人須根據提交方式使用特定的電子發票版本：

1 、 SVDP 1.2：適用於在沒有數字簽名的情況下進行提交的納稅人；以及
2 、 SVDP 1.3：適用於在使用數字簽名的情況下進行提交的納稅人。

這些指定的電子發票版本必須僅用於在電子發票特別自願申報計劃下進行自願申報，不得用於該計劃之外的任何電子發票提交。

若自願申報涉及先前未提交的匯總電子發票，則該匯總電子發票應根據交易發生的對應月份分別進行提交。納稅人不得以總括形式（涵蓋多個月份）一次性提交匯總電子發票。

四、實際應用

為了說明未提交電子發票特別自願申報計劃的實際運作應用，現以 VinaticPA Sdn. Bhd. 為例。該公司在2022財政年度的年營業額為10,000,000馬幣。根據強制實施的第三階段，該公司被要求自2025年7月1日起實施電子發票。

由於負責電子發票工作的會計部門員工流失率高，VinaticPA Sdn. Bhd. 未能為其2026年1月至2026年6月期間的交易提交電子發票。

該期間內未提交交易的明細如下：

見圖:

根據電子發票特別自願申報計劃指南，VinaticPA Sdn. Bhd. 必須根據以下標準規範其提交：

1 、 對於金額等於或超過10,000馬幣的交易，必須單獨開具單筆電子發票；
2 、 對於金額低於10,000馬幣的交易，在買家未要求單獨開具電子發票的情況下，允許該公司開具匯總電子發票。

VinaticPA Sdn. Bhd. 在特別自願申報計劃下所需的提交必須按月申報，具體如下：

見圖:

為了符合電子發票特別自願申報計劃的罰款豁免資格，VinaticPA Sdn. Bhd. 在沒有數字簽名時必須使用“SVDP 1.2”版本進行提交，在有數字簽名時則必須使用“SVDP 1.3”版本進行提交。

欲了解更多信息，請訪問馬來西亞內陸稅收局官方網站：https://www.hasil.gov.my/en/

啓源集团拥有经验丰富的专业团队，为客户提供马来西亚公司的筹建、注册及各类许可证/牌照的申请及后续维护、税务筹划、会计审计、移民签证及知识产权服务，有关详情请咨询我们的专业顾问。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

17/07/2026

Guide to Choosing Taiwan Business Activity Codes

For foreign investors entering the Taiwan market, one of the first steps in company registration is selecting the appropriate business activity codes while reserving the company name. Taiwan’s Ministry of Economic Affairs has established standardized industry classifications and business activity codes for various industries. Selecting the correct business activity code is not merely ad administrative requirement, it also has a significant impact on the company’s future operations and regulatory compliance. The key areas affected include:

1. Foreign Investment Approval

Taiwan imposes foreign ownership restrictions or qualification reviews on certain industries, such as financial services and specific regulated service sectors. If an incorrect business activity code is selected, the foreign investment approval process may be delayed or rejected.

2. Special License Applications

Certain industries in Taiwan are classified as regulated businesses and require special permits. These business activity codes typically end with the digit “1”, such as those for medical device wholesalers and travel agencies. Companies must obtain approval from the relevant competent authority before or after incorporation, as required, before they can complete the company registration process.

3. Tax Incentives and Applicable Tax Benefits

To promote the development of strategic industries, Taiwan offers various tax incentives for sectors such as research and development(R&D), green energy, low-carbon technologies, and biotechnology. Foreign invested companies should select the correct and appropriate business activity codes to ensure eligibility for applicable tax benefits, including R&D investment tax credits, industry-specific tax incentives, and corporate income tax reductions.

4. Uniform Invoice Issuance and Accounting Compliance

After a company commences operations, the descriptions of goods or services stated on uniform invoices should generally fall within the scope of the company’s registered business activities. Issuing invoices for transactions outside the registered business scope may trigger tax audits and expose the company to potential non-compliance with Taiwan's tax regulations and business registration requirements.

Taking the above factors into consideration, Kaizen recommends that investors first identify the core business activities that are expected to generate revenue immediately after the Taiwan company is established. In addition, it is advisable to include any potential business activities the company may expand into over the next five years to minimize the need for frequent amendments to the company’s registration.
Furthermore, Taiwan’s regulations permit companies to register the business activity code “ZZ99999- Business activities not prohibited or restricted by law, except those requiring special approval." This allows companies, in addition to their registered core business activities, to engage in any lawful business that is not otherwise prohibited or subject to licensing requirements, providing investors with greater operational flexibility in Taiwan.

If you have any questions, please do not hesitate to contact us. Our professionals are ready to provide professional advice and support to ensure your company registration process is completed smoothly and efficiently.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited www.kaizencpa.com
or contact us through the following and talk to our professionals:
E-mail: [email protected], [email protected]
Tel: +852 2341 1444
Mobile:+852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/Wechat： +852 5616 4140

17/07/2026

如何選擇台灣公司的營業項目代碼

外國投資人進軍台灣且實施註冊公司的第一步，是在辦理保留台灣公司名稱的同時，也需要先選定公司的營業項目代碼。台灣經濟部門針對各行各業制定了標準化的行業分類與營業項目代碼，這不僅是行政登記的程序，更深遠地影響著公司後續的營運與合規。主要影響層面如下：

一、 僑外資審批

台灣針對部份特定行業，例如金融業或特定服務業設有外資持股比例限制或資格審查，如營業項目代碼選錯，則會導致僑外資審批卡關。

二、 特許許可證申請

有些行業在台灣屬於特許業務，代碼尾碼通常為 1，例如醫療器材批發、旅行社等，必須在公司設立登記前或後，先取得目的事業主管機關的許可後，才能進行公司註冊。

三、 租稅優惠與適用稅率

台灣為鼓勵特定策略性產業發展，針對研發創新、綠能低碳、生物科技等領域提供多項租稅減免措施。外資企業必須選擇正確且精準的營業代碼，方能依法申請並享有對應的研發投資抵減、行業別租稅優惠或營利事業所得稅之減免。

四、 發票開立與帳務合規

公司正式營運後，日常交易所開立的「統一發票」上品名品項，原則上必須與公司登記之營業項目範疇相符。若開立不符登記範疇的發票，除了可能引發稅務稽查，亦會面臨違反稅法及商業登記法規的潛在合規風險。

綜合以上的考量，啓源建議投資人在選擇公司的營業項目時，應該先確定設立台灣公司後立即可以帶來營收的核心業務，同時建議將未來5年內可能拓展的潛在業務一併納入，避免日後頻繁辦理公司變更登記。此外，台灣法規允許登記「ZZ99999 除許可業務外，得經營法令非禁止或限制之業務」。這意味著除了本身核心業務外，公司基本上可以經營任何合法業務，大幅提升了投資人在台灣營運的彈性。

若有任何疑問，歡迎聯繫啟源台灣專家團隊，我們將提供更多專業建議，讓公司註冊程序更為順利。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140

KAIZEN CPA LIMITED provides Audit , Accounting, Tax Advisory, Hong Kong Company Formation, Offshore Company Registration, China Company Formation, Trademark Registration, Tax Service.

16/07/2026

DIRECTORSHIP IN SINGAPORE: CONSENT TO ACT & RESPONSIBILITIES

A company director plays a vital role in overseeing the affairs of a company. Under the Companies Act 1967 of Singapore, directors owe statutory duties and legal obligations designed to promote sound corporate governance and defend the interests of the company and its stakeholders.

This article provides an overview of the key requirements relating to a director's appointment, responsibilities, and circumstances that may result in disqualification.

1. Consent to Act as a Director

Before appointing a director of a Singapore entity, the individual must consent to act as a director.

Section 173A(1)(a) further requires the company to lodge a notice with the Registrar for the appointment with ACRA within the prescribed period.

(1) ACRA requires that the proposed director provide consent to act as a director, be at least 18 years of age, and not be disqualified from serving as a director under the Companies Act or any other written law. In addition, the appointment must be lodged with ACRA through BizFile+ within the given timeline.

(2) Consent is important because it ensures the individual knowingly accepts the appointment, understands the legal obligations and duties and responsibilities of a director, allowing the company to comply with the requirements of the Companies Act before the appointment becomes effective. Failure to obtain and document the required consent may result in offences under the Companies Act.

In summary, a director must consent to the appointment and satisfy the eligibility requirements under Section 173 of the Companies Act before the appointment is lodged with ACRA.

2. Responsibilities of a Director

Once appointed, directors are responsible for managing the company's affairs and ensuring that the company complies with Singapore laws.

The Companies Act imposes statutory obligations, while the common law imposes fiduciary duties.

See the figure:

Failure to discharge a director’s duties may result in serious legal and regulatory consequences, including the imposition of fines, criminal liability, and civil claims for breach of duty. A director may also incur personal liability for any losses suffered by the company as a result of such breaches. In more severe cases, the individual may be disqualified from acting as a director, thereby restricting them to hold directorships in the future.

In short, Directors have statutory and fiduciary duties to ensure compliance with the Companies Act and other applicable laws.

3. Disqualification as a Director

See the figure:

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected]
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa