KTP KTP Group of Companies
Accounting, Audit, Tax, Secretary & Advisory
(AF1308) (LLP0002159-LCA)

KTP platform to share knowledge with the WORLD

KTP is the brand which professional and independent firms throughout KTP Group of Companies collaborate to provide auditing, tax, GST, advisory. Spanning for more than two decade, KTP can be traced through the name of its principal founding member Koh Teck Peng which form the name "KTP"

Visit www.ktp.com.my for our group structure.

“Boss, Our Industry Got Work-Life Balance Or Not?”Today during Friday Boss Talk,one of my new colleagues asked me a very...
14/08/2026

“Boss, Our Industry Got Work-Life Balance Or Not?”

Today during Friday Boss Talk,
one of my new colleagues asked me a very practical question.

“Boss, our industry got work-life balance or not?”

I looked at her.
Then I said,
“Frankly speaking…No.”

😂😂😂

Maybe not the answer a new colleague expects from the boss.

But I rather tell the truth.
Because our profession itself is becoming…
UNBALANCED.

More compliance.
More deadlines.
More law changes.
But fewer people.

And Johor got one additional problem.
Singapore is just across the Causeway.

We train good people.
They become experienced.
Then Singapore says,
“Come.”

😑😑😑

At the same time, fewer students are choosing accounting.

Good accounting personnel are already difficult to find.

Good accountants in the commercial and accounting industry who can think, communicate, understand business and still survive accounting pressure?

Even harder.
But the workload never says,

“Never mind lah. Not enough people. We reduce.”

No.
Tax changes.
SST changes.
E-Invoice changes.
Audit standards change.
MPERS standards change.
AML requirements change.

Sometimes we just finished learning one new rule.
Another update comes.

😂😂😂

So how do we create work-life balance?
Definitely not by telling everybody,
“Work harder.”

There is a limit to working harder.
24 hours is still 24 hours.
We need to change how we work.

For me, AI is part of the answer.

Use AI for repetitive work.
Research.
Extraction.
Drafting.
Checking.
Documentation.

Let accountants spend more time thinking and reviewing.
Less time behaving like human copy-and-paste machines.

We also need AI in training and development.

Today, a junior should not need to wait until the senior is free before learning something.

Ask AI first.
Read.
Understand.
Think.

Then ask the senior a better question.
That changes productivity.

Then there is audit exemption.

If smaller companies genuinely qualify and statutory audit is no longer necessary, our limited audit manpower can focus on work where audit creates greater value.

And finally…

Malaysian Institute of Accountants
I know nowadays big conference one after another.
Very busy.
But please…
give us some update on the new Accountants Act also.

Malaysian Institute of Accountants
After organising hundred of AI webinars and conferences,
MIA staffs still working with the old-school way…

Set a good example first.
then young accountants will also ask,
“Boss, why during conference they talk about AI until macam can fly to the moon, but once back in office, still Excel, email and copy-paste all the way?”

😂😂😂

Because I cannot keep telling young accountants.
"You can do it!"

Every year just keep 画大饼.
Later 饼越来越大,
人越来越少🤭.

“Work like cow first.
One day maybe can live like human

When the profession itself is not balanced.
More work.
Less people.
More rules.

Same old way of working.
That equation will never balance.

PS : Authored by Mr Koh Teck Peng, the group principal, in his personal LinkedIn post.

“Boss, 我们这一行到底有没有 Work-Life Balance?”

今天 Friday Boss Talk 的时候,
一个刚加入不久的同事问了我一个很实际的问题.

“Boss, 我们这一行到底有没有 Work-Life Balance?”

我看着她.
然后我说,

“Frankly speaking…没有.”

😂😂😂

可能这不是一个新同事最想从老板口中听到的答案.

但是我宁愿讲真话.

因为我们这个 profession 本身,
已经越来越…

UNBALANCED.

越来越多 compliance.
越来越多 deadline.
越来越多 law changes.
但是人越来越少.

而且 Johor 还有一个额外的问题.

Singapore 就在 Causeway 对面.

我们辛辛苦苦 training 好一个人.
他有经验了.
可以独立做事了.

然后 Singapore 说,
“Come.”

😑😑😑

同时,
现在选择读 Accounting 的学生也越来越少.

要找一个好的 accounting personnel,
本来就已经不容易.

要找一个可以在 commercial 或 accounting industry 里面,
会想,
会沟通,
懂 business,
又顶得住 accounting pressure 的 accountant?

更加难.

但是 workload 从来不会跟你说,

“Never mind lah.
不够人.
我们少做一点.”

不会.

Tax change.
SST change.
E-Invoice change.
Audit standard change.
MPERS standard change.
AML requirement change.

有时候我们才刚刚学完一个新 rule.
另外一个 update 又来了.

😂😂😂

所以,
Work-Life Balance 要怎样做出来?

肯定不是每天跟大家讲,
“Work harder.”

努力是有 limit 的.
一天还是只有 24 个小时.

我们需要改变的,
是 我们工作的方式.

对我来说,
AI 是其中一个答案.

把 AI 用在 repetitive work.
Research.
Extraction.
Drafting.
Checking.
Documentation.

让 accountant 花更多时间去 think 和 review.
少一点时间做 human copy-and-paste machine.

我们也需要把 AI 放进 Training & Development.
现在的 junior,
不应该每一次遇到问题,
都要等 senior 有空才可以学.

先问 AI.
先读.
先 understand.
先 think.
然后再拿一个更好的问题去问 senior.
这个才是真正提高 productivity.

然后就是 Audit Exemption.
如果小公司真的符合条件,
也真的不再需要 statutory audit,

那我们有限的 audit manpower,
就可以集中在真正有 value 的 audit work 上.

最后还有一个…
Malaysian Institute of Accountants.

MIA,
我知道现在 big conference 一个接一个.
很忙.

但是 please…
新的 Accountants Act,
也 update 我们一下啦.

还有,

Malaysian Institute of Accountants,
办了这么多 AI webinar.
办了这么多 AI conference.

如果 MIA staff 自己做东西,
还是用 old-school way…

那是不是应该先 set a good example?

“Boss, 为什么 conference 里面讲 AI 讲到要飞天了,
回到 office 还是 Excel, email, copy paste 那一套?”

😂😂😂

因为我不可以每天只是跟年轻 accountant 讲,
“You can do it!”

每年继续 画大饼.
结果,
饼越来越大.
人越来越少.

🤭

“先 Work like cow.
有一天 maybe,
才可以 live like human.”

问题是,
当这个 profession 本身都不 balance,

More work.
Less people.
More rules.

还是同一套 old way of working.
这个 equation,
永远都不会 balance.

PS : Authored by Mr Koh Teck Peng, the group principal, in his personal Meta post.

SOCSO Came To Our Office.Last week, PERKESO officers came to KTP office.The moment Ms Angela Fong, my HR manager,said,“S...
14/08/2026

SOCSO Came To Our Office.

Last week, PERKESO officers came to KTP office.

The moment Ms Angela Fong, my HR manager,said,
“SOCSO coming.”

I became very quiet.

😐😐😐

First question.
"Angela, audit ah?”

Second question.
“Payroll okay or not?”

Third question.
“Which SOCSO department?”

Suddenly,
I ask myself "Why us?"

😂😂😂

Actually, the visit was related to the Progressive Wage Policy, Dasar Gaji Progresif.

Nothing dramatic.

Good discussion.
Clear explanation.
Professional engagement.

But it reminded me of one very common SME habit.

SME love this sentence.
“Should be okay lah.”

SOCSO contribution?
"Should be okay."

Payroll?
"Should be okay."

Supporting documents?
“Got somewhere.”

Training record?
“HR should have.”

😅😅😅

That is where trouble usually starts.

Compliance cannot survive on “should be okay”.

The Progressive Wage Policy is voluntary and incentive-based.

The concept is simple.
If salary goes up,
skills and productivity should also go up.

There should be proper training and development behind the wage progression.

Not simply,
“Employee ask increment, add RM100 lah.”

Our session with PERKESO went smoothly.
But the real lesson was not about this visit.

It was this.

When PERKESO, HASiL, SSM or any authority comes to your office,

that is not the time to start asking,
“Where is the file?”

Good compliance starts long before anybody knocks on the door.

Check your payroll.
Know your obligations.
Keep your records properly.
Train your people.
Because compliance is very boring.

Until somebody says,
“Boss, government officer in the office already.”

Then suddenly,
everybody becomes a compliance expert.

😂😂😂

I am lucky to have Angela Fong to handle this SOCSO visit and go smoothly.

PS : Authored by Mr Koh Teck Peng, the group principal, in his personal LinkedIn post

SOCSO 来我们 Office 了.

上个星期, PERKESO officers 来 KTP office.

当我的 HR Manager, Ms Angela Fong 跟我讲,
“SOCSO coming.”

我突然很安静.

😐😐😐

第一个问题.
“Angela, audit ah?”

第二个问题.
“Payroll okay or not?”

第三个问题.
“Which SOCSO department?”

突然间,
我问自己, “为什么是我们?”

😂😂😂

其实这一次 PERKESO 来访, 是关于 Progressive Wage Policy, Dasar Gaji Progresif.

没有什么 drama.

Discussion 很好.
Explanation 很清楚.
整个过程也很 professional.

但是这件事, 让我想到 SME 一个很 common 的习惯.

SME 最喜欢讲这一句.
“Should be okay lah.”

SOCSO contribution?
“Should be okay.”

Payroll?
“Should be okay.”

Supporting documents?
“Got somewhere.”

Training record?
“HR should have.”

😅😅😅

通常 problem, 就是从这里开始.

Compliance 不能靠 “should be okay” 生存.

Progressive Wage Policy 是一个 voluntary 和 incentive-based 的政策.

Concept 很简单.
Salary increase,
skills 和 productivity 也应该一起 increase.

Wage progression 背后, 应该要有 proper training 和 development.

不是简单一句,
“Employee 要 increment, 加 RM100 lah.”

这一次我们跟 PERKESO 的 session 很顺利.
但是我觉得真正的 lesson, 不是这一次 visit.

而是这一点.

当 PERKESO, HASiL, SSM, 或任何 government authority 来到你 office,

那个时候才开始问,
“File 在哪里?”

已经有一点迟了.

Good compliance, 从来不是等到有人 knock door 才开始.

Check your payroll.
Know your obligations.
Records 收好.
People train 好.
因为 compliance 平时真的很 boring.

直到有一天, 有人跟你讲,
“Boss, government officer 已经在 office 里面了.”

突然之间,
全部人都变成 compliance expert.

😂😂😂
我很 lucky, 这一次有 Angela Fong 帮我 handle 整个 SOCSO visit, 所以整个过程顺顺利利.

PS : Authored by Mr Koh Teck Peng, the group principal, in his personal Meta post

(TAX UPDATE) JS-SEZ Offers 5% Tax. SME Boss, Do You Have RM500 Million?The boss saw the headline.“JS-SEZ company tax onl...
13/08/2026

(TAX UPDATE) JS-SEZ Offers 5% Tax. SME Boss, Do You Have RM500 Million?

The boss saw the headline.
“JS-SEZ company tax only 5%?”

His eyes became very big.
“Our company is in Johor.”
“Can apply or not?”

I looked at the conditions.
Then I asked him,
“Boss, do you have RM500 million?”

Suddenly, his eyes became normal again.

😂😂😂

Yes.
The JS-SEZ tax incentive is real.

Qualifying companies may enjoy a 5% corporate tax rate for up to 15 years.

But the headline is only the front door.
The conditions decide whether you can enter.

For qualifying manufacturing projects, a new company investing between RM500 million and RM1 billion, excluding land, may enjoy the 5% rate for 10 years.

Want the full 15 years?

The investment must exceed RM1 billion.
Not RM1 million.
Not RM10 million.
RM1 billion.

Then read the Global Services Hub conditions.

To enjoy the 5% rate for 15 years, the company must meet conditions including:

RM50 million annual operating expenditure.
RM500 million annual turnover.
Serve or control at least 10 network companies.

And at least 50% of its high-value positions, with a minimum monthly basic salary of RM10,000, must be filled by full-time Malaysian employees.

Boss.

This is not a Sdn Bhd startup story.
This is a regional headquarters.
A regional treasury centre.
A company controlling businesses across several countries.

The same RM500 million entry ticket appears again for smart logistics, integrated tourism and downstream specialty chemicals.

Let us be honest.

These corporate tax incentives are mainly designed for multinationals, regional hubs and anchor manufacturers.

Not the average Johor SME.
So, does JS-SEZ have nothing for SMEs?
No.

We may simply be looking at the wrong opportunity.
The SME opportunity may not appear inside your tax computation.
It may appear inside your sales order.

Imagine one anchor manufacturer investing RM1 billion in Kulai-Sedenak.

It cannot operate alone.
It needs local suppliers.

Contractors.
Transporters.
Warehouse operators.
Machine maintenance.
Security.
Cleaning.
Staff accommodation.
Food.
Schools.
Medical services.

Every RM1 billion investment creates a business ecosystem around it.

That ecosystem is where SMEs can win.
Not everyone will receive the 5% tax rate.

But many SMEs may receive business from the company enjoying that rate.

Johor SME bosses should prepare for three things.

First, upgrade your capability.
Multinational customers will ask about quality control, documentation, cybersecurity, ESG and vendor compliance.

“Boss, we have been doing this for 20 years” is not a vendor qualification document.

Second, protect your people.

If more regional companies enter Johor, experienced accountants, engineers, managers and technical staff will receive more offers.

Do not wait until your best employee puts a JS-SEZ offer letter on your table.
By then, the decision may already be made.

Third, watch the Knowledge Worker Incentive.

Eligible knowledge workers may enjoy a 15% flat tax rate for 10 years, subject to the conditions.

If you are bringing a senior professional back to Johor, this may become a useful hiring tool.

The JS-SEZ may not reduce your company’s tax rate to 5%.
But it may bring a RM1 billion customer into your neighbourhood.

So, do not ask only,
“Can my company get the 5% tax rate?”

Ask,
“How can my company sell to the business getting it?”

Sometimes, the biggest incentive is not the tax you save.
It is the new business arriving next door.

Read the full content in our blog
https://www.ktp.com.my/blog/johor-singapore-special-economic-zone-tax-incentive/13aug2026

(TAX UPDATE) JS-SEZ 给 5% 公司税. SME 老板, 你有 RM5亿吗?

老板看到这个 headline.
“JS-SEZ 公司税只有 5%?”

他的眼睛马上变很大.
“我们的公司在 Johor.”
“可以 apply 吗?”

我看了一下条件.
然后我问他,
“Boss, 你有 RM5亿吗?”

突然间, 他的眼睛恢复正常了.

😂😂😂

是的.
JS-SEZ 的 tax incentive 是真的.

符合资格的公司, 可以享有 5% corporate tax rate, 最长可达 15 年.

但是 headline 只是大门.
真正决定你能不能进去的, 是后面的条件.

对于符合资格的 manufacturing project, 新公司投资 RM5亿至 RM10亿, 不包括 land, 可以享有 10 年的 5% tax rate.

想要拿完整的 15 年?

投资必须超过 RM10亿.
不是 RM1 million.
不是 RM10 million.
是 RM1 billion.

然后, 再看看 Global Services Hub 的条件.

要享有 15 年的 5% tax rate, 公司必须符合的条件包括:

每年 operating expenditure 至少 RM50 million.
每年 turnover 至少 RM500 million.
必须服务或控制至少 10 家 network companies.

而且至少 50% 的 high-value positions, 每月 basic salary 最低 RM10,000, 必须由 full-time Malaysian employees 担任.

Boss.

这不是一个 Sdn Bhd startup 的故事.
这是 regional headquarters.
这是 regional treasury centre.
这是一个控制多个国家业务的公司.

同一张 RM5亿的入场票, 也出现在 smart logistics, integrated tourism 和 downstream specialty chemicals 的 incentive 里面.

老实讲.

这些 corporate tax incentives, 主要是为 multinationals, regional hubs 和大型 anchor manufacturers 设计的.

不是普通的 Johor SME.
所以, JS-SEZ 对 SME 完全没有机会吗?
不是.

可能我们只是看错了机会.
SME 的机会, 未必出现在你的 tax computation 里面.
它可能出现在你的 sales order 里面.

想象一下, 一家 anchor manufacturer 在 Kulai-Sedenak 投资 RM10亿.

它不可能自己一个人运作.
它需要 local suppliers.

Contractors.
Transporters.
Warehouse operators.
Machine maintenance.
Security.
Cleaning.
员工住宿.
食物.
学校.
Medical services.

每一个 RM10亿的投资, 都会在周围建立一个 business ecosystem.

这个 ecosystem, 才是 SME 可以赢的地方.
不是每个人都可以拿到 5% tax rate.

但是很多 SME, 可以拿到那些享有 5% tax rate 公司带来的生意.

Johor SME 老板现在应该准备三件事.

第一, upgrade 自己的 capability.
Multinational customers 会问你 quality control, documentation, cybersecurity, ESG 和 vendor compliance.

“Boss, 我们已经做了 20 年”, 不是一份 vendor qualification document.

第二, 留住你的人.

如果越来越多 regional companies 进入 Johor, 有经验的 accountants, engineers, managers 和 technical staff, 一定会收到更多 offer.

不要等到你最好的员工, 把一封 JS-SEZ offer letter 放在你桌上.
到那个时候, 他可能早就已经决定了.

第三, 留意 Knowledge Worker Incentive.

符合资格的 knowledge workers, 在满足条件的情况下, 可以享有 10 年的 15% flat tax rate.

如果你要把一位 senior professional 带回 Johor, 这可能成为一个很有用的 hiring tool.

JS-SEZ 未必可以把你公司的 tax rate 降到 5%.
但是它可能把一个 RM10亿的客户, 带到你的隔壁.

所以, 不要只问,
“我的公司可以拿到 5% tax rate 吗?”

你应该问,
“我的公司, 怎样卖东西给拿到 5% tax rate 的公司?”

有时候, 最大的 incentive, 不是你省下多少 tax.
而是新的生意, 搬到了你的隔壁.

完整内容, 请到我们的 blog 阅读.
https://www.ktp.com.my/chineseblog/johor-singapore-special-economic-zone-tax-incentive/13aug2026

𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
KTP & Company PLT (AF1308) (LLP0002159-LCA)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Facebook http://facebook.com/www.ktp.com.my
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𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
THK Management Advisory Sdn Bhd 200401000220 (638723­X)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients
Website www.thks.com.my
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𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
An internal community for our colleagues on work and leisure.
Tiktok http://bit.ly/3u9LR6Q
Youtube http://bit.ly/3ppmjyE
Facebook http://bit.ly/3ateoMz
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XiaoHongShu https://bit.ly/4fqV9Fb

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.
Facebook http://bit.ly/3rPxz9o
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XiaoHongShu https://bit.ly/4pIq5nL






Sharing Insights on Doing Business in Malaysia A meaningful experience and a great opportunity to step beyond the usual ...
12/08/2026

Sharing Insights on Doing Business in Malaysia

A meaningful experience and a great opportunity to step beyond the usual corporate secretarial work and share practical insights with business leaders and entrepreneurs.

It was a privilege to be invited by the Singapore Manufacturing Federation (SMF) to share insights on Doing Business in Malaysia, covering key areas including Company Incorporation, Taxation and Business Licensing.

A special thank you to Mr. Martin Yuoon, Director, and Mr. Teo Chi Howe, Senior Business Manager from SMF, for the kind invitation, trust and support.

We truly appreciate the opportunity to share our practical experience and knowledge of the Malaysian business landscape with entrepreneurs and business professionals from Singapore.

The session provided an opportunity to discuss some of the important considerations businesses should understand when planning to establish.

May expand their operations in Malaysia from choosing the right business structure and incorporation requirements, to understanding taxation obligations and the relevant licences and regulatory requirements.

Sincere appreciation to all the speakers for sharing valuable expertise, experience, and practical insights with all participants.

It was a wonderful opportunity for knowledge exchange, learning, and meaningful professional connections.

Presenting to an audience of experienced entrepreneurs and business leaders was both exciting and rewarding.

The questions, discussions and engagement throughout the session made the experience even more valuable.

More than just a presentation, it was an opportunity to connect, exchange ideas and build meaningful relationships between businesses in Singapore and Malaysia.

A big thank you to the Singapore Manufacturing Federation (SMF) for the warm hospitality and excellent organisation. Truly grateful for the opportunity to contribute, learn and share.

Looking forward to more meaningful collaborations and opportunities to support businesses looking to grow and establish their presence in Malaysia.

PS : Authored by Ms Jasmine, our Associate Partner in Corporate Secretarial, and Mr Arthur Yong, our Senior Manager in Audit and Tax, in their personal LinkedIn posts.

Illegal Foreign Workers Caught, HR Too?Imagine this.Immigration officers raid your factory.Foreign workers are checked.S...
11/08/2026

Illegal Foreign Workers Caught, HR Too?

Imagine this.
Immigration officers raid your factory.

Foreign workers are checked.
Some documents got problem.

Everybody expects the workers to be taken away.

Then the officer asks,
“Who handles these workers?”

Suddenly the whole office becomes very quiet.
Then somebody points to one desk.
“Account cm HR.”

😐😐😐

That person handles everything.

Work permit.
Payroll.
EPF.
SOCSO.
Agent correspondence.
Worker records.

And suddenly…

the investigation is no longer only about the foreign workers.

It is about you.

Many SME bosses think,
“If anything happens, company pay fine lah.”

But the Immigration Act does not only look at the company.

Under Section 55B, employing a foreign worker without a valid Pass is an offence.

And Section 55B(5) may extend liability to a director, manager, secretary, or a person holding a similar position.

That last part should make every SME HR person read twice.
“A person holding a position similar to a manager.”

Your business card may say,

Accounts Executive.
HR Executive.
Admin Executive.

But what do you actually do?

You manage the foreign workers.
You keep the permits.
You communicate with the agent.
You run payroll.
You submit EPF and SOCSO.
You keep the employment records.

One desk.
Many regulators.
One name appearing everywhere.

Boss thinks compliance belongs to the company.
Then one day HR discovers…
the signature belongs to her.

😐

The law does provide a defence.

Section 55C deals with circumstances where a person can show that the offence happened without their knowledge or connivance, or that they exercised reasonable due diligence.

But there is one problem.

You need to prove it.
“Boss told me.”
“Agent said okay.”
“I already reminded before.”
“I thought permit still valid.”

These sentences sound very different when an enforcement officer is sitting opposite you.

Your protection is the paper trail.

Permit checked.
Expiry date monitored.
Reminder sent.
Problem reported.
Management informed.
Follow-up documented.

Everything dated.
Everything kept.

Because you cannot suddenly create six months of compliance records…
on the morning Immigration arrives.

For years, Account cm HR or HR was treated as back office in SME.

Payroll masuk.
EPF submit.
Permit renew.
Settled.

Today, the job carries much more responsibility than many people realise.

The scariest part of an Immigration raid may not be seeing your foreign workers inside the lorry.

It may be hearing the officer ask,
“Who is the person handling all this?”

And everybody in the office…
slowly turns…
and looks at you.

😐

SME compliance is no longer only about protecting the company.

Sometimes,

it is also about protecting the person sitting behind the desk.

非法外劳中招, HR 也会中招?

想象一下.
Immigration 突然来 raid 你的工厂.
外劳一个一个被 check.
有些文件出问题.

大家本来以为,
被带走的只会是外劳.

结果 officer 开口问,
“谁负责这些 workers?”

突然整个 office 安静掉.
然后,
有人慢慢指向一张桌子.
“Account cm HR.”

😐😐😐

这个人,
平时什么都 handle.

Work permit.
Payroll.
EPF.
SOCSO.
Agent correspondence.
Worker records.

然后 suddenly.

整件事,
就不再只是外劳的问题了.

而是你的问题.

很多 SME 老板会想,
“有事的话, 公司给 fine 就好了 lah.”

可是 Immigration Act 看的,
不只是公司.

在 Section 55B 下面,
如果公司聘请没有 valid Pass 的外劳,
就是 offence.

而且,
Section 55B(5) 还可能把 liability extend 去 director, manager, secretary,
或者任何 hold 着类似 manager position 的人.

最后这一句,
每一个 SME HR 看到都应该读两次.
“A person holding a position similar to a manager.”

你的 business card 可能写着.

Accounts Executive.
HR Executive.
Admin Executive.

可是你实际上在做什么?

你在管理外劳.
你在保管 permit.
你在跟 agent 沟通.
你在 run payroll.
你在 submit EPF 和 SOCSO.
你在保管 employment records.

一张桌子.
几个 regulator.

到处都有同一个名字.
老板以为 compliance 是公司的事.

直到有一天,
HR 才发现.
签名是她签的.

😐

法律不是完全没有 defence.

Section 55C 讲的是,
如果一个人可以证明,
这件 offence 不是在她知情, 默许的情况下发生,
或者她已经做了合理的 due diligence,
那她是可以抗辩的.

可是问题来了.

你要怎样证明?
“Boss told me.”
“Agent 讲可以.”
“我之前有提醒过.”
“我以为 permit 还 valid.”

这些话,
平时讲出来好像还可以.

可是当 enforcement officer 坐在你对面的时候,
味道就完全不一样了.

你真正的保护,
是 paper trail.

Permit checked.
Expiry date monitored.
Reminder sent.
Problem reported.
Management informed.
Follow-up documented.

全部有 date.
全部有 record.

因为你不可能等到 Immigration 上门那天早上,
才 suddenly 变出六个月的 compliance records.

很多年来,
Account cm HR 或 HR 在 SME 里面,
一直被当成 back office.

Payroll masuk.
EPF submit.
Permit renew.
Settled.

可是今天,
这份工的责任,
比很多人想像中重很多.

Immigration raid 最可怕的地方,
可能不是看到外劳上 lorry.

而是听到 officer 问,
“谁是负责这一切的人?”

然后整个 office 的人.
慢慢转头.
慢慢看向你.

😐

现在的 SME compliance,
已经不只是保护公司罢了.

有时候.

它也是在保护,
那个坐在桌子后面的人.

(TAX UPDATE) Property Sold. Tax Paid. One Year Later, HASiL Gives You 14 Days to Prove Every Number.A company sold a pie...
10/08/2026

(TAX UPDATE) Property Sold. Tax Paid. One Year Later, HASiL Gives You 14 Days to Prove Every Number.

A company sold a piece of land.

The gain was calculated.
CKHT was filed.
Tax was paid.

The director asked,
“Done already, right?”
Everyone moved on.

One year later,
a letter arrived from HASiL.

It referred to Section 27 of the Real Property Gains Tax Act 1976.
It wanted four documents.

Deadline?
14 days.

The boss looked at me.
“Last year already filed.”
“Why still check?”

Because filed does not mean finished.

From 1 January 2025,
RPGT moved to the Self-Assessment System.

You calculate the gain.
You decide what costs are allowable.
You claim the exemption.
You calculate the tax.

The CKHT return you submit becomes your assessment.
HASiL does not need to issue a manual Notice of Assessment.
Sounds convenient.

Until HASiL asks,
“Can you prove every number?”

A typical Section 27 letter may ask for:
1. Audited accounts.
2. Borang C tax computation.
3. Fixed asset schedule.
4. Detailed disposal account.

Why these four?
Because HASiL wants to see whether they all tell the same story.

Was the property properly recorded?
Does the income tax treatment agree with the RPGT filing?
Can the acquisition cost and capital additions be supported?
Are the legal fees, agent commission, stamp duty and other permitted expenses backed by documents?

This is where many SME companies get caught.
Not because they purposely avoided tax.

But because one year later…
“Renovation invoice got?”
“Previous accounts person handled.”
“Proof of payment?”
“Contractor already closed down.”
“Why repair expenses claimed as enhancement cost?”
“Accounting system put like that.”

😑😑😑

Unfortunately,
HASiL does not audit your explanation.
HASiL audits your documents.

If the documents cannot support the figures,
tax adjustments and penalties may follow.

When the letter arrives,
do not simply send whatever you can find.

Reconcile everything back to the CKHT return filed.

If one number does not agree,
find out why before HASiL does.

If you genuinely need more time,
request an extension in writing before the deadline.

If your company disposed of property from 1 January 2025 onwards,
do not wait for the Section 27 letter.

Pull out the file now.

Check the agreement.
Check the invoices.
Check the proof of payment.
Check the fixed asset schedule.
Check the disposal computation.

Read the full content in our blog
https://www.ktp.com.my/blog/rpgt-tax-audit/10aug2026

(TAX UPDATE) 公司卖掉 Property, Tax 也还了. 一年后, HASiL 给你 14 天证明每一个数字.

一间公司卖掉了一块地.

Gain 算好了.
CKHT 报了.
Tax 也还了.

Director 问,
“做完了, 对吗?”
大家就 move on 了.

一年后,
HASiL 的信来了.

信里面引用了 Real Property Gains Tax Act 1976 的 Section 27.
还要公司交出 4 份文件.

Deadline?
14 天.

老板看着我.
“去年不是已经 filed 了吗?”
“为什么现在还要查?”

因为 filed 了,
不代表这件事 finished 了.

从 2025 年 1 月 1 日开始,
RPGT 正式进入 Self-Assessment System.

Gain, 你自己算.
什么 cost 可以 claim, 你自己决定.
Exemption, 你自己 claim.
Tax, 也是你自己算.

你 submit 的 CKHT return,
就是你的 assessment.

HASiL 不需要另外发出 manual Notice of Assessment.

听起来很方便.

直到 HASiL 问你,
“每一个数字, 你证明得到吗?”

一封典型的 Section 27 信,
可能会要求以下文件:

1. Audited accounts.
2. Borang C tax computation.
3. Fixed asset schedule.
4. Detailed disposal account.

为什么是这 4 份?

因为 HASiL 要看,
它们讲的是不是同一个故事.

Property 有没有正确入账?

Income tax treatment 和 RPGT filing,
是不是一致?

Acquisition cost 和 capital additions,
有没有文件支持?

Legal fees, agent commission, stamp duty,
还有其他 permitted expenses,
有没有 supporting documents?

很多 SME 公司,
就是在这里中招.

不是因为他们故意逃税.

而是一年后……

“Renovation invoice 有吗?”
“Previous accounts person handle 的.”
“Proof of payment?”
“Contractor 已经关门了.”
“为什么 repair expenses claim 成 enhancement cost?”
“Accounting system 放那边的.”

😑😑😑

可惜.

HASiL 不 audit 你的解释.
HASiL audit 你的文件.

如果文件不能支持那些数字,
HASiL 可能会作出 tax adjustment.

Penalty 也可能跟着来.

收到信的时候,
不要找到什么,
就 send 什么.

先把所有文件,
和当初 filed 的 CKHT return reconcile.

如果有一个数字对不上,
在 HASiL 发现之前,
你最好先找出原因.

如果真的需要更多时间,
记得在 deadline 之前,
书面申请 extension.

如果你的公司从 2025 年 1 月 1 日开始,
曾经 dispose 过 property,

不要等 Section 27 的信来了,
才开始找文件.

现在就把 file 拿出来.

Check agreement.
Check invoices.
Check proof of payment.
Check fixed asset schedule.
Check disposal computation.

完整内容, 请到我们的 Blog 阅读.
https://www.ktp.com.my/chineseblog/rpgt-tax-audit/10aug2026

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Exempted From Stamp Duty. But Still Need To Tell LHDN.Sometimes I really admire Malaysian compliance.You see one word:“E...
07/08/2026

Exempted From Stamp Duty. But Still Need To Tell LHDN.

Sometimes I really admire Malaysian compliance.

You see one word:
“EXEMPTED.”

You feel happy.
For about 3 seconds.

Then you continue reading.
“No stamp duty payable.”
Wah. Good.

Then comes the next sentence.
“Still need to submit for endorsement.”

😑😑😑

I thought exempted means…
No need to do anything?
Apparently, not always.

Welcome to SME life.

Sometimes Government tells you:
“You don’t need to pay.”
But you still need to tell Government…
that you don’t need to pay.

😂😂😂

On 7 August 2026, HASiL clarified the stamp duty treatment for employment-related documents and instruments under General Exemption.

For HR and Accounts people, there is actually some good news.

Imagine hiring one employee.
HR prepares :

Offer letter.
Employment contract.
Confidentiality annexure.
IT policy acknowledgement.
Staff handbook acknowledgement.
Salary adjustment letter.
Promotion letter.
Transfer letter.

Previously, many HR teams looked at the whole file and thought:
“Not sure. Better stamp everything lah.”

Because nowadays, the most dangerous sentence in compliance is:
“Should be okay.”

So everything submit.
Everything stamp.

😂😂😂

Now HASiL has clarified the treatment.

If the monthly salary is RM3,000 or below, the Budget 2026 exemption applies from 1 January 2026.
No stamp duty.

For employees above RM3,000, kena stamp duty. But the focus is generally on the principal employment contract.

The related ancillary documents do not automatically require separate stamping simply because they are inside the same employee file.

Finally.

One employee does not necessarily mean six stamp duty submissions.
HR can finally use that time to do HR work.

But before SME bosses celebrate…
Here comes the plot twist.

Certain instruments falling under General Exemption under Section 35 of the Stamp Act 1949 may have no stamp duty payable.

But you may still need to submit the document to HASiL for "endorsement" to confirm the exemption!

Read that again.

RM0 stamp duty.
But still got work.

😂😂😂

You still need to notify HASiL that there is nothing to pay.
That is the beauty of SME compliance.

Sometimes paying tax is easier.
At least you know what to do.
The dangerous one is…
RM0.

Because in Malaysia,
RM0 may still come with a form for IRB endorsement.

😂😂😂

免 Stamp Duty. 但是还是要通知 LHDN.

有时候,我真的很佩服 Malaysia 的 compliance system.

你看到一个字:
“EXEMPTED.”

你很开心.
大概 3 秒.

然后继续看下去.
“No stamp duty payable.”
Wah. 很好.

然后下一句来了.
“Still need to submit for endorsement.”

😑😑😑

我以为 exempted 的意思是……
不用做东西了?

Apparently, 不一定.

Welcome to SME life.
有时候 Government 跟你讲:
“你不用还钱.”

但是你还是要跟 Government 讲……
你不用还钱.

😂😂😂

2026 年 8 月 7 日,
HASiL 澄清了 employment-related documents 和 General Exemption 文件的 stamp duty treatment.

对 HR 和 Accounts 来讲, 其实是有一点好消息的.
想象一下, 你请一个员工.

HR 要准备:

Offer letter.
Employment contract.
Confidentiality annexure.
IT policy acknowledgement.
Staff handbook acknowledgement.
Salary adjustment letter.
Promotion letter.
Transfer letter.

以前,
很多 HR 看着整份 employee file,
心里面想:
“不懂要不要. Better stamp everything lah.”

因为现在做 compliance, 最危险的一句话就是:
“Should be okay.”

所以全部 submit.
全部 stamp.

😂😂😂

现在 HASiL 终于 clarify 了.

如果 monthly salary 是 RM3,000 或以下, Budget 2026 的 exemption 从 2026 年 1 月 1 日开始适用.
不用 stamp duty.

如果员工薪水超过 RM3,000,
就 kena stamp duty.

但是一般上,
重点是在 principal employment contract.

那些跟着 principal contract 的 ancillary documents,
不会因为放在同一个 employee file 里面,
就自动每一份都要另外 stamping.

终于.

请一个员工,
不一定代表要做 6 次 stamp duty submission.

HR 终于可以拿回一点时间……
去做真正的 HR 工作.

但是 SME boss 先不要开心太快……
Plot twist 来了.

有一些文件如果是属于 Stamp Act 1949 Section 35 下面的 General Exemption,
最后可能是不用付 stamp duty.

但是……

你可能还是要把文件 submit 给 HASiL 做 “endorsement”, 来确认这个 exemption!

再读一次.
Stamp duty = RM0.
但是……
还是有工要做.

😂😂😂

你还是要通知 HASiL:
这里没有东西要付.
这就是 SME compliance 最美丽的地方.

有时候, 还 tax 反而比较容易.
至少你知道要做什么.
真正危险的是……
RM0.
因为在 Malaysia,
RM0 也可能附送一张 form, 给你拿去 LHDN endorsement.

😂😂😂

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