ATA Group Tax Professional

ATA Group Tax Professional Your Partners in Financial Success

Avenue Tax Advisory Sdn. Bhd. (201701047358) (1261534-K)

🚨 集团内部贷款：“免息”不代表“免税”！当关联公司之间提供贷款时，LHDN 可能会关注：💰 利率是否符合商业水平？📄 是否签署真实的贷款协议？📅 是否有明确并执行还款安排？🏦 借款公司是否有能力偿还？🔍 实际做法是否与协议一致？根据独立交...
27/08/2026

🚨 集团内部贷款：“免息”不代表“免税”！

当关联公司之间提供贷款时，LHDN 可能会关注：
💰 利率是否符合商业水平？
📄 是否签署真实的贷款协议？
📅 是否有明确并执行还款安排？
🏦 借款公司是否有能力偿还？
🔍 实际做法是否与协议一致？

根据独立交易原则，关联公司之间的贷款条件，应当与独立企业在类似情况下所接受的条件相符。

举个例子：
A 公司免息借出 RM1,000,000 给子公司 B。
即使 A 公司没有收取利息，LHDN 仍可能采用合理的市场利率，推算视同利息收入，并可能带来额外税款及附加税风险。

LHDN 不只看交易是否被称为“贷款”。真正的贷款一般应具备：
1️⃣ 明确的还款义务
2️⃣ 实际的偿还能力
3️⃣ 真实的还款意图与行动

⚠️ 如果资金长期没有偿还，实际性质更像永久资本，LHDN 可能将贷款重新认定为股权投资。

企业应做好以下准备：
✅ 签署正式贷款协议
✅ 列明金额、利率及还款条件
✅ 保存市场利率的支持资料
✅ 评估借款公司的偿还能力
✅ 保留还款及欠款记录
✅ 定期检讨长期未偿还贷款

重点：交易实质比名称更重要。

滑动查看这组图片，简单了解马来西亚集团内部贷款的转让定价重点。

建议收藏，并分享给公司董事、财务团队或商业伙伴。

本内容仅供一般教育用途，请根据实际情况寻求专业意见。

#马来西亚税务 #转让定价 #集团内部贷款 #关联公司贷款 #独立交易原则 #中小企业 #税务合规 #关联交易

🚨 Intra-group loan? “Interest-free” does not mean “tax-free”.When one related company lends money to another, LHDN may a...
24/08/2026

🚨 Intra-group loan? “Interest-free” does not mean “tax-free”.

When one related company lends money to another, LHDN may ask:
💰 Is the interest rate commercially reasonable?
📄 Is there a genuine loan agreement?
📅 Is repayment expected and enforced?
🏦 Can the borrower realistically repay?
🔍 Does the actual conduct match the paperwork?

Under the Arm’s Length Principle, related companies should apply terms that independent businesses would reasonably agree to.

For example:
Company A lends RM1 million to Subsidiary B at 0% interest.
Even without receiving interest, LHDN may impose an arm’s-length rate and assess deemed interest income. Additional tax and surcharge exposure may follow.

LHDN also looks beyond the word “loan”. A genuine loan should generally show:
1️⃣ A real obligation to repay
2️⃣ Financial capacity to repay
3️⃣ Genuine intention and action to repay

⚠️ If the funding behaves more like permanent capital, it may be treated as equity instead of debt.

Protect your business:
✅ Prepare a signed loan agreement
✅ State the amount, interest and repayment terms
✅ Support the interest rate with market evidence
✅ Assess the borrower’s repayment capacity
✅ Record payments and outstanding balances
✅ Review long-outstanding loans regularly

The key message: Substance matters more than labels.

Swipe through the slides for a simple guide to Malaysia’s intra-group loan rules.

Save this post and share it with your directors, finance team or business partners.

This post is for general educational purposes only.

Please obtain professional advice based on your specific circumstances.

🚨 RENTAL SST ALERT: HAS YOUR BUSINESS UPDATED ITS TAX TREATMENT?The temporary Service Tax exemption for qualifying fixed...
13/08/2026

🚨 RENTAL SST ALERT: HAS YOUR BUSINESS UPDATED ITS TAX TREATMENT?

The temporary Service Tax exemption for qualifying fixed or non-reviewable rental and leasing contracts ended on 30 June 2026.

This means rental or leasing services provided from 1 July 2026 may be subject to 6% Service Tax—even if the original agreement remains unchanged.

Landlords, lessors and SME tenants should review:
✅ The service provider’s SST registration status
✅ Invoices issued from 1 July 2026 onward
✅ Eligibility for the MyPMK MSME exemption
✅ Group relief or other applicable exemptions
✅ Rental agreements, declarations and supporting records

Eligible MSME tenants may still qualify for exemption, subject to the annual-sales threshold, MyPMK registration and the latest RMCD conditions.

The actual treatment depends on the parties, asset and agreement. Please seek professional advice before charging or refusing to pay Service Tax.

🚨 租赁服务税提醒：您的企业是否已更新税务处理？

符合条件的固定或不可调整租赁合约，其临时服务税豁免已于2026年6月30日届满。

因此，从2026年7月1日起提供的租赁或出租服务，即使原有合约没有更改，也可能需要征收6%服务税。

出租方及中小企业租户应检查：
✅ 服务提供者是否已注册SST
✅ 2026年7月1日起开具的发票
✅ 是否符合MyPMK中小微企业豁免
✅ 是否适用集团内豁免或其他豁免
✅ 租赁合约、声明及相关证明文件

符合条件的中小微企业租户仍可能获得豁免，但须符合年销售额限制、MyPMK注册及马来西亚皇家关税局的最新条件。

实际税务处理取决于交易双方、租赁资产及合约条款。征收或拒绝支付服务税前，建议先咨询税务代理。

#租赁服务税 #服务税 #中小企业 #税务合规

📌 Is your company’s 2026 tax estimate still accurate?For companies with a 31 December financial year-end, September 2026...
12/08/2026

📌 Is your company’s 2026 tax estimate still accurate?

For companies with a 31 December financial year-end, September 2026 is the 9th-month revision window for Form CP204A.

Before deciding whether to revise, compare your year-to-date results against the original forecast and consider:
✅ Expected profit for the full year
✅ Deductible business expenses
✅ Capital allowances and tax incentives
✅ One-off income or expenditure
✅ Tax instalments already paid

An estimate that is too high may unnecessarily affect cash flow, while an estimate that is too low may result in a tax shortfall.

Start reviewing the figures now—do not wait until the end of September.

The applicable revision month depends on your company’s financial year-end. Please consult your tax adviser for an assessment based on your circumstances.

📌 贵公司的2026年预估税款仍然准确吗？

对于财政年结日在12月31日的公司，2026年9月是第9个月提交CP204A修订税务估算的时段。

在决定是否调整前，请将今年至今的实际业绩与原本预测作比较，并检查：
✅ 全年预计盈利
✅ 可扣税的营业开支
✅ 资本津贴及税务优惠
✅ 一次性收入或开支
✅ 已缴付的税务分期付款

税务估算过高，可能影响公司的现金流；估算过低，则可能造成税款不足。

建议现在就开始检查账目，不要等到9月底才处理。

实际可修订月份取决于公司的财政年结日。请咨询税务代理，根据公司的实际情况进行评估。

#马来西亚税务 #预估税款 #中小企业 #税务规划

📢 Malaysia e-Invoice Special Voluntary Disclosure Programme (SVDP)LHDN has introduced the e-Invoice SVDP from 7 July 202...
22/07/2026

📢 Malaysia e-Invoice Special Voluntary Disclosure Programme (SVDP)

LHDN has introduced the e-Invoice SVDP from 7 July 2026 to 31 December 2027, giving taxpayers an opportunity to voluntarily correct their e-Invoice compliance without penalties.

The programme may apply where a taxpayer:
✅ Missed issuing or submitting certain e-Invoices
✅ Submitted e-Invoices containing errors or non-compliant information
✅ Did not submit e-Invoices from the mandatory implementation date

Taxpayers must ensure that all voluntary disclosures are complete, accurate and submitted in accordance with the applicable e-Invoice guidelines.

💻 Additional Tax Incentive
Taxpayers who fully comply with e-Invoice implementation may claim the full capital allowance within one year for:
• Acquisition of ICT equipment used for e-Invoice implementation
• Development or modification costs of computer software used for e-Invoice implementation
Businesses should review their e-Invoice records early, identify any missing or incorrect submissions and retain proper supporting documents for ICT and software expenditure.

📌 Please refer to the latest LHDN guidelines or seek professional advice based on your business circumstances.


__________________________________________________
📢 马来西亚电子发票特别自愿申报计划（SVDP）

马来西亚内陆税收局（LHDN）推出电子发票特别自愿申报计划，实施期间为 2026年7月7日至2027年12月31日，让纳税人有机会主动纠正电子发票合规问题，并免受罚款。

此计划可能适用于以下情况：
✅ 遗漏开具或提交部分电子发票
✅ 已提交的电子发票含有错误或不符合规定的资料
✅ 从强制实施日期起，未提交任何电子发票
纳税人必须确保自愿披露的资料完整、准确，并按照相关电子发票指南正确提交。

💻 额外税务优惠
全面遵守电子发票实施规定的纳税人，可针对以下开支，在 一年内申索全额资本津贴：
• 用于实施电子发票的资讯与通讯科技（ICT）设备
• 用于实施电子发票的电脑软件开发或修改成本
企业应尽早检查电子发票记录，找出遗漏或错误的申报，并妥善保存ICT设备及软件开支的发票和相关证明文件。

📌 请参考LHDN最新指南，或根据企业的实际情况咨询专业税务顾问。

#电子发票 #自愿披露计划 #马来西亚税务 #中小企业 #资本津贴 #企业数码化

🛡️ PERKESO LINDUNG 24 Jam: What Benefits Are Available — and What Is Not Covered?LINDUNG 24 Jam provides eligible employ...
20/07/2026

🛡️ PERKESO LINDUNG 24 Jam: What Benefits Are Available — and What Is Not Covered?

LINDUNG 24 Jam provides eligible employees with protection for non-work-related accidents occurring in Malaysia, including accidents at home, on the road for personal matters, or during personal activities.

✅ Key benefits may include:
Medical treatment, temporary and permanent disablement benefits, RM500 monthly constant-attendance allowance, rehabilitation support, dependants’ benefit, funeral benefit of up to RM3,000, and education assistance.

⚠️ However, not every situation is covered.
Common exclusions include work-related accidents, accidents outside Malaysia, fraud or criminal activities, self-inflicted injuries, non-accident illnesses, and cases where the employee is not registered or has no valid contribution.

All claims and benefit amounts remain subject to the applicable conditions and PERKESO’s assessment.

Important Change
Effective 8 July 2026, participation in LINDUNG 24 Jam is no longer mandatory for local employees. Local employees may choose whether to participate, while coverage for foreign employees remains mandatory and unchanged. Local employees who do not wish to participate must complete the required opt-out declaration within the period specified by PERKESO.

Please refer to the slides for a simple overview.
__________________________________________________
🛡️ PERKESO LINDUNG 24 Jam：有哪些福利？哪些情况不受保障？

LINDUNG 24 Jam 为符合资格的员工提供马来西亚境内非工伤意外保障，包括在家中、处理私人事务途中或进行个人活动时发生的意外。

✅ 主要福利可能包括：
医疗福利、暂时及永久失能给付、每月 RM500 持续护理津贴、康复支持、遗属福利、最高 RM3,000 丧葬津贴及教育援助。

⚠️ 但并非所有情况都受保障。
常见不受保障情况包括工伤、海外意外、欺诈或犯罪行为、自残、非意外引起的疾病，以及员工未登记或没有有效缴款的情况。

所有索赔资格及福利金额，须视相关条件及 PERKESO 的审核结果而定。

重要变化
自2026年7月8日起，LINDUNG 24 Jam 不再强制适用于本地员工。本地员工可自行选择是否参加；外籍员工的规定则维持不变，仍属于强制参加。选择不参加的本地员工，须在 PERKESO 指定期限内完成退出声明。

请参阅图片了解简易重点。

#员工福利 #马来西亚雇主 #社会保障

📢 e-Appeal for Tax Assessment Now Available via MyTaxGood news for taxpayers! Starting from 1 June 2026, taxpayers can n...
10/06/2026

📢 e-Appeal for Tax Assessment Now Available via MyTax

Good news for taxpayers! Starting from 1 June 2026, taxpayers can now submit tax assessment appeals or apply for an extension of time to appeal through e-Rayuan Taksiran in the MyTax portal.
This means the process can now be done online without visiting a HASiL office.

✅ Submit appeals online
✅ Apply for extension of time to appeal
✅ Check appeal status online
✅ Receive notifications and approval notices digitally

However, this service does not apply to cases involving Capital Gains Tax, Withholding Tax, or assessments arising from investigation activities.

Taxpayers may access the service through:
MyTax > ezHasil Services > e-Rayuan > e-Rayuan Taksiran

For general information only. Please consult your tax agent if you are unsure whether an appeal should be submitted.


__________________________________________________
好消息！自 2026年6月1日 起，纳税人可通过 MyTax 门户网站内的 e-Rayuan Taksiran，在线提交税务评估上诉或申请延长上诉期限。

这意味着纳税人无需亲自前往 HASiL 办事处，即可在线处理相关申请。

✅ 在线提交税务评估上诉
✅ 在线申请延长上诉期限
✅ 查询上诉处理状态
✅ 在线接收通知及批准通知

不过，此服务 不适用于 资本利得税、预扣税，以及因调查活动而发出的税务评估。

可通过以下路径进入：
MyTax > ezHasil Services > e-Rayuan > e-Rayuan Taksiran

以上资讯仅供一般参考。如不确定是否需要提出上诉，建议咨询您的税务代理。

#马来西亚税务 #电子上诉 #税务评估 #税务知识 #税务代理

📢 ATTENTION: Big SOCSO Changes Starting June 2026! Did you know your SOCSO coverage is expanding? The government is intr...
04/05/2026

📢 ATTENTION: Big SOCSO Changes Starting June 2026!

Did you know your SOCSO coverage is expanding? The government is introducing the "Skim Lindung 24 Jam" (24-Hour Protection Scheme) to ensure Malaysian workers are protected even OUTSIDE of work hours! 🛡️

Whether you are relaxing at home, playing weekend sports, or traveling on personal time—you’re covered.

Key Takeaways for You:
✅ 24/7 Protection: Covers home accidents, sports injuries, and personal travel.
✅ Comprehensive Benefits: Includes medical aid, MC cash allowance, and lifetime pensions.
✅ Cost: Paid by employees via a small monthly deduction (starting at 0.75%).
✅ Employer Duty: No extra cost for employers, but payroll systems must be updated!

Swipe through our simple visual guide to stay ahead of the changes! ➡️
__________________________________________________
📢 注意：2026年6月起，SOCSO 将迎来重大变动！

你听说了吗？SOCSO 的保障范围即将全面扩大！政府将推出 『24小时保障计划』 (Skim Lindung 24 Jam)，确保大马员工即使在 工作时间以外 也能获得全天候保障！🛡️

无论是在家休息、周末运动，还是私人出行——您都将受到保护。

为您总结核心要点：
✅ 24/7 全天候保障： 涵盖家庭意外、运动受伤和私人行程。
✅ 全面福利： 包括免费医疗、病假现金津贴以及终身抚恤金。
✅ 费用： 由雇员通过每月薪资扣除（初始扣除率为 0.75%）。
✅ 雇主责任： 雇主无需支付额外保费，但必须更新薪资系统以确保合规！

滑动查看我们的简易图解，快速掌握最新政策！➡️

#社险新政 #薪资合规

20/04/2026

📢 最新消息！e-Invoice 宽松期再延长！
根据最新首相安华宣布
👉 为减轻能源危机对中小微型企业的影响
👉 电子发票（e-Invoice）宽松期（Interim Relaxation Period）✅ 将延 长至 31 December 2027

Raising kids is a full-time job—and a costly one! 🍼 For the final part of our series, let's look at how your little (and...
11/04/2026

Raising kids is a full-time job—and a costly one! 🍼 For the final part of our series, let's look at how your little (and not-so-little) ones can help you save on your YA 2025 taxes.

Here is Part 5 of our series, focusing on Child Reliefs for YA 2025. Make sure you claim correctly for your little (and big) ones! 🧒🎓
________________________________________________👶 Part 5: Child Reliefs (YA 2025)

1. Children Under 18 | RM2,000
• For each unmarried child below 18 years old.

2. Children Over 18 (Full-Time Education) | RM2,000
• For unmarried children over 18 receiving full-time instruction (A-Levels, STPM, Foundation, etc.).

3. Higher Education Relief | RM8,000
• In Malaysia: For children in Diploma or higher programs.
• Outside Malaysia: For children in Degree or higher programs.

4. Childcare & Kindergarten | RM3,000
• For fees paid to a registered childcare center or kindergarten for children aged 6 and below.

5. Breastfeeding Equipment | RM1,000
• For women taxpayers only. This is claimable once every 2 years for personal use.

6. Disabled Child Relief | RM8,000
• Standard Relief: RM8,000 for an unmarried disabled child.
• Bonus: If your disabled child is over 18 and pursuing higher education, you get an additional RM8,000 (Total relief: RM16,000!).
__________________________________________________
👨‍👩‍👧‍👦 第五部分：子女与育儿减免 (YA 2025)

养育孩子不容易，报税时记得拿回属于你的“津贴”！2026年4月 报税季已进入倒计时，各位爸爸妈妈快把这些减免项目收好：
_________________________________________________这是 Part 5：子女税务减免，快来看看怎么扣最划算：

1. 18岁以下未婚子女 | RM2,000
• 每一位 18岁以下的未婚孩子。

2. 18岁以上未婚子女（全日制教育）| RM2,000
• 正在就读 A-Levels、STPM 或预科班 (Foundation) 的孩子。

3. 高等教育减免 | RM8,000
• 大马境内： 就读文凭 (Diploma) 或以上课程。
• 大马境外： 就读学士学位 (Degree) 或以上课程。

4. 托儿所/幼儿园学费 | RM3,000
• 必须是给 已注册 的托儿中心或幼儿园（适用于 6岁或以下幼儿）。

5. 购买母乳喂养设备 | RM1,000
• 仅限女性纳税人，且每两年只能申报一次。

6. 残疾子女减免 | RM8,000
• 基本减免： 未婚残疾孩子可扣 RM8,000。
• 加码优惠： 如果残疾孩子年满 18岁并正在接受高等教育，可额外再扣 RM8,000（总共可扣 RM16,000！）。
_________________________________________________💡 Pro Tip: For the RM8,000 education relief, double-check that your child’s course and institution are recognized. Also, remember that only one parent can claim for the same child—no "double-dipping"! 🙅‍♂️🙅‍♀️

#报税 #子女减免 #育儿省钱 #税务知识

Address

A-3-3A, Kuchai Exchange, No. 43, Jalan Kuchai Maju 13
Kuala Lumpur
58200

Opening Hours

Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00

Telephone

+601165106232

Website

Alerts

Be the first to know and let us send you an email when ATA Group Tax Professional posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to ATA Group Tax Professional:

Shortcuts

Share

Category