Administration Guidelines

ADMINISTRATION GUIDELINES

Registration of Company File

Certificate Of Residence
- Form STM1
- Form STM 1A for more than 1 application.
- Checklist for Certificate of Residence

Specific deduction for gifts and donations under Section 44 of the Income Tax Act 1967
Income Tax Act 1967

Legal Firms
- Income Recognition For Legal Firms
- Extention Of Time to Settle Balance of Tax Due for Year of Assessment 2008 up to December 2009

FRS	Tax Implication Relates to implementation of
FRS 2	Share-based Payment
FRS 5	Non-Current Assets Held for Sale and Discontinued Operations
FRS 6	Exploration For And Evaluation Of Mineral Resources
FRS 102	Inventories
FRS 111	Construction Contracts
FRS 116	Property, Plant and Equipment
FRS 117	Leases
FRS 121	The Effects of Changes in Foreign Exchange Rates
FRS 123	Borrowing Costs
FRS 138	Intangible Assets
FRS 139	Financial Instruments: Recognition and Measurement
FRS 140	Investment Properties

	DATE
Guidelines to Strike Off Company by Suruhanjaya Syarikat Malaysia (SSM)	11.01.2007
Guideline For Application To Strike-Off A Name Of A Defunct Company Under Section 308(1) Of The Companies Act 1965 (CA 1965) During Moratorium Period From 3 March 2011 To 30 June 2011	04.04.2011
Practice Note No. 6/2010 (PN 6/2010) Guidelines for the Application to Strike Off A Company which is being Wound-Up.	11.01.2010
Tax Clearence Letter for Dormant Company During Moratorium Period - Borang CP7 [Pin 1-2010]	15.06.2009
Audited accounts for companies under liquidation

	EFFECTIVE DATE
Foreign Exchange Administration Rules Applicable to Non-Residents
Guideline On The Acquisition Of Properties	01.01.2010

	EFFECTIVE DATE
List of Special Needs For Parents	YA 2011
Guidelines on serious disease for the purposes of Section 46(1)(g)	4 Mei 2011
Guidelines on the deduction of broadband subscription under Section 46(1)(m) of ITA	YA 2010 - 2012

Updated on 4th October 2011.