ADMINISTRATION GUIDELINES

Registration of Company File
Certificate Of Residence
- Form STM1
- Form STM 1A for more than 1 application.

- Checklist for Certificate of Residence
Guidelines on tax exemption of grant and income of statutory bodies (Malay version only)
Permohonan Untuk Mendapatkan Kelulusan Di Bawah Seksyen 150 Akta Cukai Pendapatan 1967 Bagi Penubuhan Skim Pencen/ Kumpulan Wang Simpanan (Malay version only)
Guidelines on Unabsorbed losses and CA carried forward (Malay version only)
New Business Codes w.e.f 15-02-2011
New Business Codes for YA 2011 (Malay Version Only)
Submission of CP 204 for SME company who just commence business
 


DEDUCTIONS GUIDELINES

Specific deduction for gifts and donations under Section 44 of the Income Tax Act 1967
Income Tax Act 1967
List of Certification Bodies unde subparagraph 34(6)(ma) Income Tax Act 1967 - Updated on 05.07.2011
 
 

INCOME RECOGNITION

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
 


JTWG - FRS

FRS
Tax Implication Relates to implementation of
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
   

 

LIQUIDATION AND WINDING UP

 
DATE
Guidelines to Strike Off Company by Suruhanjaya Syarikat Malaysia (SSM)
11.01.2007
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  
   

 

NON RESIDENT GUIDELINES

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

 

relief for individuals

 
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
   

 

Thin capitalisation

Thin Capitalisation Defer to 2012 from MOF
 

 


Updated on 4th October 2011.

Copyright © 2009-2011 Synergy Management Services
Email : webmaster@synergymanagement.com.my