Transfer Pricing
Transfer pricing refers to the pricing of goods, services, and intangibles transferred between related entities within a multinational enterprise. In Malaysia, the Inland Revenue Board (IRB) enforces transfer pricing regulations
Non-Resident Individuals
An individual is considered a non-resident under Malaysian tax law if they are present in Malaysia for less than 182 days in a calendar year, regardless of nationality or citizenship.
Investment Holding Company (SPP)
Definition of Investment Holding Company (SPP) An SPP is a company primarily engaged in holding investments, with at least 80% of gross income (excluding business income) derived from investments. Investment
Tax Borne by Employer
Basis for Taxation Income tax paid by the employer is treated as a perquisite under Section 13(1)(a) of the Income Tax Act 1967. This benefit is added to the employee’s
Recap on Our Company Trip
✨ Unforgettable memories with an incredible team! ✨ Last month, we took a much-needed break to Perth, and it was everything we hoped for and more. From strolling through the
Merry Christmas!
🎄 Merry Christmas from CA Group! 🎅 As the holiday magic fills the air, we want to share our warmest wishes with everyone this festive season! 🌟 May your Christmas
Notification Of New Employees Through E-CP22
Mandatory Implementation of e-CP22 Submission of new employee notifications via e-CP22 by employers will be mandatory from September 1, 2024. Authorized individuals designated as employer/representative roles in MyTax can access
Guidelines for Employer on EPF Contribution and Responsibilities
1.Registration Employers must register their organization and employees with EPF within 7 days after employment begins. Employers must register new employees as EPF members and keep their information updated. Employers
Application For Tax Clearance Letter (Spc) For Employees By Employers Through E-Spc
Guidelines for Individual SPC Applications HASiL has uploaded a new Guideline for Individual SPC Applications by employers as of April 1, 2024. These guidelines can be accessed at the HASiL
New Functions of e-SPC
Starting 1 September 2024, the e-SPC function has been enhanced to ensure the confidentiality of taxpayers’ and employers’ information. Employee Identification Numbers and Tax Identification Numbers (TIN) must be input