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Copyright © 2021 J. K. Tan & Co
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J. K. Tan & Co (AF002116)
Audit Services
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Corporate Tax Compliance & Advisory [所得税服务]
Corporate Tax Compliance & Advisory
Our services of taxation function including:
Tax filing of
Form C
- compliance under Income Tax Act 1967
Personal tax computation filing of
Form B, BE
- compliance with the Income Tax Act 1967
Assistance in attending
tax audit
: desk audit or field audit
Tax advisory
on specific matters tailored to your needs
Real property gain tax computation and filing
Specific engagements on tax incentives claim
:
Transfer Pricing Documentation
Tax Investigation Advise & Assistance
Pioneer status, reinvestment allowances & other incentives
Taxation is our second core business and the founder of J. K. Tan & Co has obtained the tax agents license under Section 153(3) of the Income Tax Act 1967, approved license from the Ministry of Finance Malaysia (MOF). We are also a member firm of Chartered Tax Institute of Malaysia (“CTIM”), which enhance the quality high level of tax compliance.
We are to assist client in tax planning in accordance with the Income Tax Act 1967, make reference to the IRB’s Public Rulings, Tax Audit & Investigation Frameworks, Technical Guidelines and etc.
Nevertheless, we are not accepting any interest in tax evasion, which is prohibited under the Act. Pay the right tax.
Budget 2019 workshop
News update:
On August 30, The Star News reported that 'Customs, IRB to do joint audit on all companies. Treasury Secretary-General Tan Sri Dr Mohd Irwan Serigar Abdullah said the audit would be conducted by officers from the Customs Department and the IRB, beginning with companies in the Klang Valley, before expanding the operations nationwide.
See link
Legitimate Tax Agent
>>hasil.gov.my
Useful information
2018 Filing Programme:
- Form E (statutory dateline: 31/3/2018; e-filing grace period: 1 month)
- Form BE (statutory dateline: 30/4/2018; e-filing grace period: 15 days)
- Form B (statutory dateline: 30/6/2018; e-filing grace period: 15 days)
- Form C (statutory dateline: 7 months after Company financial year end; e-filing grace period: 1 month)
PDF File >> Link
Income Tax Rates for Individual
Refer to Schedule Tax Rate
Assessment Year 2015
view pdf file
Assessment Year 2013
view pdf file
Assessment Year 2010 to 2012
view pdf file
Tax Relief for Resident Individual : Year 2010 - 2015
view pdf file
Income Tax Rates For Companies
view pdf file
Offences and Penalties
view pdf file
Tax Audit
Every company will subject to IRB's tax audit. Tax audit is examination of a taxpayer’s business records and financial affairs to ascertain that the right amount of income should be declared and the right amount of tax should be calculated and paid are in accordance with tax laws and regulations. Refer to
Tax Audit Framework (Rangka Kerja Cukai Audit).
Two types of tax audit:
Desk audit : held at IRB office, checking of all income and expenses information, and various types of claims made by a taxpayer in his income tax return. Specific deskaudit cases can be referred for field audit action.
Field audit : takes place at a taxpayer’s premise, involves the examination of the taxpayer’s business records. A taxpayer will be given notice prior to a field audit.
Statutory Provision: The relevant provisions of the ITA 1967 applicable to tax audits
Sections in ITA
Descriptions
a) Subsection 39 (1A)
Failure to give information within the specified time.
b) Section 78
Power to call for specific returns and production of books.
c) Section 79
Power to call for statement of bank accounts, etc.
d) Section 80
Power to access to buildings and documents, etc.
e) Section 81
Power to call for information.
f) Section 82
Duty to keep records and give receipts.
g) Section 99
Right of appeal.
h) Section 100
Extension of time for appeal.
i) Section 101
Review by Director General.
j) Section 102
Disposal of appeals.
k) Section 113
Incorrect returns.
l) Section 116
Obstruction of officers.
m) Section 119
A Failure to keep records.
n) Section 120
Other offences.
o) Section 138
Certain material to be treated as confidential.
p) Section 138A
Public rulings.
q) Section 140
Power to disregard certain transactions.
r) Section 141
Powers regarding certain transactions by non-residents.
Contact Details
location_on
14-02, Jalan Setia Tropika 1/24
Taman Setia Tropika
81200 Johor Bahru
Johor Darul Takzim
Malaysia
call
+607-288 2258
/
+607-288 2259
print
+607-2075998
phone_iphone
+6016-718 9179
email
info@jktanco.com.my
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