Kaizen Hong Kong

Pharma & Health Industry Policy Highlights
– Beijing Sub-Center

To accelerate collaborative innovation and high-quality development in the pharma and health industry, Beijing's City Sub-Center (Tongzhou District) has been continuously refining its industrial policies. Currently, the Science and Technology Commission of Tongzhou District, Beijing, and the Administrative Committee of Zhongguancun Science Park Tongzhou Park have jointly issued the Notice on Several Measures of Beijing's City Sub-Center to Support the Development of the Pharma and Health Industry. Based on this, Kaizen has compiled the key policy points into this document, hoping to provide you with a clear and practical reference.

1. Priority Areas of Support

The policy focuses on the key segments and frontier areas of the pharma and health industry chain, with priority support given to the following directions:

Innovative drug R&D: with emphasis on the development of innovative drugs featuring novel targets, mechanisms, structures, and technologies;

Frontier technology research: supporting the R&D and application of cutting-edge key technologies in the life sciences;

High-end medical device industry: promoting the rapid development of the specialized high-end medical equipment sector;

Professional service platforms: supporting the development of clinical service providers and third-party professional service platforms;

Collaborative innovation models: encouraging medical institutions, professional platforms, and pharmaceutical enterprises to establish multi-tiered collaborative innovation partnerships.

2. Core Support Measures

Through financial support and platform development, the government provides tangible guarantees for pharma and health enterprises and institutions. The specific measures are as follows:

2.1 Boosting Industrial Innovation Capabilities

2.1.1 Core technology breakthrough projects – up to RMB 10 million in funding support:

Frontier biotechnology innovation: covering synthetic biology, cell engineering, genetic engineering, and other related fields;

Discovery of therapeutic targets and drug R&D for major diseases: focusing on oncology, autoimmune diseases, neurodegenerative disorders, and other critical conditions;

Breakthroughs in key technologies for high-end medical devices: including innovative implantable/interventional biomedical materials, AI-powered surgical robots, and other key areas;

AI-enabled healthcare applications: encouraging the use of machine learning, deep learning, large language models, and other technologies to empower drug discovery, assisted diagnosis and treatment, health management, and other application scenarios.

2.1.2 Innovation platform development – up to RMB 10 million per platform per year

Universities, research institutes, medical institutions, and pharmaceutical enterprises are supported in establishing substantive innovation platforms in the City Sub-Center, including R&D centers, industry research institutes, and new-type R&D organizations. Eligible platforms may receive up to RMB 10 million in annual funding support per platform.

2.2 Supporting Innovative Product R&D

2.2.1 Innovative drug R&D – up to RMB 30 million per product

For Class 1 innovative drugs undergoing clinical research, up to RMB 30 million in support may be provided per product, depending on the stage completed (preclinical research, Phase I, II, or III clinical trials);

For innovative drugs that obtain their first marketing authorization and commence production, a one-time grant of up to RMB 10 million may be provided per product;

For innovative drugs included in the Breakthrough Therapy Designation program, an additional grant of up to RMB 2 million may be provided.

2.2.2 Improved new drug R&D – up to RMB 10 million per product

For Class 2 improved new drugs undergoing clinical research, up to RMB 10 million in support may be provided per product, depending on the stage completed (Phase I, II, or III);

For improved new drugs that obtain their first marketing authorization and commence production, a one-time grant of up to RMB 5 million may be provided per product;

The maximum annual support per enterprise is RMB 50 million.

2.2.3 Generic drug R&D – up to RMB 2 million in support

For generic drugs that are among the first three in China to pass the consistency evaluation within their category, up to RMB 1 million in support may be provided;

For generic drugs that obtain their first marketing authorization and commence production, a one-time grant of up to RMB 2 million may be provided per product;

The maximum annual support per enterprise is RMB 5 million.

2.2.4 TCM compound formulation R&D – up to RMB 500,000 in support

For TCM classic compound formula products that obtain their first marketing authorization and commence production, up to RMB 500,000 in support may be provided;

The maximum annual support per enterprise is RMB 1 million.

2.2.5 Medical device R&D – up to RMB 5 million in support

For products that obtain their first Class III medical device registration approval, up to RMB 5 million in support may be provided. Those included in the national Innovative Medical Device Special Approval or Priority Approval procedures may receive an additional grant of up to RMB 2 million;

For AI-enabled or emergency-use medical devices that obtain their first Class II medical device registration approval, up to RMB 2 million in support may be provided;

The maximum annual support per enterprise is RMB 10 million.

2.3 Facilitating Enterprise Leapfrog Development

2.3.1 Matching support for major special projects – up to RMB 10 million per project

Enterprises that received national or municipal special funding support in the previous year shall be provided with matching funding support in accordance with relevant national and municipal policies. Each project may receive up to RMB 10 million in annual support.

2.3.2 Support for international development – up to RMB 2 million per product

For pharmaceutical products and medical devices that achieve their first sales in international markets, a one-time grant of up to RMB 2 million may be provided per product, with an annual cap of RMB 4 million per enterprise.

2.3.3 Support for the development of specialized service providers and public service platforms

Support is provided for the cultivation of specialized service providers, including Contract Research Organizations (CROs), Site Management Organizations (SMOs), Contract Manufacturing Organizations (CMOs), and Contract Development and Manufacturing Organizations (CDMOs), as well as public service platforms such as general-purpose technology platforms, proof-of-concept centers, pilot-scale platforms, and industry incubation platforms. Based on factors including the number of professional technical service team members on the platform, the volume of commercialized scientific and technological outcomes undertaken, and the number of innovative pharmaceutical and medical device products served, up to RMB 10 million in annual support may be provided.

Kaizen Reminders

For enterprises intending to submit applications, we recommend focusing on the following three points:

Align in advance: Review your ongoing R&D projects against the policy's supported areas and stages, and assess which projects meet the application criteria.

Monitor the window: Pay close attention to the application announcements on the official websites of the Tongzhou District Government and Zhongguancun Tongzhou Park and respond in a timely manner to avoid missing the application window.

We can provide the following services: policy-fit assessment and application strategy advisory, project proposal preparation and coaching, compliance review and optimization of application materials, and end-to-end application follow-up support.


KAIZEN Group is equipped with experienced and highly qualified professional consultants and is therefore well positioned to provide professional advice and services in respect of the formation and registration of company, application for various business licenses and permits, any compliance, tax planning, audit, and accounting in China. Please call and talk to our professional consultants for details.

If you need assistance or wish to obtain more information, please visit our official website at www.kaizencpa.com or contact us through the following methods:
E: [email protected] T: +852 2341 1444
M: +852 5616 4140, +86 1521 9434 614
WhatsApp/Line/WeChat: +852 5616 4140
Skype: kaizencpa

關於中國北京城市副中心
醫藥健康產業發展支持政策的要點解讀

為加速推進醫藥健康產業的協同創新與高品質發展，中國北京城市副中心（通州區）持續優化產業政策。目前，北京市通州區科學技術委員會與中關村科技園區通州園管理委員會聯合發佈了《關於北京城市副中心支持醫藥健康產業發展的若干措施》的通知。基於此，啓源悉心整理了相關政策要點，編譯成文，希望能為您提供一份清晰實用的參考。

一、重點支持方向

政策聚焦于醫藥健康產業鏈的關鍵環節與前沿領域，重點支持以下方向：
創新藥品研發：重點支持新靶點、新機制、新結構、新技術等創新藥研發；
前沿技術研究：支持生命科學領域前沿關鍵技術的研發與應用；
高端器械產業：推動特色高端醫療器械產業快速發展；
專業服務平臺：支持藥物臨床服務及協力廠商專業服務平臺建設發展；
協同創新模式：鼓勵醫療機構、專業平臺機構、醫藥企業建立多層次協同創新合作模式。

二、核心支持政策

政府通過資金支持與平臺建設，為醫藥健康企業及機構提供切實保障。具體措施如下：

1. 提升產業創新能力

1.1核心技術攻關項目，最高可獲人民幣1000萬元的資金支持：

前沿生物技術創新：涵蓋合成生物、細胞工程、基因工程等領域；
重大疾病治療靶點發現及藥物研發：聚焦腫瘤、自身免疫性疾病、神經退行性疾病等重大疾病；
高端醫療器械關鍵技術突破：包含創新植（介）入生物醫用材料、人工智慧手術機器人等關鍵領域；
AI+醫療應用場景：鼓勵運用機器學習、深度學習、大模型等技術賦能新藥研發、輔助診療、健康管理等應用場景。
創新平臺建設，每個平臺每年最高可獲1000萬元支持

支持高校院所、科研機構、醫療機構以及醫藥企業在副中心建設實體化研發中心、產業研究院、新型研發機構等創新平臺，對符合條件的平臺，每個每年給予最高1000萬元資金支持。

2. 支持創新產品研發

2.1 創新藥研發，單個品種最高可獲3000萬元支持

對1類創新藥開展臨床研究，依據完成臨床前研究、Ⅰ期、Ⅱ期、Ⅲ期臨床試驗不同階段，單個品種最高給予3000萬元支持；
對首次取得上市許可並進行生產的創新藥，每個品種最高給予1000萬元一次性支持；
對納入突破性治療藥物程式的創新藥，再給予最高200萬元支持；

2.2 改良型新藥研發，單個品種最高可獲1000萬元支持

對2類改良型新藥開展臨床研究，依據完成Ⅰ期、Ⅱ期、Ⅲ期臨床試驗不同階段，最高給予1000萬元支持；
對首次取得上市許可並進行生產的改良型新藥，每個品種最高給予500萬元一次性支持；
單個企業每年最高支持5000萬元。

2.3仿製藥研發，最高可獲200萬元支持

對在全國同類仿製藥中前三個通過一致性評價的仿製藥，最高給予100萬元支持；
對首次取得上市許可並進行生產的仿製藥，每個品種最高給予200萬元一次性支持；
單個企業每年最高支持500萬元。

2.4 中藥複方製劑研發，最高可獲50萬元支持
對首次取得上市許可並進行生產的中藥經典名方複方製劑藥品，最高給予50萬元支持；
單個企業每年最高支持100萬元。

2.5 醫療器械研發，最高可獲500萬元支持
對首次通過三類醫療器械註冊審批的產品，最高給予500萬元支持；納入國家創新醫療器械特別審批或優先審批程式的，再給予最高200萬元支持；
對首次通過二類醫療器械註冊審批的人工智慧/應急審批醫療器械，最高給予200萬元支持；
單個企業每年最高支持1000萬元。

3. 推動企業躍遷發展

3.1 承接重大專項配套支持，單個項目最高可獲人民幣1000萬元

對上年度獲得國家、市級專項資金支持的企業，按照國家、市級相關政策規定給予配套資金支持，單個項目每年最高給予1000萬元支持。

3.2 支持國際化發展，每個產品最高200萬元

對首次在國際市場實現銷售的藥品和醫療器械，每個產品最高給予200萬元一次性支持，單個企業每年最高支持400萬元。

3.3 支持專業化服務機構與公共服務平臺建設

支持培育合同研發組織（CRO）、臨床試驗現場管理組織（SMO）、合同生產組織（CMO）、合同研發生產組織（CDMO）等專業化服務機構，以及共性技術平臺、概念驗證中心、中試平臺、產業孵化平臺等公共服務平臺。根據平臺專業技術服務團隊人數、承接科技成果轉化落地數量和服務創新藥械產品品種數量等，每年最高給予1000萬元支持。

啓源溫馨提示

對於有意向申報的企業，我們建議重點把握以下三點：

提前對標：對照政策支持的領域和階段，梳理自身在研項目，評估符合申報條件的項目。
關注窗口：密切留意通州區政府官網及中關村通州園官網的申報通知，及時回應，避免錯過申報視窗。
我們可提供以下服務：政策匹配評估與申報策略建議、項目申報書編制與輔導、材料合規性審核與優化、全流程申報跟進服務。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

Why Your Business Needs a License in Malaysia

Starting a new business venture is an exhilarating journey. Driven by a great idea and entrepreneurial spirit, it is easy to get caught up in product development, marketing strategy, and sales funnels. However, amid the excitement, one crucial step often gets sidelined or delayed: securing a valid business license or permit.

Whether you are launching a cozy home-based bakery, an e-commerce store, or a brick-and-mortar boutique, operating outside the legal framework is a ticking time bomb. While bypassing the registration process might seem like a shortcut to save time and money, the long-term consequences can destroy your business before it even takes off.

Here is a comprehensive look at the severe risks you face when running a business without a valid license, and why compliance is your best growth strategy.

1. Severe Legal and Financial Penalties

The most immediate threat to an unlicensed business is legal intervention. Local councils, state authorities, and federal regulatory bodies actively monitor commercial activities.

If you are caught operating without the required permits, you should expect:

(1) Hefty Fines: Regulatory bodies can impose substantial monetary penalties that can instantly wipe out your profit margins.

(2) Business Closure: Authorities have the right to issue immediate cease-and-desist orders, shutting down your operations on the spot.

(3) Confiscation of Goods: In many jurisdictions, enforcement officers are authorized to seize your inventory, equipment, and assets.

(4) Criminal Charges: For serious infractions, especially in regulated industries like food and beverage, healthcare, or finance, unlicensed operators can face lawsuits or even jail time.

2. Risk of Personal Liability and Legal Exposure

Many entrepreneurs register a Private Limited Company (Sdn Bhd) to protect their personal assets. However, if you fail to maintain the necessary operating licenses, that protective shield is not absolute.

Critical Note: If a customer sues an unlicensed business, the company may be held liable for legal damages and other liabilities. In certain circumstances, the business owner or responsible persons may also face personal liability under applicable laws. This means that personal assets, such as savings, a car, or even a home, could be at risk where the law imposes personal responsibility for the company's obligations.

3. Inability to Secure Financing and Banking Services

To scale a business, you need capital. However, legitimate financial institutions have strict Know Your Customer (“KYC”) policies.

Without a valid business license, you will encounter massive roadblocks, such as:

(1) Rejected Loan Applications: Traditional banks and alternative lenders will immediately reject loan or credit line requests if you cannot prove your business is legally recognised.

(2) No Access to Grants: Government subsidies and entrepreneurial grants are strictly reserved for compliant, registered businesses.

4. Brand Reputation and Trust Deficit

In the modern marketplace, consumers are highly cautious. They want to know they are buying from a legitimate, trustworthy entity.

Operating under the radar damages your brand reputation in several ways:

(1) Customer Scepticism: Savvy consumers often look for licensing indicators or business registration numbers before making a purchase. A lack of transparency breeds suspicion.

(2) Inability to Partner: Established suppliers, vendors, and distributors will refuse to work with you. They cannot risk their own compliance reputation by supply-chaining an illegal operation.

5. Vulnerability to Competitors and Intellectual Property Theft

When you operate an unregistered business, you have virtually zero legal leverage.

If a competitor notices you are thriving without a license, they can easily report you to local authorities to have you shut down. Furthermore, because your business is not legally registered, you cannot protect your brand name, logo, or trademark. A competitor could legally steal your business name, register it themselves, and force you to completely rebrand.

In conclusion, legality is the foundation of scalability. Skipping the licensing phase might save you a few dollars today, but it positions your business on a foundation of quicksand. Securing the correct permits is not just about avoiding punishment, it is about legitimising your vision.

A fully licensed business gains access to banking, commands consumer trust, protects personal assets, and builds a reputable brand capable of sustainable, long-term growth. Don't risk your hard work, get compliant from day one!

Kaizen, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional consultant in Kaizen for further clarification.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected]
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

Company Formation_Trademark Registration_Tax Service - Hong Kong CPA - Kaizen KAIZEN CPA LIMITED provides Audit , Accounting, Tax Advisory, Hong Kong Company Formation, Offshore Company Registration, China Company Formation, Trademark Registration, Tax Service.

為什麼馬來西亞企業需要申請執照

創業本身就是一件令人興奮的事情。許多企業家在開始新業務時，都會把大部分精力放在產品、市場推廣、客戶開發以及銷售上。但有一個問題往往容易被忽略：你的業務是否已經取得經營所需的營業執照和相關許可証？

無論您經營的是家庭烘焙業務、電子商務商店，還是實體零售店，只要相關業務依法需要取得許可證，就不應在沒有獲得批准的情況下開始經營。

有些企業可能認為先開始營運，以後再處理執照會比較省時省錢。但實際上，如果企業在沒有適當許可証的情況下經營，一旦受到相關當局調查，不僅可能面臨罰款，也可能被要求暫停甚至停止營業。

以下將全面探討企業在沒有有效營業執照的情況下經營所面臨的風險，以及為什麽合規經營是企業實現長期穩健發展的最佳策略。

一、 嚴厲的法律與經濟處罰

對於無牌經營的企業而言，最直接的風險便是面臨執法單位的法律干預。在馬來西亞，不同類型的業務可能涉及地方政府、州政府或聯邦政府機構的監管。因此，企業所需要申請的執照會根據業務性質、經營地點及行業而有所不同。

一旦被發現未取得所需執照或許可證便開展業務，企業可能面臨以下後果：

1、 高額罰款：有關監管機構可能根據適用法律對違規企業處以罰款。對于一些企業來説，一筆意外的罰款已經足以影響現金流及日常經營。

2、 被勒令停業：在某些情況下，有關當局可以要求企業停止相關業務活動，直到取得所需批准。

3、 貨物及設備被扣押：對於某些違規情況，執法人員可能依法扣押相關貨物、設備或其他資產。

4、 面臨刑事責任：對於某些受到嚴格監管的行業，如餐飲、醫療或金融服務業，未經許可經營可能涉及更嚴重的法律後果，包括刑事責任。

二、 個人責任及法律風險

許多企業家註冊私人有限公司以保障個人資產免受企業債務影響。然而，如果企業未依法取得所需的營業執照，這層保障並非絕對的。

重要提示：若客戶對無牌經營企業提起訴訟，公司可能需承擔賠償及其他法律責任。在某些情況下，根據適用法律，企業負責人也可能需要承擔個人責任。這意味著，在某些情況下，例如相關法律明確規定負責人須承擔個人責任時，個人資產如儲蓄、汽車甚至房產，都可能面臨風險。

三、 難以獲得融資及銀行服務

資本是企業經驗與發展不可或缺的要素。然而，正規金融機構均須遵守嚴格的「了解你的客戶」(Know Your Customer，簡稱KYC) 政策。

若企業未持有有效的營業執照，可能會面臨以下障礙：

1、 貸款申請遭拒：無論是傳統銀行還是其他融資機構，若企業無法證明其合法註冊及經營，都可能導致貸款或信貸額度申請被拒。

2、 無法申請政府資助：政府補助金、創業資助及各類扶持計畫通常僅開放予依法註冊並符合規定的企業申請。

四、 影響客戶及商業夥伴對企業的信任

在現代商業市場中，消費者越來越謹慎。他們更願意與合法、透明且值得信賴的企業進行交易。

無牌經營可能對企業品牌造成以下影響：

1、 降低消費者信任度：許多消費者在購買產品或服務前，會主動查閲企業註冊資料或營業執照。若企業無法提供相關證明，容易引起消費者疑慮並降低購買意願。

2、 難以建立商業合作關係：正規的供應商、合作夥伴及經銷商也會考慮自身的合規風險。他們通常不會與無牌經營的企業合作，以免影響自身的合規性及商業信譽。

五、 更容易遭受競爭對手打擊及知識產權被侵占

若企業未依法註冊或取得所需執照，其在法律上的保障將十分有限。當競爭對手發現企業長期無牌經營時，他們可向相關執法單位舉報，導致企業面臨調查甚至被逼停業的可能。

此外，品牌名稱和商標等知識產權亦難以獲得法律保護。競爭對手甚至可能搶先註冊您的品牌名稱或商標，迫使您重新建立品牌形象，這不僅增加營運成本，更可能讓您失去長期累積的市場認知度。

或許跳過申請執照的程序，短期內能夠節省部分時間及成本，但卻會讓企業建立在不穩固的基礎上。一旦發生法律糾紛或受到執法單位調查，不僅可能影響日常營運，更可能阻礙企業未來的發展。

取得正確的營業執照與相關許可証，並不僅僅是爲了避免法律處罰，更是讓企業邁向正規化、建立市場信譽及實現長期發展的重要一步。一家合法且合規的企業不僅更容易獲得銀行融資及政府支持，也更能贏得消費者的信任，保障企業負責人權益，並建立具競爭力且可持續發展的品牌。

不要讓一時的僥幸成為未來發展的絆脚石。從創業的第一天起，堅持合法合規經營，才能為企業奠定穩健發展的基礎。

啓源集團擁有經驗豐富的專業團隊，為客戶提供馬來西亞公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌劃、會計審計、移民簽證及智慧財產權服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com 或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

Company Formation_Trademark Registration_Tax Service - Hong Kong CPA - Kaizen KAIZEN CPA LIMITED provides Audit , Accounting, Tax Advisory, Hong Kong Company Formation, Offshore Company Registration, China Company Formation, Trademark Registration, Tax Service.

Taxation of LLP Profit Distributions in Malaysia

Following the introduction of Part XXIII of Schedule 1 to the Income Tax Act 1967 (hereinafter referred to as “the Act”) under the Finance Act 2025, the Minister of Finance has gazetted the Income Tax (Determination of Chargeable Income of an Individual in Respect of Limited Liability Partnership's Profit) Rules 2026 [P.U.(A) 278/2026].

The Rules set out the statutory formula for apportioning an individual partner's chargeable income between the portion attributable to profit distributions from a Limited Liability Partnership (hereinafter referred to as “LLP”) and the remainder of the chargeable income. These Rules have effect for the year of assessment 2026 and subsequent years of assessment.

1. Applicability

The apportionment mechanism applies to individual partners who are resident or non-resident in Malaysia and who, within the basis period for a year of assessment:

(1) Receive profit distributions derived from Malaysia, paid, credited, or distributed in cash or in kind, from the LLP.
(2) Receive total profit distributions from the LLP exceeding RM100,000 within that basis period.

2. Calculation Formula

For qualifying individual partners, the chargeable income attributable to LLP profit distribution is calculated using the formula:

Chargeable income attributable to LLP profit=A/B×C

Where:

See the figure:

Where the individual is jointly assessed with a spouse under subsection 45(2) of the Act, “aggregate income” (B) should be the combined aggregate income of both spouses.

3. Tax Treatment and Applicable Rates

Once apportioned, the LLP-profit portion of the chargeable income is taxed at the flat rate of 2% as prescribed under Part XXIII of Schedule 1 of the Act.

The balance of the individual's chargeable income remains taxable at the rate of:

(1) For resident individuals, progressive tax rate under Paragraph 1 of Part I of Schedule 1 of the Act; or
(2) For non-resident individuals, a flat 30% rate under Paragraph 1A of Part I of Schedule 1 of the Act.

In effect, the 2% concessionary rate applies only to the apportioned LLP income, and all other chargeable income retains its standard tax treatment.

4. Illustrative Example

Liang is a Malaysian tax resident and a partner in an LLP resident in Malaysia. For YA2026, he received RM180,000 in profit distributions from the LLP and RM90,000 in other chargeable income. Liang will claim a total tax relief of RM27,000 before arriving at his total chargeable income.

See the figure:

For further information, please visit the official website of the Inland Revenue Board of Malaysia at https://www.hasil.gov.my/en

KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected]
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

馬來西亞有限責任合夥企業利潤分配的徵稅

隨著《2025年財政法案》在《1967年所得稅法令》（以下簡稱“該法令”）附表1中引入第XXIII部分，財政部長已在憲報上公布《2026年所得稅（關於有限責任合夥企業利潤之個人應納稅所得額的確定）細則》[P.U.(A) 278/2026]。

該細則規定了用於在歸屬於有限責任合夥企業利潤分配的部分與剩餘應納稅所得額之間，對個人合夥人的應納稅所得額進行分攤的法定公式。該細則自2026課稅年度及隨後的課稅年度起生效。

一、適用範圍

該分攤機制適用於馬來西亞居民或非居民個人合夥人，且其在一個課稅年度的基準期內：

1 、 從有限責任合夥企業收到源自馬來西亞、以現金或實物形式支付、記入或分配的利潤分配。
2 、 在該基準期內從有限責任合夥企業收到的利潤分配總額超過100,000馬幣。

二、計算公式

對於符合條件的個人合夥人，歸屬於有限責任合夥企業利潤分配的應納稅所得額按以下公式計算：

歸屬於有限責任合夥企業部分應納稅所得額 = A/B × C

其中：

見圖：

如果個人根據該法令第45(2)款與配偶進行聯合評估，“總收入”（B）應為夫妻雙方合併的總收入。

三、稅務處理與適用稅率

一旦分攤，應納稅所得額中的有限責任合夥企業利潤部分將按照該法令附表1第XXIII部分規定的2%統一稅率徵稅。

個人應納稅所得額的餘額將繼續按以下稅率徵稅：

1 、 對於居民個人，適用該法令附表1第I部分第1段下的累進稅率；或
2 、 對於非居民個人，適用該法令附表1第I部分第1A段下30%的統一稅率。

實際上，2%的優惠稅率僅適用於分攤的有限責任合夥企業收入，所有其他應納稅所得額仍保留其標準的稅務處理。

四、示例說明

阿亮是馬來西亞稅務居民，也是馬來西亞境內一家有限責任合夥企業的合夥人。在2026課稅年度，他從該有限責任合夥企業獲得了180,000馬幣的利潤分配，以及90,000馬幣的其他應納稅所得額。在得出其總應納稅所得額之前，阿亮將申請總額為27,000馬幣的稅務減免。

見圖：

欲了解更多信息，請訪問馬來西亞內陸稅收局官方網站：https://www.hasil.gov.my/en/

啓源集团拥有经验丰富的专业团队，为客户提供马来西亚公司的筹建、注册及各类许可证/牌照的申请及后续维护、税务筹划、会计审计、移民签证及知识产权服务，有关详情请咨询我们的专业顾问。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

How to Revive a California Company After FTB Suspension

In recent years, an increasing number of cross-border businesses have chosen to establish companies in California to conduct e-commerce, technology, trading, and brand-related operations. However, during the course of business, many companies become classified as “FTB Suspended” by the California Franchise Tax Board (FTB) due to prolonged failure to file tax returns, pay the annual Franchise Tax (including the minimum franchise tax), or respond to state tax notices. When business owners discover that their company has been suspended, many mistakenly assume that the entity has already been dissolved or has ceased to exist. In reality, this is often not the case. In most situations, the legal entity still exists, but its authority to conduct business and exercise legal rights is severely restricted.

Unlike most U.S. states, where corporate status is primarily administered by the Secretary of State (SOS), California maintains a dual regulatory system in which both the SOS and the FTB oversee corporate compliance. As a result, a California company's loss of good standing is often not merely an annual filing issue, it frequently involves significant tax compliance deficiencies as well. This article provides a practical overview of the process for restoring a California company from FTB Suspended status to Active status, including the required filings, supporting documentation, common challenges, and key considerations in practice.

1. What Is an FTB Suspension?

In California, entities are subject to ongoing compliance obligations administered by both the California Secretary of State (SOS) and the California Franchise Tax Board (FTB). A company that fails to satisfy its California tax compliance obligations over an extended period—such as by failing to file required tax returns or pay the annual franchise tax—may have its corporate powers, rights, and privileges suspended by the FTB, resulting in FTB Suspended status. In contrast, an SOS Suspension generally arises from failures to comply with corporate filing requirements, including the failure to file the required Statement of Information (SOI) or to maintain a valid business address on file with the Secretary of State.

2. Common Reasons Why a Company Becomes Suspended

In many cases, businesses do not intentionally fail to comply with California requirements. Rather, during cross-border operations, they gradually lose track of their ongoing state tax obligations, ultimately resulting in suspension. The most common causes include the following:

(1) Failure to File California Tax Returns

This is one of the most common reasons for an FTB suspension. Even if a company has no revenue, no business activities, and no bank transactions, it is generally still required to file California tax returns. Many business owners mistakenly believe that no business activity means no filing obligation. In reality, most California entities remain subject to annual filing requirements even when they report zero income. If a company fails to file its tax returns for multiple consecutive years, the FTB may suspend the entity.

(2) Failure to Pay the Annual $800 Franchise Tax

Most California business entities are required to pay the annual minimum franchise tax of USD 800. Failure to pay the tax over an extended period generally results in penalties and interest, and may ultimately lead to an FTB suspension.

For cross-border businesses, this obligation is often overlooked because of outdated mailing addresses, the absence of a U.S.-based responsible person, or the lack of a tax compliance calendar.

(3) Missing FTB Notices Due to an Invalid Mailing Address

Many companies initially use a virtual office, registered agent address, or temporary business address when forming the entity. If the mailing address is not updated after it changes, important notices issued by the FTB may never reach the company. As a result, many businesses do not discover that they have been suspended until they attempt to open a bank account, undergo investor or lender due diligence, or make changes to the company.

3. Consequences of an FTB Suspension

Many companies continue to have access to their bank accounts after becoming suspended and therefore assume that the suspension has little practical impact. In reality, an FTB suspension can create significant legal and commercial risks.

(1) Loss of the Right to Conduct Business

Once suspended, a company's corporate powers, rights, and privileges are suspended under California law. As a result, its ability to enter into enforceable contracts and conduct business may be significantly restricted. Opening new bank accounts or payment processing accounts may also become more difficult in practice.

(2) Inability to File Corporate Amendments

A suspended company is generally unable to complete various corporate filings with the state, including changes to its corporate name, directors or officers, share structure, mergers, or voluntary dissolution. Accordingly, many companies must first restore their corporate status before they can proceed with these transactions.

(3) Negative Impact on Financing and Due Diligence

During financing transactions, mergers and acquisitions, or other commercial due diligence processes, investors, lenders, and business partners typically verify whether a company is in good standing. An FTB suspension is generally regarded as a material compliance issue and may significantly affect cross-border financing, U.S. business cooperation, investment transactions, or mergers and acquisitions.

4. The Complete Process for Restoring a California Company

Many business owners believe that simply paying the outstanding taxes will restore the company. In practice, however, the FTB is generally more concerned with whether all outstanding filing obligations have been satisfied.

(1) Confirm the Company's Current Status

The first step is to determine whether the company has been suspended by the FTB, whether it is also subject to an SOS suspension, which tax years remain unfiled, and whether any outstanding taxes, penalties, or interest are due. This information can generally be verified through the FTB's records and the California Secretary of State.

(2) File All Outstanding California Tax Returns

This is typically the most critical step in the reinstatement process. The company is generally required to file California income tax returns for every delinquent tax year, even if it had no revenue, no business activity, and no tax liability during those years.

(3) Submit Reinstatement Documents to the FTB

After all required tax returns have been filed, reinstatement documents generally must be submitted to the FTB. Common supporting documents include signed copies of the filed tax returns, proof that the returns have been submitted, and the applicable California revivor forms.

(4) Pay Outstanding Taxes, Penalties, and Interest

To avoid payment mismatches, unapplied credits, or delays caused by payments being posted before the FTB updates the company's filing records, it is generally advisable to obtain confirmation from the FTB regarding the final amount of taxes, penalties, and interest due before making payment.

(5) Restoration of Corporate Status by the Secretary of State

After the FTB completes the revivor process, it will generally notify the California Secretary of State that the company's powers, rights, and privileges have been restored. The company's status will subsequently be updated to Active. However, because there may be a delay before the Secretary of State's records are updated, it is advisable to verify the company's status after the restoration process has been completed.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected],
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa