TAC One Stop Advisory PLT

Receiving heartfelt feedback like this truly means the world to us at TAC One Stop Advisory ❤️

As trainers and advisors, our greatest satisfaction comes not only from delivering technical knowledge, but from knowing that our sharing has created real value, clarity, and confidence for our participants.

We are deeply honoured and grateful to receive this kind appreciation from Green Packet Berhad following our Withholding Tax sharing session. Moments like these remind us why we are passionate about what we do — helping businesses navigate tax compliance with greater understanding and confidence.

Thank you once again to the amazing team at Green Packet Berhad for your warm support, engagement, and trust throughout the session. Your appreciation motivates us to continue empowering organisations through practical and impactful tax education.

We look forward to many more meaningful collaborations ahead ✨

⚖️ Important Tax Court Case Every SME Director & Shareholder Should Be Aware Of

A recent Court of Appeal case involving Lam Kam Wing and LHDN provides an important lesson for company directors, shareholders, and SMEs regarding employee allowance exemptions and tax compliance.

The case focused on whether a Managing Director with shareholding in a company could still enjoy tax exemptions on benefits such as:
✔️ Meal allowances
✔️ Petrol allowances
✔️ Parking allowances
✔️ Telephone allowances

𝐂𝐚𝐬𝐞 𝐁𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝
The taxpayer was the Managing Director of Tasmanco Consultancy Services Sdn Bhd and owned 30% shares in the company.

Following an audit by LHDN for YA 2011 to YA 2013, it was discovered that several allowances received by the taxpayer were excluded from taxable income on the basis that they were treated as tax exempt under the Income Tax (Exemption) Order 2009.

However, LHDN argued that the taxpayer had “control” over the company due to his management position and shareholding, making him ineligible for the exemption under Paragraph 3(a)(i) of the Exemption Order.

Additional tax assessments together with penalties under Section 113(2) of the Income Tax Act 1967 were subsequently raised.

𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐀𝐩𝐩𝐞𝐚𝐥 𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧
The Court agreed with LHDN that the taxpayer exercised sufficient “control” over the company as he was both:
• The Managing Director
• The largest shareholder at the material time

As a result, the allowances did not qualify for tax exemption and the additional tax assessments were upheld.

However, the Court removed the penalties imposed by LHDN after finding no evidence of intentional tax evasion or deliberate deception.

The Court recognised that this was a genuine difference in interpretation of the law rather than an attempt to defraud the tax authorities.

𝐊𝐞𝐲 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲𝐬 𝐟𝐨𝐫 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬
✅ Directors and shareholders should carefully assess whether employee tax exemptions genuinely apply to them.
✅ Ownership and management overlap may affect eligibility for certain tax exemptions.
✅ Incorrect interpretation of exemption rules can still lead to additional tax exposure.
✅ Penalties may n

⚖️ Important Tax Court Case Every SME Director & Shareholder Should Be Aware Of

A recent Court of Appeal case involving Lam Kam Wing and LHDN provides an important lesson for company directors, shareholders, and SMEs regarding employee allowance exemptions and tax compliance.

The case focused on whether a Managing Director with shareholding in a company could still enjoy tax exemptions on benefits such as:
✔️ Meal allowances
✔️ Petrol allowances
✔️ Parking allowances
✔️ Telephone allowances

𝐂𝐚𝐬𝐞 𝐁𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝
The taxpayer was the Managing Director of Tasmanco Consultancy Services Sdn Bhd and owned 30% shares in the company.

Following an audit by LHDN for YA 2011 to YA 2013, it was discovered that several allowances received by the taxpayer were excluded from taxable income on the basis that they were treated as tax exempt under the Income Tax (Exemption) Order 2009.

However, LHDN argued that the taxpayer had “control” over the company due to his management position and shareholding, making him ineligible for the exemption under Paragraph 3(a)(i) of the Exemption Order.

Additional tax assessments together with penalties under Section 113(2) of the Income Tax Act 1967 were subsequently raised.

𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐀𝐩𝐩𝐞𝐚𝐥 𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧
The Court agreed with LHDN that the taxpayer exercised sufficient “control” over the company as he was both:
• The Managing Director
• The largest shareholder at the material time

As a result, the allowances did not qualify for tax exemption and the additional tax assessments were upheld.

However, the Court removed the penalties imposed by LHDN after finding no evidence of intentional tax evasion or deliberate deception.

The Court recognised that this was a genuine difference in interpretation of the law rather than an attempt to defraud the tax authorities.

𝐊𝐞𝐲 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲𝐬 𝐟𝐨𝐫 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬
✅ Directors and shareholders should carefully assess whether employee tax exemptions genuinely apply to them.
✅ Ownership and management overlap may affect eligibility for certain tax exemptions.
✅ Incorrect interpretation of exemption rules can still lead to additional tax exposure.
✅ Penalties may not be justified where there is no intention to evade tax.
✅ Proper payroll planning and director remuneration structuring are important for compliance.

This case serves as a valuable reminder that understanding the technical interpretation of tax laws is equally as important as maintaining proper documentation and compliance.

It was a conducting a Withholding Tax sharing session with the team at Green Packet, a Malaysian technology company known for driving digital innovation and transformation across communications, digital services, and technology solutions.

What made this session especially meaningful for me was the opportunity to engage with a forward-thinking organisation that continuously evolves in the digital space.

As businesses expand globally and digital transactions become more complex, the importance of understanding implications on non-resident and non-royalty payments becomes even more critical.

These are the moments that remind me why I love what I do.

I enjoy analysing:
✔ Cross-border service arrangements
✔ Digital platform and SaaS transactions
✔ Technical and support service payments
✔ DTA implications and tax exposure
✔ Real business scenarios beyond textbook examples

For me, tax is never just about legislation. It is about helping organisations understand risks before they become issues, creating awareness, and giving finance teams the confidence to make informed decisions.

One thing I appreciate most during corporate sessions is the exchange of perspectives and practical discussions. Every organisation has unique operational realities, and being able to simplify complex withholding tax concepts into practical understanding is something I find deeply fulfilling.

Thank you once again to the wonderful team at Green Packet Berhad for the engaging session, insightful discussions, and warm hospitality.

GreenPacket WithholdingTax InternationalTax CorporateTax DigitalEconomy TaxCompliance MalaysiaTax TaxTraining CrossBorderPayments FinanceProfessionals TaxEducation TACOneStopAdvisory

It was a conducting a Withholding Tax sharing session with the team at Green Packet, a Malaysian technology company known for driving digital innovation and transformation across communications, digital services, and technology solutions.

What made this session especially meaningful for me was the opportunity to engage with a forward-thinking organisation that continuously evolves in the digital space.

As businesses expand globally and digital transactions become more complex, the importance of understanding implications on non-resident and non-royalty payments becomes even more critical.

These are the moments that remind me why I what I do.

I enjoy analysing:
✔ Cross-border service arrangements
✔ Digital platform and SaaS transactions
✔ Technical and support service payments
✔ DTA implications and tax exposure
✔ Real business scenarios beyond textbook examples

For , is never just about . It is about helping understand before they become issues, creating awareness, and giving finance teams the confidence to make informed decisions.

One thing I appreciate most during corporate sessions is the exchange of perspectives and practical discussions. Every organisation has unique operational realities, and being able to simplify complex withholding tax concepts into practical understanding is something I find deeply fulfilling.

Thank you once again to the wonderful team at Green Packet Berhad for the engaging session, insightful discussions, and warm hospitality.

✨ Exciting News from TAC One Stop Advisory PLT ✨

We are proud to announce the expansion of our services with our new Payroll Management Solutions designed to support SMEs and growing businesses across Malaysia 🇲🇾

Managing payroll can be stressful and time-consuming, but with the right support, your business can stay compliant, efficient, and worry-free.

✅ Monthly Payroll Processing
✅ EPF, SOCSO, EIS & PCB Compliance
✅ EA Forms & Form E Preparation
✅ Payslip Generation
✅ CP22 / CP22A / CP21 Assistance
✅ Leave & Attendance Integration
✅ Payroll Advisory & Compliance Support

At TAC One Stop Advisory PLT, we believe payroll is more than salary processing — it is about protecting your business, ensuring employee confidence, and maintaining compliance with LHDN and statutory requirements.

Let us help you simplify your payroll process while you focus on growing your business 📈

📍 Kuala Lumpur, Malaysia
📞 016-225 7482
📧 [email protected]

Professional • Strategic • Compliance-Focused

PCB TaxAgent HRDcorpTrainer TACOneStopAdvisory BusinessSolutions PayrollManagement MalaysiaBusiness

✨ Exciting News from TAC One Stop Advisory PLT ✨

We are proud to announce the expansion of our services with our new Payroll Management Solutions designed to support SMEs and growing businesses across Malaysia 🇲🇾

Managing payroll can be stressful and time-consuming, but with the right support, your business can stay compliant, efficient, and worry-free.

✅ Monthly Payroll Processing
✅ EPF, SOCSO, EIS & PCB Compliance
✅ EA Forms & Form E Preparation
✅ Payslip Generation
✅ CP22 / CP22A / CP21 Assistance
✅ Leave & Attendance Integration
✅ Payroll Advisory & Compliance Support

At TAC One Stop Advisory PLT, we believe payroll is more than salary processing — it is about protecting your business, ensuring employee confidence, and maintaining compliance with LHDN and statutory requirements.

Let us help you simplify your payroll process while you focus on growing your business 📈

📍 Kuala Lumpur, Malaysia
📞 016-225 7482
📧 [email protected]

Professional • Strategic • Compliance-Focused

🚨 Are You Aware of Withholding Tax (WHT) Obligations for Payments to Non-Residents? 🌍💼

Many Malaysian businesses unknowingly make payments to overseas service providers without realizing that certain payments may be subject to Withholding Tax under the Income Tax Act 1967.

Common examples include: ✔️ Foreign consultants & technical services
✔️ Software subscriptions & SaaS platforms
✔️ Digital advertising payments
✔️ Royalties & licensing fees
✔️ Management fees paid overseas
✔️ Hosting, cloud & IT support services

Failure to comply may result in: ⚠️ Penalties & late payment charges
⚠️ Disallowance of expenses for tax deduction
⚠️ Tax audit exposure from LHDN

At TAC One Stop Advisory PLT, we assist businesses with: ✅ Withholding Tax Analysis & Advisory
✅ Section 4A / Section 109B / Section 109F Reviews
✅ DTA (Double Tax Agreement) Applications
✅ Compliance Review & Documentation
✅ CP37 / CP37D Filing Guidance
✅ Tax Risk Assessment for Overseas Payments

Whether you are paying overseas vendors, foreign freelancers, software providers, or international consultants — it is important to assess the tax implications before making payment.

📌 Let us help you stay compliant and avoid costly tax mistakes.

📍 TAC One Stop Advisory PLT
📧 [email protected]
📞 016-225 7482

“Simplifying Tax. Empowering SMEs.” ✨

✨ Your Trusted Tax Partner for Individuals & Businesses ✨

Managing taxes doesn’t have to be stressful — let us help you stay compliant, organized, and confident with your tax matters.

At TAC One Stop Advisory PLT, we provide professional tax and advisory services tailored for:

✅ Individuals
✅ Startups
✅ SMEs
✅ Companies & Corporates

📌 Our Services Include:
• Personal Tax Filing (Form e-BE / e-B)
• Company Tax Submission (Form e-C / e-PT)
• Tax Planning & Advisory
• Payroll, PCB, EA & Form E
• Accounting & Bookkeeping
• Tax Audit & Compliance Support
• e-Invoicing Advisory
• Tax Clearance Matters

💼 Whether you are a salaried employee, business owner, freelancer, or growing company — we are here to simplify your tax journey.

✨ “We Manage Today, You Grow Tomorrow.” ✨

📍 Kuala Lumpur / Petaling Jaya
📞 016-225 7482
📧 [email protected]