Leng & Co PLT - Chartered Accountants

⛽️ 𝐎𝐢𝐥 𝐏𝐫𝐢𝐜𝐞 𝐒𝐮𝐫𝐠𝐞 – 𝐖𝐡𝐚𝐭 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬 𝐍𝐞𝐞𝐝 𝐭𝐨 𝐊𝐧𝐨𝐰

Global crude oil has crossed 𝐔𝐒𝐃100 𝐩𝐞𝐫 𝐛𝐚𝐫𝐫𝐞𝐥 (+40%).
This is no longer just global news, it is already impacting business costs on the ground.

📊 𝐋𝐚𝐭𝐞𝐬𝐭 𝐌𝐚𝐥𝐚𝐲𝐬𝐢𝐚 𝐅𝐮𝐞𝐥 𝐏𝐫𝐢𝐜𝐞𝐬 (26 𝐌𝐚𝐫 – 1 𝐀𝐩𝐫 2026):
• RON97: 𝐑𝐌5.15/𝐋
• RON95 (non-subsidised): 𝐑𝐌3.87/𝐋
• RON95 (BUDI MADANI): 𝐑𝐌1.99/𝐋
• Diesel (Peninsular): 𝐑𝐌5.52/𝐋
• Diesel (Sabah & Sarawak): 𝐑𝐌2.15/𝐋

The gap is widening,and for many businesses,
𝐜𝐨𝐬𝐭 𝐩𝐫𝐞𝐬𝐬𝐮𝐫𝐞 𝐢𝐬 𝐧𝐨 𝐥𝐨𝐧𝐠𝐞𝐫 𝐠𝐫𝐚𝐝𝐮𝐚𝐥, 𝐢𝐭 𝐢𝐬 𝐢𝐦𝐦𝐞𝐝𝐢𝐚𝐭𝐞.

💼 𝐑𝐞𝐚𝐥 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐈𝐦𝐩𝐚𝐜𝐭:
• Logistics and transportation costs are rising sharply
• Suppliers are adjusting prices more frequently
• Profit margins are being compressed
• Cash flow is becoming tighter

📈 𝐖𝐡𝐚𝐭 𝐒𝐦𝐚𝐫𝐭 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬 𝐀𝐫𝐞 𝐃𝐨𝐢𝐧𝐠:
• Reviewing pricing strategies early
• Strengthening cost control measures
• Monitoring cash flow more closely
• Planning ahead instead of reacting late

At Leng & Co, we always believe;
𝐠𝐨𝐨𝐝 𝐭𝐢𝐦𝐞𝐬 𝐛𝐮𝐢𝐥𝐝 𝐩𝐫𝐨𝐟𝐢𝐭, 𝐝𝐢𝐟𝐟𝐢𝐜𝐮𝐥𝐭 𝐭𝐢𝐦𝐞𝐬 𝐛𝐮𝐢𝐥𝐝 𝐬𝐭𝐫𝐨𝐧𝐠 𝐛𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬.

𝐈𝐧 𝐭𝐢𝐦𝐞𝐬 𝐥𝐢𝐤𝐞 𝐭𝐡𝐢𝐬, 𝐧𝐮𝐦𝐛𝐞𝐫𝐬 𝐦𝐚𝐭𝐭𝐞𝐫 𝐦𝐨𝐫𝐞 𝐭𝐡𝐚𝐧 𝐞𝐯𝐞𝐫; 𝐚𝐧𝐝 𝐬𝐨 𝐝𝐨𝐞𝐬 𝐡𝐨𝐰 𝐲𝐨𝐮 𝐫𝐞𝐚𝐝 𝐭𝐡𝐞𝐦.

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⛽️ 国际油价上涨，企业成本压力已经越来越明显

全球原油价格已突破 每桶 𝐔𝐒𝐃100，涨幅超过 𝟒𝟎%。
这已不只是国际新闻，很多企业其实已经开始直接感受到营运成本上升的压力。

📊 马来西亚最新燃油价格（2026年3月26日至4月1日）：
• RON97：𝐑𝐌5.15/𝐋
• RON95（无补贴）：𝐑𝐌3.87/𝐋
• RON95（BUDI MADANI补贴价）：𝐑𝐌1.99/𝐋
• 柴油（半岛）：𝐑𝐌5.52/𝐋
• 柴油（沙巴及砂拉越）：𝐑𝐌2.15/𝐋

表面上看是油价上涨，
但实际上，企业的运输、采购、营运与现金流压力，也会跟着一步一步上来。

💼 对企业最直接的影响：
• 运输与物流成本上升
• 供应商陆续调价
• 利润空间持续被压缩
• 现金流管理变得更吃紧

📈 企业现在更应该做的，是提早准备：
• 尽早检视并调整定价策略
• 加强成本控制
• 更紧密地留意现金流
• 提前规划，而不是等压力来了才应对

在 Leng & Co，我们始终相信：
顺境创造利润，逆境更能看出一家企业的实力。

这种时候，重要的不只是数字本身，更是你怎么看懂这些数字。

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𝐃𝐫𝐢𝐯𝐞𝐧 𝐛𝐲 𝐈𝐧𝐭𝐞𝐠𝐫𝐢𝐭𝐲. 𝐃𝐞𝐟𝐢𝐧𝐞𝐝 𝐛𝐲 𝐄𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞.
诚信为本 · 卓越为魂

“Leng & Co” and/or “LC” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.
LENG & CO PLT (202106000024 / LLP0029426-LCA, NF 2383)
LC CORPORATE CONSULTANTS SDN. BHD. (202001021332 / 1377652-T)
Accurate and correct as at the date of publication. All rights reserved.

🐎✨ 𝗪𝗮𝗿𝗺𝗲𝘀𝘁 𝗴𝗿𝗲𝗲𝘁𝗶𝗻𝗴𝘀 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗬𝗲𝗮𝗿 𝗼𝗳 𝘁𝗵𝗲 𝗛𝗼𝗿𝘀𝗲 𝟮𝟬𝟮𝟲. ✨🐎

As we welcome the new lunar year, we’re inspired by the horse’s spirit — strength, resilience, and forward momentum.
At 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼., we sincerely appreciate your trust, support, and partnership throughout the past year.

May the Year of the Horse bring you 𝗴𝗼𝗼𝗱 𝗵𝗲𝗮𝗹𝘁𝗵, 𝗽𝗿𝗼𝗴𝗿𝗲𝘀𝘀, 𝗮𝗻𝗱 𝗼𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀 𝘁𝗵𝗮𝘁 𝗹𝗲𝗮𝗱 𝘁𝗼 𝗹𝗮𝘀𝘁𝗶𝗻𝗴 𝘀𝘂𝗰𝗰𝗲𝘀𝘀.

𝗪𝗶𝘀𝗵𝗶𝗻𝗴 𝘆𝗼𝘂 𝗮 𝗽𝗿𝗼𝘀𝗽𝗲𝗿𝗼𝘂𝘀 𝗮𝗻𝗱 𝗳𝘂𝗹𝗳𝗶𝗹𝗹𝗶𝗻𝗴 𝘆𝗲𝗮𝗿 𝗮𝗵𝗲𝗮𝗱. 马到成功！🌟

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🎉 恭贺新春，马年大吉！🎉

在迎接崭新的农历新年之际，愿马年的力量与活力，为您带来稳健发展、事业顺利、阖家安康。
衷心感谢您在过去一年对 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼. 的信任与支持。

祝您在新的一年里 步步高升、心想事成、万事顺遂！🌺

马到成功，鸿运常伴！🍊🐴

— 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼. | Chartered Accountants

Driven by Integrity. Defined by Excellence.
诚信为本 . 卓越为灵魂

#马到成功 #新年快乐 🎊🧧

🧧 𝐂𝐡𝐢𝐧𝐞𝐬𝐞 𝐍𝐞𝐰 𝐘𝐞𝐚𝐫 𝐇𝐨𝐥𝐢𝐝𝐚𝐲 𝐍𝐨𝐭𝐢𝐜𝐞 🧧

As we close another busy year and prepare to welcome the Chinese New Year, our team will be taking a short festive break to recharge and spend time with our families.

📆 𝐇𝐨𝐥𝐢𝐝𝐚𝐲 𝐏𝐞𝐫𝐢𝐨𝐝
➡️ 13 February 2026 (Friday) – from 12:28 PM
➡️ to 22 February 2026 (Sunday)

📌 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐑𝐞𝐬𝐮𝐦𝐞𝐬
➡️ 23 February 2026 (Monday)

We are grateful for the trust and support our clients and partners have placed in us throughout the year. That trust is something we value deeply and strive to earn, every single day.

We look forward to continuing to support your business and growth in the year ahead.

Wishing everyone a prosperous, healthy, and successful Chinese New Year. 🧧✨

𝐃𝐫𝐢𝐯𝐞𝐧 𝐛𝐲 𝐈𝐧𝐭𝐞𝐠𝐫𝐢𝐭𝐲. 𝐃𝐞𝐟𝐢𝐧𝐞𝐝 𝐛𝐲 𝐄𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞.
诚信为本 · 卓越为魂

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🧧 𝐋𝐞𝐧𝐠 & 𝐂𝐨 农历新年收工大吉通知 🧧

新春将至，在忙碌而充实的一年后，我们的团队也将稍作休息，与家人团聚，养精蓄锐，以更好的状态迎接新的一年。

📆 收工时间
➡️ 2026年2月13日（星期五）12:28 PM 起
➡️ 至 2026年2月22日（星期日）

📌 开工大吉
➡️ 2026年2月23日（星期一） (大年初七）

感谢各位客户与合作伙伴一直以来的信任与支持。
这份信任，对我们来说非常珍贵，也是我们持续把事情做好、把服务做稳的动力。

新的一年，我们会继续踏实前行，与大家一起走得更稳、更远。

恭祝大家：
新年快乐，生意兴隆，财源广进，万事顺心！ 🧧✨

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诚信为本 · 卓越为魂
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Information published by:
LENG & CO PLT (202106000024 / LLP0029426-LCA, NF 2383)
LC CORPORATE CONSULTANTS SDN. BHD. (202001021332 / 1377652-T)

“Leng & Co” and/or “LC” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.
Accurate and correct as at the date of publication. All rights reserved.

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🔔 𝗦𝗦𝗠 𝗨𝗣𝗗𝗔𝗧𝗘｜𝗟𝗔𝗧𝗘 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗬 𝗪𝗔𝗜𝗩𝗘𝗥（𝗠𝗕𝗥𝗦 𝟮.𝟬）

A brief regulatory update for companies managing their statutory obligations.

The Companies Commission of Malaysia (SSM) has announced a 𝗧𝗘𝗠𝗣𝗢𝗥𝗔𝗥𝗬 𝗪𝗔𝗜𝗩𝗘𝗥 𝗢𝗙 𝗟𝗔𝗧𝗘 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗜𝗘𝗦 for the submission of:

• 𝗔𝗻𝗻𝘂𝗮𝗹 𝗥𝗲𝘁𝘂𝗿𝗻（𝗔𝗥）
• 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁𝘀 & 𝗥𝗲𝗽𝗼𝗿𝘁𝘀

📅 𝗪𝗔𝗜𝗩𝗘𝗥 𝗣𝗘𝗥𝗜𝗢𝗗：
𝟯𝟭 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟮𝟬𝟮𝟲 – 𝟯𝟭 𝗠𝗮𝗿𝗰𝗵 𝟮𝟬𝟮𝟲

📌 𝗦𝗖𝗢𝗣𝗘 𝗢𝗙 𝗔𝗣𝗣𝗟𝗜𝗖𝗔𝗧𝗜𝗢𝗡：
The waiver applies to lodgements delayed 𝗕𝗘𝗬𝗢𝗡𝗗 𝟳 𝗗𝗔𝗬𝗦 𝗔𝗡𝗗 𝗨𝗣 𝗧𝗢 𝟯 𝗠𝗢𝗡𝗧𝗛𝗦 from the original statutory deadline, pursuant to 𝗣𝗥𝗔𝗖𝗧𝗜𝗖𝗘 𝗗𝗜𝗥𝗘𝗖𝗧𝗜𝗩𝗘 𝟭/𝟮𝟬𝟭𝟳.

This measure is intended to ease compliance pressures during the 𝗠𝗕𝗥𝗦 𝟮.𝟬 𝗣𝗘𝗔𝗞 𝗙𝗜𝗟𝗜𝗡𝗚 𝗣𝗘𝗥𝗜𝗢𝗗, allowing companies a limited window to regularise outstanding filings 𝗪𝗜𝗧𝗛𝗢𝗨𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗬 𝗘𝗫𝗣𝗢𝗦𝗨𝗥𝗘.

At 𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧, we regard statutory compliance as a matter of 𝗚𝗢𝗩𝗘𝗥𝗡𝗔𝗡𝗖𝗘, 𝗗𝗜𝗦𝗖𝗜𝗣𝗟𝗜𝗡𝗘, 𝗔𝗡𝗗 𝗙𝗢𝗥𝗘𝗦𝗜𝗚𝗛𝗧 — never a last-minute exercise.

📩 𝗪𝗘 𝗖𝗔𝗡 𝗦𝗨𝗣𝗣𝗢𝗥𝗧 𝗬𝗢𝗨 𝗪𝗜𝗧𝗛：
• 𝗥𝗘𝗩𝗜𝗘𝗪 𝗢𝗙 𝗦𝗧𝗔𝗧𝗨𝗧𝗢𝗥𝗬 𝗙𝗜𝗟𝗜𝗡𝗚 𝗦𝗧𝗔𝗧𝗨𝗦
• 𝗔𝗦𝗦𝗘𝗦𝗦𝗠𝗘𝗡𝗧 𝗢𝗙 𝗪𝗔𝗜𝗩𝗘𝗥 𝗘𝗟𝗜𝗚𝗜𝗕𝗜𝗟𝗜𝗧𝗬
• 𝗠𝗕𝗥𝗦 𝟮.𝟬 𝗣𝗥𝗘𝗣𝗔𝗥𝗔𝗧𝗜𝗢𝗡 𝗔𝗡𝗗 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧

✨ 𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

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🔔 𝗦𝗦𝗠 更新｜𝗠𝗕𝗥𝗦 𝟮.𝟬 高峰期【逾期呈报罚款豁免】

谨向企业客户提供一则合规提示：

马来西亚公司委员会（SSM）宣布，对部分逾期提交的法定文件 暂时豁免逾期罚款，涵盖以下事项：

• 年度申报表
• 财务报表及相关报告

📅 豁免期间：
2026 年 1 月 31 日 至 2026 年 3 月 31 日

📌 适用范围：
适用于自法定截止日起 逾期超过 7 天且不超过 3 个月 的提交情形，并依据 《实务指引第 1/2017 号》 执行。

该安排旨在缓解 𝗠𝗕𝗥𝗦 𝟮.𝟬 呈报高峰期 的合规压力，为企业提供一个更有序完成法定责任的处理窗口。

如贵公司仍有尚未提交或延迟提交事项，建议尽早规划处理，以降低后续合规风险。

在 𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧，我们坚持以 专业判断、稳健流程与前瞻规划，协助企业把合规工作做扎实、做完整。

📩 可提供的服务范围包括：
• 法定提交状况检视
• 豁免适用条件评估
• 𝗠𝗕𝗥𝗦 𝟮.𝟬 文件准备与提交

✨ 诚信为本 · 卓越为魂

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ℹ️ 𝗜𝗡𝗙𝗢𝗥𝗠𝗔𝗧𝗜𝗢𝗡 𝗣𝗨𝗕𝗟𝗜𝗦𝗛𝗘𝗗 𝗕𝗬:
𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧
202106000024 (LLP0029426-LCA) · NF 2383

&

𝗟𝗖 𝗖𝗢𝗥𝗣𝗢𝗥𝗔𝗧𝗘 𝗖𝗢𝗡𝗦𝗨𝗟𝗧𝗔𝗡𝗧𝗦 𝗦𝗗𝗡. 𝗕𝗛𝗗.
202001021332 (1377652-T)

“𝗟𝗲𝗻𝗴 & 𝗖𝗼” and/or “𝗟𝗖” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.

Accurate and correct as at the date of publication. All rights reserved.

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𝗢𝗨𝗥 𝗕𝗥𝗔𝗡𝗗 𝗦𝗧𝗢𝗥𝗬. 𝗢𝗨𝗥 𝗖𝗢𝗠𝗠𝗜𝗧𝗠𝗘𝗡𝗧.

At Leng & Co, our work has always been guided by one simple belief — that true professional excellence begins with integrity.

Today, we formalize what has always been at the core of our firm:

𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

诚信为本 · 卓越为魂

This is more than a slogan. It reflects how we serve our clients, how we uphold professional standards, and how we build long-term partnerships with SME owners and business leaders.

At Leng & Co, we are committed to being your trusted partner in:

* Accounting
* Tax
* Company Secretarial
* Statutory Compliance
* Ongoing business support for growing SMEs

Integrity guides our decisions.
Excellence defines our standards.

This is who we are — and how we serve.

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我们的品牌故事 · 我们的承诺

在 Leng & Co，我们始终坚信，真正的专业卓越，始于诚信。

今天，我们正式诠释一直以来作为本所核心的价值理念：

𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

诚信为本 · 卓越为魂

这不仅是一句口号，更代表我们如何服务客户、如何坚守专业标准，以及如何与中小企业主与企业领导者建立长期、稳固的合作关系。

在 Leng & Co，我们致力成为您值得信赖的专业伙伴，提供：

* 会计服务
* 税务服务
* 公司秘书服务
* 法定合规服务
* 支持中小企业持续成长的专业顾问服务

诚信，是我们决策的根基。
卓越，是我们服务的标准。

这就是 Leng & Co —— 我们的坚持，也是我们的承诺。
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*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)



"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."


Accurate and correct as at date of publishment. All rights reserved.

🚨 Phase 4 e-Invoice: 3 Critical Updates You Must Know
📅 Announced: 5 January 2026

LHDNM has announced major relief measures for Phase 4 taxpayers — very important for MSMEs.
内陆税收局刚公布第四阶段电子发票的重大宽减措施，中小企业一定要注意👇

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1️⃣ Transition Period Extended: 6 → 12 Months ❗
过渡期延长至 12 个月

📌 New period / 新过渡期:
1 Jan 2026 – 31 Dec 2026

Why it matters:
Gives businesses more time to implement e-Invoice systems properly without rushing.
为什么重要：
政府承认中小企业需要更多时间准备，避免仓促上线、出错被罚。

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2️⃣ Consolidated e-Invoice Allowed During Transition ❗
过渡期间允许合并电子发票（2026 全年）

During the transition, taxpayers may:
在过渡期内，纳税人可以：

✅ Issue consolidated e-Invoices for ALL transactions
包括指南第 3.7 节的行业，即使买家要求个别电子发票也可以

✅ Issue consolidated self-billed e-Invoices
涵盖所有自开账单（第 8.3 节）情况

✅ Use flexible product / service descriptions
产品或服务说明栏位可填写任何合理描述

⚠️ Important / 重点
No penalties will be imposed as long as these allowances are followed.
只要遵守以上宽减规定，过渡期间不会被罚款。

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3️⃣ Special Relief for Building Materials Businesses 🧱
建材行业特别宽减（2026 年 1 月 1 日起）

For CIDB 4th Schedule businesses:
适用于 CIDB 第四附表的建材批发与零售商：

✔️ Individual e-Invoice only required if:
• Transaction > RM10,000, OR
• Buyer requests

✔️ Below RM10,000 with no request:
• Consolidated e-Invoice is allowed

👉 大幅减轻高频、小额交易的行政负担。

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✅ Key Takeaways / 重点总结

• Phase 4 businesses get 1 full year to prepare
第四阶段企业获得整整 1 年准备时间

• These flexibilities expire on 31 Dec 2026
所有过渡宽减将在 2026 年 12 月 31 日结束

• Building materials relief is long-term, capped at RM10k
建材行业宽减是长期性的，但限 RM10,000 以下

• No penalty ≠ no compliance
不罚款 ≠ 不用做，电子发票仍然必须开

E-invoice for Revenue between RM1m-RM5m delayed for another further 1 year for implementation (ie: 1 Jan 2027).🤣🧧

Sources:

https://www.orientaldaily.com.my/news/nation/2026/01/05/788175?utm_source=mobile-share

国内 在馬來西亞華人社會的眼中，《東方日報》是一份敢報導真相，獨立，中立的中文日報；讓公眾看到新聞事件真相，真正的人們喉舌。《東方日報》創刊於2002年，總社座落在馬來西亞首都吉隆坡，定位為中上階層的優質報紙，.....

Osaka 2025 | Rest & Retreat 🇯🇵

This retreat was a deliberate pause to reflect on the year, recharge, and recognise the people who drive our firm forward.
I’m grateful to the Leng & Co team for your professionalism, commitment, and the standards you uphold every day.

As we return refreshed, we look ahead to 2026 with focus and shared ambition — committed to building a stronger, more resilient firm together. ✨

🚀 Accelerated Capital Allowance (ACA) — New Incentive Announced!

Good news for Malaysian businesses investing in plants, machinery, and ICT equipment!

To drive domestic investment and faster digital adoption, the government has introduced an Accelerated Capital Allowance (ACA) that allows companies to fully claim qualifying capital expenditure within 2 years.

📊 Eligible Expenditures:

1️⃣ Heavy machinery purchased directly from local manufacturers

2️⃣ General plant & machinery purchased locally

3️⃣ ICT equipment & computer software packages

4️⃣ Consultancy, licensing, and development fees for customised software

💼 Allowance Rate:
• Initial Allowance (IA): 20%
• Annual Allowance (AA): 40%

🕒 Effective Period:
Applies to qualifying capital expenditure made between 11 October 2025 and 31 December 2026.

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✅ This move encourages businesses to invest early in automation, digital tools, and locally produced assets — helping you modernise operations while enjoying faster tax relief.

If you’re planning major upgrades or ICT investments, now’s the time to plan strategically! 🚀
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We offer one stop solutions for all SME annual compliance at competitive price and unbeatable Service ranging from Statutory Company Secretary, Accounting, Book Keeping, Outsource Payroll, General Advisory to everything else. 😊🧧💪


At LENG & CO PLT, Utmost Integrity and top-notch Service Quality is in our DNA.


*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)



"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."


Accurate and correct as at date of publishment. All rights reserved.






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🚗💨 BUDI MADANI RON95 is here!

From 30 Sept 2025, All Malaysians will enjoy RON95 at RM1.99/L 🇲🇾 (non-citizens: RM2.60/L).

✨ What you need to know:
✅ Citizens: 300L monthly eligibility

✅ E-hailing drivers: exempted from the limit, can apply for more

✅ Rollout: 27–30 Sept (Police/Army → STR Recipients → All Citizens)

✅ Just bring: MyKad + valid driving license

✅ Redeem via: pump / counter / TNG / Setel

💡 Fairer, targeted subsidies for all Malaysians.

❤️ Like this if you support the move
🔁 Share it so no one misses out
👇 Comment: Is 300L enough for you?

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🚗💨 BUDI MADANI RON95 来了！

从 2025年9月30日 开始，全体马来西亚国民可以享受 RON95 补贴油价 RM1.99/公升 🇲🇾 （非国民 RM2.60/公升）。

✨ 你必须知道：
✅ 国民：每月 300公升配额
✅ 电召车司机：不受限制，可申请更多配额
✅ 推出时间：9月27–30日（军警 → STR受惠者 → 全体国民）
✅ 必须携带：MyKad + 有效驾驶执照
✅ 使用方式：油泵 / 柜台 / TNG / Setel

💡 更公平，更精准的补贴，真正惠及马来西亚人。

❤️ 如果支持这项措施，请点赞

🔁 分享出去，让大家知道

👇 留言：每月300公升，够不够你用？




We offer one stop solutions for all SME annual compliance at competitive price and unbeatable Service ranging from Statutory Company Secretary, Accounting, Book Keeping, Outsource Payroll, General Advisory to everything else. 🙂🧧💪


At LENG & CO PLT, Utmost Integrity and top-notch Service Quality is in our DNA.


*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)



"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."


Accurate and correct as at date of publishment. All rights reserved.

Prime Minister Anwar Ibrahim makes special announcements on 23 July 2025 (Wednesday)- 10:30am:

Main summary:
📌 A one-off RM100 subsidy will be given to all Malaysians aged 18 and above to purchase daily essentials at over 4,100 participating stores nationwide.
📌 15 September has been declared a special public holiday.
📌 Toll rates for 10 highways that were scheduled for an increase will remain unchanged — the government will absorb the cost.
📌 Starting this month, over 85% of users will enjoy reduced electricity bills. So far, electricity costs have dropped by 14%. Check your latest bill at the end of the month.
📌 RON 95 petrol price will be reduced to RM1.99/litre. Malaysians can enjoy the subsidy by using their MyKad. Foreigners and foreign-registered vehicles will not be eligible.



We offer one stop solutions for all SME annual compliance at competitive price and unbeatable Service ranging from Statutory Company Secretary, Accounting, Book Keeping, Outsource Payroll, General Advisory to everything else. 🙂🧧💪


At LENG & CO PLT, Utmost Integrity and top-notch Service Quality is in our DNA.


*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)



"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."


Accurate and correct as at date of publishment. All rights reserved.