CCS - Chartered Accountants

The Unspoken Interview Questions｜那些面试官没有说出口的问题

很荣幸，我们的 Founder, Mr. Chin 受邀来到 UTAR，与学生们分享《The Unspoken Interview Questions》

特别感谢 Mr. Wong、Dr. Annie 以及 Dr. Chan 的协调与安排，让这一次的交流能够顺利进行。

我们一直相信：

不是每一次分享，都必须有所回报；
但每一次分享，都应该为别人带来价值

因为，人，才是一个行业最大的价值。

当越来越多有能力、有思维、有态度的人进入这个行业，这些人的成长，最终会影响整个行业的未来。

所以这一次的分享，没有所谓的「标准答案」，也没有一场场听完就忘记的理论课。

我们谈的，是实际的。

从真实面试中可能遇到的情况，到职场上那些不会直接告诉你的潜规则；从雇主真正看重的东西，到一个刚踏入职场的年轻人应该如何思考自己的价值。

没有教你怎么“答对”，而是希望你学会怎么“想”。

更有趣的是——

整个分享过程中，我们从来没有主动谈招聘，也没有打算借这个机会招聘。

但分享结束后，当我们的 HR Director, Vivian意外地收到两份学生亲自面对面递上的 hardcopy resume 时，我们突然明白了：

原来，真正有影响力的分享，不需要一直告诉别人“我们正在招聘”。

当你给出去的价值，真正打动了一个人，
他自然会想靠近你。

两份 resume，也许只是两张纸。

但对我们来说，它们代表的是：

这场分享，有被听进去。
这些经验，有被认真思考。
而我们所分享的价值，真的走出了讲堂。

教育与行业之间，不应该只是单向输出。

企业可以把真实经验带进校园，
学生也可以把新的思维、热情与可能性带进行业。

今天我们分享的，也许只是一个面试问题；
但我们真正希望留下的，是一个年轻人对自己职业道路的重新思考。

Because when we invest in people,
we invest in the future of the .

The Unspoken Interview Questions — What Really Matters Beyond the Interview

We were honoured to have our Founder, Mr. Chin, invited to UTAR to share with the students on “The Unspoken Interview Questions.”

A heartfelt thank you to Mr. Wong, Dr. Annie, and Dr. Chan for the coordination and arrangements that made this sharing session possible.

We believe that not every sharing has to come with something in return. But every sharing should bring value to someone.

Because ultimately, people are the greatest value of any industry.

When we have better people in the industry — people with the right mindset, values, knowledge, and willingness to grow — the industry grows with them.

That was the intention behind this session.

There were no standard answers, no textbook theories, and no boring lectures.

Instead, we shared practical scenarios, real experiences, and the things that are rarely written in a textbook — what employers really look for, what candidates often overlook, and the unspoken questions behind an interview.

We were not there to teach students how to give the “perfect answer.”

We wanted them to learn how to think.

And the most unexpected part came after the session.

Throughout the entire sharing, we never promoted hiring. We didn't tell students that we were looking for people to join us.

But when our HR Director, Vivian unexpectedly received two hardcopy resumes, personally handed to her face-to-face by two students, we knew something had happened.

Because sometimes, you don't need to ask people to come to you.

When you create enough value, people will naturally want to come closer.

Those two resumes may seem like just two pieces of paper.

To us, they represented something much bigger:

The sharing was heard.
The experience was received.
And the value we hoped to create had made an impact.

We may have been invited to talk about interviews, but what we truly hope we left behind was something more meaningful — a different perspective on careers, work, and the value they can bring to an industry.

Because when we invest in people,
we are investing in the future of the industry.

And perhaps, that is the most meaningful return of all.

When does e-Invoice implementation begin for businesses that start operating from YA2026 onwards?

If the business does not meet the e-Invoice exemption criteria, the implementation date is the later of:

• 1 July 2026; or

• The actual operation commencement date.

For example, Coco Lock Sdn Bhd commenced operations on 1 September 2026. Since this date is later than 1 July 2026, the business must begin implementing e-Invoice from 1 September 2026.

The key takeaway is simple: new businesses must check the exemption criteria first, then compare the two dates.

⚠️⚠️ For a business that starts operations from 2026 onwards and meets the e-Invoice exemption criteria, the business is exempt from implementing e-Invoice.

Therefore, there is no immediate implementation date as long as the exemption conditions are met.

However, if the business subsequently reaches or exceeds the RM3 million annual turnover or revenue threshold, e-Invoice implementation will begin on 1 January in the second year following the Year of Assessment (YA) in which the threshold is reached.

For example, if the RM3 million threshold is reached in YA2027, e-Invoice implementation will begin on 1 January 2029.

Save this guide and share it with business owners who are preparing for e-Invoice implementation.

e-Invoice Specific Guideline v4.8：Para 1.6.10 到底有什么条件？

很多企业只看到自己的年营业额低于 RM300万，就以为自己可以直接享有豁免。

其实，营业额门槛只是第一步，后面还必须同时检查 3 项条件：

第一，没有年营业额达到或超过 RM300万的法人股东；

第二，不是年营业额达到或超过 RM300万 的控股公司的子公司；

第三，没有年营业额达到或超过 RM300万 的关联公司或合资企业。

换句话说，即使本公司的营业额低于 RM300万，如果背后存在超标的法人股东、控股公司、关联公司或合资伙伴，也可能不符合 Para 1.6.10 的豁免条件。

实务上，建议企业先完成这 4 个检查：
🙋‍♀️ 股东是个人还是公司？

🙋‍♀️ 是否属于集团或控股架构？

🙋‍♀️ 是否存在达到 20% 或以上持股、直接或间接控制的关联公司？

🙋‍♀️ 是否有正式的 JV 协议或合资安排？

先看营业额，再看股权与集团关系；条件必须全部满足，才能确认豁免资格。

收藏这组 Carousel，逐项检查你的企业是否符合条件。

CCS 猫头鹰｜Beyond Numbers｜懂会计不求人

FAQ No. 12:

1) Exemption criteria met:
If turnover for YA2022 is less than RM3 million, an exemption applies in principle; if turnover reaches RM3 million in YA2023–YA2025, the requirement takes effect on July 1, 2026;

If the threshold is only reached at RM3 million in YA2026 or later, implementation begins on January 1 of the second tax year following the YA in which the threshold was met;

2) Exemption criteria not met: Even if the turnover for YA2022 is less than RM3 million, implementation must begin on July 1, 2026.

FAQ No. 13:

1) Revenue ≥ RM3 million in YA2023–YA2025：Implement from 1 July 2026；

2) Revenue < RM3 million + exemption criteria met: Exempt

3) It will only be reinstated when the RM3 million threshold is reached in the future;

4) Revenue < RM3 million but exemption criteria not met: Implement from 1 July 2026.

FAQ No. 13:

1) Revenue ≥ RM3 million in YA2023–YA2025：Implement from 1 July 2026；

2) Revenue < RM3 million + exemption criteria met: Exempt

3) It will only be reinstated when the RM3 million threshold is reached in the future;

4) Revenue < RM3 million but exemption criteria not met: Implement from 1 July 2026.

FAQ No. 15：

No Penalty!

1) Ali’s sole proprietorship recorded RM2.9 million in revenue in YA2022；

2) Revenue below RM3 million and Section 1.6.10 exemption criteria are met after that；

3) He is exempt from e-Invoice implementation；

4) No compliance action or penalty will be imposed, even though no e-Invoices were issued from 1 January 2026；

5) Ali may also continue implementing e-Invoice voluntarily.

FAQ No. 20:
May Stop Immediately!

1) Eileen’s sole proprietorship recorded RM2.6 million in revenue in YA2022；

2) Subsequent revenue remained below RM3 million；

3) She meets the Section 1.6.10 exemption criteria；

4) Being exempt means she does not have to continue issuing e-Invoices；

5) If revenue later reaches RM3 million, e-Invoice must be reimplemented from 1 January in the second year following the YA in which the threshold is reached；

6) She may also continue issuing e-Invoices voluntarily.

FAQ No. 16：

1）Mei Ling 的公司 YA2022 营业额为 RM800,000，YA2025 为 RM1.7 million；

2）营业额低于 RM3 million，并符合 Section 1.6.10 豁免条件；

3）即使没有从 1 July 2026 开始开 e-Invoices，也不会采取合规行动或处罚。

💕 不会被罚款；

💕 公司也可以选择继续自愿开具 e-Invoices。

FAQ No. 17：

Raj 的公司原本需要在2026年7月1日推行电子发票，但是因为其营业额低于 RM3 million，并符合 Section 1.6.10 豁免条件：

1）公司可以立即停止开具 e-Invoices；
2）不需要提交申请；
3）不需要 IRBM 事先批准；
4）也可以选择继续自愿开具，以支持政府数码化倡议。