BUAT AKAUN MURAH

Ramai yg pandai berniaga.. Untung masuk poket tapi tak ramai yg tahu pengurusan kewangan.

With effect from 2017, not all private companies (Sdn. Bhd.) in Malaysia are required to have their annual financial statements audited.
Pursuant to the Companies Act 2016, private companies that satisfy the prescribed criteria for audit exemption may be exempted from the statutory audit requirement.
Notwithstanding the exemption, such companies remain fully responsible for the preparation of financial statements in accordance with applicable accounting standards and for compliance with all statutory and tax filing obligations.

The government will raise the e-invoice exemption threshold from RM500,000 to RM1mil beginning 2026 as part of efforts to ease the burden on small and medium enterprises (SME).

Elakkan Liabiliti Cukai & Penalti Sehingga 45%

Kesilapan pengiraan, kelewatan penghantaran borang, atau rekod yang tidak lengkap boleh menyebabkan penalti LHDN meningkat sehingga 45% daripada cukai kena bayar.

Risiko ini boleh dielakkan dengan pematuhan yang tepat.

AL KAF MANAGEMENT SERVICES
• Penyediaan & semakan Borang Cukai
• Semakan rekod untuk pematuhan
• Nasihat percukaian individu & perniagaan

Hubungi: 019-873 4711
Profesional. Tepat. Lindungi kewangan anda.

Many entrepreneurs don’t fail because of poor sales — they fail because they ignore their finances.
Money isn’t everything, but without financial discipline, you’ll lose everything

Accrued Directors’ Salary/Fees – Accounting vs Tax Treatment

1. In Company Accounts

Dr: Directors’ Remuneration (Expense)

Cr: Accrued Directors’ Remuneration (Liability)

This is recorded as an expense in the company accounts even though not yet paid (accrual basis).

2. For the Director’s Personal Tax (LHDN – Malaysia)

A director is taxed only when the income is received or when the director has a legal right to claim it (“receivable/entitled”).

If the company only makes an accrual entry but:

there is no board resolution,

no contractual entitlement yet,
→ then not taxable for the director yet.

But if the company has approved the remuneration via board resolution/contract, then even if payment is not made, the director is considered entitled → taxable in that year of accrual.

📒 Simple Example

1. Case A – Accrued only, not formally approved yet

Company: Can still claim as expense.

Director: Not taxable yet.

2. Case B – Approved by board resolution / contractual right exists

Company: Claim as expense.

Director: Must declare as taxable income in that year, even if cash is received later.

✅ In Summary

If just accrued (no legal right yet): Not taxable to the director.

If approved / legally entitled (board resolution, contract): Taxable to the director in the year accrued, regardless of payment timing.

💥 Untung Besar, Akaun Kucar-Kacir?
Jangan tunggu sampai LHDN atau SSM ketuk pintu!

📌 Kami urus:

Akaun kemas & teratur
Laporan kewangan tepat
Cukai & e-Filing siap on time

💡 Bisnes naik, masalah turun.
Biar kami jaga nombor, anda jaga pelanggan.

📞 019-873 4711 — Hubungi sekarang!

💥 E-INVOICE – SENJATA LHDN MENGENAKAN SME? 💥

Syarikat besar? Dah lama bayar cukai, rekod semua cantik, sistem ERP berjuta ringgit.
SME? Baru nak cukupkan modal pusingan, dah kena tambah kos sistem, staf, training… sekarang setiap sen jualan kena lapor live ke LHDN.

🚨 Apa maksudnya?

Silap rekod sikit, penalti tunggu.

Terlewat submit, penalti tunggu.

Untung sikit pun, kos compliance makin naik.

Kalau dulu audit datang sekali-sekala, sekarang LHDN nampak semua transaksi hari-hari. Salah sikit, terus dapat surat cinta 💌.

👉 E-Invoice ini nampak macam “memodenkan cukai”, tapi realitinya — ini mesin pengesan salah laku yang paling power untuk SME.
Kalau akaun tak kemas, memang senang sangkut.

⚠️ Jangan tunggu sampai kena jerat.
📞 Sila hubungi *AL KAF MANAGEMENT SERVICES* untuk kemaskan akaun dan cukai sebelum terlambat.