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从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施

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图画版本 (Illustrate Version)


从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施

 01 注册成为EPF雇主

  • 尚未注册EPF的公司必须从2025年10月1日起注册成为EPF雇主。

  • 已有活跃EPF雇主账户的公司可继续使用现有账户，无需重新注册。

 注册渠道

  • EPF网站（仅限已在SSM注册的公司，LLP除外）

  • EPF柜台（适用于所有公司类型，包括LLP）

 02 缴纳供款比例和期限

雇主必须从2025年10月薪资起为非马来西亚公民员工扣缴并缴纳供款。

  • 供款比例：雇主 2%，员工 2%。

  • 供款期限：必须在隔月15号或之前缴清。

 03 维护工资记录

需记录以下员工信息，以备EPF审核：

  1. 员工全名

  2. EPF会员编号

  3. 性别、宗教、出生日期

  4. 证件类型及号码

  5. 护照到期日

  6. 工作准证类型

  7. 入职及离职日期

  8. 职位

  9. 常住地址

  10. 工资支付周期及薪资

  11. 其他报酬

  12. 员工供款额（扣除部分）

  13. 雇主供款额

 04 保持资料更新

  1. 地址变更：需在14天内通知EPF。

  2. 公司名称或公司性质变更（如独资变合伙）：需在21天内通知EPF。

  3. 使用KWSP 1表格提交变更信息。

  4. 若不再聘请员工或停止营业，必须在30天内通过邮寄/电邮提交KWSP 6（表格B）。


4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees

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4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees

中文版本

图画版本 (Illustrate Version)

 01 REGISTER AS AN EPF EMPLOYER 

  • Companies that have not registered with EPF must register as an EPF employer starting from 1st October 2025.

  • Employers with an active EPF employer account may continue using their existing account and are not required to register again.

 Registration Channels:

  • EPF Website (Only for SSM-registered companies, excluding LLPs)

  • EPF Counters (All company types, including LLPs)

 02 PAY CONTRIBUTIONS

Employers must deduct and remit contributions for non-Malaysian citizen employees starting with the October 2025 salary.

  • Contribution Rate: 2% employer’s share, 2% employee’s share.

  • Contributions must be paid on or before the 15th of the following month.

 03 维护工资记录

需记录以下员工信息，以备EPF审核：

  1. Full Name 

  2. EPF Membership No. 

  3. Gender, Religion, Date of Birth 

  4. ID Type & Number 

  5. Passport Expiry Date

  6. Work Permit Type 

  7. Employment Start & End Date 

  8. Occupation

  9. Permanent Address

  10. Wage Period, Salary & Other Remuneration

  11. Contribution Deductions (Employee & Employer Share)

 04 KEEP RECORDS UPDATED

  1. Inform EPF of any address change within 14 days.

  2. Inform EPF of company name or status changes (e.g., Sole Proprietorship → Partnership) within 21 days.

  3. Notify EPF using Form KWSP 1.

  4. If the company no longer has employees or has ceased operations, notify EPF within 30 days via KWSP 6 (Form B) (mail/email/other channels).

如何在 MyTax 搜索 Tin Number？

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如何在 MyTax 搜索 Tin Number？


TIN Number是实施电子发票时需要的资料，许多老板在这期间头痛供应商/顾客不提供TIN Number， 税务局已经听到我们的心声!


现在可以到MyTax官网搜索对方的Tin Number，只需拿到：

✅ IC Number

✅ Passport Number

✅ SSM Registration Number

就能快速查找Tin Number！


⚠️ 温馨提醒：

请勿滥用此功能，否则可能面临：

🚫 高达RM4,000罚款

🚫 长达1年监禁


您可以通过以下步骤快速找到TIN号码：


 登录 MyTax：https://mytax.hasil.gov.my/ 并点击“Carian TIN”

Screenshot 2025-08-11 121500


 对于个人/Enterprise，选择：

Screenshot 2025-08-11 121556


 对于其他，请选择：

Screenshot 2025-08-11 122237
Screenshot 2025-08-11 121838


 输入公司注册号码，您将获得TIN：

Screenshot 2025-08-11 122120

How to search Tin Number in MyTax?

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中文版本


How to search Tin Number in MyTax?


The TIN Number is required when implementing e-Invoicing. Many business owners have been frustrated during this period because suppliers/customers refused to provide their TIN Numbers, but the tax authority has heard our concerns! 😂


You can now search for the other party’s TIN Number on the MyTax official website. All you need is:
 ✅ IC Number
 ✅ Passport Number
 ✅ SSM Registration Number


⚠️ Friendly reminder:
 Do not misuse this function, or you may face:
 🚫 A fine of up to RM4,000
 🚫 Imprisonment of up to 1 year


You can quickly find the TIN Number with the following step:


Log in to MyTax: https://mytax.hasil.gov.my/ and click "Carian TIN"

Screenshot 2025-08-11 121500


 For Individual/Enterprise, Choose:  

Screenshot 2025-08-11 121556


 For Others, Choose:  

Screenshot 2025-08-11 122237
Screenshot 2025-08-11 121838


 Insert the company registration number, you will get the TIN：

Screenshot 2025-08-11 122120

2025年马来西亚销售与服务税(SST)各服务行业指南

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2025年马来西亚销售与服务税（SST）各服务行业指南

Group

服务

SST 门槛

SST Rate

A

酒店与住宿服务

RM 500,000

8%

B

餐饮服务

RM 1,500,000

6%





C

卡拉OK

RM 500,000

8%

按摩中心

RM 500,000

8%

夜总会

RM 500,000

8%

酒吧

RM 500,000

8%

健康/养生服务

RM 500,000

8%

D

私人俱乐部

RM 500,000

8%

E

高尔夫俱乐部与高尔夫练习场

RM 500,000

8%

F

博彩与赌博服务

RM 500,000

8%










G

维修／保养服务

RM 500,000

8%

律师服务

RM 500,000

8%

执业会计师服务

RM 500,000

8%

房地产代理

RM 500,000

8%

工程服务

RM 500,000

8%

建筑师服务

RM 500,000

8%

咨询／培训服务

RM 500,000

8%

资讯科技（IT）服务

RM 500,000

8%

管理服务

RM 500,000

8%

招聘服务

RM 500,000

8%

私人保安服务公司

RM 500,000

8%

网络平台服务

RM 500,000

8%



H

信用卡服务

RM 25 Flat Charges

RM 25 Flat Charges

保险与回教保险（Takaful）服务

RM 500,000

8%

金融服务

RM 1,000,000

8%







I

电讯服务

RM 500,000

6%

停车场经营服务

RM 500,000

6%

汽车维修服务

RM 500,000

8%

广告服务

RM 500,000

8%

电力输送与分销服务

RM 500,000

8%

国内航空客运服务

RM 500,000

8%

清洁服务

RM 500,000

8%

医疗服务（非大马公民）

RM 1,500,000

6%

传统与辅助医学服务（非大马公民）

RM 1,500,000

6%

联合健康专业服务（非大马公民）

RM 1,500,000

6%





J

物流服务

RM 500,000

6%

报关代理服务

NIL

6%

快递服务

RM 500,000

6%

进口应税服务

RM 500,000

8%

数码服务

RM 500,000

8%

K

租赁或出租服务（新增）

RM 1,000,000

6%

L

建筑工程

RM 1,500,000

6%


M

私人教育（非大马公民）

  • 学前、小学、中学教育

  • 高等教育机构


每年学费 > RM 60,000


6%


马来西亚皇家关税局（RMCD）管理的销售与服务税（SST）网站  

2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries

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中文版本


2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries

Group

Service Description

SST Threshold

SST Rate

A

Hotel & Accommodation

RM 500,000

8%

B

Food & Beverage

RM 1,500,000

6%





C

Karaoke

RM 500,000

8%

Massage Centre

RM 500,000

8%

Night Club

RM 500,000

8%

Pub

RM 500,000

8%

Wellness Services

RM 500,000

8%

D

Private Club

RM 500,000

8%

E

Golf Club & Golf Driving Range

RM 500,000

8%

F

Betting and Gaming

RM 500,000

8%










G

Maintenance / Repair Services

RM 500,000

8%

Lawyer

RM 500,000

8%

Public Accountant

RM 500,000

8%

Estate Agents

RM 500,000

8%

Engineering Services

RM 500,000

8%

Architects

RM 500,000

8%

Consultancy / Training

RM 500,000

8%

IT Services

RM 500,000

8%

Management Services

RM 500,000

8%

Employment Services

RM 500,000

8%

Private Agency

RM 500,000

8%

Online Platform

RM 500,000

8%



H

Credit Card

RM 25 Flat Charges

RM 25 Flat Charges

Insurance & Takaful

RM 500,000

8%

Financial Services

RM 1,000,000

8%







I

Telecommunication

RM 500,000

6%

Parking Operator

RM 500,000

6%

Motor Service Repair

RM 500,000

8%

Advertising

RM 500,000

8%

Transmission & Distribution of Electricity Services

RM 500,000

8%

Domestic Air Passenger Transport

RM 500,000

8%

Cleaning Services

RM 500,000

8%

Healthcare Services (Non-Malaysian Citizen)

RM 1,500,000

6%

Traditional and Complementary Medicine Services (Non-Malaysian Citizen)

RM 1,500,000

6%

Allied Health Services (Non-Malaysian Citizen)

RM 1,500,000

6%





J

Logistic Services

RM 500,000

6%

Custom Agent

NIL

6%

Courier Services

RM 500,000

6%

Imported Taxable Services

RM 500,000

8%

Digital Services

RM 500,000

8%

K

Rental or Leasing (New)

RM 1,000,000

6%

L

Construction Works

RM 1,500,000

6%


M

Private Education (Non-Malaysian Citizen)

- Pre-school, Primary, Secondary Education

- Higher Education Institutions


Yearly Tuition Fees > RM 60,000


6%


Royal Malaysian Customs Department Official Website

在马来西亚解散有限责任合伙企业(LLP)

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【在马来西亚解散有限责任合伙企业（LLP）指南】

如果您希望在马来西亚解散您的有限责任合伙企业（LLP），了解《2012年有限责任合伙法令》下的规定是非常重要的。


什么是 LLP 解散（Dissolution）？

解散是指有限责任合伙企业（LLP）正式终止其存在的法律程序。完成解散后，该企业将从公司注册局（SSM）记录中除名，不再具有法律身份。

 法律条文依据   

  • 第50条文（Section 50）：说明合伙人自愿解散 LLP 的流程。

  • 第51条文（Section 51）：赋予公司注册局（SSM）在特定条件下，有权将 LLP 从注册册中除名。⚠️ 目前并无针对第51条的正式申请程序或指引，因此 LLP 不能主动以此条文申请除名。

 如何提交解散申请？   

  • 平台：线上提交，请登入 SSM4U Portal

  • 申请人资格：必须是 LLP 的合伙人，并已注册为 “已验证用户”（Verified User）或 “专业已验证用户”（Verified Professional User）

  • LLP 的合规负责人（Compliance Officer）如同时为合伙人，也可提交申请✅

 需要支付SSM的费用：    

(并非支付HBA的费用)

  • 解散申请费：RM100

  • 延长期限申请费：RM50（若未能在时限内提交，可申请延长期限）

  • 撤回申请费：RM100

 如果需要延期：    

  • 必须在通知期结束后的 7天内 提出延期申请

  • 注册官可批准最长 30天的延期（从原7天期限起算）

 可以撤回申请吗？    

可以。申请人可在注册官发出解散声明前，通过书面方式说明原因以撤回申请。

⚠️ 撤回费为 RM100。

 是否可以提出异议？    

可以。任何合伙人或债权人皆可在以下日期中较迟的 30天内提出异议：

  • 发出通知给合伙人的日期，或

  • 报章刊登通知的日期


📮 异议必须以书面形式提交至：

Director  

Registration Services Division (Insolvency Section)  

Suruhanjaya Syarikat Malaysia (SSM)  

Level 19, Menara SSM@Sentral  

No. 7, Jalan Stesen Sentral 5  

Kuala Lumpur Sentral, 50623 Kuala Lumpur  

Email: enquiry@ssm.com.my  

 所需支持文件：    

  1. 来自内陆税收局（LHDN）的无异议函

  2. 发给所有合伙人的通知副本（需附上已签收证明或挂号邮寄凭证）

  3. 报章广告 副本（需分别刊登在 马来文报章 与 英文报章）

  4. 根据第50(3)条所作出的法定声明（Statutory Declaration）

    1. 需由宣誓官（Commissioner for Oaths）验证

 线上表格填写：    

  • VW101 - LLP 解散声明通知

  • VW107 - 分配完成通知（即使 LLP 没有任何资产也必须提交）

    • 须在资产分配完成后的 14天内 提交

 重要提醒：    

  • 解散申请必须在以下日期中较迟的 7天内提交：

    • 合伙人通知日期，或

    • 报章广告日期

  • VW101 与 VW107 均为线上表格，无需提交纸本副本

  • 指南中提供马来文及英文广告样本（附录A和B），以及法定声明样本供参考

📝 需要协助办理 LLP 解散手续？

我们提供一站式服务，从文件准备、内陆税务函申请、报章广告到线上提交流程，全程专业协助您完成 LLP 解散！

这篇文章参考马来西亚SSM官方网站

Dissolution of Limited Liability Partnership (LLP)

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中文版本

Dissolution of Limited Liability Partnership (LLP)
If you're looking to wind up your LLP in Malaysia, it's important to understand the requirements under the Limited Liability Partnerships Act 2012.

 Legal Provisions   

  • Section 50: Governs voluntary winding-up by partners.

  • Section 51: Grants the Registrar power to strike off an LLP. Note: Currently, there is no application process or guideline for strike-off under this section.

 How to Submit the Application?   

  • Platform: Online submission via SSM4U Portal

  • Eligibility: Must be a Partner of the LLP and registered as a Verified User or Verified Professional User.

  • A Compliance Officer who is also a Partner may also apply.

 How Much Fees Charges by SSM?

  • Application Fee: RM100

  • Extension of Time (if needed): RM50

  • Withdrawal of Application: RM100

 Extension of Time

  • Must be requested within 7 days from the end of the initial notice period.

  • Registrar may grant an extension up to 30 days from the 7-day deadline.

 Can the Application Be Withdrawn?

Yes. The applicant may withdraw the application before the Registrar issues the declaration of dissolution by submitting a written explanation. Withdrawal fee: RM100.

 ⚠️ Objections

Any partner or creditor can file an objection within 30 days of:

  • The date of notice to partners, or

  • The publication date in newspapers (whichever is later).


Objections must be submitted in writing to:

Director  

Registration Services Division (Insolvency Section)  

Suruhanjaya Syarikat Malaysia (SSM)  

Level 19, Menara SSM@Sentral  

No. 7, Jalan Stesen Sentral 5  

Kuala Lumpur Sentral, 50623 Kuala Lumpur  

Email: enquiry@ssm.com.my  

 Supporting Documents Required

  1. LHDN No-Objection Letter

  2. Notice to Partners (under Section 50(4)) with proof of receipt

  3. Newspaper Publications – both BM & English versions

  4. Statutory Declaration (under Section 50(3)), attested by a Commissioner for Oaths

  5. Online Forms:

    1. VW101 (Notification of Declaration of Dissolution)

    2. VW107 (Notice of Completion of Distribution) – to be submitted within 14 days after surplus distribution (required even if there are no assets)

 Important Notes:

  • Application must be submitted within 7 days from the later of:

    • Notice sent to partners, or

    • Newspaper advertisement date


  • VW101 and VW107 are online templates – no hardcopy submission required


  • Samples for notices and statutory declaration can be found in SSM’s guideline appendices.

📞 Need help with LLP dissolution in Malaysia?

Let our team assist you from preparation to submission✅


👉 Contact us today for a consultation.


Info are refer from Malaysia Official SSM Website:

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Company Striking-Off in Malaysia

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Company Striking-Off in Malaysia
Striking off a company is a common way to formally close an inactive business in Malaysia. It's a cost-effective alternative to winding up and is governed under Section 550 of the Companies Act 2016. However, not every company qualifies. Here's a full breakdown of what you need to know:

 Key Eligibility Criteria  

  1. Company Status & Operations

    1. Ceased Operations: Business must have completely stopped.

    2. No Assets or Liabilities: Company should not hold assets or owe any liabilities.

    3. No Outstanding Debts: Must settle all dues with:

      1. Companies Commission of Malaysia (SSM)

      2. Inland Revenue Board (LHDN)

      3. EPF, SOCSO, HRDF, and other relevant authorities


  1. Shareholder & Legal Requirements

    1. Shareholder Consent: Majority shareholders must agree to the striking off.

    2. No Legal Proceedings: Company must not be involved in any local or international court cases.

    3. No Registered Charges: No pending charges with SSM.


  1. Other Conditions

    1. Company information at SSM must be up to date

    2. All company bank accounts must be closed

    3. No return of capital to shareholders prior to striking off

    4. Not a holding/subsidiary company

    5. Not a housing developer or "Guarantor Corporation"

    6. Obtain waiver letters from directors/creditors (if applicable)

 The Striking-Off Process 

  1. Preparation by Company Secretary:

    1. Cover letter to SSM

    2. Directors’ declaration

    3. Shareholders’ resolution

    4. Latest management accounts

    5. Relevant supporting documents

  2. Submission:

    1. Application submitted to SSM

  3. Publication:

    1. SSM will publish a Notice in the Gazette

    2. If no objections arise, the company will be officially struck off the register


 ⚠️ Important Considerations：

  1. Reinstatement Risk: SSM may reinstate the company within 7 years if there’s evidence of continued business activity.


  1. Cost-Effective: Generally cheaper than voluntary liquidation.


  1. Director’s Liability: Directors may still be liable for offences committed before dissolution.


  1. Tax Clearance: Required from LHDN (may be waived for dormant companies)


📞 Need assistance with company strike-off in Malaysia?

Our experienced team can guide you from assessment to application.


👉 Contact us today for a consultation.

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Malaysia Income Tax – Types of Tax Return Forms

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Malaysia Income Tax - Types of Tax Return Forms

Malaysia Income Tax - Types of Tax Return Forms


马来西亚收入税务申报 - 各个种类

马来西亚收入税务申报 - 各个种类