Friday, 26 December 2014

Malaysia-Something new is coming...

Something new is coming...

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Malaysia-Notification from the Wilayah Land Office: Quit Rent for the year 2015

Notification from the Wilayah Land Office: Quit Rent for the year 2015

SBC/CIR/098/2014  19th December 2014    

Dear Members,    Notification from the Wilayah Land Office: Quit Rent for the year 2015    Click below is the Guideline from the Wilayah Land Office for the Quit Rent for year 2015    Thank you,     Vishnu Kumar,  Chairman  Selangor Bar Committee


Malaysia-Right to travel abroad

In the Federal Court case of Lee Kwan Woh v Public Prosecutor [2009] 5 MLJ 301, it was held that:-

"...[14] When art 5(1) is read prismatically and in the light of art 8(1), the concepts of 'life' and 'personal liberty' housed in the former are found to contain in them other rights. Thus, 'life' means more than mere animal existence and includes such rights as livelihood and the quality of life (see Tan Tek Seng's case). And 'personal liberty' includes other rights such as the right to travel abroad. See Loh Wai Kong v Government of Malaysia [1978] 2 MLJ 175, where Gunn Chit Tuan J said that 'personal liberty' includes 'liberty to a person not only in the sense of not being incarcerated or restricted to live in any portion of the country but also includes the right to cross the frontiers in order to enter or leave the country when one so desires'...."

Malaysia-CCH Workshop - Practical Accounting for GST and Managing GST Risk @ KL

CCH Workshop - Practical Accounting for GST and Managing GST Risk @ KL

                                                                 If this workshop does not relate to you, kindly assist to forward to the relevant people.

                  Practical Accounting for GST and Managing GST Risk

             Date   :    10, 11 & 12 February 2015 (Tuesday-Thursday)
   Time   :    9.00 am - 5.00 pm
   Venue :    Concorde Hotel, Kuala Lumpur


  Date    :    10, 11 & 12 March 2015 (Tuesday-Thursday)
  Time   :     9.00 am - 5.00 pm
  Venue :     Concorde Hotel, Kuala Lumpur

                  WHO SHOULD ATTEND

Ø  General Manager
Ø  Accountant
Ø  Finance Manager
Ø  Accounting staff
Ø  Business Entrepreneur
Ø  Tax Manager
Ø  Staff from operations, sales, logistics and administration

Malaysia's Budget 2014 announced that Goods and Services Tax (GST) will be introduced in Malaysia at the rate of 6% with effect from 1 April 2015. The Goods and Services Tax (GST) Bill 2014 was passed on 7 April 2014 and the Goods and Services Tax Act 2014 (Act 762) was gazetted by Malaysia government on 19 June 2014. From now to the actual implementation of GST in Malaysia is less than 10 months. Faced with an increased risk for businesses to be GST Ready, there is an urgent need to examine and understand GST issues that may be incorrectly treated or overlooked altogether.

CCH Executive Events presents a 3-day workshop specially designed to provide an understanding of Manual Accounting System and also walkthrough of the GST Ready Computerised Accounting System. It will also give a clear insight into the major areas of concern of accounting process and GST compliance. This will then assist you in refining your own GST accounting system, and at the same time clear your doubts and equip you with skills to resolve GST uncertainties and avoid heavy GST penalties.


ü  Understanding how GST affects Double Entry Concept and Accounting Process
ü  Preparation of Financial Statements and performing Bank and GST reconciliation
ü  Understanding and Application of Special GST and Accounting transactions
ü  Managing Special Accounting and GST Adjustments
ü  Know the risk of choosing the wrong GST Tax Codes
ü  Mastering the complexities of the GST 03 return
ü  How to keep proper records for GST Compliance


Day 1
§  Understanding GST Risk Management
§  Managing Accounting System
§  Managing Accounting and GST Process
§  Difference between Financial Reporting and Accounting of GST
§  Understanding Fundamental Accounting Principles and GST Concepts
§  Accounting Basis and GST Basis
§  How GST Impacts Accrual Basis and Cash Basis
§  Recording and Accounting of Business Transactions and Balance Day Adjustments
§  Question and Answer Session

Day 2
§  Recording and Accounting of GST Special Transactions and GST Adjustments
§  Accounting for GST Transitional Issues
§  Performing Bank Reconciliation
§  Preparing of Management Reports
§  Understanding of GST Tax Codes and Its Application
§  Keeping of Proper Records for GST Compliance
§  Understanding the Difference Between Types of Invoices and Other Documents
§  Question and Answer Session

Day 3
§  Computerised Accounting System
§  Setting Up Opening Balances
§  Setting Up Tax Codes
§  Understanding GST Audit File
§  Entering Business Transactions Through Different Day Books of Prime Entries
§  Entering Accounting and GST Adjustments
§  Printing of Aging Analysis
§  Printing of Financial Statements
§  Mastering of GST 03 Form
§  Performing GST Reconciliation
§  Managing GST Audit
§  Question and Answer Session

*Basic knowledge of GST is required for attending this workshop.
*Note: Participants are advised to bring their calculators to this highly interactive course which covers practical case studies.


Dr. Robin Chia

Executive Director of GST, Corporate Advisory and Training,
Tricor Malaysia

Dr Robin Chia is currently the Executive Director of GST, Corporate Advisory and Training in Tricor Malaysia and is a Chartered Accountant in Malaysia, Singapore, Australia and United Kingdom. He is also an Adjunct Professor and Provincial Business Ambassador in the Republic of China. He specialises in tax and GST and possesses vast experience in dealing with the tax authorities over GST issues, rulings, audit and investigations on behalf of his clients. He also acts as an adviser of an IT and Business Consultancy Company specialising in ERP and Computerised Accounting System and also pioneered in reforming GST ready accounting systems that is approved by the Royal Malaysian Customs Department. He has undertaken numerous GST implementations for large and small enterprises. Robin is also a frequent speaker for many professional bodies within South East Asia and has done extensive research on Accounting and Auditing Standards, Goods and Services Tax, Risk Management and Internal Audit, Corporate Fraud and Forensic Accounting. He has also been invited to speak with Government and other institutions in Singapore, Malaysia, China, Hong Kong and Vietnam and has conducted numerous external training, seminars and workshops since 1996. Robin is currently the Chairman and Technical Advisor for CCH RCCM Network and is advising many large companies in Malaysia on the implementation and Getting Ready for GST.


** Fee includes workshop materials, certificate of attendance, lunch and refreshments.

For workshop 10 – 12 February 2015 :-
Early Bird Fee by 12 January 2015 :  RM2,520.00
Regular Fee :  RM2,800.00

For workshop 10 – 12 March 2015 :-
Early Bird Fee by 10 February 2015 :  RM2,520.00
Regular Fee :  RM2,800.00

If brochure for workshop 10 – 12 March 2015 is required, kindly let me know via a return e-mail.

This workshop is HRDF claimable under the Skim Bantuan Latihan and to sign up, please complete the registration form attached and scan to e-mail back to me
or fax to 03-2026 2093.

Do contact me anytime for further clarification and assistance. 

Thanks & regards,

Sarah Abdullah
Senior Events Consultant 

Commerce Clearing House (M) Sdn Bhd
Level 26, Menara Weld
No. 76, Jalan Raja Chulan, 50200 Kuala Lumpur
D   :  +603 2024 8608
F    :  +603 2026 2093
E    :

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Malaysia-Right to travel abroad

In LOH WAI KONG v GOVERNMENT OF MALAYSIA & ORS [1978] 2 MLJ 175, it was held that:-

"...Having considered the arguments of counsel for the applicant and of counsel for the respondents and both the majority and minority judgments in the said Satwant Singh's case, I would prefer with respect to follow the majority judgment which is the decision of the Indian Supreme Court in that case. In my humble opinion, Clause (2) of Article 9 of our Constitution only guarantees to every citizen the right to move freely throughout Malaysia and to reside in any part thereof. Our Constitution naturally cannot guarantee freedom of movement to every citizen or to any person in territories outside Malaysia. Article 5(1) of our Constitution is not only applicable to citizens but also guarantees the liberty of any person including non-citizens whilst in this country. The expression "personal liberty" must therefore be liberty to a person not only in the sense of not being incarcerated or restricted to live in any portion of the country but also includes the right to cross the frontiers in order to enter or leave the country when one so desires. Refusal or withdrawal of one's passport should therefore not be seen so much as affecting the right of a person to travel abroad but should be considered, in my view, in the light of whether there is violation of his right of personal liberty under Article 5(1) of our Constitution.

Having reached the conclusion that because refusal or delay in granting the applicant a passport was tantamount to preventing him from leaving the country and was a restraint on his person, it was therefore next necessary to consider whether he was deprived of personal liberty in this case in accordance with law. "Law" is defined in Article 160(1) of the Constitution to include "written law, common law in so far as it is in operation in Malaysia or any part thereof, and any custom or usage having the force of law in Malaysia or any part thereof". Up to the present moment there is no statute in this country governing the issue, renewal or withdrawal of passports. But with respect I do not think that the position in this country now is similar to that in England where the power to grant, withhold or withdraw a passport is a prerogative power. In the case of the exercise of statutory powers, British Courts may pronounce the purported exercise of such a power invalid if it was exercised without lawful authority, but in the case of prerogative powers, however, the general rule is that British Courts, if required to determine the validity of the exercise of prerogative powers, are limited to ascertaining the existence and scope of such powers and will not consider the sufficiency of the grounds on which they have been exercised. (See Chandler & Ors v Director of Public Prosecutions [1962] 3 All ER 142; Blackburn v Attorney-General [1971] 2 All ER 1380). Of the executive powers vested in the British Central Government and bearing directly on individual rights and interests, relatively few are derived from the royal prerogative. Examples of such prerogative powers are the power to grant, withhold or withdraw a passport; to requisition property and intern enemy aliens in wartime; to grant charters of incorporation to university institutions; to pardon persons convicted of crimes. (See Halsbury's Laws of England (4th Ed.) Vol. 1 paragraph 19).
In this country, as in India, we now have a written constitution and whatever may have been the position previously, it is now provided in Article 39 of our Constitution that the "executive authority of Malaysia shall be vested in the Yang di-Pertuan Agong and exercisable, subject to the provisions of any federal law and of the Second Schedule, by him or by the Cabinet or any Minister authorised by the Cabinet but Parliament may by law confer executive functions on other persons". Article 40 which follows Article 39 then divides the functions of the Yang di-Pertuan Agong into those which he may exercise in his discretion and those which he must exercise in accordance with ministerial advice. Except for the functions specified in Clause (2) of Article 40 which the Yang di-Pertuan Agong may act in his discretion, the Yang di-Pertuan Agong in the exercise of his other
1978 2 MLJ 175 at 179
functions under the Constitution or federal law shall act in accordance with the advice of the Cabinet or Minister acting under the general authority of the Cabinet. The executive authority of Malaysia which is vested in the Yang di-Pertuan Agong is therefore exercisable either directly i.e. personally or through officers subordinate to him. In our present case, although at present there is no statute governing the issue and withdrawal of passports, yet it is clear from the Ninth Schedule List, I (item 1(f) of the Federal List) that passports are a matter in respect of which Parliament may make laws. In my humble opinion, the power to grant, withhold or withdraw passports is not now a prerogative exercisable by the Yang di-Pertuan Agong personally, but is one of the functions within the executive authority referred to in Article 39 of the Constitution. Any executive action through officers subordinate to the Yang di-Pertuan Agong in exercise of that function in respect of passports etc. is reviewable by the courts and the non-existence of a statutory enactment covering that function does not make it any less so. In other words, I was of the view that as the issue or withdrawal of passports is not a prerogative, the exercise of the executive discretion in this case can be reviewed by the courts, and an order, if necessary, can be made under section 44(1) of the Specific Relief Act, 1950, to direct the third and fourth respondents to issue a passport to the applicant...."

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