MINIT MESYUARAT WORKING GROUP LHDNM BERSAMA PERSATUAN AKAUNTAN DAN PENGAMAL PERCUKAIAN DIALOG DESIRE BIL. 1 / 2019 Tarikh: 22 April 2019 (Selasa) Masa: 10:00 pagi Tempat: Bilik Mesyuarat Bendahara, Aras 1, Menara Hasil, Ibu Pejabat LHDNM Cyberjaya, Selangor. SENARAI KEHADIRAN WAKIL LHDNM
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MINIT MESYUARAT WORKING GROUP LHDNM BERSAMA
PERSATUAN AKAUNTAN DAN PENGAMAL PERCUKAIAN
DIALOG DESIRE BIL. 1 / 2019
Tarikh: 22 April 2019 (Selasa) Masa: 10:00 pagi
Tempat: Bilik Mesyuarat Bendahara, Aras 1, Menara Hasil,
Ibu Pejabat LHDNM Cyberjaya, Selangor.
SENARAI KEHADIRAN WAKIL LHDNM
SENARAI KEHADIRAN WAKIL
BADAN PROFESIONAL DAN PENGAMAL PERCUKAIAN
1. UCAPAN PENDAHULUAN PENGERUSI
1.1 Pengerusi memulakan dengan ucapan salam, selamat pagi dan selamat
datang kepada ahli-ahli mesyuarat yang terdiri daripada wakil-wakil
badan profesional dan pengarah-pengarah Jabatan / Bahagian serta
wakil yang hadir ke mesyuarat DESIRE bagi tahun 2019.
1.2 Sesi dialog ini adalah bertujuan untuk menambahbaik sistem
penyampaian perkhidmatan LHDNM kepada pembayar cukai dan
mewujudkan tax eco-system yang sihat. Pengerusi mengalu-alukan
sebarang cadangan dan maklum balas dari badan-badan profesional
berkaitan penambahbaikan prosedur operasi untuk meningkatkan
perkhidmatan LHDNM termasuk e-Filing.
1.3 Badan profesional ini memainkan peranan yang penting kepada
kerajaan, khususnya LHDNM kerana sebagai pihak yang berhubung
rapat dengan pembayar cukai perlu bertanggungjawab membantu
kerajaan dan LHDNM dalam memberikan penerangan kepada
pembayar cukai berkaitan sistem percukaian dan perkhidmatan baharu
yang diperkenalkan sebagai kemudahan kepada pembayar cukai.
1.5 Dalam mesyuarat ini, isu-isu berkaitan operasi yang dikemukakan oleh
badan profesional dan badan pengamal percukaian ini telah di semak
dan di buat penambahbaikan bagi melancarkan lagi operasi percukaian
serta meningkatkan kecekapan sistem percukaian di samping
memudahkan urusan percukaian di pihak pembayar cukai dan ejen
cukai.
2. PERBINCANGAN ISU DAN MAKLUM BALAS LHDNM
2.1 Lampiran 1 – CTIM Memorandum On Compliance and Operational
Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected] / [email protected]
Maklumbalas LHDNM For clarification of “a company is so related to another company which is itself so related to a third company” is as per subparagraph (b) of Section 2(4). Please refer to Examples 1 and 2 of paragraph 1.5 of Chapter 1, Malaysian Transfer Pricing Guidelines. Thus, all these companies in the examples will be considered to be in the same group in accordance with subsection 2(4) of the ITA. Further examples and explanation on this matter and other issues pertaining to the controls will be provided on the IRB website.
2. Paragraph 7.5.10 of the “Rangka Kerja Audit Cukai 2018”
With reference to the attached IRB’s “Rangka Kerja Audit Cukai 2018”, we noted that
paragraph 7.5.10 has stated as follows: [Please refer to Appendix 2]
Kes audit perlu diselesaikan dalam tempoh tiga (3) bulan (90 hari kalendar) dari
permulaan tarikh lawatan audit. Sekiranya kes tidak dapat diselesaikan dalam tempoh
tiga (3) bulan, pembayar cukai akan dimaklumkan oleh LHDNM.
CTIM comments:
We would like to seek clarification on whether to apply the three (3) months or 90 days
for audit case completion.
Maklumbalas LHDNM
Kes perlu diselesaikan dalam tempoh 3 bulan terhad kepada 90 hari kalendar. Pindaan
Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected] / [email protected]
3. Item R5b of Form e-C 2018 - Reporting Notification submitted
Kindly confirm our understanding that the purpose of this disclosure is to verify if the
taxpayer has complied with the notification requirements under Paragraph 6 of the CbCR
Rules, and that it is applicable to both reporting and non-reporting entities.
The English translation stating “Reporting Notification submitted” seems to imply that the
section applies only to “Reporting entities”.
CTIM comments:
a) Please confirm.
b) We would like to suggest to add in a box (option) for “Not relevant”.
Maklumbalas LHDNM (a) Reporting Notification submitted refers to both Reporting Entity and also Non-
reporting Entity. The C2018 handbook has been amended to give a more accurate explanation of R5 matters. Applicable amendments have been uploaded on the IRB website.
(b) Appropriate amendments pertaining to CbCR disclosure have been made in e-C 2019.
Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected] / [email protected]
10. Monthly Tax Deduction (MTD) for locum doctors
During MTD audit, some IRB officers instructed employers to pay MTD for locum doctors
whom are not employees, even though these locum doctors have fixed working hours.
[Please refer to Appendix 3]
CTIM Comments:
In our view, locum fee paid to the doctors should not be subject to MTD as these doctors
are self-employed (contract for service) and not an employee (contract of service).
Please confirm.
Maklumbalas LHDNM
Persoalan sama ada bayaran kepada ‘locum doctors’ tertakluk kepada Potongan Cukai Berjadual (PCB) adalah bergantung kepada ‘nature of relationship’ antara ‘locum doctors’ dengan klinik/hospital. ‘Nature of relationship’ ini bermaksud sama ada khidmat ‘locum doctor’ ini berdasarkan kepada ‘contract of service’ atau ‘contract for service’. Sekiranya wujud ‘contract of service’ antara ‘locum doctor’ dengan klinik/hospital, maka bayaran kepada ‘locum doctors’ adalah tertakluk kepada PCB.
Kajian dijalankan ke atas praktis di Malaysia apabila sesebuah klinik / hospital
memerlukan khidmat locum doctor. LHDNM akan memberikan maklum balas kepada
kajian dan amalan praktikal oleh klinik dan hospital dan memastikan layanan cukai
sewajarnya di ambil kira dalam pengiraan PCB.
Mesyuarat bersetuju dengan cadangan CTIM dan proses kerja dalaman perlu
dikemaskini serta perlu dimaklumkan kepada semua pegawai audit PCB. Secara
umumnya, layanan cukai adalah bergantung kepada nature of relationship sama ada
Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected] / [email protected]
APPENDIX 4 myIDENTITY: Notification of updates of contact information (correspondence address, email and mobile phone number) (please refer to item 12 on page 15 of this Paper)
Malaysian Institute of Accountants (MIA) Dewan Akauntan Unit 33-01, Level 33, Tower A The Vertical, Avenue 3 Bangsar South City No. 8, Jalan Kerinchi 59200 Kuala Lumpur [Web] http://www.mia.org.my [Phone] + 60 3 2722 9200 [Fax] + 60 3 2722 9100
The Malaysian Institute of Certified Public Accountants (MICPA) No.15, Jalan Medan Tuanku
e-Filing of Form e-TC Late receipt of correspondences
1. Formula for Determination of MTD Based on the MTD Scheduler Table Unavailability of bilingual guidelines and / or explanatory notes, etc. Utilisation of tax credits against future tax instalment payments / tax payable to be automated Per diem allowances Section 91 of the ITA in relation to assessments and additional assessments in certain cases Section 103(1A) – Tax payable notwithstanding any appeal Section 112 of the ITA in relation to penalty imposed on late filing of return Appeals External body to handle complaints Use of Big Data technology for information gathering
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1. e-Filing of Form e-TC
Issue:
The Form e-TC has been released for the unit trust / property trust to file their tax return electronically from Year of Assessment 2018. The following issues faced by tax agents when filing the Form e-TC for Year of Assessment 2018 on behalf of its clients have been escalated to the IRBM’s officers through phone calls and emails have yet to be resolved.
i. Unable to insert a negative sign under “Pendapatan bersih tahunan
semasa” column
Previously, the system allowed the user to key in a negative figure
under the “Pendapatan bersih tahun semasa” column. Although the
negative sign “i.e., -” is not shown in the Form e-TC, the total is summed
up correctly.
The system no longer allows the user to key in a negative figure under
the above said column.
ii. Incorrect balance carried forward
The “baki hantar hadapan” of the Form e-TC will automatically become
zero if the amount of loss is greater than the amount of balance brought
forward under the “Pendapatan tidak diagihkan” column (see cells circled
in black in Appendix 1).
iii. Blank page
Sometimes, the first page of the Form e-TC will appear blank (please refer
to the 2 different Forms e-TC attached in Appendix 2).
Comment: As the issues cannot be resolved before the filing deadline, the tax agents have submitted the manual Form TC instead. It is hoped that the issues can be resolved quickly to encourage more taxpayers to file return forms electronically.
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Maklumbalas LHDNM i. & ii. Penambahan petak untuk tandakan nilai negatif hanya dapat dibuat
mulai Tahun Taksiran 2019.
Bagi Tahun Taksiran 2018, Jabatan Operasi Cukai mencadangkan
pengisian seperti berikut sebagai penyelesaian:-
Jika ada pendapatan – Masukkan amaun pendapatan
Jika kerugian – Isikan ‘0’.
iii. Masalah telah di kenal pasti dan tindakan pembetulan sistem telah dilakukan pada 2 April 2019. Pihak MIA & MICPA boleh memberi maklum balas semula jika masalah masih berlaku.
Semakan ke atas borang C, PT dan TA membenarkan ruangan untung rugi tahun semasa diletakkan amaun negatif. Oleh itu cadangan pindaan di atas boleh dilakukan seperti cadangan untuk penyeragaman dengan borang lain.
2. Late Receipt of Correspondences Fact of the case:
Despite the IRB’s notification that correspondences (except for service of notice under Section 145) to taxpayers will be sent via e-mail or fax if email is not available, late receipt of correspondences from the IRB via post is still happening. Details of the cases are appended in the table below and Appendix 3:
Maklumbalas LHDNM
Surat pertama: i. Ini merupakan kes pengeluaran surat tawaran PKPS bagi semua
kategori kod CMS PAM. ii. Kes diagihkan dalam CMS pada 18/12/2018 atas kod 0F,6 (Ada CP204
tetapi tidak dikenakan cukai). iii. Surat Tawaran PKPS bertarikh 19/12/2018 telah disediakan secara
manual mengikut format Memo JPC 27/11/2018. iv. Surat ini dihantar secara pos oleh Unit Pentadbiran. v. Penerimaan Surat mengikut rekod pembayar cukai adalah 14 Januari
2019.
Type of
Correspondences
IRB Branch Date of
Correspondence
Date of Receipt
Tax audit letters Cheras 29 November 2018 14 January
2019
SVDP letters Petaling Jaya 19 December 2018 14 January
2019
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Isu kelewatan penerimaan surat di pihak pembayar cukai adalah di luar kawalan kerana melibatkan pihak ketiga. Walau bagaimanapun, cadangan MIA untuk mengemukakan surat kepada pembayar cukai melalui emel/faks boleh dipertimbangkan jika maklumat terkini pembayar cukai sentiasa dikemaskini sistem. Maklumbalas LHDNM Surat kedua:
i. Surat CP800 telah dikeluarkan pada 29/11/2018. ii. Surat telah dikemukakan ke Unit Mel/Pentadbiran cawangan pada
30/11/2018 untuk dihantar ke Pos Malaysia. iii. Pihak Unit Mel cawangan menghantar surat berkenaan pada hari
berikutnya. iv. Proses kerja Unit Mel cawangan, surat-surat akan dihantar setiap hari
ke Pos Malaysia. v. Tiada rekod atau senarai dibuat bagi penghantaran surat biasa kerana
bilangannya yang tinggi.
Cadangan untuk mengelakkan kelewatan penerimaan surat di masa hadapan oleh pembayar cukai, surat akan dikeluarkan melalui emel oleh pihak pegawai cawangan. Pengenalan MyTax dan semua urusan akan dihantar melalui emel kepada inbox pembayar cukai. Pembayar cukai wajib mengisi maklumat alamat e-mel di e-Filing.
3. Formula for Determination of MTD Based on the MTD Scheduler Table Presently the formula for determination of MTD based on the MTD Scheduler Table allows for the deduction of contributions to approved provident subject to the maximum combined life insurance and EPF relief allowed. With the segregation of the income tax relief on contributions to approved funds up to RM4,000 and income tax relief on takaful contributions or payment for life insurance premiums up to RM3,000 with effect from Year of Assessment 2019 onwards, the Institutes would like to propose for the IRBM’s consideration to include the deduction for takaful contributions or payments for life insurance premiums into the formula to minimise tax refund cases for individual taxpayers. Maklumbalas LHDNM Disarankan supaya menggunakan Kalkulator PCB yang terdapat di Portal Rasmi LHDNM bagi menggantikan penggunaan Jadual PCB. Kalkulator PCB boleh mengambil kira potongan sumbangan takaful atau bayaran premium insurans nyawa.
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4. Unavailability of bilingual guidelines and / or explanatory notes etc. The Form e-C explanatory notes (YA 2017) and many Guidelines (e.g. RPGT Guidelines) issued are available in Bahasa Malaysia only. Given the number of multinational companies (MNC) operating in Malaysia, there are many companies’ officers and/or directors required to sign off on documents, who are foreigners and do not understand Bahasa Malaysia. Without the bilingual forms and/or guidelines, the respective signatories would find it challenging as they would then be required to sign off on documents which they do not comprehend. We would like to propose for the Inland Revenue Board of Malaysia (IRBM) to consider issuing all the forms and/or guidelines in English as well to attract foreign investments. Maklumbalas LHDNM Nota Penerangan Borang C versi Bahasa Inggeris Tahun Taksiran 2017 tidak dikeluarkan. Walau bagaimanapun, Buku Panduan Borang C versi Bahasa Inggeris Tahun Taksiran 2018 telah di muat naik ke Portal Rasmi LHDNM untuk rujukan. 5. Utilisation of tax credits against future tax instalment payments / tax payable to be automated Currently, applications for the utilization of tax credits against future tax installment payments / tax payable are done manually, by sending in letters (via post and e-mails) to the IRBM, and/or lodging in the applications at the IRBM’s counter. This is a time consuming process as taxpayers would be required to follow up with the IRBM officers on the approvals, or travel to the IRBM’s office to lodge in the application. We would propose for the IRBM to consider automating this process. For example, taxpayers can be provided an option to automatically utilize the tax credits against future tax installment payments / tax payable, by indicating their intent to do so via an online portal (e.g. Form e-C etc.). Maklumbalas LHDNM Pihak LHDNM tidak bersetuju dengan cadangan ini dan tidak akan melaksanakan secara automatik kes penggunaan kredit cukai bagi menyelesaikan ansuran berikutnya. Pihak kami akan membuat bayaran balik atas amaun kredit yang wujud.
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6. Per diem allowances
The Institutes propose that the IRBM publish the per diem allowance rate (by countries) on its website after consultation with employers. With this, only the per diem allowance paid in excess of the published rate is reportable as income in the Form EA. This will create more certainty and simplicity in tax compliance under the SAS. This new tax treatment on per diem allowance has been adopted in Singapore with effect from YA 2005. Maklumbalas LHDNM Perkara ini memerlukan pindaan kepada peruntukan Akta dan ianya memerlukan kajian lanjut untuk pembuat polisi iaitu Kementerian Kewangan membuat keputusan. LHDNM akan membuat kajian lanjut mengenai perkara ini.
7. Section 91 of the ITA in relation to assessments and additional
assessments in certain cases The Director General (DG) can issue an assessment based on the ‘best of DG’s judgement’ without providing any grounds for the assessment. The Institutes are of the view that to enable taxpayers to submit a detailed appeal, a provision should be incorporated to require the DG to provide the computation and grounds for its adjustments giving rise to the additional tax. It is also proposed that this be extended to Real Property Gains Tax cases. Maklumbalas LHDNM Taksiran yang dibangkitkan berdasarkan best of DG’s judgement oleh LHDNM adalah berdasarkan justifikasi atau asas-asas tertentu. Pembayar cukai boleh mendapatkan justifikasi atau asas tersebut dari LHDNM dan diberi ruang untuk membuat bantahan/rayuan berhubung taksiran yang dibangkitkan ini. Oleh itu, LHDNM berpandangan tiada isu berbangkit berhubung perkara ini.
Jika terdapat kes-kes berbangkit, mohon pihak insitusi memberikan maklumat tersebut kepada LHDNM untuk disemak Perenggan 7.5 Rangka Kerja Audit Cukai 2018 telah menyatakan dengan jelas bahawa surat pelarasan cukai dan notis taksiran akan dikeluarkan untuk kes audit yang melibatkan pelarasan cukai. Ini termasuklah kes audit yang melibatkan taksiran anggaran / best of DG’s judgement’. Sekiranya tiada pelarasan cukai, surat memaklumkan tentang penyelesaian audit tanpa pelarasan akan dikeluarkan.
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Rujukan terperinci kepada:
7.5.4 Pembayar cukai akan dimaklumkan mengenai penemuan audit yang meliputi perkara-perkara berikut:
a) isu-isu audit yang dibangkitkan;
b) sebab dan rasional isu-isu yang dibangkitkan; dan
c) jumlah cadangan pelarasan cukai dan penalti (jika ada) dan tahun-tahun taksiran yang terlibat.
7.5.5 Sekiranya terdapat pelarasan cukai, surat pemberitahuan cadangan pelarasan cukai yang terperinci dan sebab-sebab pelarasan dibuat akan dikeluarkan. Pembayar cukai akan diberi peluang untuk memberi maklum balas dan penjelasan berkenaan dengan penemuan audit dan cadangan pelarasan cukai yang dikemukakan. 7.5.6 Jika pembayar cukai tidak berpuashati dengan cadangan pelarasan cukai yang dibangkitkan, pembayar cukai boleh membuat bantahan secara rasmi dalam tempoh lapan belas (18) hari dari tarikh surat pemberitahuan pelarasan dengan mengemukakan maklumat tambahan dan bukti-bukti untuk menyokong bantahannya. 7.5.9. Seterusnya notis taksiran cukai atau pemberitahuan tidak kena cukai akan dikeluarkan. Sekiranya tiada pelarasan dibuat, surat memaklumkan tentang penyelesaian audit tanpa pelarasan akan dikeluarkan.
8. Section 103(1A) – Tax payable notwithstanding any appeal Presently, under section 103(2), the tax payable under an assessment or
increased assessment, shall on the service of the notice of assessment or
composite assessment or increased assessment, as the case may be, be due
and payable notwithstanding any appeal.
There are instances where the raising of the abovementioned assessments a
long time after the time bar period has caused undue financial burden to
taxpayers. Moreover, the appeal process frequently takes several years to
complete giving rise to extreme financial hardship to taxpayers who finally won
the appeal.
For equity and fairness, the Institutes would like to propose that a mechanism be introduced in the ITA to allow the Courts to review the payment of such taxes based on the merits for raising such assessments.
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Maklumbalas LHDNM Pihak LHDNM tidak bersetuju dengan cadangan tersebut. Pembayar cukai telah diberikan ruang untuk membuat rayuan jika tidak berpuas hati dengan taksiran yang dibangkitkan sehingga kepada peringkat Pesuruhjaya Khas Cukai Pendapatan (PKCP). Setiap taksiran yang dibangkitkan oleh LHDNM adalah berdasarkan merit masing-masing. Oleh itu, tidak timbul isu berkaitan taksiran dibangkitkan tanpa merit.
9. Section 112 of the ITA in relation to penalty imposed on late filing of return Based on the Guideline on Imposition of Penalties under Section 112(3) of the ITA issued by the IRBM on 5 March 2015 (GPHDN 1/2015), the penalty rates for late filing ranging from 20% to 35% will be imposed on tax payable depending on the delay in filing. The penalty rates would appear to be inequitable and unfair in cases where taxes have already been paid (i.e. monthly tax instalments), given that in such instances, there is no economic loss to the Government. Due regard should be given to the tax instalments which have already been paid, and as such, the penalties should be imposed only on the amount of tax that is outstanding. The penalties should also reflect the taxpayer’s record of default and not just the delay in submission – e.g. penalties could be increased in line with the number of occasions that a taxpayer has defaulted in lodging its returns. Note: We understand that the IRBM is currently looking into this. Maklumbalas LHDNM Kaedah pengiraan penalti di bawah subseksyen 112(3) ACP 1967 mengambil kira bayaran pendahuluan bagi tahun berkenaan mulai 1 Januari 2019. Kadar penalti yang dikenakan ke atas kategori pembayar cukai di bawah seksyen 77 dan 77A ACP 1967 adalah berdasarkan tempoh masa yang diambil untuk mengemukakan BNCP selepas tarikh akhir pengemukaan. Tempoh kelewatan akan diambil kira dari tarikh akhir pengemukaan jika BNCP gagal dikemukakan dalam tempoh tambahan/lanjutan masa yang dibenarkan.
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10. Appeals (a) The Institutes strongly urge the Authorities to review the composition of
the Special Commissioner of Tax (SCIT), a tribunal which handles tax
appeals. We are of the view that the tribunal must have more than one
panel in order for justice to be served.
In addition, for the timely disposal of appeals, the Institutes would like to
propose for a review of the timeframe for disposal of appeals (made via a
Form Q) by the DGIR to be reduced to a period of 6 months.
(b) The Dispute Resolution Department of the IRBM is responsible for hearing
and considering appeals by taxpayers before their cases are presented to
the Special Commissioner of Income Tax. The dispute resolution process
could be enhanced to allow more appeals to be covered with a view of
resolving the cases before the case is heard by the SCIT. This would give
space for the parties involved to achieve the best solution and save time
and cost.
To expedite the dispute resolution process, the Institutes would like to propose that the Authorities consider appointing a representative from the private sector to share his/her practical experience so that more cases can be resolved efficiently.
Maklumbalas LHDNM
(a) Under the Act, SCIT is allowed to have more than one panel. But the challenge is on the insufficient number of commissioners appointed. However, this issue is best addressed by MOF as the IRBM is not involved in the appointment of commissioners. Alternatively, the MOF should consider appointing commissioners other than officers from AG Chambers.
In order for both parties (IRBM and taxpayers) to come to an out of court settlement, a reasonable time period is needed. Based on the Dispute Resolution Department’s record, taxpayers will normally optimize the full 12-month period before agreeing to settle their appeal with an out of court settlement. Therefore it is of the view of this department that the 12-month period is necessary to encourage taxpayers to agree with IRBM.
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(b) Based on the Dispute Resolution Department’s record, all requests for dispute resolution proceeding by taxpayers have been entertained by the Department. In fact there have also been cases where the Department had initiated dispute resolution process to effectively resolve disputed matters in a timely manner though there was no request made by taxpayer.
Record shows that the department had disposed of appeals effectively and efficiently. Therefore it is not necessary to appoint a representative from the private sector as part of the dispute resolution panel.
11. External body to handle complaints
In Australia, all complaints are made to the Inspector General of Taxation (Previously handled by the Commonwealth Ombudsman), a body that is separate from the Tax Authority who would conduct an independent investigation. Refer to https://igt.gov.au/making-a-complaint/ for more information.
The IGT covers a broad range of complaint areas including mishandling of queries, mistreatment by officers etc., The IGT prepares a report each year and this is published and made available to the Parliament and the General Public.
Malaysia may implement the same to encourage transparency and
improving the service standard of the IRBM.
Maklumbalas LHDNM 1. Pengurusan Aduan Integriti berhubung salah laku Pegawai LHDNM
dikendalikan sepenuhnya oleh Bahagian Integriti, Jabatan Integriti & Pengurusan Risiko (JIPR) sepertimana yang diarahkan di dalam pekeliling dan garis panduan berikut :
a) Pekeliling Perkhidmatan Bilangan 6 Tahun 2013 : Penubuhan Unit Integriti Di Semua Agensi Awam yang dikeluarkan oleh Jabatan Perkhidmatan Awam (JPA)
b) Garis Panduan Pengurusan Unit Integriti Agensi Awam Tahun 2019 yang dikeluarkan oleh Suruhanjaya Pencegahan Rasuah Malaysia (SPRM).
2. Aduan Integriti berhubung salah laku Pegawai LHDNM boleh disalurkan melalui kaedah-kaedah berikut:
12. Use of Big Data technology for information gathering Based on public announcements, the IRBM is currently embarking on a Big
Data initiative named ‘Hasil Power Data’ that envisages the application of Big
Data in taxation in line with the development of technology and digitalisation.
Hence, it is suggested that IRBM be granted access (albeit in a limited manner)
to relevant data from other agencies, bodies and financial institutions such as
from the Royal Malaysian Customs Department and the Companies
Commission of Malaysia to gain, verify and ascertain relevant information and
thereby reduce the need for site visits that may cause discomfort and deter
business operations.
It is suggested that the application of XBRL be done extensively throughout the industry including for filing purpose (similar to the system used in the Inland Revenue Authority of Singapore) that had proven to provide seamless tax filing and exchange of information between authorities and increasing the level of transparency. Maklumbalas LHDNM LHDNM sememangnya telah menggunakan data dari pelbagai agensi untuk meningkatkan kecekapan perkhidmatan dan mengintegrasi perkongsian maklumat. LHDNM akan memperkenalkan penghantaran Helaian Kerja Pengiraan Cukai dan penyata kewangan dengan menggunakan sistem pengemukaan XBRL yang dinamakan Malaysia Income Tax Reporting System (MITRS). Pelaksanaan XBRL dilaksanakan secara berperingkat mengikut entiti pelapor. Peringkat awal perlaksanaan akan melibatkan kes-kes syarikat yang terpilih untuk audit bagi mengemukakan Helaian Kerja Pengiraan Cukai dan penyata kewangan secara pilihan menggunakan MITRS. Pelan pelaksanaan MITRS telah dimuat naik di portal rasmi LHDNM untuk rujukan. Sistem MITRS telah dibuka untuk pengujian dan maklumbalas oleh orang awam bermula 15 April 2019.
MEMORANDUM ON COMPLIANCE AND OPERATIONAL ISSUES
(ADDITIONAL ISSUES)
29 March 2019
Prepared by: Compliance & Operations Working Group (COWG)
Memorandum on Compliance and Operational Issues (Additional Issues)
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Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected]
Contents
Page No.
COMPLIANCE AND OPERATIONAL ISSUES
1 Appeal for lower tax estimate of less than the minimum 85% amount not allowed with effect from YA 2019
3
2 Foreign Exchange (“Fx”) Rates 5
Memorandum on Compliance and Operational Issues (Additional Issues)
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Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected]
1. Appeal for lower tax estimate of less than the minimum 85% amount not allowed with effect from YA 2019
Issues raised by member which is reproduced below:
We have received an email reply from one of the officers from Pusat Pemprosesan (Unit
Anggaran Cukai) with regards to one of our appeal for lower tax estimate cases for the year
of assessment (“YA”) 2019 whereby we were informed that Pusat Pemprosesan will not allow
any appeals for lower tax estimate of less than the minimum 85% amount with effect from YA
2019.
When we sought clarification from the Inland Revenue Board (“IRB”) officer, we were verbally
informed that there was an internal instruction given to them on 15 February 2019 on this
matter. Furthermore, she informed that effective from 15 February 2019, Pusat Pemprosesan
(Unit Anggaran Cukai) will only consider special revision applications after the 9th month of
the basis period of a year of assessment together with valid reasons and supporting
documents.
Furthermore, the IRB has not notified taxpayers on any change to their operational guidelines
(Garis Panduan Operasi Bil.1 Tahun 2017) dated 23 February 2017 which mentioned that
Pusat Pemprosesan would consider appeals for lower tax estimate less than the minimum
85% amount specified in Section 107C(3) of the Income Tax Act (“ITA”) 1967.
Additional verbal clarification obtained from the IRB:
The IRB officer in charge of CP204 in the IRB Tax Operation Department has confirmed that
the Guidelines on the submission of the estimated tax payable under Section 107C, ITA 1967
(Garis Panduan Operasi Bil.1 Tahun 2017) have been withdrawn from the IRB website in
order to revise the Guidelines accordingly.
The officer also confirmed that appeals for lower tax estimate of less than the minimum 85%
amount will not be allowed with effect from YA 2019.
According to the officer, no announcement will be made publicly on this matter for the time
being but the IRB will inform the professional bodies on this matter during a dialogue.
CTIM comments:
i. We hope that the IRB could reconsider the above by allowing any appeals for lower tax estimate less than the minimum 85% amount on a case to case basis, especially if the case is genuine and can be substantiated with documented evidence such as the following: -
Taxpayers who have incurred / projected current year business losses (e.g. due to loss of a particular project resulting in huge drop in revenue);
Taxpayers with carry forward business losses, sufficient to set-off against the current year business profits; and
Taxpayers who are in the process of closing down business and under liquidation or strike-off.
ii. We would also like to request the IRB to make an announcement if there is any withdrawal of guidelines etc. from the IRB website.
Memorandum on Compliance and Operational Issues (Additional Issues)
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Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected]
Maklumbalas LHDNM
Berkuatkuasa daripada tahun taksiran 2006, anggaran cukai yang kena dibayar bagi sesuatu
tahun taksiran hendaklah tidak kurang daripada 85% anggaran cukai dipinda bagi tahun taksiran
sebelumnya. Jika tiada pindaan anggaran cukai dikemukakan, anggaran cukai tahun semasa
hendaklah tidak kurang daripada 85% anggaran cukai pada tahun taksiran sebelum.
Bagi syarikat yang baru memulakan operasi, syarikat boleh menentukan anggaran cukai bagi
tahun taksiran pertama mengikut anggaran keuntungan syarikat. Anggaran cukai pada tahun
taksiran pertama tersebut akan menjadi asas untuk menentukan anggaran cukai tahun taksiran
berikutnya.
Secara dasarnya, pembayar cukai dibenarkan untuk membuat pindaan anggaran cukai tetapi
oleh kerana jumlah pindaan anggaran cukai yang terlalu tinggi dari tahun ke setahun, LHDNM
tidak dapat membenarkan amalan ini berterusan. Pusat Pemprosesan Maklumat dimohon untuk
menyemak dan mempertimbangkan kes-kes tertentu dengan syarat dan proses yang lebih ketat.
Makluman ini akan disampaikan kepada pegawai yang terlibat yang mana ianya hanya
melibatkan pegawai di Pusat Pemprosesan Maklumat.
Memorandum on Compliance and Operational Issues (Additional Issues)
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Unit B-13-1 (Unit 1-5), Block B, 13th Floor, Megan Avenue II, No.12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-2162 8989 Fax: +603-2162 8990, 2161 3207 Email: [email protected]
2. Foreign Exchange (“Fx”) Rates
The IRB used to provide the attached Fx Rates table on its website. The rates were provided for each YA, up to YA 2017. The IRB has ceased to provide the rates on a YA basis. In place of this, the IRB's website currently directs users to use rates from the Accountant General's (AG) website. The issue is that the rates from the AG's website are based on monthly rates.
CTIM comments:
Taxpayers should be entitled to adopt Fx rates from any credible sources such as Bank Negara, Accountant General and even the IRB. The law does not mandate taxpayers to adopt an IRB endorsed rate. However, as a practical matter, the IRB should clarify/state the specific purpose of the current monthly rates. The move from the former YA rates to the current monthly rates raises a practical confusion for those who have been and wish to continue to rely on rates given by the IRB.
Maklumbalas LHDNM
Kadar pertukaran matawang asing yang perlu digunakan pembayar cukai individu bagi tujuan
pelaporan borang nyata cukai pendapatan adalah kadar pertukaran matawang asing monthly
average basis bagi bulan Disember bagi tahun taksiran tersebut.
Kadar pertukaran matawang asing monthly average basis yang digunakan adalah merujuk
kepada Jadual Kadar Pertukaran Wang Asing yang dikeluarkan oleh Jabatan Akauntan Negara
Malaysia yang disediakan berasaskan kadar tukaran matawang oleh Bank Negara Malaysia dan
telah dimuat naik ke Portal Rasmi LHDNM.
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SOALAN DAN MAKLUM BALAS TAMBAHAN – DESIRE BIL 1 TAHUN 2019
1. Refund of individual (expatriate) to be refunded to company or third party - MIA
Terdapat cawangan yang tidak membenarkan bayaran balik dibuat kepada pihak
ketiga dan perlu dibuat bayaran balik kepada akaun individu berkenaan sahaja.
Maklumbalas LHDNM
LHDNM tidak mengeluarkan sebarang arahan berkenaan dan akan menyemak
dengan Cawangan Kota Kinabalu seperti yang dimaklumkan. Tiada arahan tidak
membenarkan bayaran balik kepada pihak ketiga. LHDNM akan menyemak semula
prosedur dan memaklumkan cawangan yang terlibat.
Pihak MIA perlu memberikan maklumat terperinci untuk semakan lanjut.
2. Time bar to open file for audit that do not justify what item to open so that the tax
payer will not argue. Ejen cukai telah memberikan penerangan kepada pelanggan
tentang time barred, tetapi pelanggan mendapatkan nasihat pihak guaman bahawa
LHDNM perlu membuktikan terdahulu isu penemuan selepas 6 tahun. It is the
responsibility of IRB to prove fraud and negligence - CTIM
Maklumbalas LHDNM
Dalam proses taksiran dan rayuan taksiran, pembayar cukai telah dimaklumkan
penemuan audit dan perbincangan boleh dibuat bagi semakan sebarang maklumat
yang diperlukan oleh pembayar cukai. Pembayar cukai perlu membuktikan jika tiada
kesalahan fraud and negligence dalam penemuan audit berkenaan.
Walaupun dokumen tidak perlu di simpan bagi tempoh melebihi tujuh (7) tahun, jika
ada penemuan audit bagi kesalahan fraud and negligence, LHDNM boleh
membangkitkan taksiran berdasarkan bukti yang diperolehi. Pembayar cukai boleh
membuat bantahan atau rayuan bagi kes berkenaan.
3. IRB officers not following guideline of allowable expenses. Terdapat aduan daripada
ahli di mana allowable expenses ditolak tanpa alasan yang kukuh - MAICSA
Maklumbalas LHDNM
Sebarang aduan boleh dibuat dengan menyatakan secara jelas fakta kes untuk
semakan dan tindakan pihak pengurusan LHDNM. Pegawai LHDNM akan sentiasa
diingatkan dan diberikan latihan agar mengikut arahan, pekeliling dan prosedur
kerja yang telah ditetapkan.
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4. Stamp duty on share transfer guideline (EPS) - MAICSA
Tiada garis panduan dan penjelasan berkenaan pindah milik saham. Pindaan Akta
Syarikat yang terdahulu memerlukan pindaan kepada garis panduan bagi pindah
milik saham.
Maklumbalas LHDNM
Garis panduan dan penerangan tentang pindah milik saham akan dikeluarkan
dalam masa terdekat. Pertimbangan perlu dibuat berkenaan isu kecekapan dan
beberapa isu yang berkaitan. Pindaan garis panduan akan mengambilkira
perubahan No PAR Value dalam Akta Syarikat yang terkini.
5. Voluntary Disclosure Issues / Program Khas Pengakuan Sukarela (PKPS)
– MIA / CTIM
Pembayar cukai menemui bukti dan bercadang untuk membuat pindaan pengakuan
yang kedua tetapi akan menyebabkan cukai lebih rendah daripada pengakuan
asal? Adakah ini dibenarkan?
Terdapat pembayar cukai yang membuat pelaporan bagi tahun kebelakangan
dalam tahun 2017, tetapi tidak memaklumkan bagi tahun taksiran yang mana,
adakah tahun selain 2017 itu akan tertakluk kepada audit?
Kaveat dalam surat - untuk kes pindahan harga (transfer pricing). Adakah pindahan
harga tidak termasuk dalam PKPS?
Ada yang meminta dokumen tambahan bagi PKPS dan amalan ini tidak selaras di
beberapa cawangan LHDNM.
MIA mencadangkan kepada LHDNM untuk membuat promosi agar pembayar cukai
melantik ejen cukai yang sah sahaja dan bukan bogus tax agent.
Maklumbalas LHDNM
Pengakuan adalah melibatkan kes cukai kena dibayar dan jika ada pengurangan
cukai adalah tertakluk kepada audit.
Pembayar cukai perlu memaklumkan LHDNM pengakuan sukarela dibuat untuk
tahun taksiran tertentu supaya direkodkan bahawa pengakuan tersebut merujuk
kepada tahun taksiran yang terlibat sahaja walaupun taksiran dilaporkan
keseluruhannya dalam tahun 2017. LHDNM akan menerima maklumat pengakuan
sukarela yang dibuat dalam tempoh Program Khas dengan suci hati.
Kaveat dalam surat bagi kes pindahan harga disebabkan oleh pelarasan oleh pihak
lain iaitu negara ketiga.
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Permintaan dokumen tambahan diperlukan jika melibatkan kesalahan pengiraan
cukai oleh pembayar cukai dan mungkin akan menyebabkan terkurang amaun cukai
tambahan berkenaan. Sepatutnya tiada dokumen tambahan diperlukan dalam
pengakuan sukarela dan pihak cawangan akan dimaklumkan sewajarnya.
Makluman Tambahan Berkenaan Program Khas Pengakuan Sukarela
Kerajaan telah memutuskan untuk menyambung tempoh Program Khas
Pengakuan Sukarela seperti berikut:
Tempoh Kadar Penalti
3 Nov 2018 – 30 Jun 2019 10%
1 Julai 2019 – 30 Sept 2019 15%
LHDNM menyeru agar pihak persatuan dan badan profesional membantu
mempromosi Program Khas Pengakuan Sukarela kepada semua pembayar cukai
dan rakyat Malaysia untuk mengambil peluang pelanjutan tempoh masa ini
dengan segera dan tidak bertangguh lagi kerana tempoh ini tidak mungkin akan
dilanjutkan lagi oleh pihak Kerajaan.
LHDNM akan mengeluarkan Garis Panduan Operasi Bil. 1 Tahun 2019 dengan
sedikit penambahbaikan dan penjelasan tentang Program Khas Pengakuan