Topic 1 2 Introduction to the Concept of Doing Business as a Legal Entity 2003

8/11/2019 Topic 1 2 Introduction to the Concept of Doing Business as a Legal Entity 2003

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INTRODUCTION TO THE CONCEPT OFDOING BUSINESS AS LEGAL ENTITY

Business for Engineers

prepared by: Siti Rashidah Mohd Nasir


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Introduction to Business

Planningyour

business

Startingyour

business

Managingyour

business

Growingyour

business



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Planning your business

Before setting up your business, you need to knowabout Malaysia economy and basic information

Find out business registration requirement

Get loans Find market information

Find competitor and supplier

Prepare a Business Plan Decide of a Business Structure



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A N O V E R V I E W

Malaysia Economy



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The GDP is expected to register a smaller overall decline of 3.0% for 2009 and to

grow between 2.0% - 3.0% in 2010prepared by: Siti Rashidah Mohd Nasir


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The construction sector is projected to grow by 3.2% in 2010 (2009: 3.5%)The services sector is anticipated to expand by 3.6% in (2009: 2.1%)Services sector such as :communication, finance and insurance, wholesale andretail trade as well as real estate and business services sub-sectors.Several niche growth areas in the services sector has been identified Islamic

finance, healthcare travel, education tourism and ICTprepared by: Siti Rashidah Mohd Nasir


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Business Registration

Requirement



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Suruhanjaya Syarikat Malaysia (SSM)www.ssm.com.my

It is also called as Companies Commission of Malaysia (CCM)

SSM, established on 16 April 2002, serves as an agency to incorporatecompanies and register businesses.

SSM also ensures compliance with business and corporate legislationsthrough comprehensive enforcement and monitoring activities.

SSM offers efficient and fast service for the incorporation of companies,registration of businesses and lodgement of statutory documents.

SSM has nationwide presence through its headquarters located inKuala Lumpur as well as branch offices in all the states in Malaysia.

SSM also serves as a depository and custodian of corporate andbusiness information. Such information is vital to enable the businesscommunity to make informed business decisions and to enable

members of the public to carry out verifications.prepared by: Siti Rashidah Mohd Nasir
http://www.ssm.com.my/en/index.phphttp://www.ssm.com.my/en/index.php


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SSM is responsible for the administration andenforcement of the following legislation:

Companies Act 1965 (Act 125);

Registration of Businesses Act 1956 (Act 197);

Trust Companies Act 1949 (Act 100);

Kootu Funds (Prohibition) Act 1971 (Act 28);

any subsidiary legislation made under the Acts

specified above such as: Companies Regulations 1966; and

Registration of Businesses Rules 1957.

http://www.ssm.com.my/en/index.php


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Some statistics

There are more than 600,000 registered companies inMalaysia and approximately 4000 foreign companies,majority of them are companies limited by shares.

(Source: Data obtained from the Companies Commission ofMalaysia)

These companies range from small family business where thedirectors and shareholders are family members, SMEs as wellas large businesses with high business volumes and assets.

There are over 1,000 companies listed on Bursa MalaysiaSecurities Berhad. The companies are publicly traded andpublic investors can buy and sell shares on the Malaysia stockexchange.



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F I N A N C I A L I N S T I T U I T I O N

Loans



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Commercial banks

There are nine licensed commercial banks operating in Malaysia.

There are also thirteen foreign banks that have establishedrepresentative offices in Malaysia, but they are not permitted toconduct normal banking business.

Commercial banks are also authorised to deal in foreign exchangeand are the only financial institutions allowed to provide currentaccount facilities.

In addition to offering normal banking services, commercial banksmay accept deposits denominated in foreign currencies from non-residents, loan foreign currencies to residents or syndicate suchloans for productive purposes or for the purchase of Malaysianassets owned by non-residents.



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Local Foreign

1. RHB Bank Berhad

2. Public Bank Berhad

3. Malayan Banking Berhad

4. Hong Leong Bank Berhad

5. EON Bank Berhad

6. CIMB Bank Berhad

7. AmBank (M) Berhad

8. Alliance Bank MalaysiaBerhad

9. Affin Bank Berhad

1. United Overseas Bank (Malaysia)Bhd.

2. J.P. Morgan Chase Bank Berhad3. The Bank of Nova Scotia Berhad4. Standard Chartered Bank Malaysia

Berhad5. OCBC Bank (Malaysia) Berhad6. HSBC Bank Malaysia Berhad7. Deutsche Bank (Malaysia) Berhad

8. Citibank Berhad9. Bank of Tokyo-Mitsubishi UFJ

(Malaysia) Berhad10. Bank of China (Malaysia) Berhad11. Bangkok Bank Berhad12. The Royal Bank of Scotland Berhad

Example of Commercial banks



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Investment Banks (Ibs)

Investment banks differ from commercial banks, which mainly takedeposits and make commercial and retail loans.

Investment banks engage mainly in public and private market

transactions for corporations, governments and investors.

These transactions include mergers and acquisitions (M & A),investitures and issuance of equity and debt securities.

Investment banks also advise and assist clients with specialisedindustry expertise (such as technology and real estate).

They also do securities businesses such as trading, securitisation,financial engineering, merchant banking, funding, investment,management and securities services.



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Example of Investment Banks (Local)

1. Affin Investment Bank Berhad2. Alliance Investment Bank Berhad3. AmInvestment Bank Berhad4. CIMB Investment Bank Berhad5. ECM Libra Investment Bank Berhad

6. Hong Leong Investment Bank Berhad7. Hwang-DBS Investment Bank Berhad8. KAF Investment Bank Berhad9. Kenanga Investment Bank Berhad10. Maybank Investment Bank Berhad11. MIDF Amanah Investment Bank Berhad

12. MIMB Investment Bank Berhad13. OSK Investment Bank Berhad14. Public Investment Bank Berhad15. RHB Investment Bank Berhad



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Development Financial Institutions

The development financial institutions are government agenciesspecialising in the provision of medium and long-term loansto finance capital investments of new industries as well asentrepreneurs in the industrial sector.

The six Development Financial Institutions are:

1. Bank Pembangunan Malaysia

2. Bank Perusahaan Kecil & Sederhana Malaysia (SME bank)

3. Export Import Bank of Malaysia Berhad

4. Bank Kerjasama Rakyat Malaysia

5. Bank Simpanan Nasional

6. Agrobank (formerly known as Bank Pertanian Malaysia)



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Development Financial Institutions (cont)

Other Development Financial Institutions:

1. Malaysian Industrial Development Finance Berhad (MIDF)2. Credit Guarantee Corporation Malaysia Berhad (CGC)3. Lembaga Tabung Haji

4. Sabah Development Bank Berhad5. Sabah Credit Corporation Berhad

MIDF was formed as a joint venture between the government andthe private sector to provide medium and long-term finance for the

manufacturing industry.

The other development banks provide loans to meet the creditneeds of the industrial and the agriculture sectors respectively.



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Market Analysis&

Market Strategy



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Market Analysis (example: Contractor company)

Market Analysis

2004 2005 2006 2007 2008

Potential Customers Growth

Office buildingconstruction

6% 2,517 2,668 2,828 2,998 3,178

Restaurant construction 3% 1,779 1,832 1,887 1,944 2,002

Special facilitiesconstruction

3% 2,750 2,833 2,917 3,005 3,095

General construction 2% 3,264 3,329 3,396 3,464 3,533

Total 3.45% 10,310 10,662 11,028 11,411 11,808prepared by: Siti Rashidah Mohd Nasir


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Market Analysis (cont)

Target Market Segment Strategy What you plan to accommodate your clients Example : a well established and expeditious permitting program,

strict cost accounting and supply management, and intensive andcomprehensive project management

Business Analysis Business growth for the past years The Advantage to your company current contractor companies in your proposed area Why the proposed area still in need of your company

Competition and Buying Patterns Identify competitors in the proposed area Supply and demand in the proposed area



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Business Structure/

Company Ownership



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Business Structure

In Malaysia, the most common types of businesses are:

Sole proprietorships

Partnerships Companies



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Partnerships(under companies act 1965)

comprise two or more business partners poolingtheir resources in a business with a view to profit.

Like sole proprietorships, only Malaysian citizens orpermanent residents can register partnerships.

A partnership agreement is usually drawn up by legalcounsel, which outlines the responsibilities of eachpartner, conditions of termination and means ofresolving intra-partner disputes.



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Companies(under companies act 1965)

The most common type of company in Malaysia is a companylimited by shares (public limitedand private limitedcompanies).

Private limited companies cannot sell shares to the public,

and are distinguished by the appellation "SendirianBerhad", shortened to "Sdn Bhd" or "S/B".

Public limited companies source their capital by selling sharesto the public, and are distinguished by the appellation"Berhad", shortened to "Bhd".

Most common company structure in Malaysia is (Sdn. Bhd).



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Companies (cont)

a private limited company is limited to 50 members (publiclimited companies have no member limit).

This form of company can have foreign directors but at least 2 ofthe directors need to be principally residing in Malaysia; and it

can be 100% foreign owned for industries such as themanufacturing, trading, and information technology sector.

A minimum paid-up capital of only RM2 is needed to start aprivate limited company, while public limited companies need apaid-up capital of not less than RM60mil (if it seeks to be listed

on the Kuala Lumpur Stock Exchange Main Board) or not lessthan RM40mil (if it seeks to be listed on the KLSE SecondBoard).



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V A R I O U S D E V E L O P M E N T P R O G R A M M E

Government Agencies to assist

Entreprenuer



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Government Agencies for Entreprenuer

To assist and guide new and existing entrepreneurs in planningtheir business, the following Government agencies haveestablished various development programmes:

Malaysian Entrepreneurship Development Centre (MEDEC)

Small-and-Medium Enterprises (SME) DevelopmentProgramme by SMIDEC

MSC Technopreneur Development Bahagian Latihan Keusahawanan, Kementerian

Pembangunan Usahawan dan Koperasi

MARA Entrepreneurial Development Bahagian Pembangunan Usahawan, Kementerian Kerja Raya Pejabat MARA Negeri Pusat Bimbingan Usahawan



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Business Plan



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Introduction to Business Plan

A Business Plan is a document that underlines indetails the important elements of a business thatcover initial plan, market study, capital needs,marketing strategies, sales and profit projection and

so on.

Apart from recording all the key information in oneplace for future reference, a business plan is also

needed when an entrepreneur plans to obtainfinancial help from financial institutions when theneed to expand the business arises.



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Business Plan the purpose

the use of a business plan, are:

1. To allow the entrepreneur evaluate and assess his or her businessviability from various aspects, especially the technical andfinancial parts

2. To become a blueprint, or guide after the business is successfullylaunched

3. To study the market condition, trend and competition, andconclude if the business will have a good prospect to prosper, or

otherwise

4. To be used during negotiation with financial bodies, in order toobtain loan or expansion capital


h d h i i


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What you need to have in your BusinessPlan

1. Content page Outline the topics and segments of your Business Plan so that

you (or the reader) will have an easy access to different scopesof the Business Plan.

Each topic in the Business Plan must be written in such a waythat the reader can skip any part of the earlier section andcome back to it later.

2. Executive summary/synopsis & introduction

Explain, in summary, about the business you are planning toventure, and what are the important elements the reader candiscover from reading your business plan.

Name the company, type of business, products/servicesoffered concisely.



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Content in Business Plan

3. The purpose of the business plan State clearly the purpose of the business plan writing. Is it a submission for financial loan from specific institution? Is it a plan for a start up operation, or an expansion plan for an existing business? Is it a blueprint or a plan for the entrepreneurs future reference? Or Is there any other objectives?

4. Company (owner) profile/background This is where the details of the company profile and background are discussed. Where is the business based on and operating? Who is the contact person and where are the other contact/corresponding details? How long has the company been operating?

Is the company a sole propriety, partnership or a limited liability (Sdn Bhd)? Take note that there are differences in those 3 types of business/company structure. What is the companys registration number? What is the total paid capital? List down the shareholders/owners of the company, including the details covering

full name, telephone number, academic qualification and experience



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5. Management and organizational structure

What is the companys vision and mission?

Who are in the management team and what are the qualification andcredentials?

How is the organizational structure of the company? List down the key person who will be handling different scope of work

e.g. operation, marketing, finance, sales and so on.

State the salary and remuneration package for each employee involved,if any.



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6. Marketing plans and strategies A very important aspect of a Business Plan. In fact, many loans are rejected due to lack of effective marketing plans and

strategies in the Business plan. Embark on a very detailed analysis of the market condition so that you will be

able to make accurate and sensible sales projection. A good Business Plan will take account the aspects of products/services to be

offered prospects and customers, benefits and advantages, ease ofavailability, location, advertising & promotion and competition.

How does your product differ from what is currently being offered in themarket?

Is it the same? Are you selling your product at a competitive price, lower price, or higher price?

What about the distribution and supply chain element? Are you appointing authorized dealers and agents, or you will be selling directly

to the customers? What are the medium of advertising & promotion you will be using

distributing flyers, internet, newspaper, radio, television and so on (do notoverlook the cost associated with each of the promotional method)?



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7. Operation/production plan If your business is product-based, how many quantities you will be producing in,

lets say, 1 month? If the product will undergo a manufacturing cycle, draw a clear flow diagram or

chart of the complete process for the readers to see. How does the inventory works? How is the maintenance of the machinery is carried out?

8. Financial plan Also another critical aspect of a Business Plan, as to ensure that the figures and

numbers of your cost, sales, revenue, profit and others are realistic. The financialplan consist of the following aspect:

Cost and capital expenditure

Financial sources e.g. your own contribution, bank loan, hire purchase etc Cash flow analysis monthly, yearly, 3 years and so on Income statement yearly, 3 years and so on Break even analysis how long your business will be operating before covering all

the cost incurred during the start up

Click herefor sample of business planprepared by: Siti Rashidah Mohd Nasir
http://localhost/var/www/apps/conversion/tmp/scratch_4/Shida's/Sample%20of%20Construction%20Business%20Plan.docxhttp://localhost/var/www/apps/conversion/tmp/scratch_4/Shida's/Sample%20of%20Construction%20Business%20Plan.docx


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R E G U L A T O R Y A G E N C I E S C O N C E R N E D W I T H B U S I N E S SO P E R A T I O N

B U S I N E S S L O C A T I O N A N D S I T E

R E G U L A T O R Y A N D R E C O R D K E E P I N G R E Q U I R E M E N T( T A X A T I O N )

B O O K K E E P I N G A N D A C C O U N T I N G S Y S T E M

Starting your Bussiness



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M I T I ( M A T R A D E , M I D A , S M I D E C )

S E C U R I T I E S C O M M I S S I O N

L O C A L G O V E R N M E N T A U T H O R I T I E S

F A C T O R I E S A N D M A C H I N E R Y D E P A R T M E N T

M I N I S T R Y O F S C I E N C E , T E C H N O L O G Y A N D I N N O V A T I O N

Regulatory Agencies concerned

with business operation


Mi i t f I t ti l T d d I d t


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Ministry of International Trade and Industry(MITI)

MITI deals with foreign investments and promotion thereof and has overallresponsibility for all aspects of foreign trade and industrial development.

MITI acts through MATRADE, MIDA and SMIDEC

i. Malaysian External Trade Development Corporation (MATRADE)

MATRADE was established since March 1, 1993 as the external trade promotionarm of Malaysias MITI.

MATRADE functions as a focal point for Malaysian exporters and foreign

importers to source for trade related information.



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MITI (continue)

ii. Malaysian Industrial Development Authority (MIDA) MIDA controls the promotion and co-ordination of all industrial

activities. It advises MITI on the formulation and implementation of various

industrial development policies, strategies and incentives forindustry and on other matters concerning accelerated industrial

development.

MIDA issues manufacturing licences, which are required under ICAand gives approval on various incentives.

iii. Small and Medium Industries Development Corporation(SMIDEC) SMIDEC was established on May 2, 1996.

The establishment of SMIDEC was in recognition of the need for aspecialised agency to further promote the development of Small andMedium Industries (SMIs) in the manufacturing sector.



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Securities Commission (SC)

This is a statutory body, set up under the SecuritiesCommission Act 1993 to ensure the orderly and efficientdevelopment of the Malaysian securities market for thepurpose of national economic development.

SC's primary role is to advise the Minister of Finance on allmatters relating to the securities and futures contractindustries.

It is also to safeguard the public's and minorities' interest,as well as to maintain market integrity and efficiency.



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Local Government Authorities

These authorities are responsible for local by-laws thataffect business operations.

Such laws relate mainly to buildings and structures(business premises), health, public safety and security, anddisplays (signboards, advertisement hoarding (i.e.,billboards), etc.)



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Local Government - Licenses and Permits

Business licenses and permits are issued by the relevantministries and local authorities.

Licence and Permit By Local Authorities (Majlis Daerah, MajlisPerbandaran etc)

Komposit Perniagaan, Permohonan Lesen Anjing, PermohonanLesen Hiburan Dan Tempat hiburan, Permohonan Lesen HiburanVideo / Snooker ,Permohonan Lesen Iklan Sementara,Permohonan Lesen Penjaja, Permohonan Lesen Perniagaan,Sementara Permohonan Tukar Milik Lesen



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Factories and Machinery Department

Approval from this department is required beforemanufacturing operations may begin


Ministry of Science Technology and


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Ministry of Science, Technology andInnovation (MOSTI)

This Ministry has responsibility for the administration ofthe Environmental Quality Act and ensures that factoriesare equipped with appropriate anti-pollution controls.



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Other Government Agencies

Various other government agencies regulatespecific industries, such as

Inland revenue malaysia (LHDN)

finance and banking,

insurance,

real estate,

petroleum, etc.



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E M P L O Y M E N T L A W

Malaysian Law and Legislation

concerned with Business



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Employment Law - Rights and Liabilities

The main body of employment is Malaysia is found in three principallegislation and subsidiary legislation. They are :-1. Employment Act, 19552. Industrial Relations Act, 19673. Trade Unions Act, 1959

The employers in Malaysia also need to bear in mind the relevant legislations:-1. Employees Provident Fund Act, 19912. Employees Social Security Act, 19693. WorksmensCompensation Act, 19524. Workers Minimum Standards of Housing and Amenities Act, 1990

5. Wages Council Act, 19476. Children and Young Persons (Employment) Act, 19667. Occupational Safety and Health Act, 19948. Human Resources Development Act, 1992



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Employment Act 1955

The Employment Act 1955 is the legislation regulating the terms andconditions of employment of any person, irrespective of his occupation,who has entered into a contract of service with an employer underwhich such person's wages do not exceed RM1,500 a month. Amongother things it sets out the minimum conditions of employment which

include:

A contract of service engaging a person may be written or oral,expressed or implied, specifying the period of notice required toterminate it;

Wages earned must be paid not later than the seventh day after thelast day of any wage period;



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Employment Act 1955

Female workers are not permitted to work in any industrial oragricultural undertakings between the hours of ten in the eveningand five in the morning. An application can however be made towaive the restriction;

Ten paid gazetted public holidays in any one calendar year;

Eight days of paid annual leave for employees with less than twoyears of service, twelve days of paid annual leave for those employeeswith two or more years of service but less than five years of service,and sixteen days for those with over five years of service;



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Employment Act 1955

Fourteen to twenty-two days sick leave in a year depending onlength of service and where hospitalisation is necessary, up toan aggregate of sixty days sick leave in each year;

Normal hours of work shall not exceed eight hours a day or

forty-eight hours a week;

Payment for overtime work is at a minimum of one and a halftimes the hourly rate of pay on normal working days, two timeshis hourly rate on rest days and three times his hourly rate onpublic holidays;

Paid maternity leave for female employees on maternity leavefor sixty days.


Employees Provident Fund Act 1951


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Employees Provident Fund Act 1951(EPF)

The Employees Provident Fund Act 1951 provides for a compulsorycontributory provident fund which is payable to employees in full onreaching the age of 55 years.

All employers and employees are required to contribute to EPF at the

rates of 12% and 11% respectively of the employees' monthly wages.

Among the categories of employees precluded from compulsorycontributions are:

Expatriates employees Domestic servants - Persons who are employed to work in or connected with work in a

private dwelling house including a valet, gardener, and who are paid from the privateaccount of the employers.

However, expatriate employees, domestic servants and self-employedpersons can elect to contribute to the EPF.



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Employees' Social Security Act 1969

The Social Security Organisation (SOCSO) administers theEmployment Injury Insurance Scheme and the Invalidity PensionScheme, as provided for under the Employees' Social Security Act 1969.

All establishments, including factories, employing workers earningwages not exceeding RM 3,000 a month, are required to insure their

workers under the two social security schemes.

The Employment Injury Insurance Scheme provides employees withcoverage in the event of any disablement or death due to employmentinjury by way of cash benefits and medical care. The contribution isborne solely by the employer and is about 1.25% of the wages of an

employee.

The Invalidity Pension Scheme provides a 24-hour coverage toemployees against invalidity and death due to any cause before the ageof 55 years. The total contribution is about 1% of the wages and isshared by the employer and the employee equally.


Human Resource Development Fund


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Human Resource Development FundAct 1992

The Human Resources Development Act, 1992 which wasenforced in January 1993 led to the establishment of theHuman Resources Development Fund (HRDF) andadministered by the Human Resources DevelopmentCouncil (HRDC). In line with the corporatisation exercisevia the Pembangunan Sumber Manusia Berhad Act, 2001,the HRDC is now known as Pembangunan SumberManusia Berhad (PSMB).

The HRDF operates on the basis of a levy/grant system.Employers who have paid the levy will qualify for traininggrants from the fund to defray or subsidise training costsfor their Malaysian employees.



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Workmens Compensation Act 1952

An Act to provide for the payment of compensationbenefits to a foreign worker who

possesses valid employment document for injuriessustained due to accident which arises

out of or in the course of employment or if deathresults from he accident, to the

dependents.



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Occupational Safety and Health Act 1994

An Act to make further provisions for securing thesafety, health and welfare of persons at work, forprotecting others against risks to safety or health inconnection with the activities of persons at work, toestablish the National Council for OccupationalSafety and Health, and for matters connected

therewith.



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H U M A N R E S O U R C E

T A X A T I O NA C C O U N T I N G A N D A U D I T I N G N E E D S

S T A N D A R D S A N D A C C R E D I T A T I O N

A R B I T R A T I O N

Managing Your Business



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Human Resources Management

Labour Laws and Employment GuideAs an employer, you should be aware of the rules and guidelines for hiring andrecruiting an employee for your company.

Employment Act 1955: A Guide To Malaysian Labour Laws Workmens Compensation Children and Young Persons (Employment) Act 1966 (Revised 1988) Occupational Safety and Health Act 1994

Discontinuing an Employee Serviceshow to discontinue your employees service within the boundaries of the law: Guidelines on the Implementation of Retrenchment , Employee Service/Contract

Termination

Benefits and Contributions

Maternity Leave Benefits, Rest Days and Public Holidays, Employees ProvidentFund, Social Security Organisation

Employment of Foreign Workers and Expatriate Personnel There are guidelines and procedures that you have to follow when hiring a foreign

worker and expatriate personnel. The Immigration Department of Malaysia is thegovernment agency that provides services for the application process of

employment of expatriate personnel and foreign workers in Malaysia.prepared by: Siti Rashidah Mohd Nasir


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Taxation

All income of accrued in, derived from or remitted to Malaysia,are liable to tax.

However, income derived from outside Malaysia and remitted to

Malaysia by resident companies (except those involved in thebanking, insurance, air and sea transportation business), non-resident companies and non-resident individuals are exemptedfrom tax

The Inland Revenue Board Malaysia (LHDN) act as an agent toprovide services in assessing, administering, collecting andenforcing the payment of income tax and other taxes that areunder the board's jurisdiction.



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Taxation (cont)

It is the duty of every person carrying on a businessto keep proper books and prepare regular accounts.

It is also essential to meet the requirements of

Section 82 of the Income Tax Act, 1967 and also, inthe case of limited companies, to meet therequirements of the Companies Act, 1965

Malaysian laws are governed by statutes and theother principal statute that all businesses have tocomply with is the Income Tax Act, 1967.



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A D D A N E W L O C A T I O N F O R Y O U R B U S I N E S S

H I R E M O R E E M P L O Y E E S

F I N D M A R K E T I N F O R M A T I O N

R E G I S T E R A S A S T A T E V E N D O R

G E T T I N G S T A R T E D I N I N T E R N A T I O N A L T R A D E

T A K E O V E R A N D M E R G E R S

Growing Your Business

Topic 1 2 Introduction to the Concept of Doing Business as a Legal Entity 2003

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