PLC Consulting & Solution

24/09/2026

🌕 月圆，是自然的规律；团圆，是我们赋予它的意义。

千百年来，中秋承载着人们对团圆、思念与祝福的情感。

从古时祭月，到后来赏月、思乡、共享月饼，再到今天与家人相聚，中秋的形式不断演变，但其中最珍贵的意义始终没有改变：

珍惜陪伴，感恩相聚。

一轮明月，寄托着思念；
一次团聚，体现着陪伴；
一份月饼，传递着心意。

在生活与工作的节奏不断加快的今天，中秋也提醒我们，除了不断向前，也别忘了停下脚步，珍惜身边重要的人。

这个中秋，愿我们不只是仰望同一轮明月，也更珍惜此刻能够相聚的时光。

因为真正的圆满，不只是月圆，
更是 家人安康、有人相伴、心有所归。

PLC Consulting Group 敬祝大家：

🌕 中秋快乐
🏮 阖家团圆
🥮 平安喜乐
❤️ 所念皆安，所愿皆圆

🌕 The full moon follows the rhythm of nature.
Togetherness is the meaning we give to it.

For centuries the Mid-Autumn Festival has represented reunion, remembrance and gratitude.

From ancient traditions of honouring the moon to admiring the full moon, sharing mooncakes and gathering with family, the way we celebrate has evolved across generations.

Yet its deeper meaning remains timeless:

to cherish the people who matter and appreciate the moments we share.

A full moon reminds us of those we hold in our thoughts.
A gathering reminds us of the value of presence.
A mooncake represents a simple gesture of warmth and care.

In a world that continues to move faster, Mid-Autumn Festival offers us a meaningful reminder to pause, reconnect and appreciate the people who journey alongside us.

This Mid-Autumn Festival, may we not only admire the same full moon but also treasure the relationships and moments that give life its meaning.

Because true fulfilment is not simply found in a full moon.

It is found in family, connection and a heart that knows where it belongs.

From all of us at PLC Consulting Group, we wish you and your family a joyful Mid-Autumn Festival filled with togetherness, peace and happiness. 🏮🥮

#中秋節

23/09/2026

How Malaysian Customs treats
SST returns and payments as received.

the underlying Royal Malaysian Customs Public Ruling No. 6/2026⁠. It took effect on 21 September 2026 and replaced Public Ruling No. 1/2025. The newspaper’s “effective today” headline appears to refer to its 22 September report, so we would use 21 September as the ruling’s effective date.

22/09/2026

📢 WE’RE HIRING — PLC CONSULTING GROUP 📢
JOIN OUR AWARD-WINNING TEAM! ✨

We are INVITING experienced and growth-mindset driven professionals to join our PLC Team in Kluang Johor.

We are currently hiring for:

1. Senior Account Executive
2. Senior Financial Account Executive
3. Internship (Audit, Account or Tax)

What We’re Looking For:
✅ Diploma or Degree in Accounting, ACCA/CPA, Finance or a related field
✅ Minimum 3 years of relevant working experience
✅ Sound technical, analytical and communication skills
✅ Able to work independently and manage client matters professionally
✅ Leadership or team-supervision experience is an advantage
✅ Experience in an accounting, audit or professional services firm is highly preferred
✅ HIGH Self & Team Learning + Growth mindset
✅ Ai Savvy skilled candidates are most well welcome

With more than 50 years of experience since 1975, PLC Consulting Group provides an environment where you can strengthen your professional expertise, take on meaningful responsibilities and grow alongside a supportive team.

📩 Interested candidates are invited to email your resume to:
[email protected]

Take the next step in your professional journey with us!

16/09/2026

🌱 From AI Tools to AI Ownership

Today’s Team AI Coaching Session
reminded me of something important

"AI transformation is not only about
learning a new tool. It is about changing
how we think about PROCESS..... "

Our team started from the real practical workflow we live with every day. Client documents. Scanning. Filing. Data entry. Queries. Review. Management accounts. Tax cases handover. etc etc

Then we asked a different question.....
"Which part of this workflow requires human effort because it truly needs judgement and which part remains manual simply because we have always done it that way ? "

That conversation led us into areas such as batch scanning, AI OCR, automated information extraction and reducing repetitive data entry.

AND technology was only half of today's learning.....
The deeper lesson was about shared-leadership....

We shared the Shared-Leadership Map with the team:
REACTION → AWARENESS → PRACTICE → OWNERSHIP

When something changes we naturally begin in reaction mode...
"Why change?"
"The existing way still works"
"AI might make mistakes"
"This is more troublesome"

Transformation begins when we develop awareness....
even more important is being VULNERABLE & MINDFUL...

We start noticing the repetitive work
We recognise inefficient patterns
We question assumptions
We become curious about a better way

Awareness then needs practice..... and coaching
Not one big AI project....

Just one small improvement
One workflow redesigned
One repetitive task automated
One experiment repeated until the new behaviour becomes natural
Eventually practice becomes ownership and accountability...

That is when our people stop waiting for management to tell them how to use AI....

They begin asking....
"How can I redesign this?"
"Can AI remove this repetitive step?"
"How can we improve accuracy?"
"How can I make this workflow better for the next person?"

That is the culture I hope we continue building at PLC....
Because the real transformation is not:
People + AI tools

It is:
People who think differently
because AI has expanded what they believe is possible....

OUR aspiration is not to create a TEAM
filled with people who know how to prompt ChatGPT
It is to develop people
who can understand a process, challenge the process, redesign the process and eventually own the better process....
AND in building TRUST

When that happens AI stops being a software initiative....
It becomes part of our
management OS & talent growth mapping

Proud to see our team experimenting,
sharing and learning together...... ❤️



3 coaching reflections for the team

1. Which task are you still doing manually because of habit rather than necessity?
Why it matters: Transformation normally starts with recognising invisible inefficiency.

2. If AI could return two hours of your working week what higher-value work would you invest those two hours into?
Why it matters: Automation without redeploying human capacity creates efficiency but not necessarily greater value.

3. Are you waiting for somebody to redesign your job or are you learning to redesign it yourself?
Why it matters: The biggest difference between AI adoption and AI transformation is ownership.

15/09/2026

同心筑梦，共创辉煌 ❤️ 欢庆 2026 马来西亚日

你真的知道 9月16日 马来西亚日 (Malaysia Day) 背后的历史吗？许多人以为国庆日是唯一的重大日子，但其实没有这一天，就没有今天的完整版大马❗

✅ 历史小科普： 马来西亚日是为了纪念 1963年9月16日马来亚半岛、沙巴、砂拉越以及新加坡（于1965年独立）正式合并，组成“马来西亚”联邦的历史性时刻。

✅ 不一样的意义： 这一天象征着东马与西马跨越海洋的紧密连结，代表着多元文化、族群和包容精神的完美融合！

在这个充满凝聚力的日子里，PLC Consulting Group 向每一位为大马经济与社会发展默默耕耘的伙伴致敬 🫡 让我们继续携手并进，在多元中激发无限可能，共创大马更耀眼的商业新篇章 ✨😊

🇲🇾 祝大家 916 马来西亚日快乐，国泰民安~

Stronger Together, Brighter Future ❤️ Happy Malaysia Day 2026

Did you know the true history behind September 16th, Malaysia Day? Many often mistake National Day as the only historical milestone, but without this very day, our complete Malaysia would not exist❗

✅ Historical Quick Facts: Malaysia Day commemorates the historic moment on September 16, 1963, when the Federation of Malaya, Sabah, Sarawak, and Singapore (which became independent in 1965) officially united to form the Federation of Malaysia.

✅ A Deeper Meaning: This day symbolizes the close bond bridging East and West Malaysia across the sea, representing a harmonious blend of diverse cultures, ethnicities, and inclusive spirit!

On this day filled with unity, PLC Consulting Group pays tribute to every individual and partner who tirelessly contributes to Malaysia's economic and social growth 🫡 Let us continue to walk hand in hand, unlocking infinite possibilities within our diversity, and creating a brighter new chapter for business in Malaysia ✨😊

🇲🇾 Wishing everyone a joyous and prosperous 916 Malaysia Day~

12/09/2026

🚆 e-Invoice 已经上车了，现在还可以下车吗？

门槛从 RM1 million 提高到 RM3 million，不少老板开始问：

💬「我已经从 1 July 2026 开始 e-Invoice 了，是不是就不能停？」

答案是：不一定！

根据 IRBM FAQ No. 17，如果公司符合最新的 e-Invoice 豁免条件，即使已经开始实施，也可以停止开具 e-Invoices，无需另外申请或事先取得 IRBM 批准。

不过，先别急着按下 ⏹️ STOP！

记住 PLC 3 Check 🔍

1️⃣ Check Turnover — 是否低于 RM3 million？
2️⃣ Check Company Structure — 是否符合 Section 1.6.10？
3️⃣ Check Documentation — 支持文件与记录是否完整？

💡 低于 RM3 million ≠ 自动豁免。

政策变了，做法也要跟着更新。

先了解、再确认、才行动。

🚆 Already hopped on the e-Invoice train? Can you still get off?

With the threshold increased from RM1 million to RM3 million, many business owners are asking:

💬 "I've already started e-Invoicing since 1 July 2026. Does this mean I can't stop now?"

The answer: Not necessarily!

According to IRBM FAQ No. 17, if your company meets the latest e-Invoice exemption criteria, you can stop issuing e-Invoices even if you have already started. No separate application or prior approval from IRBM is required.

However, don't rush to hit that ⏹️ STOP button just yet!

Remember to do the PLC 3 Checks 🔍:

1️⃣ Check Turnover — Is it strictly below RM3 million?
2️⃣ Check Company Structure — Do you fall under the exemptions in Section 1.6.10?
3️⃣ Check Documentation — Are your supporting documents and records complete?

💡 Below RM3 million ≠ Automatic Exemption.

Policies change, and your strategy needs to adapt.
Understand first, verify next, then act.

08/09/2026

客户清盘、坏账难收？2026年最新税务抵扣政策，一封律师函（LOD）真的不够！

作为企业主或财务人员，您是否面临过坏账处理的难题？坏账和坏账预备金如何正确合规地进行税务扣除，直接影响企业的现金流和税务成本。

收藏这份《坏账和坏账预备金税务扣除指南》，助您理清思路，规避风险。

✅ 场景一：贸易债务人清盘（清算）客户进入清盘（清算）程序，坏账能抵扣税吗？答案是肯定的！ 当债务人清盘时，这就为注销坏账提供了充分且可接受的合理理由。根据第33(1)条，该损失作为在产生企业收入的正常过程中发生的损失，可获得税务扣除。

🧐 场景二：特定坏账预备金（Doubtful Debts）计提仅计提特定预备金就能税务扣除吗？可以，但有严格条件！ 根据第34(2)条：

1️⃣ 您必须证明已进行积极催收。

2️⃣ ❌ 重要警示： 根据2026 年最新高等法院裁决，❌ 单靠发出律师函（LOD）是不足以支持扣除申请的！

3️⃣ 必须采取进一步的法律行动（例如提起民事诉讼）来支持律师函。

合规规划是企业稳健发展的基础。不要因为处理不当而错失税务优惠或面临合规风险。

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Customers Winding Up, Struggling to Recover Bad Debts? 2026 Latest Tax Deduction Policy: A Letter of Demand (LOD) Is Really Not Enough!

As a business owner or finance professional, have you ever faced the challenge of handling bad debts? How you correctly and compliantly claim tax deductions for bad debts and provision for doubtful debts directly impacts your company's cash flow and tax costs.

Save this "Tax Deduction Guide for Bad Debts and Doubtful Debts" to help you gain clarity and mitigate risks.

✅ Scenario 1: Winding Up (Liquidation) of a Trade Debtor
If a customer enters into winding-up (liquidation) proceedings, can the bad debt be tax-deductible? The answer is yes! When a debtor is wound up, it provides a sufficient and acceptable justification for writing off the bad debt. Under Section 33(1), this loss is tax-deductible as a loss incurred in the ordinary course of producing business income.

🧐 Scenario 2: Provision for Specific Doubtful Debts
Can you get a tax deduction just by making a specific provision? Yes, but subject to strict conditions! According to Section 34(2):

1️⃣ You must prove that active debt collection efforts have been made.

2️⃣ ❌ Important Warning: Based on the latest 2026 High Court ruling, ❌ relying solely on issuing a Letter of Demand (LOD) is insufficient to support a deduction claim!

3️⃣ Further legal actions (e.g., initiating a civil lawsuit) must be taken to follow up on the LOD.

Compliance planning is the foundation for a company's steady growth. Don't miss out on tax benefits or expose your business to compliance risks due to improper handling.

01/09/2026

30/08/2026

🇲🇾 从争取独立，到共同成长；
从共同成长，到一起创造未来。

1957，到2026。

69年前的今天，这片土地踏上了独立的道路；
今天，我们庆祝的，是马来西亚人携手走过的69年。

这一路，我们拥有不同的文化、语言与背景，
却因为共同的土地、共同的家园，
学会理解、包容，并携手向前。

独立，是历史赋予我们的起点。
团结，是我们走向未来的力量。

69年后的今天，
我们不只是回望历史，
更应该思考：

我们想为下一代，留下怎样的马来西亚？

愿我们珍惜这片土地，
珍惜彼此的不同，
继续一起成长，
一起创造更好的明天。


🇲🇾 From the pursuit of independence, to growing together;
from growing together, to creating the future together.

From 1957 to 2026.

69 years ago today, this land began its journey towards independence;
today, we celebrate 69 years that Malaysians have walked together.

Along the way, we have grown with different cultures, languages and backgrounds,
yet united by one land and one home,
we learned to understand, embrace our differences, and move forward together.

Independence gave us our beginning.
Unity gives us the strength to shape our future.

69 years later,
we do not only look back at our history.
We also look ahead and ask:

What kind of Malaysia do we want to leave for the next generation?

May we continue to cherish this land,
embrace our differences,
grow together,
and build a better tomorrow.

🇲🇾 Selamat Hari Merdeka ke-69!

United in Diversity. Growing Together 😃