Leng & Co PLT - Chartered Accountants

09/10/2026

🇲🇾 𝗠𝗔𝗟𝗔𝗬𝗦𝗜𝗔 𝗕𝗨𝗗𝗚𝗘𝗧 𝟮𝟬𝟮𝟳 | 𝗞𝗘𝗬 𝗧𝗔𝗫 𝗨𝗣𝗗𝗔𝗧𝗘𝗦

📊 𝗪𝗵𝗮𝘁 𝗱𝗼𝗲𝘀 𝗕𝘂𝗱𝗴𝗲𝘁 𝟮𝟬𝟮𝟳 𝗺𝗲𝗮𝗻 𝗳𝗼𝗿 𝘆𝗼𝘂 𝗮𝗻𝗱 𝘆𝗼𝘂𝗿 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀?

Malaysia’s Budget 2027, tabled on 9 October 2026, introduces several proposed tax reforms aimed at easing the cost of living, enhancing personal tax reliefs and supporting the growth of Malaysian businesses.

At Leng & Co., we have summarised the key tax proposals and their implications for individuals and businesses.

🔹 𝗣𝗘𝗥𝗦𝗢𝗡𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫
✅ RM70,001–RM100,000: 19% → 18%
✅ RM100,001–RM150,000: 25% → 24%
🔺 RM1,000,001–RM2,000,000: 28% → 30%
✅ Individual & dependent relatives relief increased from RM9,000 to RM12,000.

🔹 𝗘𝗫𝗣𝗔𝗡𝗗𝗘𝗗 𝗧𝗔𝗫 𝗥𝗘𝗟𝗜𝗘𝗙𝗦
✅ Health & Well-being: RM10,000
✅ Parents & Grandparents Care: RM8,000
✅ Education & Skills Training: RM7,000
✅ Lifestyle: RM2,500
✅ Sports-related Lifestyle: RM1,000
✅ SOCSO Contributions: RM350 + additional RM150 for eligible voluntary contributions.

The expanded scope includes qualifying postnatal care, AI subscriptions, pet adoption and veterinary expenses, sports shoes, and selected educational programmes.

🔹 𝗦𝗠𝗘 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫
✅ First RM150,000: 15% → 14%
✅ RM150,001–RM600,000: 17% → 16%
✅ Above RM600,000: Remains at 24%.

These reduced rates apply to qualifying Micro, Small and Medium Enterprises (MSMEs), subject to the applicable eligibility requirements.

📌 𝗪𝗛𝗬 𝗜𝗧 𝗠𝗔𝗧𝗧𝗘𝗥𝗦

Tax changes can influence disposable income, business profitability, cash flow and financial planning.

Understanding these changes early allows individuals and businesses to plan ahead and make more informed decisions.

Refer to our infographic for a comparison between YA 2026 and the proposed YA 2027 tax measures.

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🇲🇾 𝟮𝟬𝟮𝟳年马来西亚财政预算案｜重点税务更新

📊 2027年财政预算案，对您及您的企业意味着什么？

2027年马来西亚财政预算案已于2026年10月9日正式提呈。本次预算案提出多项税务改革建议，旨在减轻人民生活负担、扩大个人所得税减免范围，同时支持本地中小微型企业的发展。

Leng & Co. 特此为大家整理本次预算案中值得关注的主要税务调整。

🔹【个人所得税调整】
✅ RM70,001–RM100,000：19% → 18%
✅ RM100,001–RM150,000：25% → 24%
🔺 RM1,000,001–RM2,000,000：28% → 30%
✅ 个人及受抚养亲属税务减免由 RM9,000 提高至 RM12,000。

🔹【扩大个人所得税减免范围】
✅ 医疗与健康：RM10,000
✅ 父母及祖父母护理：RM8,000
✅ 教育与技能培训：RM7,000
✅ 生活方式：RM2,500
✅ 体育相关开销：RM1,000
✅ 社会保障缴纳：RM350，符合条件的自愿缴纳可额外享有 RM150 减免。

新增及扩大范围包括符合条件的产后护理、人工智能软件订阅、宠物领养及兽医费用、运动鞋，以及指定教育与技能培训课程等。

🔹【中小微型企业所得税调整】
✅ 首 RM150,000：15% → 14%
✅ RM150,001–RM600,000：17% → 16%
✅ 超过 RM600,000：维持 24%。

上述优惠税率仅适用于符合相关资格条件的中小微型企业。

📌【为什么这些调整值得关注？】

税务政策的变化，不仅影响个人可支配收入，也关系到企业的盈利能力、现金流及长远财务规划。

提前了解相关政策，有助于个人及企业更有效地规划税务安排，并作出更明智的财务决策。

欢迎参考我们整理的图表，了解2026课税年度与2027课税年度拟议税务措施之间的主要差异。

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𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧
Chartered Accountants
(202106000024 / LLP0029426-LCA & NF 2383)

𝗟𝗖 𝗖𝗢𝗥𝗣𝗢𝗥𝗔𝗧𝗘 𝗖𝗢𝗡𝗦𝗨𝗟𝗧𝗔𝗡𝗧𝗦 𝗦𝗗𝗡. 𝗕𝗛𝗗.
(202001021332 / 1377652-T)

𝗗𝗿𝗶𝘃𝗲𝗻 𝗯𝘆 𝗜𝗻𝘁𝗲𝗴𝗿𝗶𝘁𝘆. 𝗗𝗲𝗳𝗶𝗻𝗲𝗱 𝗯𝘆 𝗘𝘅𝗰𝗲𝗹𝗹𝗲𝗻𝗰𝗲.
诚信为本 · 卓越为魂

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⚖️ 𝗗𝗜𝗦𝗖𝗟𝗔𝗜𝗠𝗘𝗥

Leng & Co PLT and LC Corporate Consultants Sdn. Bhd. are separate and independent legal entities operating within the LC Network.

The information contained in this publication is provided for general information purposes only and does not constitute professional tax, accounting or legal advice. The Budget 2027 measures discussed are proposals announced on 9 October 2026 and remain subject to legislative approval, applicable eligibility criteria and further guidelines.

Whilst reasonable care has been taken to ensure accuracy as at the date of publication, readers are encouraged to seek appropriate professional advice before making decisions based on this information.

© 2026 Leng & Co PLT. All rights reserved.

#马来西亚财政预算案 #税务资讯

30/08/2026

𝗦𝗘𝗟𝗔𝗠𝗔𝗧 𝗛𝗔𝗥𝗜 𝗠𝗘𝗥𝗗𝗘𝗞𝗔 🇲🇾 | 𝟲𝟵 𝗬𝗘𝗔𝗥𝗦 𝗢𝗙 𝗜𝗡𝗗𝗘𝗣𝗘𝗡𝗗𝗘𝗡𝗖𝗘

For 69 years, Malaysia has grown through the strength, resilience and determination of its people.

As a homegrown Malaysian firm, we are proud to grow alongside the businesses and communities we serve — contributing in our own way towards a stronger, more progressive Malaysia.

May we continue moving forward together with integrity, unity and excellence.

From all of us at Leng & Co PLT,

Selamat Hari Merdeka ke-69! 🇲🇾

———

𝗠𝗔𝗟𝗔𝗬𝗦𝗜𝗔 𝗠𝗘𝗥𝗗𝗘𝗞𝗔 🇲🇾 | 独立𝟲𝟵周年

69年来，马来西亚一路走来，靠的是每一代人的努力、坚持与团结。

作为一家在马来西亚成长的本土专业服务事务所，我们很珍惜能够与客户、企业及这个国家一起成长，并尽自己的一份力量，为马来西亚创造更多价值。

愿我们继续秉持 诚信、团结与卓越，携手迈向更好的未来。

Leng & Co PLT 全体同仁祝大家：

马来西亚独立69周年快乐！🇲🇾
Selamat Hari Merdeka ke-69!
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𝗗𝗿𝗶𝘃𝗲𝗻 𝗯𝘆 𝗜𝗻𝘁𝗲𝗴𝗿𝗶𝘁𝘆. 𝗗𝗲𝗳𝗶𝗻𝗲𝗱 𝗯𝘆 𝗘𝘅𝗰𝗲𝗹𝗹𝗲𝗻𝗰𝗲.
诚信为本 · 卓越为魂
-

LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)
"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."
All rights reserved.

#马来西亚 #独立69周年

30/08/2026

𝗘-𝗜𝗡𝗩𝗢𝗜𝗖𝗘 𝗨𝗣𝗗𝗔𝗧𝗘 | 电子发票最新消息

𝗘-𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗧𝗵𝗿𝗲𝘀𝗵𝗼𝗹𝗱 𝗥𝗮𝗶𝘀𝗲𝗱 𝘁𝗼 𝗥𝗠𝟯 𝗠𝗶𝗹𝗹𝗶𝗼𝗻

The Government has announced that the 𝗲-𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗲𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝘁𝗵𝗿𝗲𝘀𝗵𝗼𝗹𝗱 will be increased from 𝗥𝗠𝟭 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 𝘁𝗼 𝗥𝗠𝟯 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 𝗽𝗲𝗿 𝗮𝗻𝗻𝘂𝗺, effective from 𝟭 𝗦𝗲𝗽𝘁𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟲.

Under the announcement, businesses with 𝗮𝗻𝗻𝘂𝗮𝗹 𝘀𝗮𝗹𝗲𝘀 𝗻𝗼𝘁 𝗲𝘅𝗰𝗲𝗲𝗱𝗶𝗻𝗴 𝗥𝗠𝟯 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 will be exempted from the obligation to implement e-Invoice.

This represents a significant easing of the compliance burden for many micro, small and medium-sized businesses.

𝗛𝗼𝘄𝗲𝘃𝗲𝗿, 𝗮 𝗳𝗲𝘄 𝗶𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗽𝗼𝗶𝗻𝘁𝘀 𝘀𝗵𝗼𝘂𝗹𝗱 𝗯𝗲 𝗻𝗼𝘁𝗲𝗱:

🔹 𝗧𝗵𝗲 𝗥𝗠𝟯 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 𝗳𝗶𝗴𝘂𝗿𝗲 𝗿𝗲𝗳𝗲𝗿𝘀 𝘁𝗼 𝗮𝗻𝗻𝘂𝗮𝗹 𝘀𝗮𝗹𝗲𝘀 / 𝘁𝘂𝗿𝗻𝗼𝘃𝗲𝗿 — it is not a RM3 million taxable profit threshold.

🔹 Businesses forming part of a 𝗰𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗼𝗿 𝗴𝗿𝗼𝘂𝗽 𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲 should not rely solely on their own turnover when assessing the exemption. Existing HASiL guidance contains specific conditions relating to non-individual shareholders, holding companies, subsidiaries, related companies and joint ventures. Further clarification is expected from HASiL on how these existing conditions will apply following the newly announced RM3 million threshold.

🔹 𝗧𝗵𝗲 𝗥𝗠𝟭𝟬,𝟬𝟬𝟬 𝗿𝘂𝗹𝗲 𝗶𝘀 𝗮 𝘀𝗲𝗽𝗮𝗿𝗮𝘁𝗲 𝗿𝘂𝗹𝗲.

For taxpayers who are already required to implement e-Invoice, 𝗮𝗻𝘆 𝘀𝗶𝗻𝗴𝗹𝗲 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻 𝗲𝘅𝗰𝗲𝗲𝗱𝗶𝗻𝗴 𝗥𝗠𝟭𝟬,𝟬𝟬𝟬 cannot be included in a consolidated e-Invoice. This requirement applies across all industries from 𝟭 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟮𝟬𝟮𝟲.

Certain activities are also subject to restrictions on the use of consolidated e-Invoices, including:

• sale of motor vehicles;
• sale of flight tickets and private charters;
• construction contractors undertaking construction contracts;
• certain payments to agents, dealers and distributors;
• distribution, supply or sale of electricity;
• specified telecommunications services, including postpaid plans, internet subscriptions and sale of electronic devices; and
• certain licensed betting and gaming transactions.

The proposed special treatment for 𝗹𝘂𝘅𝘂𝗿𝘆 𝗴𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗷𝗲𝘄𝗲𝗹𝗹𝗲𝗿𝘆 remains on hold pending further details from HASiL.

Accordingly, businesses should distinguish between:

𝗥𝗠𝟯 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 → whether the business is exempted from mandatory e-Invoice implementation; and

𝗥𝗠𝟭𝟬,𝟬𝟬𝟬 / prescribed activities → whether transactions may be included in a consolidated e-Invoice where e-Invoice implementation is already applicable.

Further detailed implementation guidance from HASiL is expected following the Government’s latest announcement.

———

𝗲-𝗜𝗻𝘃𝗼𝗶𝗰𝗲 电子发票豁免门槛提高至 𝗥𝗠𝟯𝟬𝟬万

政府最新宣布，自 𝟮𝟬𝟮𝟲年𝟵月𝟭日 起，电子发票（e-Invoice）的豁免门槛将由原有的 𝗥𝗠𝟭𝟬𝟬万 提高至每年 𝗥𝗠𝟯𝟬𝟬万。

根据政府最新公布的措施，𝗥𝗠𝟯𝟬𝟬万并非指企业的应课税盈利，而是以企业的年度销售额／营业额作为判断基础。

年度销售额不超过 𝗥𝗠𝟯𝟬𝟬万 的企业，将获豁免强制实施电子发票。

这项措施预计将大幅减轻许多微型、中小型企业在电子发票制度下所面对的行政及合规负担。

不过，企业仍需特别注意以下事项：

🔹 𝗥𝗠𝟯𝟬𝟬万是年度销售额／营业额门槛，并非企业盈利或应课税收入的门槛。

🔹 若企业属于𝗴𝗿𝗼𝘂𝗽 𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲（集团架构）的一部分，则不应仅根据本身的营业额便直接判断是否获得豁免。

HASiL 现有的电子发票指南及常见问题中，对非个人股东、控股公司、子公司、关联公司以及合营企业设有特定条件。随着政府刚宣布将门槛提高至 RM300万，相关条件在新门槛下的具体应用方式，仍有待 HASiL 发布进一步的正式更新及说明。

🔹 𝗥𝗠𝟭𝟬,𝟬𝟬𝟬 单笔交易规则属于另一项独立规定，与 RM300万豁免门槛不可混为一谈。

对于本身已经必须实施电子发票的纳税人，自 𝟮𝟬𝟮𝟲年𝟭月𝟭日 起，任何单笔交易金额超过 𝗥𝗠𝟭𝟬,𝟬𝟬𝟬，均不能纳入综合电子发票（Consolidated e-Invoice），而须按照相关电子发票规定处理该笔交易。

此外，部分指定行业或交易也受到综合电子发票使用限制，包括：

• 汽车销售；
• 航空机票销售及私人包机服务；
• 承接建筑工程合约的建筑承包商；
• 向代理商、经销商及分销商支付的特定款项；
• 电力的分配、供应或销售；
• 指定电讯服务，包括后付配套、互联网订阅及电子设备销售；以及
• 部分持牌博彩及博彩奖金支付交易。

至于𝗹𝘂𝘅𝘂𝗿𝘆 𝗴𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗷𝗲𝘄𝗲𝗹𝗹𝗲𝗿𝘆（奢侈品及珠宝）原拟实施的相关限制，目前仍处于暂缓状态，直至 HASiL 发布进一步详情为止。

因此，企业应清楚区分以下两个概念：

𝗥𝗠𝟯𝟬𝟬万 → 判断企业是否可获豁免强制实施电子发票；

𝗥𝗠𝟭𝟬,𝟬𝟬𝟬／指定行业及交易 → 对于已经进入电子发票实施范围的企业，判断有关交易是否可以纳入综合电子发票。

随着政府最新政策于 2026年9月1日起生效，企业仍应留意 HASiL 即将发布的进一步技术指南及执行细节。

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At 𝗟𝗲𝗻𝗴 & 𝗖𝗼 𝗣𝗟𝗧, we remain committed to keeping our clients informed of regulatory developments and helping businesses navigate their accounting, tax and compliance obligations with clarity and confidence.

𝗟𝗲𝗻𝗴 & 𝗖𝗼 𝗣𝗟𝗧 将持续关注最新法规及政策发展，并以专业、清晰及务实的方式，协助企业掌握会计、税务及合规要求，让客户能够更从容地应对不断变化的营商及监管环境。

𝗗𝗿𝗶𝘃𝗲𝗻 𝗯𝘆 𝗜𝗻𝘁𝗲𝗴𝗿𝗶𝘁𝘆. 𝗗𝗲𝗳𝗶𝗻𝗲𝗱 𝗯𝘆 𝗘𝘅𝗰𝗲𝗹𝗹𝗲𝗻𝗰𝗲.
诚信为本 · 卓越为魂

*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)
"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."
Accurate and correct as at date of publishment. All rights reserved.

#电子发票 #马来西亚税务 #企业合规

25/03/2026

⛽️ 𝐎𝐢𝐥 𝐏𝐫𝐢𝐜𝐞 𝐒𝐮𝐫𝐠𝐞 – 𝐖𝐡𝐚𝐭 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬 𝐍𝐞𝐞𝐝 𝐭𝐨 𝐊𝐧𝐨𝐰

Global crude oil has crossed 𝐔𝐒𝐃100 𝐩𝐞𝐫 𝐛𝐚𝐫𝐫𝐞𝐥 (+40%).
This is no longer just global news, it is already impacting business costs on the ground.

📊 𝐋𝐚𝐭𝐞𝐬𝐭 𝐌𝐚𝐥𝐚𝐲𝐬𝐢𝐚 𝐅𝐮𝐞𝐥 𝐏𝐫𝐢𝐜𝐞𝐬 (26 𝐌𝐚𝐫 – 1 𝐀𝐩𝐫 2026):
• RON97: 𝐑𝐌5.15/𝐋
• RON95 (non-subsidised): 𝐑𝐌3.87/𝐋
• RON95 (BUDI MADANI): 𝐑𝐌1.99/𝐋
• Diesel (Peninsular): 𝐑𝐌5.52/𝐋
• Diesel (Sabah & Sarawak): 𝐑𝐌2.15/𝐋

The gap is widening,and for many businesses,
𝐜𝐨𝐬𝐭 𝐩𝐫𝐞𝐬𝐬𝐮𝐫𝐞 𝐢𝐬 𝐧𝐨 𝐥𝐨𝐧𝐠𝐞𝐫 𝐠𝐫𝐚𝐝𝐮𝐚𝐥, 𝐢𝐭 𝐢𝐬 𝐢𝐦𝐦𝐞𝐝𝐢𝐚𝐭𝐞.

💼 𝐑𝐞𝐚𝐥 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐈𝐦𝐩𝐚𝐜𝐭:
• Logistics and transportation costs are rising sharply
• Suppliers are adjusting prices more frequently
• Profit margins are being compressed
• Cash flow is becoming tighter

📈 𝐖𝐡𝐚𝐭 𝐒𝐦𝐚𝐫𝐭 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬 𝐀𝐫𝐞 𝐃𝐨𝐢𝐧𝐠:
• Reviewing pricing strategies early
• Strengthening cost control measures
• Monitoring cash flow more closely
• Planning ahead instead of reacting late

At Leng & Co, we always believe;
𝐠𝐨𝐨𝐝 𝐭𝐢𝐦𝐞𝐬 𝐛𝐮𝐢𝐥𝐝 𝐩𝐫𝐨𝐟𝐢𝐭, 𝐝𝐢𝐟𝐟𝐢𝐜𝐮𝐥𝐭 𝐭𝐢𝐦𝐞𝐬 𝐛𝐮𝐢𝐥𝐝 𝐬𝐭𝐫𝐨𝐧𝐠 𝐛𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬.

𝐈𝐧 𝐭𝐢𝐦𝐞𝐬 𝐥𝐢𝐤𝐞 𝐭𝐡𝐢𝐬, 𝐧𝐮𝐦𝐛𝐞𝐫𝐬 𝐦𝐚𝐭𝐭𝐞𝐫 𝐦𝐨𝐫𝐞 𝐭𝐡𝐚𝐧 𝐞𝐯𝐞𝐫; 𝐚𝐧𝐝 𝐬𝐨 𝐝𝐨𝐞𝐬 𝐡𝐨𝐰 𝐲𝐨𝐮 𝐫𝐞𝐚𝐝 𝐭𝐡𝐞𝐦.

⸻

⛽️ 国际油价上涨，企业成本压力已经越来越明显

全球原油价格已突破 每桶 𝐔𝐒𝐃100，涨幅超过 𝟒𝟎%。
这已不只是国际新闻，很多企业其实已经开始直接感受到营运成本上升的压力。

📊 马来西亚最新燃油价格（2026年3月26日至4月1日）：
• RON97：𝐑𝐌5.15/𝐋
• RON95（无补贴）：𝐑𝐌3.87/𝐋
• RON95（BUDI MADANI补贴价）：𝐑𝐌1.99/𝐋
• 柴油（半岛）：𝐑𝐌5.52/𝐋
• 柴油（沙巴及砂拉越）：𝐑𝐌2.15/𝐋

表面上看是油价上涨，
但实际上，企业的运输、采购、营运与现金流压力，也会跟着一步一步上来。

💼 对企业最直接的影响：
• 运输与物流成本上升
• 供应商陆续调价
• 利润空间持续被压缩
• 现金流管理变得更吃紧

📈 企业现在更应该做的，是提早准备：
• 尽早检视并调整定价策略
• 加强成本控制
• 更紧密地留意现金流
• 提前规划，而不是等压力来了才应对

在 Leng & Co，我们始终相信：
顺境创造利润，逆境更能看出一家企业的实力。

这种时候，重要的不只是数字本身，更是你怎么看懂这些数字。

⸻

𝐃𝐫𝐢𝐯𝐞𝐧 𝐛𝐲 𝐈𝐧𝐭𝐞𝐠𝐫𝐢𝐭𝐲. 𝐃𝐞𝐟𝐢𝐧𝐞𝐝 𝐛𝐲 𝐄𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞.
诚信为本 · 卓越为魂

“Leng & Co” and/or “LC” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.
LENG & CO PLT (202106000024 / LLP0029426-LCA, NF 2383)
LC CORPORATE CONSULTANTS SDN. BHD. (202001021332 / 1377652-T)
Accurate and correct as at the date of publication. All rights reserved.

16/02/2026

🐎✨ 𝗪𝗮𝗿𝗺𝗲𝘀𝘁 𝗴𝗿𝗲𝗲𝘁𝗶𝗻𝗴𝘀 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗬𝗲𝗮𝗿 𝗼𝗳 𝘁𝗵𝗲 𝗛𝗼𝗿𝘀𝗲 𝟮𝟬𝟮𝟲. ✨🐎

As we welcome the new lunar year, we’re inspired by the horse’s spirit — strength, resilience, and forward momentum.
At 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼., we sincerely appreciate your trust, support, and partnership throughout the past year.

May the Year of the Horse bring you 𝗴𝗼𝗼𝗱 𝗵𝗲𝗮𝗹𝘁𝗵, 𝗽𝗿𝗼𝗴𝗿𝗲𝘀𝘀, 𝗮𝗻𝗱 𝗼𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀 𝘁𝗵𝗮𝘁 𝗹𝗲𝗮𝗱 𝘁𝗼 𝗹𝗮𝘀𝘁𝗶𝗻𝗴 𝘀𝘂𝗰𝗰𝗲𝘀𝘀.

𝗪𝗶𝘀𝗵𝗶𝗻𝗴 𝘆𝗼𝘂 𝗮 𝗽𝗿𝗼𝘀𝗽𝗲𝗿𝗼𝘂𝘀 𝗮𝗻𝗱 𝗳𝘂𝗹𝗳𝗶𝗹𝗹𝗶𝗻𝗴 𝘆𝗲𝗮𝗿 𝗮𝗵𝗲𝗮𝗱. 马到成功！🌟

---

🎉 恭贺新春，马年大吉！🎉

在迎接崭新的农历新年之际，愿马年的力量与活力，为您带来稳健发展、事业顺利、阖家安康。
衷心感谢您在过去一年对 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼. 的信任与支持。

祝您在新的一年里 步步高升、心想事成、万事顺遂！🌺

马到成功，鸿运常伴！🍊🐴

— 𝗟𝗲𝗻𝗴 ＆ 𝗖𝗼. | Chartered Accountants

Driven by Integrity. Defined by Excellence.
诚信为本 . 卓越为灵魂

#马到成功 #新年快乐 🎊🧧

10/02/2026

🧧 𝐂𝐡𝐢𝐧𝐞𝐬𝐞 𝐍𝐞𝐰 𝐘𝐞𝐚𝐫 𝐇𝐨𝐥𝐢𝐝𝐚𝐲 𝐍𝐨𝐭𝐢𝐜𝐞 🧧

As we close another busy year and prepare to welcome the Chinese New Year, our team will be taking a short festive break to recharge and spend time with our families.

📆 𝐇𝐨𝐥𝐢𝐝𝐚𝐲 𝐏𝐞𝐫𝐢𝐨𝐝
➡️ 13 February 2026 (Friday) – from 12:28 PM
➡️ to 22 February 2026 (Sunday)

📌 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐑𝐞𝐬𝐮𝐦𝐞𝐬
➡️ 23 February 2026 (Monday)

We are grateful for the trust and support our clients and partners have placed in us throughout the year. That trust is something we value deeply and strive to earn, every single day.

We look forward to continuing to support your business and growth in the year ahead.

Wishing everyone a prosperous, healthy, and successful Chinese New Year. 🧧✨

𝐃𝐫𝐢𝐯𝐞𝐧 𝐛𝐲 𝐈𝐧𝐭𝐞𝐠𝐫𝐢𝐭𝐲. 𝐃𝐞𝐟𝐢𝐧𝐞𝐝 𝐛𝐲 𝐄𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞.
诚信为本 · 卓越为魂

⸻

🧧 𝐋𝐞𝐧𝐠 & 𝐂𝐨 农历新年收工大吉通知 🧧

新春将至，在忙碌而充实的一年后，我们的团队也将稍作休息，与家人团聚，养精蓄锐，以更好的状态迎接新的一年。

📆 收工时间
➡️ 2026年2月13日（星期五）12:28 PM 起
➡️ 至 2026年2月22日（星期日）

📌 开工大吉
➡️ 2026年2月23日（星期一） (大年初七）

感谢各位客户与合作伙伴一直以来的信任与支持。
这份信任，对我们来说非常珍贵，也是我们持续把事情做好、把服务做稳的动力。

新的一年，我们会继续踏实前行，与大家一起走得更稳、更远。

恭祝大家：
新年快乐，生意兴隆，财源广进，万事顺心！ 🧧✨

-
诚信为本 · 卓越为魂
⸻

Information published by:
LENG & CO PLT (202106000024 / LLP0029426-LCA, NF 2383)
LC CORPORATE CONSULTANTS SDN. BHD. (202001021332 / 1377652-T)

“Leng & Co” and/or “LC” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.
Accurate and correct as at the date of publication. All rights reserved.

⸻

03/02/2026

🔔 𝗦𝗦𝗠 𝗨𝗣𝗗𝗔𝗧𝗘｜𝗟𝗔𝗧𝗘 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗬 𝗪𝗔𝗜𝗩𝗘𝗥（𝗠𝗕𝗥𝗦 𝟮.𝟬）

A brief regulatory update for companies managing their statutory obligations.

The Companies Commission of Malaysia (SSM) has announced a 𝗧𝗘𝗠𝗣𝗢𝗥𝗔𝗥𝗬 𝗪𝗔𝗜𝗩𝗘𝗥 𝗢𝗙 𝗟𝗔𝗧𝗘 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗜𝗘𝗦 for the submission of:

• 𝗔𝗻𝗻𝘂𝗮𝗹 𝗥𝗲𝘁𝘂𝗿𝗻（𝗔𝗥）
• 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁𝘀 & 𝗥𝗲𝗽𝗼𝗿𝘁𝘀

📅 𝗪𝗔𝗜𝗩𝗘𝗥 𝗣𝗘𝗥𝗜𝗢𝗗：
𝟯𝟭 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟮𝟬𝟮𝟲 – 𝟯𝟭 𝗠𝗮𝗿𝗰𝗵 𝟮𝟬𝟮𝟲

📌 𝗦𝗖𝗢𝗣𝗘 𝗢𝗙 𝗔𝗣𝗣𝗟𝗜𝗖𝗔𝗧𝗜𝗢𝗡：
The waiver applies to lodgements delayed 𝗕𝗘𝗬𝗢𝗡𝗗 𝟳 𝗗𝗔𝗬𝗦 𝗔𝗡𝗗 𝗨𝗣 𝗧𝗢 𝟯 𝗠𝗢𝗡𝗧𝗛𝗦 from the original statutory deadline, pursuant to 𝗣𝗥𝗔𝗖𝗧𝗜𝗖𝗘 𝗗𝗜𝗥𝗘𝗖𝗧𝗜𝗩𝗘 𝟭/𝟮𝟬𝟭𝟳.

This measure is intended to ease compliance pressures during the 𝗠𝗕𝗥𝗦 𝟮.𝟬 𝗣𝗘𝗔𝗞 𝗙𝗜𝗟𝗜𝗡𝗚 𝗣𝗘𝗥𝗜𝗢𝗗, allowing companies a limited window to regularise outstanding filings 𝗪𝗜𝗧𝗛𝗢𝗨𝗧 𝗣𝗘𝗡𝗔𝗟𝗧𝗬 𝗘𝗫𝗣𝗢𝗦𝗨𝗥𝗘.

At 𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧, we regard statutory compliance as a matter of 𝗚𝗢𝗩𝗘𝗥𝗡𝗔𝗡𝗖𝗘, 𝗗𝗜𝗦𝗖𝗜𝗣𝗟𝗜𝗡𝗘, 𝗔𝗡𝗗 𝗙𝗢𝗥𝗘𝗦𝗜𝗚𝗛𝗧 — never a last-minute exercise.

📩 𝗪𝗘 𝗖𝗔𝗡 𝗦𝗨𝗣𝗣𝗢𝗥𝗧 𝗬𝗢𝗨 𝗪𝗜𝗧𝗛：
• 𝗥𝗘𝗩𝗜𝗘𝗪 𝗢𝗙 𝗦𝗧𝗔𝗧𝗨𝗧𝗢𝗥𝗬 𝗙𝗜𝗟𝗜𝗡𝗚 𝗦𝗧𝗔𝗧𝗨𝗦
• 𝗔𝗦𝗦𝗘𝗦𝗦𝗠𝗘𝗡𝗧 𝗢𝗙 𝗪𝗔𝗜𝗩𝗘𝗥 𝗘𝗟𝗜𝗚𝗜𝗕𝗜𝗟𝗜𝗧𝗬
• 𝗠𝗕𝗥𝗦 𝟮.𝟬 𝗣𝗥𝗘𝗣𝗔𝗥𝗔𝗧𝗜𝗢𝗡 𝗔𝗡𝗗 𝗟𝗢𝗗𝗚𝗘𝗠𝗘𝗡𝗧

✨ 𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

⸻

🔔 𝗦𝗦𝗠 更新｜𝗠𝗕𝗥𝗦 𝟮.𝟬 高峰期【逾期呈报罚款豁免】

谨向企业客户提供一则合规提示：

马来西亚公司委员会（SSM）宣布，对部分逾期提交的法定文件 暂时豁免逾期罚款，涵盖以下事项：

• 年度申报表
• 财务报表及相关报告

📅 豁免期间：
2026 年 1 月 31 日 至 2026 年 3 月 31 日

📌 适用范围：
适用于自法定截止日起 逾期超过 7 天且不超过 3 个月 的提交情形，并依据 《实务指引第 1/2017 号》 执行。

该安排旨在缓解 𝗠𝗕𝗥𝗦 𝟮.𝟬 呈报高峰期 的合规压力，为企业提供一个更有序完成法定责任的处理窗口。

如贵公司仍有尚未提交或延迟提交事项，建议尽早规划处理，以降低后续合规风险。

在 𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧，我们坚持以 专业判断、稳健流程与前瞻规划，协助企业把合规工作做扎实、做完整。

📩 可提供的服务范围包括：
• 法定提交状况检视
• 豁免适用条件评估
• 𝗠𝗕𝗥𝗦 𝟮.𝟬 文件准备与提交

✨ 诚信为本 · 卓越为魂

⸻

ℹ️ 𝗜𝗡𝗙𝗢𝗥𝗠𝗔𝗧𝗜𝗢𝗡 𝗣𝗨𝗕𝗟𝗜𝗦𝗛𝗘𝗗 𝗕𝗬:
𝗟𝗘𝗡𝗚 & 𝗖𝗢 𝗣𝗟𝗧
202106000024 (LLP0029426-LCA) · NF 2383

&

𝗟𝗖 𝗖𝗢𝗥𝗣𝗢𝗥𝗔𝗧𝗘 𝗖𝗢𝗡𝗦𝗨𝗟𝗧𝗔𝗡𝗧𝗦 𝗦𝗗𝗡. 𝗕𝗛𝗗.
202001021332 (1377652-T)

“𝗟𝗲𝗻𝗴 & 𝗖𝗼” and/or “𝗟𝗖” refers to the Leng & Co network of firms, each of which is a separate and independent legal entity.

Accurate and correct as at the date of publication. All rights reserved.

⸻

23/01/2026

𝗢𝗨𝗥 𝗕𝗥𝗔𝗡𝗗 𝗦𝗧𝗢𝗥𝗬. 𝗢𝗨𝗥 𝗖𝗢𝗠𝗠𝗜𝗧𝗠𝗘𝗡𝗧.

At Leng & Co, our work has always been guided by one simple belief — that true professional excellence begins with integrity.

Today, we formalize what has always been at the core of our firm:

𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

诚信为本 · 卓越为魂

This is more than a slogan. It reflects how we serve our clients, how we uphold professional standards, and how we build long-term partnerships with SME owners and business leaders.

At Leng & Co, we are committed to being your trusted partner in:

* Accounting
* Tax
* Company Secretarial
* Statutory Compliance
* Ongoing business support for growing SMEs

Integrity guides our decisions.
Excellence defines our standards.

This is who we are — and how we serve.

⸻

我们的品牌故事 · 我们的承诺

在 Leng & Co，我们始终坚信，真正的专业卓越，始于诚信。

今天，我们正式诠释一直以来作为本所核心的价值理念：

𝗗𝗥𝗜𝗩𝗘𝗡 𝗕𝗬 𝗜𝗡𝗧𝗘𝗚𝗥𝗜𝗧𝗬. 𝗗𝗘𝗙𝗜𝗡𝗘𝗗 𝗕𝗬 𝗘𝗫𝗖𝗘𝗟𝗟𝗘𝗡𝗖𝗘.

诚信为本 · 卓越为魂

这不仅是一句口号，更代表我们如何服务客户、如何坚守专业标准，以及如何与中小企业主与企业领导者建立长期、稳固的合作关系。

在 Leng & Co，我们致力成为您值得信赖的专业伙伴，提供：

* 会计服务
* 税务服务
* 公司秘书服务
* 法定合规服务
* 支持中小企业持续成长的专业顾问服务

诚信，是我们决策的根基。
卓越，是我们服务的标准。

这就是 Leng & Co —— 我们的坚持，也是我们的承诺。
-

*Information published by:
LENG & CO PLT
202106000024 (LLP0029426-LCA) & NF 2383
&
LC CORPORATE CONSULTANTS SDN. BHD.
202001021332 (1377652-T)
"Leng & Co" and/or "LC" refers to Leng & Co network of firms, each of which is a separate and independent legal entity."
Accurate and correct as at date of publishment. All rights reserved.

06/01/2026

🚨 Phase 4 e-Invoice: 3 Critical Updates You Must Know
📅 Announced: 5 January 2026

LHDNM has announced major relief measures for Phase 4 taxpayers — very important for MSMEs.
内陆税收局刚公布第四阶段电子发票的重大宽减措施，中小企业一定要注意👇

⸻

1️⃣ Transition Period Extended: 6 → 12 Months ❗
过渡期延长至 12 个月

📌 New period / 新过渡期:
1 Jan 2026 – 31 Dec 2026

Why it matters:
Gives businesses more time to implement e-Invoice systems properly without rushing.
为什么重要：
政府承认中小企业需要更多时间准备，避免仓促上线、出错被罚。

⸻

2️⃣ Consolidated e-Invoice Allowed During Transition ❗
过渡期间允许合并电子发票（2026 全年）

During the transition, taxpayers may:
在过渡期内，纳税人可以：

✅ Issue consolidated e-Invoices for ALL transactions
包括指南第 3.7 节的行业，即使买家要求个别电子发票也可以

✅ Issue consolidated self-billed e-Invoices
涵盖所有自开账单（第 8.3 节）情况

✅ Use flexible product / service descriptions
产品或服务说明栏位可填写任何合理描述

⚠️ Important / 重点
No penalties will be imposed as long as these allowances are followed.
只要遵守以上宽减规定，过渡期间不会被罚款。

⸻

3️⃣ Special Relief for Building Materials Businesses 🧱
建材行业特别宽减（2026 年 1 月 1 日起）

For CIDB 4th Schedule businesses:
适用于 CIDB 第四附表的建材批发与零售商：

✔️ Individual e-Invoice only required if:
• Transaction > RM10,000, OR
• Buyer requests

✔️ Below RM10,000 with no request:
• Consolidated e-Invoice is allowed

👉 大幅减轻高频、小额交易的行政负担。

⸻

✅ Key Takeaways / 重点总结

• Phase 4 businesses get 1 full year to prepare
第四阶段企业获得整整 1 年准备时间

• These flexibilities expire on 31 Dec 2026
所有过渡宽减将在 2026 年 12 月 31 日结束

• Building materials relief is long-term, capped at RM10k
建材行业宽减是长期性的，但限 RM10,000 以下

• No penalty ≠ no compliance
不罚款 ≠ 不用做，电子发票仍然必须开

05/01/2026

E-invoice for Revenue between RM1m-RM5m delayed for another further 1 year for implementation (ie: 1 Jan 2027).🤣🧧

Sources:

https://www.orientaldaily.com.my/news/nation/2026/01/05/788175?utm_source=mobile-share

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