Cikgu Rose di CCS

27/08/2026

19/06/2026

Question 5
Under the 2008 Exemption Order, who is excluded from using that Order?

A. A school registered under the Education Act 1996

B. A company limited by guarantee

C. A person approved under Section 44(6)

D. A non-profit oriented school

Question 5
Under the 2008 Exemption Order, who is excluded from using that Order?

A. A school registered under the Education Act 1996

B. A company limited by guarantee

C. A person approved under Section 44(6)

D. A non-profit oriented school

根据《2008 年豁免令》，以下哪类人不得适用该令？

A. 根据《1996 年教育法》注册的学校
B. 担保有限公司
C. 根据第 44(6) 条获批的人士
D. 非营利性学校

16/06/2026

Effective from 15 June 2026

All institutions or organisations (IOs) submitting an application for a new Section 44(6) approval

must do so via the e-Derma electronic system.

🦉 Application for a new Section 44(6) approval
(Income Tax Act 1967)

📅 Effective from 15 June 2026

All institutions or organisations (IOs) submitting an application for a new Section 44(6) approval
must do so via the e-Derma electronic system.

Traditional paper applications will no longer be accepted.

🦉 Who needs to apply?

① Institutions / Organisations (IO)
(Mandatory use of e-Derma)

Applicable to:
✅ Charities
✅ Educational foundations
✅ Religious organisations
✅ Public benefit organisations
✅ Non-profit organisations

Submit new applications via the e-Derma system.

② Funds / Trusts (Tabung)

Applicable to:
✅ Charitable funds
✅ Educational funds
✅ Scholarship funds
✅ Social welfare funds

Submit applications via the HASiL portal.

③ Tax agents / Authorised representatives

Applicable to:
✅ Registered tax agents
✅ Authorised representatives
✅ Persons entrusted to handle applications

Submit applications via the HASiL portal.

🦉 Application Methods

📍 Method One
Institutions / Organisations (IO)

Use the MyTax system

Steps:
① Log in to MyTax

② Select ‘Organisation / Institution’ status

③ Click on e-Derma

④ Select:
‘Section 44(6) Approval Application’

⑤ Upload required documents

⑥ Submit application

⚠️ All institutions/organisations must use this method to apply.

📍 Method 2
Funds / Trusts (Tabung)

Use the HASiL portal

Steps:
① Log in to HASiL

② Click ‘Services’

③ Select Funds / Trusts

④ Select New Application

⑤ Submit application

📍 Method 3

Tax Agents / Authorised Representatives

Using the HASiL Portal

Steps:
① Log in to HASiL

② Authenticate

③ Select Client Details

④ Access e-Derma

⑤ Submit Application

🦉 Documents required for application

📄 Organisation registration documents
📄 Articles of Association or Rules of Organisation
📄 Board member details
📄 Activity proposal
📄 Financial statements
📄 Other supporting documents

🦉 Benefits of e-Derma electronic applications
⚡ Faster processing
📄 No need to submit paper documents
🕒 Available 24 hours a day
💻 Entirely online
🔍 Check application status at any time
🛡️ Safer and more efficient
🌱 Reduced paper usage, more environmentally friendly

🦉 A Quick Reminder from CCS
Key Benefits of Section 44(6) Approval

Upon approval:
✅ The organisation’s income is tax-exempt (subject to eligibility)

✅ Donors may claim tax relief (subject to eligibility)

✅ Enhanced credibility for the organisation

✅ Supports long-term fundraising

Make the most of the e-Derma digital platform to complete your Section 44(6) application with ease! 🦉✨

08/06/2026

📘 MPERS 2025 Section 9 – Control Drives Consolidation

Many business owners believe that consolidation depends solely on shareholding percentage.

However, MPERS 2025 emphasises that control is determined by substance, not merely legal ownership.

An investor controls an investee when it has power over relevant activities, exposure to variable returns, and the ability to use that power to influence those returns.

Understanding these three elements is crucial because they determine whether consolidated financial statements are required.

In accounting, control—not ownership alone—tells the real story.

📘 MPERS 2025——控制权决定是否合并财务报表

许多企业主认为，
是否需要编制合并财务报表，
完全取决于持股比例。

然而，
MPERS 2025 强调，
控制权的判断应以经济实质为基础，
而不仅仅是法律上的拥有权。

当投资者拥有决策权、
享有可变回报，
并且能够运用该权力影响回报时，
便可能构成控制。

理解这三项关键要素，
对于判断是否需要编制合并财务报表至关重要。

在会计世界里，
真正决定合并的，
往往不是拥有多少股权，
而是谁拥有真正的控制权。 📊🦉✨