ST & Partners PLT, Chartered Accountants, Malaysia

ST & Partners PLT, Chartered Accountants, Malaysia Company Registration No. LLP0011491-LCA (AF 1447)

Approved Company Auditor under Companies Act 2016

Approved Tax Agent under section 153(3) Income Tax
(257)

13/06/2026

LHDN e-Derma System

All new applications for tax exemption approval under Subsection 44(6) of the Income Tax Act 1967 involving institutions or organisations must be submitted through the e-Derma system from 15 June 2026.

e-Derma system allows institutions, charitable organisations and funds' applications to be submitted online at any time without the need to visit the LHDN office or submit physical documents.

The platform also facilitates requests for extensions of approval periods, submission of documents such as audited financial statements and self-review forms, as well as amendments to the bodies' related information.

GUIDE FOR APPLYING AS A REPRESENTATIVE OF AN INCAPACITATED PERSON (OTB) FOR TAX SETTLEMENT APPLICATION👉 An Incapacitated...
12/06/2026

GUIDE FOR APPLYING AS A REPRESENTATIVE OF AN INCAPACITATED PERSON (OTB) FOR TAX SETTLEMENT APPLICATION

👉 An Incapacitated Person (OTB) must have a Tax Identification Number (TIN).

If there is no TIN, register for one via the e-Daftar menu in MyTax.
During registration, enter the TIN of the parent / guardian in the authorised OTB representative section.

👉 An Incapacitated Person (OTB) is defined as:
✅ A person under 18 years old, or
✅ A person who has been declared under any law to be in a state of mental incapacity / unsound mind.

TGIF!Another busy week completed. Tomorrow continue + and it's time to recharge. 😁
12/06/2026

TGIF!

Another busy week completed. Tomorrow continue + and it's time to recharge. 😁

KWSP Closure Of Contribution Payment (Remittance) Counters At EPF Offices Nationwide effective from 1 July 2026
11/06/2026

KWSP Closure Of Contribution Payment (Remittance) Counters At EPF Offices Nationwide effective from 1 July 2026

Peak season mode 😇🙄😴 Let's stay strong, stay positive, and conquer the busy season together.
11/06/2026

Peak season mode 😇🙄😴

Let's stay strong, stay positive, and conquer the busy season together.

LINDUNG 24 SchemeDone the employer selection
11/06/2026

LINDUNG 24 Scheme
Done the employer selection

LHDN Tax CaseMDCSB v. Director General of Inland Revenue👉 Paragraph 2B(a), Schedule 7A Income Tax Act 1967The taxpayer, ...
10/06/2026

LHDN Tax Case
MDCSB v. Director General of Inland Revenue
👉 Paragraph 2B(a), Schedule 7A Income Tax Act 1967

The taxpayer, engaged in manufacturing cement products, bricks, and ready-mixed concrete, claimed Reinvestment Allowance (RA) for capital expenditure in YA 2016, 2017, 2018, 2021, and 2022 under Paragraph 2B(a) of Schedule 7A of the Income Tax Act 1967.

The dispute arose after P.U.(A) 23/2012 (effective from YA 2009) amended the definition of “manufacturing” and excluded the taxpayer’s business activities from qualifying for RA. The taxpayer argued that it should continue to enjoy RA because it had first claimed RA in YA 2000, before the exclusion, and therefore retained eligibility for subsequent qualifying projects.

The Director General of Inland Revenue (DGIR) accepted that a limited concession applied, allowing RA to continue only until the end of the 15-year eligibility period (YA 2000 to YA 2014). However, RA claims beyond this period were rejected on the basis that the taxpayer no longer qualified under the revised definition.

The Special Commissioners of Income Tax (SCIT), in its decision on 16 May 2025, held that the taxpayer failed to discharge the burden of proof under Paragraph 13, Schedule 5 of the ITA 1967. As a result, the taxpayer’s appeal was dismissed.

Please be informed that the MyPMK System can now be fully accessed via the internet without the need to visit the JKDM o...
09/06/2026

Please be informed that the MyPMK System can now be fully accessed via the internet without the need to visit the JKDM office.

All MyPMK registrants are required to update their latest Annual Sales information in the MyPMK portal for verification and issuance of the Registration Update Letter.

09/06/2026

Employees may claim eligible tax deductions/rebates for PCB purposes via Form TP1, twice a year
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601C, Level 6, Tower C, Uptown 5, No. 5, Jalan SS 21/39, Damansara Uptown, Selangor Darul Ehsan
Petaling Jaya
47400

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