经销商、代理商以及分销商填写CP58表格。

今年起，政府规定公司必须为经销商、代理商以及分销商填写CP58表格。

很多毫不知情的自雇人士，例如广告员、保险代理、产业经纪、传销商或业务员，接到这份报表时不知如何是好。

这些不必开公司的自雇人士或自由工作人，在报税环节上都属“生意人”。

不过，因为作业上没有太多经营公司的繁文缛节，所以，很多都没有雇用全职或专职的会计师协助做账和报税，在第一次面对税收局新规定提呈的CP58表格，更是措手不及。

国内权威税务专家钟贵发博士受本报之邀，特地撰写了一套教导自雇人士处理来自非薪金收入，例如佣金和奖掖等的宝典。

同时，他也教路须应付这类支出的公司，在税务上如何处理这笔佣金、分红或奖励的开销。

希望大家一步一步来，可以厘清大家对这项新条款和要求的理解，同时，不会闯入报税误区而不自知。

代理商和经销商在创造公司业务成长与发展中，扮演着重要的角色。

许多 公司通过代理商、分销商以及经销商，将商品卖给顾客，他们是公司和顾客之间主要的“桥梁”，与公司的运作息息相关。

代理商、分销商以及经销商将企业的商品或服务推荐给顾客，是公司的重要和宝贵资产。

通过他们，顾客可以明确地了解一个公司的商品，进而作出对自己适合的选择。

当顾客对商品有任何疑问和意见时，都可以直接地反映给他们知道，而他们会将顾客的疑问和意见反映给公司，让公司更了解顾客实际的需要与要求，从而改善自己的商品或服务，提高竞争能力。

公司付奖励可扣税

为了鼓励代理商、分销商以及经销商提高销售业绩、保持长远关系和留住有能力的销售人才，公司一般会提供不同的奖励给他们。

传统上，公司会根据代理商、分销商以及经销商的销售业绩的比例，给予相关的佣金或分红作为奖励。

当然，销售业绩越高，佣金和分红也相等于越来越高。

不过，随着时代的变迁，除了金钱式的奖励（如：佣金、分红等等），还会提供物质上的奖励（如：本身的商品、旅游配套、汽车、智能手机、家具等等）给代理商、分销商以及经销商。

从税务上的角度来说，这些奖励，无论是现金还是物质，对公司来说，是一项经商开销。

因此，公司可以用来扣税，不过，对于代理商、分销商以及经销商而言，课税与否，则胥视它属于“收入”还是“赠礼”。

金钱式的奖励是业务员或自由工作者的经商收入，毫无疑问必须被课税。

至于物质上的奖励，对自由型的代理商、分销商以及经销商而言，则胥视情况而定。

若物质上的奖励是有着“收入”的性质，那么，它就必须被课税；相反的，若物质上的奖励属于“赠礼”，那么，它就属于资本收入，无需被课税。

不填CP58最高罚2000监6月

自2011税年起，公司必须填写CP58表格，将公司支付于代理商、分销商以及经销商的奖励（金钱和物质）填上。

2011税年的CP58表格须在2012年5月31日或之前，交给有关的代理商、分销商以及经销商。

违反此例的公司将被罚款RM200至RM2000之间，或监禁6个月或两者兼施。

掌握奖励真正的性质是十分重要的。因为只有有着“收入”性质的奖励需要被课税。

因此，代理商、经销商以及分销商都务必掌握所获得的奖励属于收入，还是赠礼，以防缴多税务了也不自知。

CP58表格是自2011税年起实行，若公司已将2011税年支付予代理商、分销商或经销商的奖励填入有关代理商、分销商或经销商的年度收入报表（Income of Statement）内，则无需填写2011税年的CP58表格。

凡公司填入CP58表格内的奖励，对自由型的代理商、分销商和经销商来说，都属于经商收入，必须课税，所以必须呈报在各自的税务表格内。

若代理商、分销商或经销商是公司，有关经商收入须填入公司的C表格内；若是个人代理商、分销商和经销商，则将经商收入填入B表格内。

范例一

江明是一家医药用品公司的经销商，由于他已经达到特定的销售目标，公司提供汽车给他以示奖励（已填入CP58表格内）。

江明是一位经销商。他是因为达到销售目标（日常业务：经商）而获得该辆汽车。

因此，汽车对他而言是经商收入的一部分，这辆汽车奖励必须课税，同时，也应将汽车当时的市价呈报于B表格内。

【扣税vs课税】

如上所说，公司会奖励达到特定销售目标的代理商、分销商以及经销商。

一般来说，公司会给予的奖励可分为现金、商品、国外旅游、汽车，家具等等。

1. 现金奖励（分红、佣金）

对公司来说，这是和销售有关的开销，因此可以扣税。

对代理商、分销商以及经销商来说，这笔现金奖励是经商的收入，需要被课税。

2. 商品

商品除了现金，公司也会赠送本身的商品给达到特定销售目标的代理商、分销商以及经销商。

例如：云溪（经销商）向电脑公司购买30台电脑，公司免费赠送她一台以示奖励。

这笔开销是与销售有关，因此，公司是可以扣税的。

至于云溪，这只减低了她的销售成本，她其实并没有获得任何收入，因此，她无需将获赠的电脑呈报为收入。

公司也无需将这项奖励呈报在云溪的CP58表格内。

奖励旅游无须报税

3. 旅游

国外旅游对于达到特定销售目标的代理商、分销商和经销商，有的公司会提供国外旅游给他们以示奖励，尤其是在保险或直销界最为普遍。

在这种情况下，这笔开销，公司可以以广告开销（advertisement）、宣传开销（promotional expense）的名义来扣税。

由于代理商、经销商和分销商是公司的债务人（debtor），公司也能将这笔支付予他们的国外旅游视为与销售有关的应酬开销（entertainment relating to sales），将之扣税。

对于代理商、分销商以及经销商来说，此物质奖励（旅游）无法转换去金钱，即“没有公认的金钱价值”，可见这比奖励并不符合“收入”的性质。

而且，代理商、分销商和经销商的财富并没有因为这项国外旅游而增加，同时，也非他们乐意的选择，所以，无法归纳为收入，因此，他们无须为此旅游呈报税务。

除非公司提供现金，来交换不去国外旅游的选择，那么，这项物质奖励就成了他们应呈报的经商收入。

公司也必须将此国外旅游填入该代理商、分销商以及经销商的CP58表格内。

【扣税≠课税】

从税务的角度来看，一笔交易的发生会有两面不同的效果。

对付款人来说，该交易是否可以扣税；对收款人来说，此交易是否必需被课税。

在我国现有的所得税法下，只有“收入”需要被课税，其中包括经商收入、受薪收入、股息收入、利息收入等等。

“收入”主要会有以下特征：

1.“收入”顾名思义，就是收到的入息，能够增加纳税人的财富；

2. 与日常商务有关；和

3. 有公认的金钱价值（has monetary value）。

至于一笔开销是否可从经商收入中扣税？那就得看它的支出是否完全和纯粹是为了获取有关的经商收入而定。

至今为止，仍然有纳税人认为扣税和课税有着“镜面”的关系，他们误认为收款人若为收到的款额课税，付款人就能够用来扣税；或者付款人用来扣税，收款人就得被课税，其实未必。

事实上，一笔交易的发生可以有造成四个税务效果，如下：

由此可见，课税和扣税并没有“镜面”关系。
可扣税的开销未必一定被课税；而必需课税的收入也未必一定可以扣税。

【小词典：自雇人士都是“生意人”】

所谓自雇人士也称自由工作者，台湾比较流行用“舒活族”，也就是大家常用的SOHO族。

这类人没有在公司拿基薪，了不起只是拿一点辅助业务的津贴，他们主要是靠达到业绩标准而分享佣金或分红为经济来源。

当然，也有些公司为奖励标青业绩，提供出国度假、名车、豪宅、名表等等物质上的回酬。

最常见的是保险代理、产业经纪、直销界的传销商、主要做销售的业务员或自由身的广告员等等。

虽然看似“打工”，但事实上这些都是“生意人”，他们用努力来经营自己的事业或者企业王国。

因此在课税环节上，这类人呈报的是B表格，而不是一般受薪人士的BE表格。

撰稿●钟贵发博士（马大商学院副教授）

Bukit Gambang Kuantan

Resort Address

Jalan Bukit Gambang Utama
Bukit Gambang Resort City
26300 Kuantan
Pahang Darul Makmur

Tel:+609-548 8000
Fax:+609-548 6888

KL Office

No. 56 & 58,
Jalan Dagang SB 4/2
Taman Sg. Besi Indah
43300 Seri Kembangan
Selangor Darul Ehsan

Tel:+603-8941 9898
Fax:+603-8941 4849

 source: http://www.bgrc.com.my/home.php


 We try to avoid the hotel’s food, so we headed to a Chinese ‘attap’ house restaurant which was 6km away from Bukit Gambang Resort. Food was definitely better than the hotel’s food.

Source: http://kiddosrealm.com/?p=2542


me n my bf went out to Gambang town to buy some food.. We bought 6 packets of chicken rice @ rm20++ (add rice).. Quite cheap right?? Yeah~! ^^

Source: http://emmie84.blogspot.com/2009/11/bukit-gambang-water-park.html

Pros:
1. The wave pool actually works! Sunway Lagoon only opens the wave pool for surfers.
2. Cheap. RM21.90 for Adults, RM14.90 for Child.
3. Affordable package for food, room and park.

Cons:
1. No proper reinforcement of rules. People diving in the pool in front of the lifeguard, in front of a “No Diving” sign, and nothing is done. Kids almost got knocked.
2. A lot of people (like, say, 95%) were fully clothed into the pool. Gross.
3. People here don’t seem to queue up. Be prepared to get cut.
4. Very hot between pools/areas. Almost burnt my feet.
5. Bathroom can be quite gross during peak times.
6. Be prepared to be ogled at if you wear swimsuit/bikini/monokini/etc.

Tips:
1. Load e-cash on your wristband to avoid the hassle of purchasing stuff.
2. Bring a mat to sit, unless you want to rent a cabana.
3. Wear slippers. Don’t leave them in the locker. The ground tend to get really, really hot.
4. Get one of those S hangers and hangable toiletry bag as some of the bathrooms don’t have hooks.
5. Bring own towels.
6. Wear sunscreen! The sun here is HOT!

 source: http://www.aliesez.com/2011/09/for-the-kids-bukit-gambang-water-park/

Australia - The Happiest Industralized Nation in the World :-)

SYDNEY—Australia is living up to its nickname of "the lucky country," with a new survey marking it as the happiest industrialized nation in the world based on criteria such as jobs, income and health.

Having sidestepped the economic malaise gripping much of Europe and with near-full employment owing to a once-in-a-century resources boom, Australia has come out on top ahead of Norway and the U.S. in the annual Better Life Index compiled by the Organization for Economic Cooperation and Development.

The findings come despite fresh signs that not every Australian is enjoying the benefits of the resources boom, with tourist attractions seeing a drop in visitors and many manufacturers rethinking their Australian operations because the strong local currency has made exports uncompetitive. A rising cost of living also is weighing heavily on consumers, who are tightening their purse strings or using the Internet to hunt for bargains on items that can be purchased overseas.

European Pressphoto Agency

Australia topped the OECD's Better Life Index if each of the 11 categories is given equal weight.

But the promise of higher living standards is drawing migrants from across the world. Davide Mazurek, 22 years old, moved from Tuscany, Italy, to Australia six months ago and is in no hurry to return. Having worked as a farmhand in Victoria state, Mr. Mazurek next plans to pitch his tent in the remote northern city of Darwin, a frontier in Australia's energy boom.

"I don't want to go back to Italy now with the euro crisis. I like Australia, it's better here, the wages are better," he said.

But he admits that he finds Australia's cost of living pricey and that is eroding his efforts to save money. "The rents are expensive," he said.

The OECD survey—which rates its 34 member countries on categories like housing, jobs, education, health, environment and work-life balance—shies away from explicitly giving any one nation an overall top ranking, but if each of the 11 categories is given equal weight, Australia's cumulative rank rises to No. 1, according to the OECD website. It is followed closely by Norway and the U.S.

Australia's high rank—based on data from the United Nations, individual governments and other sources—is largely due to its strong economic performance despite the economic turmoil in Europe and anemic growth in the U.S.

Strong demand for iron ore and coal exports means Australia's unemployment rate was 4.9% in April, compared with 10.9% in the euro zone and 8.1% in the U.S. More than 72% of the working-age population in the country is employed, compared with the OECD average of 66%.

Unlike many of its developed peers, Australia's government plans to return to a budget surplus in the next fiscal year and forecasts its net debt to peak just below 10% of GDP, a fraction of the borrowings seen elsewhere.

The Australian dollar has recently dipped below parity against the greenback, though it remains at historically high levels and is also strong against the euro and pound, giving shoppers fire power if they travel overseas.

But there are weaknesses, too. While the index found that Australians rank their satisfaction with life at 7.4 out of 10—higher than the OECD average of 6.7—they are noticeably less bullish in their day-to-day life, with 74% reporting positive daily experiences. That's less than Americans, Irish and even Spaniards facing job insecurity due to the country's hefty debt pile.

The reasoning for that is pinned on an Australian consumer that has become overly cautious, analysts say.

"Australian consumers have been almost as gloomy as their counterparts in the U.S. and Europe, notwithstanding the gulf between Australia's economic performance and that of most other 'advanced' economies," said Saul Eslake, an economist at Merrill Lynch.

Despite a minority government that's sinking in the polls after a series of scandals involving key lawmakers and policy missteps, some 71% of Australians trust their political institutions, compared with an OECD average of 56%.

In addition, 85% of people in Australia described their health as good, well above the OECD average of 70%. The survey also found that Australian men spend nearly three hours every day cooking, cleaning or caring—one of the highest scores across the OECD's 34 member countries and ahead of men in the U.S., Germany and Canada.

Diala Ibrahim, 31, emigrated to Australia from Lebanon as a child. She and her fiancé now are mulling whether to move to London, where he is currently based, or to remain in Sydney. Her clear preference is for life Down Under because she finds the quality of living higher.

Australia's "environment is clean, there's no pollution, there's no war, there's law, there's order. You don't find that in all places," Ms. Ibrahim said.

NOW HEAR THIS...NOT ALL THIEVES ARE STUPID....MAYBE...???

Got this in the email, good to share..

NOW HEAR THIS...NOT ALL THIEVES ARE STUPID....MAYBE...???

This gives us something to think about with all our new electronic technology.
GPS
A couple of weeks ago a friend told me that someone she knew had their car broken into while they were at a football game. Their car was parked on the green which was adjacent to the football stadium and specially allotted to football fans. Things stolen from the car included a garage door remote control, some money and a GPS which had been prominently mounted on the dashboard.
When the victims got home, they found that their house had been ransacked and just about everything worth anything had been stolen. The thieves had used the GPS to guide them to the house. They then used the garage remote control to open the garage door and gain entry to the house. The thieves knew the owners were at the football game, they knew what time the game was scheduled to finish and so they knew how much time they had to clean out the house. It would appear that they had brought a truck to empty the house of its contents.

Something to consider if you have a GPS - don't put your home address in it... Put a nearby address (like a store or gas station) so you can still find your way home if you need to, but no one else would know where you live if your GPS were stolen.


MOBILE PHONES
I never thought of this.......

This lady has now changed her habit of how she lists her names on her mobile phone after her handbag was stolen. Her handbag, which contained her cell phone, credit card, wallet... Etc...was stolen.
20 minutes later when she called her hubby, from a pay phone telling him what had happened, hubby says 'I received your text asking about our Pin number and I've replied a little while ago.' When they rushed down to the bank, the bank staff told them all the money was already withdrawn. The thief had actually used the stolen cell phone to text 'hubby' in the contact list and got hold of the pin number. Within 20 minutes he had withdrawn all the money from their bank account.

Moral of the lesson:
Do not disclose the relationship between you and the people in your contact list.

Avoid using names like Home, Honey, Hubby, Sweetheart, Dad, Mom, etc....

And very importantly, when sensitive info is being asked through texts, CONFIRM by calling back.

Also, when you're being text by friends or family to meet them somewhere, be sure to call back to confirm that the message came from them. If you don't reach them, be very careful about going places to meet 'family and friends' who text you..


*PLEASE PASS THIS ON
* I never thought about the above!
As of now, I no longer have 'home' listed on my cell phone.


Even if this does not relate to you....Pass it on to your family & friends

KidZania Kuala Lumpur

KidZania Kuala Lumpur

Curve NX
18 Jalan PJU 7/5,
Mutiara Damansara,
47810 Petaling Jaya,
Selangor Darul Ehsan, Malaysia

T	+ 1300 88 KIDZ (5439)
F	+ 603 7839 9488
E	contact@kidzania.com.my

Lex Slide

tel: 5022 2777
 open daily 1030- 930pm,

Travel/Leisure

LeX SLIDE. SO1, Second Floor,Empire Shopping Gallery,Jalan SS16/1, 47500,Subang Jaya,Selangor Darul Ehsan. Tel: 03 5022 2777Fax: 03 5022 2577Operation Hours:10am - 10pm

 

 

Top ten of everything

Irena Sendler

   Irena Sendler

Died: May 12, 2008 (aged 98)

Warsaw, Poland


During WWII, Irena, got permission to work in the Warsaw ghetto, as a Plumbing/Sewer specialist. She had an ulterior motive.


Irena smuggled Jewish infants out in the bottom of the tool box she carried. She also carried a burlap sack in the back of her truck, for larger kids.


Irena kept a dog in the back that she trained to bark when the Nazi soldiers let her in and out of the ghetto. The soldiers, of course, wanted nothing to do with the dog and the barking covered the kids/infants noises.


During her time of doing this, she managed to smuggle out and save 2500 kids/infants.


Ultimately, she was caught, however, and the Nazi's broke both of her legs and arms and beat her severely.


Irena kept a record of the names of all the kids she had smuggled out, in a glass jar that she buried under a tree in her back yard. After the war, she tried to locate any parents that may have survived and tried to reunite the family. Most had been gassed. Those kids she helped got placed into foster family homes or adopted.


In 2007 Irena was up for the Nobel Peace Prize.  She was not selected. Al Gore won, for a slide show on Global Warming. 


Later another politician, Barack Hussein Obama, won for his work as a community organizer for ACORN.


In MEMORIAM

- 65 YEARS LATER


I'm doing my small part by forwarding this message. I hope you'll consider doing the same.


It is now more than 65 years since the Second World War in Europe ended.


This e-mail is being sent as a memorial chain, in memory of the six million Jews, 20 million Russians, 10 million Christians and 1,900 Catholic priests who were murdered, massacred, raped, burned, starved and humiliated!


Now, more than ever, with Iran , and others, claiming the HOLOCAUST to be 'a myth'. It's imperative to make
sure the world never forgets, because there are others who would like to do it again.


This e-mail is intended to reach 40 million people worldwide!


Join us and be a link in the memorial chain and help us distribute it around the world. Please send this e-mail
to people you know and ask them to continue the memorial chain. 


Please don't just delete it. It will only take you a minute to pass this along.  

WD External HD not connected anymore

try to unlock give this error " The application has encountered an unexpected error and it is exiting now"

found this..let try it work..

http://community.wdc.com/t5/My-Passport-for-PC/quot-The-application-has-encountered-an-unexpected-error-and-is/td-p/18680

Go to Device Manager (with your USB drive connected) and expand the row (should be at the bottom of the list)  that says "Universal Serial Bus Controllers".  Right click on "USB Mass Storage Device" and then "uninstall". Reboot your computer - the OS should install the device again on reboot.

Income Explosion

As shared, we have a live event "Income Explosion" Business Training coming up on 23 - 24 June where Mr Tan Su Cheng, Regional Developer of SalesPartners Malaysia, will lead this new program designed by Blair, and revealing many of his  methodologies, techniques and tips gained from 19 years of business experience. 

The techniques include:

• Understanding cashflow 
• The #1 rule of Entrepreneurship 
• How to approach clients and gaining control of the Sales Cycle
Learn how to create a 'Boiler Room' to drive explosive sales 
How to handle objections and build lasting rapport
The Power Formula of building a business from Invisible to Power 
How to build a Champion team to grow your business
Formulate your own 90-day action plan integrated with the 6 critical keys of Business
The 6 Keys of Leadership that inspire and drive a Champion Team

Please refer to the attached brochures for further information.

Program Details

Date: 23 - 24 June 2012 (Sat - Sun)

Time: 9AM - 7PM

Venue: Amazing Room, 

           Power Woosh Training Center, 

           Wisma Commerce One,

           Off Jalan Klang Road,

           Kuala Lumpur 

The fully details of this program will be send through a Fact Sheet soon.

What you will get:

• Learn the #1 Rule of Entrepreneurship
• Learn how to generate income anytime, anyplace, anywhere in any economy
• Improve abilities and desire for sales achievements
• Isolate, identify and master the “Little Voice” issues that stand in the way
• Be able to build a championship team and raise team performance
• How to gain instant trust and credibility within 2 minutes
• Be able to handle objections effortlessly and maintain great rapport with clients
• Strengthen entrepreneurial & strategic mindset to drive sales to the next level
• Learn 6 qualities of Leadership that inspire and drive performance in a team

It will be best to gather your current or potential business partners to participate in Income Explosion with you. This will benefit and accelerate your future business growth plans.

Should you need further information and verification, feel free to contact me. I will be glad to help answer any questions you may have.

Have a great week ahead!

Best regards,

Growth me

No more exam now ..start with kinder .. Good..