Not every payment made by a company is tax deductible. As a starting point, an expense should be connected to earning the business's income, be correctly classified, and be supported by complete documentation. Where there is both business and private use, only the substantiated business portion is generally relevant.并非公司的每一笔付款都可扣税。作为起点,开支应与赚取业务收入相关、分类正确,并有完整的文件支持。若同时涉及业务与私人用途,通常只有可佐证的业务部分才相关。
The core test扣税的基本原则
An expense is generally deductible when it is incurred wholly and exclusively in producing business income, and is supported by proper records.一项开支通常可扣税,须为「完全且纯粹」为赚取业务收入而产生,并有适当的记录支持。
1Documents to prepare需准备的文件
Please provide the following so we can prepare accurate accounts and complete your onboarding efficiently.请提供以下文件,以便我们准确做账并顺利完成对接。
New companies — additional documents新公司 — 额外文件
For a first-time engagement, please also provide the complete SSM incorporation set and IC copies of every director, shareholder and partner.首次委托做账的公司,请一并提供完整的 SSM 注册文件,以及全体董事、股东与合伙人的身份证副本。
2Common business-expense categories常见业务开支分类
The examples below are illustrative. "Generally not deductible" does not replace a review of your specific facts.以下例子仅供参考。「一般不可扣」并不取代对个别情况的审视。
Office expenses办公室开支
Everyday operating costs required to run a business.营运公司所需的日常开支。
✓ Tax deductible✓ 可扣税
- Office rental办公室租金
- Business utilities公司水电费
- Internet and telephone网络与电话
- Stationery and printing文具与打印
- Office cleaning and supplies办公室清洁与用品
✕ Not deductible✕ 不可扣税
- Personal residential rent私人住宅租金
- Private home renovation私人住宅装修
- Household utility bills家庭水电费
- Furniture for private use私人用途的家具
Employee expenses员工开支
Costs incurred for employees in the course of employment.因雇佣关系而为员工产生的费用。
✓ Tax deductible✓ 可扣税
- Salary, wages and overtime薪金、工资与加班费
- Employer EPF, SOCSO and EIS contributions雇主 EPF、SOCSO 与 EIS 缴纳
- Staff training and uniforms员工培训与制服
- Employment-related medical and welfare costs与雇佣相关的医疗与福利
✕ Not deductible✕ 不可扣税
- Shareholder private expenses股东私人开支
- Director's family expenses董事的家庭开支
- Private gifts or benefits unrelated to work与工作无关的私人礼品或利益
Professional fees专业费用
Services needed to operate, administer or comply as a business.营运、管理或合规所需的专业服务。
✓ Tax deductible✓ 可扣税
- Accounting and audit fees会计与审计费
- Company-secretarial fees公司秘书费
- Tax-agent fees税务代理费
- Business legal and consultancy fees业务相关的法律与咨询费
✕ Not deductible✕ 不可扣税
- Personal legal matters私人法律事务
- Divorce or private tax matters离婚或私人税务事项
- Consultancy unrelated to the company与公司无关的咨询
Marketing and advertising市场与广告
Promotion intended to generate or maintain business income.为带来或维持业务收入而进行的推广。
✓ Tax deductible✓ 可扣税
- Search and social-media advertising搜索与社交媒体广告
- SEO, design and content servicesSEO、设计与内容服务
- Brochures, business cards and signboards宣传册、名片与招牌
- Website hosting and maintenance网站托管与维护
✕ Not deductible✕ 不可扣税
- Personal social-media promotion私人社交媒体推广
- Private sponsorships私人赞助
- Political donations政治捐款
Website development and branding may need a capital-versus-revenue review; do not assume every amount receives the same treatment.网站开发与品牌建设可能需区分资本性与收入性支出,不宜一概而论。
Transportation and business travel交通与业务差旅
Travel costs should have a clear business purpose and evidence.差旅费应有明确的业务目的与凭证。
✓ Tax deductible✓ 可扣税
- Business-use petrol, toll and parking业务用油费、过路费与停车费
- Taxi, e-hailing and client visits计程车、电召车与客户拜访
- Business flights and accommodation业务机票与住宿
- Outstation travel for work因公外坡差旅
✕ Not deductible✕ 不可扣税
- Family holidays家庭旅游
- Private vehicle costs私人车辆费用
- Ordinary home-to-office commuting住家往返公司的通勤
- Personal vacations私人度假
Business entertainment业务娱乐费
Entertainment treatment can be restricted and fact-specific.娱乐费的处理可能受限,且视具体情况而定。
✓ Tax deductible✓ 可扣税
- Documented client meetings有记录的客户会面
- Business meals and corporate events业务餐饮与公司活动
- Customer or employee entertainment, where applicable适用时的客户或员工款待
✕ Not deductible✕ 不可扣税
- Family dinners家庭聚餐
- Birthday celebrations生日庆祝
- Private banquets and entertainment私人宴会与娱乐
Keep the attendee names, business purpose and receipt. Entertainment deductibility may be limited — ask your tax adviser before claiming.请保留出席者姓名、业务目的与收据。娱乐费的可扣除额或有限制,claim 前请先咨询税务意见。
Software and subscriptions软件与订阅
Digital tools used in normal business operations.日常业务运营所用的数字工具。
✓ Tax deductible✓ 可扣税
- Accounting, CRM and POS systems会计、CRM 与 POS 系统
- Microsoft 365 and Google WorkspaceMicrosoft 365 与 Google Workspace
- Cloud storage, video conferencing and design tools云存储、视频会议与设计工具
✕ Not deductible✕ 不可扣税
- Private streaming services私人串流服务
- Gaming subscriptions游戏订阅
- Personal-only apps纯私人应用
Banking, finance and trading银行、融资与交易
Costs directly connected with financing or trading activity.与融资或交易活动直接相关的费用。
✓ Tax deductible✓ 可扣税
- Bank, merchant and payment-gateway fees银行、商户与支付网关费用
- Eligible business-loan interest合规的营业贷款利息
- Inventory, raw materials and packaging存货、原材料与包装
- Courier, freight and warehouse rental快递、货运与仓库租金
✕ Not deductible✕ 不可扣税
- Personal-loan interest私人贷款利息
- Traffic and parking fines交通与停车罚款
- Income-tax penalties所得税罚款
- Personal purchases or consumption私人购买或消费
3Records to keep应保存的记录
A receipt alone may not tell the full story. Keep a clear audit trail linking the cost, payment and business purpose.仅有收据未必能说明全貌。请保留清晰的审计线索,连结开支、付款与业务目的。
Make every document clear and complete让每份文件清晰完整
All supporting documents should clearly show the company name, transaction date, amount and nature of the expense, for proper accounting and tax records.所有支持文件应清楚显示公司名称、交易日期、金额与开支性质,以便妥善入账及作税务记录。
Keep records for seven years记录须保存七年
LHDN requires businesses to retain sufficient records for seven years from the end of the relevant year, so that business income or losses can be determined.马来西亚内陆税收局(LHDN)规定,公司须自相关课税年度结束起,保存足够的记录至少七年,以便厘定业务收入或亏损。
4Frequently asked questions常见问题
Can my Sdn Bhd claim personal expenses?公司可以扣私人开支吗?
Can we claim fuel and vehicle costs?油费与车辆费用可以扣吗?
Can we claim meals with clients?与客户用餐可以扣吗?
Do I need to hand over paper documents, or are digital copies enough?我需要提供实体单据,还是电子档就好?
Need help getting your accounts in order?需要协助整理账目?
Hoong Dai's accounting team can help you organise your records, identify missing support, and apply the correct treatment to your business transactions.宏徕的会计团队,能协助你整理文件、找出缺漏的凭证,并对业务交易采用正确的处理方式。