Frequently Asked Questions (FAQ)
IPO Listing 首次公开募股 上市
EPF SOCSO EIS 法定缴款公积金社保就业保险
E-Commerce 电商
E-Invoicing 电子发票
Migrant Worker 移民劳工
Penalty 罚款
Shareholders Agreement 股东协议 Equity structure 股权架构
Shareholder Disputes 股东纠纷
Premise License 营业执照
Franchise 连锁加盟
Malaysia Factory 马来西亚厂房
(CIDB Malaysia)马来西亚建筑业发展局
Malaysia Investment and Business Environment MIDA 马来西亚投资商业环境
DOSH (Department of Occupational Safety and Health) 马来西亚职业安全与健康部
Sirim 马来西亚规格及研究机构
Trademark IP 商标版权
KYC 客户尽职调查
MTD PCB 每月预扣税
Nominee Director 提名董事
MY SST 销售和服务税
Franchise 连锁加盟
Malaysia Company Registration OR Incorporation Sdn Bhd or LLP or Berhad 马来西亚公司注册
- Must be a natural person (not a corporation).
- Malaysian citizen or permanent resident.
Eligibility of Directors
- Above 18 years of age.
- Not an undischarged bankrupt.
- No convictions for serious offenses in the last 5 years.
Identification
- Must possess a valid Malaysian Identification Card (IC).
- A police report for a lost IC is not accepted as a substitute.
Additional Considerations
- A company secretary must be appointed within 30 days of incorporation.
- At least one shareholder is required (can be the same as the director).
至少一名董事
- 必须是自然人(非公司)。
- 马来西亚公民或永久居民。
董事的资格
- 18 岁以上。
- 不是未解除破产的破产人。
- 过去 5 年内没有因严重犯罪而被定罪。
鉴别
- 必须持有有效的马来西亚身份证(IC)。
- 警方关于丢失身份证的报告不被接受作为替代。
其他注意事项
- 公司秘书必须在公司成立后 30 天内任命。
- 至少需要一名股东(可以与董事相同)。
Key Differences: Liability Protection
Sdn Bhd: Shareholders are protected by limited liability, meaning personal assets are safe if the company incurs debt or goes bankrupt, as long as no fraud or misconduct is involved.
Enterprise: The owner is personally liable for all debts and obligations. Creditors can seize personal assets to settle business debts.
Ownership and Structure
Sdn Bhd: A separate legal entity that can own property, sign contracts, and operate independently of its shareholders. Requires compliance with the Companies Act 2016.
Enterprise: Sole proprietorships or partnerships where the business and the owner are not separate entities.
Compliance Requirements
Sdn Bhd: Requires the appointment of a company secretary, annual financial reporting, and tax filing.
Enterprise: Easier to set up and manage with fewer regulatory requirements.
Taxation
Sdn Bhd: Subject to corporate tax rates, which may be lower than personal income tax rates for profitable businesses.
Enterprise: Profits are taxed as personal income.
Credibility and Growth
Sdn Bhd: Easier to attract investors, secure financing, and build credibility with stakeholders.
Enterprise: Generally suitable for smaller-scale operations with limited expansion plans.
When to Choose Each
Choose Sdn Bhd if:
You want limited liability protection.
You plan to grow the business and attract investors.
You seek higher credibility and access to larger markets.
Choose Enterprise if:
You want minimal setup and operational costs.
You are running a small-scale business with low financial risk.
You are comfortable with personal liability.
在选择 私人有限公司 (Sdn Bhd) 和 独资企业 (Enterprise) 之间时,关键在于您如何看待有限责任保护、业务结构和增长机会的优先级。
关键区别
1. 责任保护
Sdn Bhd:股东享有有限责任保护,意味着如果公司负债或破产(在无欺诈或不当行为的情况下),其个人资产不会受影响。
Enterprise:企业主需对所有债务和义务负个人责任,债权人可追讨其个人资产来清偿业务债务。
2. 所有权与结构
Sdn Bhd:作为独立法人实体,可以拥有资产、签订合同并独立于股东运作,需遵守《2016年公司法》。
Enterprise:企业与企业主为同一实体,通常是独资企业或合伙企业,法律上没有明确的分离。
3. 合规要求
Sdn Bhd:需任命公司秘书,提交年度财务报告,并完成税务申报。
Enterprise:设置和管理更简单,监管要求较少。
4. 税收
Sdn Bhd:适用公司税率,对盈利企业来说,公司税率可能低于个人所得税税率。
Enterprise:利润按个人收入纳税,税率取决于企业主的个人收入等级。
5. 信誉与增长
Sdn Bhd:更容易吸引投资者,获得融资,并在利益相关者中建立更高的信誉度。
Enterprise:适合规模较小、扩张计划有限的业务。
适合的选择
选择 Sdn Bhd,如果您:
- 希望享受有限责任保护。
- 计划扩大业务规模并吸引投资者。
- 追求更高的信誉度和更广阔的市场。
选择 Enterprise,如果您:
- 希望以最低的设置和运营成本开展业务。
- 经营小规模、低风险的业务。
- 能接受个人资产承担业务债务的风险。
Annual Costs Breakdown:
Professional Service Estimated Fees (RM)
Company Secretary 1,200 – 2,500
Accountants 500 – 5,000
Tax Agents 1,000 – 1,500
Auditors 1,500 – 2,500
Total 4,200 – 11,500
Key Considerations
Company Secretary Fees
Covers statutory compliance and filing annual returns with the Companies Commission of Malaysia (SSM).
Accounting Services
Costs vary based on the volume of transactions and complexity of financial records.
Tax Filing and Advisory
Tax agents handle tax compliance and advice. Costs depend on the scale of the business.
Exemption of Audit Fees
Zero-revenue companies
Companies with no revenue and total assets of no more than RM500,000 for the current and previous two financial years
Threshold-qualified companies
Companies with annual revenue and assets of less than RM3 million, and no more than 30 employees at the end of the current and previous two financial years
Additional Costs
Annual Filing Fees: Submission of annual returns to SSM (around RM300).
Income Tax: Corporate tax rates range from 15% to 24%, depending on profit levels.
Business Premise Licenses: If applicable, costs vary by industry. (2000-5000+-)
Favorable Tax Rates Offset Costs
At higher profit levels, the corporate tax savings can outweigh these expenses, making Sdn Bhd more cost-efficient in the long term compared to other business structures like sole proprietorships, which are taxed at personal income tax rates.
Summary
Operating costs for a Sdn Bhd typically range from RM4,000 to RM12,000 per year, depending on the size and complexity of the business.
在马来西亚运营 私人有限公司 (Sdn Bhd) 涉及多项持续费用,主要用于合规、会计及税务服务。以下是一般预期成本的分解:
年度成本明细
专业服务 预计费用 (RM)
公司秘书 1000 – 2000
会计服务 600 – 6000
税务代理 1,000 – 2000
审计服务 1,500 – 2,500
总计 4000– 12,500
关键费用说明
1. 公司秘书费用
包括遵守法定合规要求,以及向马来西亚公司委员会 (SSM) 提交年度申报表。
2. 会计服务
根据交易量和财务记录的复杂程度,费用可能有所不同。
3. 税务申报与咨询
税务代理负责税务合规与咨询服务。费用依企业规模而定。
4. 豁免审计费用
零收入公司:当前及过去两个财年收入为零,总资产不超过 RM500,000 的公司。
达标公司:当前及过去两个财年收入和资产少于 RM3,000,000,员工不超过 30 人的公司。
其他费用
年度申报费用:向 SSM 提交年度报告的费用 (约 RM300)。
企业所得税:企业税率为 15% 至 24%,取决于利润水平。
商业场所许可证:如适用,费用按行业而定 (约 RM2,000 – RM5,000+)。
有利的税率抵消成本
对于盈利较高的企业,企业所得税的节省可能超过上述成本,使得 Sdn Bhd 在长期来看比独资企业等税收结构更具成本效益(独资企业需按个人所得税税率纳税)。
总结
运营 Sdn Bhd 的年度成本通常在 RM4,000 至 RM12,000 之间,具体取决于业务规模和复杂性。这些成本可以通过享受较低的公司税率和长期业务增长带来的优势来抵消。
Two Options to Incorporate a Sdn Bhd
Incorporate via SSM’s MyCoID 2016 Web Portal
Steps:
Create an account on the SSM MyCoID portal.
Submit the necessary details, such as proposed company name, directors, shareholders, and share capital.
Pay the incorporation fee (minimum from RM 1060).
Engage a Professional Firm (e.g., DSA Corporate Secretarial Services)
Firms like DSA handle the process for you, ensuring compliance and minimizing errors.
Advantages:
-Avoid the need for physical visits to SSM.
-Assistance in accurately describing your business nature and avoiding potential delays.
-Support for post-incorporation activities like licenses, bank accounts, and statutory registrations.
Challenges of DIY Registration
-MyCoID Account Approval: Requires an in-person visit to SSM for account verification.
-Business Nature Description: Missteps here can lead to delays or rejections.
-Handling SSM Enquiries: Without prior experience, responding to SSM can be challenging.
-Post-Incorporation Tasks: Managing the licensing, tax, and banking setup can be time-consuming.
Why Use a Professional Service?
Professional services simplify the process, ensuring everything is completed efficiently and without hassle. They also handle compliance, saving time and reducing stress—ideal for new entrepreneurs. While DIY is an option, the complexities often lead to engaging professionals eventually.
If you’re ready to proceed or need further guidance, DSA Corporate Secretarial Services can assist every step of the way!
如何注册一间马来西亚 Sdn Bhd 公司
是的,您可以通过在线方式自行注册 Sdn Bhd,公司注册有两种选择:
1. 通过 SSM MyCoID 2016 门户注册
步骤:
创建账户:在 SSM 的 MyCoID 门户上注册账户。
提交必要信息:包括公司名称、董事、股东及股本等信息。
支付注册费用:最低收费从 RM1,060 起。
缺点:
账户审批:需亲自到 SSM 办理账户验证。
业务性质描述:如果描述不准确,可能造成延误或注册失败。
后续事务:如许可证申请、银行开户及税务登记等都需自行处理,耗时耗力。
处理查询:缺乏经验者可能难以应对 SSM 的问题或要求。
2. 通过专业服务公司注册
聘请 DSA 企业秘书服务 等专业公司可以简化流程,减少出错风险。
服务优势:
- 无需亲自跑 SSM:注册过程可全权交由专业团队代办。
- 业务性质描述协助:确保填写准确,避免延误或拒绝。
- 后续支持:如申请许可证、公司银行开户及税务登记等,提供全方位服务。
适合人群:
- 希望节省时间、减少压力的创业者。
- 对注册流程不熟悉、不想承担复杂事务的个人或团队。
- 专业服务的价值
即使 DIY 是一种选择,但其复杂性常会导致最终选择专业团队。DSA 企业秘书服务经验丰富,可在每一步提供支持,确保注册高效完成,并帮您符合所有法规要求。
如需进一步协助或准备开始注册,请随时与 DSA 企业秘书服务 联系!
How to Incorporate a Sdn Bhd in Malaysia
Incorporating a Sdn Bhd (Private Limited Company) in Malaysia involves meeting a few straightforward requirements:
Basic Requirements
At Least One Director Residing in Malaysia
The director must have a principal place of residence in Malaysia.
At Least One Shareholder
A shareholder can also act as the director, making this flexible for single-owner businesses.
Minimum Paid-Up Capital
The legal minimum is RM1. However, setting a higher amount (e.g., RM1,000 or more) enhances credibility with banks, partners, and investors.
Company Secretary
A licensed company secretary must be appointed within 30 days after incorporation.
Registered Office Address in Malaysia
This address will be used for all official correspondence and must be located in Malaysia.
Additional Notes
Paid-Up Capital:
While RM1 is legally acceptable, a higher paid-up capital establishes greater credibility with stakeholders.
Dual Role:
The same person can act as both a director and a shareholder, making it ideal for sole proprietors transitioning to a company structure.
Steps to Incorporate
SSM’s MyCoID Portal
Register directly through the government platform for online incorporation.
Engage Professional Services
Use services like DSA Corporate Secretarial Services to simplify the process.
This ensures compliance, avoids delays, and handles all necessary documentation efficiently.
Would you like assistance or additional details on the incorporation process? DSA Corporate Secretarial Services can help every step of the way!
在马来西亚注册私人有限公司(Sdn Bhd)需要满足以下基本条件:
基本要求
至少一名居住在马来西亚的董事
董事必须在马来西亚拥有主要居住地址。
至少一名股东
股东可以同时担任董事,对于个人所有者来说,这非常灵活。
最低实缴资本
法定最低为 RM1,但设置更高的资本金额(例如 RM1,000 或以上)会更受银行、合作伙伴和投资者欢迎。
公司秘书
必须在公司注册后 30 天内委任一名持牌公司秘书。
马来西亚的注册办公地址
此地址用于接收官方信函,必须位于马来西亚境内。
附加说明
实缴资本: 虽然 RM1 符合法律要求,但设置较高的资本金额可以提高公司在相关方中的可信度。
双重角色:
同一人可以同时担任董事和股东,这对从个体经营者转型为公司结构的企业主非常有利。
注册步骤
通过SSM的MyCoID门户网站
直接通过政府平台在线注册公司。
聘请专业服务
使用类似 DSA Corporate Secretarial Services 的服务来简化流程。专业服务可确保合规性,避免延误,并高效处理所有必要文件。
如果您需要协助或进一步了解注册流程,DSA Corporate Secretarial Services 随时为您提供全程帮助!
Share Capital:
This is the maximum capital a company can raise by selling its issued shares. It's essentially the value of all shares the company is authorized to offer to its shareholders.
Paid-Up Capital:
The actual amount received by the company from selling its issued shares. This represents the funds the company can use for operations, investments, or other financial needs.
Example:
A new company issues 10 shares, each priced at RM1,000, resulting in RM10,000 total share capital.
The Director purchases 5 shares, providing the company with RM5,000.
An Investor (maybe a family member) buys 2 shares, contributing RM2,000.
Now, the company's paid-up capital is RM7,000, even though the total share capital remains RM10,000.
Key Notes:
Paid-up capital reflects a company’s financial commitment from its shareholders.
Increasing paid-up capital is often viewed favorably by banks and business partners as it demonstrates financial stability.
In Malaysia, the minimum paid-up capital to incorporate a company is RM1, but higher amounts are recommended for credibility.
理解实缴资本始于了解股本的概念:
股本:
股本是公司通过出售已发行股份可以筹集的最大资本。它本质上是公司授权向股东提供的所有股份的总价值。
实缴资本:
实缴资本是公司通过出售已发行股份实际收到的金额。这代表公司可用于运营、投资或其他财务需求的资金。
举例说明:
一家公司发行了10股,每股价格为RM1,000,总股本为RM10,000。
董事购买了5股,为公司提供了RM5,000。
一位投资者(可能是家庭成员)购买了2股,贡献了RM2,000。
现在,公司的实缴资本为RM7,000,尽管总股本保持在RM10,000。
关键说明:
实缴资本反映了股东对公司的财务承诺。
增加实缴资本通常会被银行和商业伙伴视为财务稳定的表现。
在马来西亚,注册公司时的最低实缴资本为RM1,但建议设定较高的资本金额以增强公司的可信度。
Key Features:
Classes of Shares:
Ordinary Shares: These offer voting rights on key company decisions, such as electing directors or approving major transactions. Ordinary shares are often seen as riskier due to the volatility in their value but come with higher potential for capital gains.
Preference Shares: These generally do not include voting rights but offer fixed dividends and are prioritized over ordinary shares during liquidation. They are considered less volatile but provide more stable returns with lower growth potential.
Authorized vs. Paid-Up Capital:
Authorized Capital: The maximum amount of share capital the company is allowed to issue as stated in its incorporation documents.
Paid-Up Capital: The portion of authorized capital that investors have purchased and paid for.
Purpose: Share capital serves as a financial backbone for the company, enabling it to fund operations, expand, and meet obligations. It also defines the distribution of ownership and control among shareholders.
Risk and Reward: Ordinary shares offer higher risk and potential rewards, aligning with the company’s growth, while preference shares provide more stability but less opportunity for significant returns.
Practical Considerations:
Investor Appeal: Companies often balance ordinary and preference shares to attract a diverse investor base, meeting the needs of those looking for growth and those seeking stability.
Legal and Operational Framework: Share capital reflects a company’s commitment to shareholders and is governed by regulatory standards, such as Malaysia’s Companies Act 2016.
**股本(Share Capital)**是指公司通过向股东发行股份筹集的资金总额。这代表了公司可以通过股份形式向投资者换取所有权而筹集的最大金额。
主要特点
股份类别:
普通股(Ordinary Shares):
赋予股东对公司重大决策(如选举董事或批准重大交易)的投票权。
普通股的价值波动较大,因此风险较高,但也具有更高的资本增值潜力。
优先股(Preference Shares):
通常不包括投票权,但提供固定股息,并在公司清算时优先于普通股获得偿付。
优先股波动性较低,回报较为稳定,但增长潜力有限。
授权资本与实缴资本:
授权资本(Authorized Capital): 指公司在公司注册文件中声明的允许发行的股本上限。
实缴资本(Paid-Up Capital): 授权资本中,投资者已购买并支付的部分。
目的
股本是公司的财务支柱,用于支持日常运营、业务扩展以及履行财务义务。同时,它明确了股东之间的所有权和控制权分配。
风险与回报
普通股:风险较高,但伴随公司增长有较大的回报潜力。
优先股:更稳定,风险较低,但回报机会也有限。
实际考量
投资者吸引力: 公司通常通过普通股和优先股的平衡组合来吸引多元化的投资者群体,满足既追求增长又寻求稳定的投资者需求。
法律与运营框架: 股本体现了公司对股东的承诺,并受《2016年公司法》等监管标准的约束。
Key Points:
Nature of Paid-Up Capital:
It reflects the tangible financial contribution made by shareholders.
Can include cash contributions or other forms of assets, depending on the agreement and company requirements.
Difference from Share Capital:
Share Capital: The maximum potential capital the company can raise by issuing all authorized shares.
Paid-Up Capital: The portion of share capital that has been paid and is available for the company’s use.
Significance:
Operational Use: Forms part of the company's working capital and supports day-to-day activities.
Legal Compliance: Often used as an indicator of the financial stability and credibility of a company during business dealings or regulatory assessments.
Practical Example: Suppose a company issues 1,000 shares at RM10 each:
Total Share Capital = RM10,000.
If shareholders have paid for only 600 shares, the Paid-Up Capital = RM6,000.
The remaining RM4,000 represents unpaid capital and cannot be used by the company until paid.
Regulatory Relevance:
In Malaysia, a company must declare its paid-up capital during incorporation and subsequent changes. Paid-up capital is often scrutinized by banks, investors, and regulatory bodies to assess the financial commitment of shareholders.
By ensuring that paid-up capital is accurately documented and managed, companies demonstrate transparency and compliance, essential for building trust with stakeholders.
**实缴资本(Paid-Up Capital)**是指公司从股东处实际收到的资金或资产,用于换取已发行的股份。作为股本的一个重要组成部分,实缴资本代表股东已全额支付的部分股本。
关键要点
实缴资本的性质:
实际财务贡献:反映股东对公司的实际出资。
形式多样:除了现金,还可以包括其他形式的资产,具体取决于协议和公司需求。
与股本的区别:
股本(Share Capital):公司通过发行所有授权股份可筹集的最大资本。
实缴资本(Paid-Up Capital):已支付的股本部分,公司可以实际使用。
重要性:
运营用途:
实缴资本构成公司的营运资金,用于支持日常运营和业务发展。
法律合规:
实缴资本通常被用作评估公司财务稳定性和可信度的重要指标,尤其是在商业交易或监管审查中。
实际案例:
假设某公司发行1,000股,每股价格为RM10:
总股本:RM10,000。
如果股东仅支付了600股的费用:
实缴资本:RM6,000。
剩余的RM4,000为未缴资本,未支付部分在支付前公司无法使用。
法规相关性:
在马来西亚,公司需在注册和之后的变更中申报实缴资本。
银行、投资者与监管机构:通常会审查实缴资本,以评估股东的财务承诺。
通过确保实缴资本的准确记录与管理,公司可以体现透明度与合规性,从而与利益相关者建立信任。
Individual Income Tax 个人所得税
Corporate Income Tax 企业所得税
Accounting 会计
Manufacturing License 制造业执照
Commercial Crimes 商业犯罪 AML Anti Money Laundering 反洗黑钱 Anti-Terrorism Financing 反
Commercial Disputes 商业纠纷
International Organization for Standardization (ISO) 国际标准化组织
Audit 审计
Employment 就业
Work Permit 工作签证
Opening a Corporate Bank Account 开设公司银行账户
(ITA)Investment Tax Allowance 投资税务津贴
Holding Company Parent Company 控股公司 母公司
Company Secretray 公司法规秘书
Responsibilities:
Compliance with the Law: The Company Secretary ensures that the company complies with all legal requirements, such as filing annual returns, preparing financial statements, and keeping statutory records up to date.
Advising Directors: A Company Secretary provides legal advice to directors, ensuring that the company operates in full compliance with corporate governance and company law.
Filing Documents: The Company Secretary handles the submission of various documents to SSM (Suruhanjaya Syarikat Malaysia), such as company incorporation documents, annual returns, financial statements, and director/shareholder changes.
Corporate Governance: They play a key role in ensuring that the company’s internal processes align with good governance standards, which includes ensuring proper documentation, meetings, and decisions are recorded.
Maintaining Company Records: The Secretary is responsible for maintaining and updating the company’s register of members, directors, secretaries, and other key documents.
Given the complexity of business operations in Malaysia, the Company Secretary's role is indispensable to ensure that companies operate smoothly, legally, and efficiently.
在马来西亚,公司秘书扮演着确保公司遵守《2016年公司法》规定的法律和监管要求的重要角色。根据《公司法》第236(1)条款,除单一成员公司或获得豁免的公司外,每家公司必须在成立后30天内任命一名公司秘书。
责任:
遵守法律:
公司秘书确保公司遵守所有法律要求,例如提交年报、准备财务报表以及保持法定记录的更新。
为董事提供建议:
公司秘书为董事提供法律咨询,确保公司完全遵守企业治理和公司法的规定。
文件提交:
公司秘书负责向马来西亚公司委员会(SSM)提交各种文件,例如公司成立文件、年报、财务报表以及董事/股东变动。
企业治理:
公司秘书在确保公司内部流程符合良好治理标准方面起着关键作用,包括确保适当的文件、会议和决策得到记录。
维护公司记录:
公司秘书负责维护和更新公司的成员、董事、秘书和其他关键文件的登记簿。
考虑到马来西亚商业运作的复杂性,公司秘书的角色至关重要,确保公司合法、高效地运营。