Akta Syarikat 2016 - Pembahagian dividen / keuntungan

Tertakluk seksyen 132, syarikat boleh membuat pengagihan keuntungan kepada pemegang syer, jika syarikat dalam keadaan solven.

Syarikat dianggap solven sekiranya mampu membayar hutang dalam masa 12 bulan selepas pengagihan keuntungan dibuat. 

Uber and Grab drivers liable to pay income tax

The Inland Revenue Board (IRB) has confirmed that individuals operating the Uber and Grabcar car-ride services are not exempted from paying tax.

Its CEO Sabin Samitah said the drivers must include information on their earnings in their income tax forms and those who have an annual income of at least RM30,000 each are liable to pay tax.

He warned that the board could check on their incomes easily.

“We can get information on the list of drivers from Uber itself and can get details on the amounts the drivers have been paid,” he said at a press conference here.

PERS transition to MPERS

Please clarify if the entire Companies Act 2016 will be effected on 31 January 2017 or only the six services in MyCoid 2016 will be effected on 31 January 2017?

Once enforced on 31 January 2017, all provisions in the Companies Act 2016 will take effect except section 241 and Division 8 of Part III.

The six services under MyCoID is to facilitate the incorporation of companies under the new Act and related matters.

Apakah tanggungjawab pengarah setelah menerima notis peletakkan jawatan sebagai juruaudit syarikat?

Pengarah hendaklah:

1. Memanggil mesyuarat agung syarikat secepat mungkin yang praktikal untuk melantik juruaudit baru
2. Mendapatkan kebenaran secara bertulis daripada juruaudit yang dicalonkan
3. Memanggil dan mengadakan mesyuarat agung syarikat untuk melantik juruaudit baru