TAC One Stop Advisory PLT

https://www.facebook.com/share/1Jc32dWVmz/

Milestone Achieved: Educating Almost 1,000 SMEs & Business Entrepreneurs in Tax Matters and Tax Planning

I am truly honoured and grateful to be recognised for my continuous contribution in educating and empowering SMEs and business entrepreneurs on tax compliance, tax matters and practical tax planning.

Over the years, I have had the opportunity to train and guide almost 1,000 SME business owners, entrepreneurs and professionals to better understand their tax responsibilities, avoid unnecessary penalties and make informed business decisions.

Tax is not just about filing returns. It is about awareness, planning, compliance and protecting your business for long-term growth.

This milestone is a reminder of why I started this journey — to simplify tax knowledge and make it practical, understandable and accessible for business owners.

A heartfelt thank you to all organisers, business communities, clients and participants who have trusted me throughout this journey.

For businesses that require assistance on tax compliance, tax planning, tax advisory, tax audit, payroll tax, withholding tax, SST, stamp duty or e-Invoicing matters, please feel free to reach out.

Let us continue to Educate • Empower • Elevate Malaysian SMEs.

TAC One Stop Advisory PLT
Tax | Advisory | Compliance

📍 Kuala Lumpur, Malaysia
📞 016-225 7482
📧 [email protected]

TikTok · Thinathanthi News Channel

✨ Your Trusted Partner in Tax, Advisory & Compliance ✨

At TAC One Stop Advisory PLT, we are committed to helping businesses, entrepreneurs, SMEs and professionals manage their tax and compliance matters with confidence.

With over 25 years of professional experience, we provide practical and personalised solutions in:

✅ Corporate & Personal Tax Compliance
✅ Withholding Tax Advisory
✅ Payroll & Employer Compliance
✅ E-Invoicing Implementation Support
✅ Accounting & Business Advisory
✅ LLP & Corporate Compliance
✅ HRD Corp Claimable Corporate Training
✅ Finance, Taxation & Business Compliance Programmes

Our mission is simple:
Educate • Empower • Elevate

We believe tax and compliance should not be confusing. With the right guidance, businesses can stay compliant, make better financial decisions, and grow sustainably.

📍 Kuala Lumpur, Malaysia
📞 016-225 7482
📧 [email protected]

TAC One Stop Advisory PLT
Tax | Advisory | Compliance

📢 Tax FAQ Highlights for Individuals & Employers

🏠 First Residential Housing Loan Interest Relief

If you purchased your first residential property and claimed the housing loan interest tax relief, take note that the relief is only available as long as the property is not used to generate income.

✅ Eligible for relief while the property is owner-occupied and not rented out.

❌ Once the property is rented out and rental income is earned, the relief will no longer be available from that year onwards.

However, the housing loan interest may potentially be claimed as a deduction against rental income, subject to the applicable tax rules.

👨‍👩‍👧‍👦 Medical Benefits for Employees' Family Members

Medical benefits provided directly to employees are generally exempt from tax.

However, when an employer pays for medical treatment of an employee's spouse, children, parents, or other family members, the benefit is generally considered a taxable benefit to the employee and should be reported in the employee's Form EA.

📌 Employers should ensure proper payroll reporting and tax compliance to avoid issues during an LHDN audit.

Understanding these tax rules can help both taxpayers and employers manage their tax affairs effectively while remaining compliant with Malaysian tax regulations.

are important reminders that a tax relief or exemption available today may cease once the underlying conditions change. Regular tax reviews can help avoid unexpected tax exposures and ensure compliance.

Receiving heartfelt feedback like this truly means the world to us at TAC One Stop Advisory ❤️

As trainers and advisors, our greatest satisfaction comes not only from delivering technical knowledge, but from knowing that our sharing has created real value, clarity, and confidence for our participants.

We are deeply honoured and grateful to receive this kind appreciation from Green Packet Berhad following our Withholding Tax sharing session. Moments like these remind us why we are passionate about what we do — helping businesses navigate tax compliance with greater understanding and confidence.

Thank you once again to the amazing team at Green Packet Berhad for your warm support, engagement, and trust throughout the session. Your appreciation motivates us to continue empowering organisations through practical and impactful tax education.

We look forward to many more meaningful collaborations ahead ✨

⚖️ Important Tax Court Case Every SME Director & Shareholder Should Be Aware Of

A recent Court of Appeal case involving Lam Kam Wing and LHDN provides an important lesson for company directors, shareholders, and SMEs regarding employee allowance exemptions and tax compliance.

The case focused on whether a Managing Director with shareholding in a company could still enjoy tax exemptions on benefits such as:
✔️ Meal allowances
✔️ Petrol allowances
✔️ Parking allowances
✔️ Telephone allowances

𝐂𝐚𝐬𝐞 𝐁𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝
The taxpayer was the Managing Director of Tasmanco Consultancy Services Sdn Bhd and owned 30% shares in the company.

Following an audit by LHDN for YA 2011 to YA 2013, it was discovered that several allowances received by the taxpayer were excluded from taxable income on the basis that they were treated as tax exempt under the Income Tax (Exemption) Order 2009.

However, LHDN argued that the taxpayer had “control” over the company due to his management position and shareholding, making him ineligible for the exemption under Paragraph 3(a)(i) of the Exemption Order.

Additional tax assessments together with penalties under Section 113(2) of the Income Tax Act 1967 were subsequently raised.

𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐀𝐩𝐩𝐞𝐚𝐥 𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧
The Court agreed with LHDN that the taxpayer exercised sufficient “control” over the company as he was both:
• The Managing Director
• The largest shareholder at the material time

As a result, the allowances did not qualify for tax exemption and the additional tax assessments were upheld.

However, the Court removed the penalties imposed by LHDN after finding no evidence of intentional tax evasion or deliberate deception.

The Court recognised that this was a genuine difference in interpretation of the law rather than an attempt to defraud the tax authorities.

𝐊𝐞𝐲 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲𝐬 𝐟𝐨𝐫 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬
✅ Directors and shareholders should carefully assess whether employee tax exemptions genuinely apply to them.
✅ Ownership and management overlap may affect eligibility for certain tax exemptions.
✅ Incorrect interpretation of exemption rules can still lead to additional tax exposure.
✅ Penalties may n

⚖️ Important Tax Court Case Every SME Director & Shareholder Should Be Aware Of

A recent Court of Appeal case involving Lam Kam Wing and LHDN provides an important lesson for company directors, shareholders, and SMEs regarding employee allowance exemptions and tax compliance.

The case focused on whether a Managing Director with shareholding in a company could still enjoy tax exemptions on benefits such as:
✔️ Meal allowances
✔️ Petrol allowances
✔️ Parking allowances
✔️ Telephone allowances

𝐂𝐚𝐬𝐞 𝐁𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝
The taxpayer was the Managing Director of Tasmanco Consultancy Services Sdn Bhd and owned 30% shares in the company.

Following an audit by LHDN for YA 2011 to YA 2013, it was discovered that several allowances received by the taxpayer were excluded from taxable income on the basis that they were treated as tax exempt under the Income Tax (Exemption) Order 2009.

However, LHDN argued that the taxpayer had “control” over the company due to his management position and shareholding, making him ineligible for the exemption under Paragraph 3(a)(i) of the Exemption Order.

Additional tax assessments together with penalties under Section 113(2) of the Income Tax Act 1967 were subsequently raised.

𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐀𝐩𝐩𝐞𝐚𝐥 𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧
The Court agreed with LHDN that the taxpayer exercised sufficient “control” over the company as he was both:
• The Managing Director
• The largest shareholder at the material time

As a result, the allowances did not qualify for tax exemption and the additional tax assessments were upheld.

However, the Court removed the penalties imposed by LHDN after finding no evidence of intentional tax evasion or deliberate deception.

The Court recognised that this was a genuine difference in interpretation of the law rather than an attempt to defraud the tax authorities.

𝐊𝐞𝐲 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲𝐬 𝐟𝐨𝐫 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬𝐞𝐬
✅ Directors and shareholders should carefully assess whether employee tax exemptions genuinely apply to them.
✅ Ownership and management overlap may affect eligibility for certain tax exemptions.
✅ Incorrect interpretation of exemption rules can still lead to additional tax exposure.
✅ Penalties may not be justified where there is no intention to evade tax.
✅ Proper payroll planning and director remuneration structuring are important for compliance.

This case serves as a valuable reminder that understanding the technical interpretation of tax laws is equally as important as maintaining proper documentation and compliance.

It was a conducting a Withholding Tax sharing session with the team at Green Packet, a Malaysian technology company known for driving digital innovation and transformation across communications, digital services, and technology solutions.

What made this session especially meaningful for me was the opportunity to engage with a forward-thinking organisation that continuously evolves in the digital space.

As businesses expand globally and digital transactions become more complex, the importance of understanding implications on non-resident and non-royalty payments becomes even more critical.

These are the moments that remind me why I love what I do.

I enjoy analysing:
✔ Cross-border service arrangements
✔ Digital platform and SaaS transactions
✔ Technical and support service payments
✔ DTA implications and tax exposure
✔ Real business scenarios beyond textbook examples

For me, tax is never just about legislation. It is about helping organisations understand risks before they become issues, creating awareness, and giving finance teams the confidence to make informed decisions.

One thing I appreciate most during corporate sessions is the exchange of perspectives and practical discussions. Every organisation has unique operational realities, and being able to simplify complex withholding tax concepts into practical understanding is something I find deeply fulfilling.

Thank you once again to the wonderful team at Green Packet Berhad for the engaging session, insightful discussions, and warm hospitality.

GreenPacket WithholdingTax InternationalTax CorporateTax DigitalEconomy TaxCompliance MalaysiaTax TaxTraining CrossBorderPayments FinanceProfessionals TaxEducation TACOneStopAdvisory

It was a conducting a Withholding Tax sharing session with the team at Green Packet, a Malaysian technology company known for driving digital innovation and transformation across communications, digital services, and technology solutions.

What made this session especially meaningful for me was the opportunity to engage with a forward-thinking organisation that continuously evolves in the digital space.

As businesses expand globally and digital transactions become more complex, the importance of understanding implications on non-resident and non-royalty payments becomes even more critical.

These are the moments that remind me why I what I do.

I enjoy analysing:
✔ Cross-border service arrangements
✔ Digital platform and SaaS transactions
✔ Technical and support service payments
✔ DTA implications and tax exposure
✔ Real business scenarios beyond textbook examples

For , is never just about . It is about helping understand before they become issues, creating awareness, and giving finance teams the confidence to make informed decisions.

One thing I appreciate most during corporate sessions is the exchange of perspectives and practical discussions. Every organisation has unique operational realities, and being able to simplify complex withholding tax concepts into practical understanding is something I find deeply fulfilling.

Thank you once again to the wonderful team at Green Packet Berhad for the engaging session, insightful discussions, and warm hospitality.