$cityNameCH企業海外拓點: 海外公司登記、會計、稅務及薪資處理服務

馬來西亞–工商登記與相關服務 tpe2ma.elr

馬來西亞主要城市公司設立登記,註冊地址協尋,銀行開戶,商標登記,進出口證,特許行業申請等。公司設立後雲端系統支援的會計薪資服務。 馬來西亞與臺灣同事攜手協同爲您服務。為地球暖化盡一份心力,減少空中旅行。

聯絡人: 林幸穗  Anny Lin 協理
手機:+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話:+886-2-2717-0515 分機:110 (might work from home)

Email:tpe2ma@evershinecpa.com

永輝在馬來西亞設立外資公司服務項目

外資公司設立 (永輝代號:ELR-SUB)

**You need to apply WRT as described in the ELR-WRT. Therefore your Capital will be suggested as 1 Million RM.

**Foreigner can register company for 100% of ownership
Minimum Requirements:
1. Must have at least 2 directors (at least one is resident director)
2. Must have at least 2 incorporate shareholders. After being set up, any shareholder can be transferred to others immediately.
3. Minimum paid up capital of RM 1 (but this company is not entitled for work permit application)
3.1 If company needs director visa/work permit must have paid up capital of RM 500,000-RM 1 million
4. Needs to have registered office

**公司委員會名稱核准 :
Required Information from client
1. Provide three proposed business names 提供3個公司名稱
2. Name and address of the applicant 申請人名字跟住址”

公司委員會名稱核准 :
Submit Name by Companies Commission of Malaysia (SSM)

公司委員會名稱核准 :
Confirm Company Name approved by client
A letter from SSM approving the name of the foreign company.公司名稱核准函”

**公司委員會-公司登記 :
Submit all document to SSM for Approval
1. A certified copy of the certificate of incorporation or registration of the foreign company 公証後的外國公司登記文件
2. A certified copy of the foreign company’s charter, statute or Memorandum and Articles of Association or other instrument defining its constitution公証後的外國公司備忘錄及公司章程
3. Form 79 (Return by Foreign Company Giving Particulars of Directors and Changes of Particulars)董事清單
4. A memorandum of appointment or power of attorney authorizing the person(s) residing in Malaysia, to accept on behalf of the foreign company any notices required to be served on such foreign company 指派董事授權書
5. Form 80 (Statutory Declaration by Agent of Foreign Company)指派公司登記代理人授權書
6. Form 13A and a copy of the letter from SSM approving the name of the foreign company公司名稱核准函影本”

公司委員會-公司登記 :
Approval by SSM
1.Certificate of Registration公司登記執照

公司委員會-公司登記 :
Registered Office
Form 44 – Notice of Situation of Registered Office and Office Hours and Particulars of Changes

**Estimated Duration 7 weeks

申請批發零售貿易證 (永輝代號:ELR-WRT)

我們建議本地人持股超過50%,這樣貴司就不用申請申請批發零售貿易證了。
外國人持股超過50%就需要申請還有繳足資金至少RM 1,000,000。

WRT application;國內貿易合作社及消費部-批發零售貿易證
To appoint Bumiputera director/directors指派當地董事
Before apllying WRT, you need to wire in 1 million RM Capital.

提供註冊地址-半年一次 (永輝代號:ELR-VRM)

假如貴公司沒有地址,我們可以安排地址.
A Company shall, from the day on which it begin to commence its business, or within 14 days after the date of company registration, whichever is earlier, have its registered office situated in Malaysia. (Section 119 of the Companies Act 1965)

安排在地董事-半年 (永輝代號:ELR-HRD)

**Malaysian Companies Act Section 122, Division 2: In Malaysia, foreign company needs to have 2 directors (at least 1 resident director). 在馬來西亞,外資公司最少需要有一位在地董事
** If you ask us to provide you “Resident Director Assignment Service”, there are two terms as below:
1.You need to deposit fund 30,000 RM to Resident Director once company own tax. It will be able to be refunded when Resident Director being transferred or it do not need to pay any contingent liability.
2. You need to assign us after-setup payroll tax accounting services in order Resident Director be able to monitor if you comply with Malaysian regulations.

半年付公司秘書服務 (永輝代號:ELR-HSS)

All companies established in Malaysia are required to have at least one Company Secretary and that company secretary must be a natural person and a resident in Malaysia and is a member of any one of the prescribed professional bodies or licensed by the SSM.
(不包規費)

工商政府規費 (永輝代號:ELR-GOV)

Governement fees includes:
1. Reserving the company name with Companies Commission (SSM).
2. Obtain the certificate of incorporation with Companies Commission (CCM).
3. Sign up with inldand revenue department.
4. 有超過此金額,永輝將以憑證向貴司申請超額部份。

工商代墊請款 (永輝代號:ELR-OPE)

*含交通費、郵資費、快遞費等。
*若代墊款有超過此金額,永輝將以憑證向貴司申請超額部份。
*不含台灣文件的公證及認證及車資,將以憑證向貴司申請台幣金額的代墊款。

網路銀行申請服務 (永輝代號:ELI-IBA)

***銀行開戶 :
Opening Company Bank Account ::
1.Board resolution from the company secretary to open bank account 董事決議書
2.Certified true copy of below documents: 認證文件
Form 9 (Certificate of incorporation)公司登記證
Form 49 (Details of directors & company secretary)公司董事及秘書明細
Form 44 (Location of registered office)公司住址文件
Form 24 (Allotment of shares)股份分派表
M&A (Memorandum & Articles of Association)備忘錄及公司章程
3. Check bank police before application 確認銀行開戶政策”
***銀行匯款 :
Wire capital to company Bank Account
1.取得水單

稅務登記服務 (永輝代號:ELI-TBP)

稅務登記 :
IRBM-Tax Registration :
1.Form 83 – Certificate of registration of foreign company 外國公司登記證
2.Form 79 – Return by foreign company giving particulars of directors and changes of particulars稅務申報董事明細

消費稅申請服務 (永輝代號:ELI-GTA)

消費稅申請服務 :RMCD-GST Registration
**Company with annual turnover more than RM 500,000 with Malaysian Customs Department (RMCD)

SOCSO 社會保險證號申請服務 (永輝代號:ELI-LIC)

社會安全保護-雇主登記 :
SOCSO-EMPLOYER Registration:
Copy of Form 9 and Form 49
**Within 1 month of formally recruiting local employee, needs to apply for SOSCO

EPF退休金證號申請服務 (永輝代號:ELI-PFC)

勞退基金-雇主登記 :
Employee Provident Fund (EPF) Registration:
Copy of Form 49
**Within 1 week of formally recruiting first employee, company needs to apply for EPF

啟動公司業務申請服務之政府規費 (永輝代號:ELI-GOV)

*包括政府部門收取的註冊費、印章登記費等。
*若代墊款有超過此金額,永輝將以憑證向貴司申請超額部份。

啟動公司業務申請服務之代墊款 (永輝代號:ELI-OPE)

*含交通費、郵資費、快遞費等。
*若代墊款有超過此金額,永輝將以憑證向貴司申請超額部份。
*不含台灣文件的公證及認證及車資,將以憑證向貴司申請台幣金額的代墊款。

馬來西亞外資公司註冊程序
Malaysia Foreign-owned company Registration procedures  

(Digested  from World Bank: www.doingbusiness.org  version 2021/06/07)

1
僅適用於婦女:獲得丈夫的許可離開家庭
機構:住所
APPLIES TO WOMEN ONLY: Obtain husband’s permission to leave the home
Agency : Domicile

根據《伊斯蘭家庭法》,第 19 條。第 59 條第( 2 )款( b )項規定,婦女必須得到丈夫的允許才能離家。
1 天不收費
According to Islamic Family Law, Art. 59(2)(b), the woman must obtain permission from her husband to leave her home.
1 day

2
在( SSM )一站式服務處搜索並保留公司名稱
代理機構:馬來西亞公司委員會

Search and reserve company name at the (SSM) one-stop shop
Agency : Companies Commission of Malaysia
自 2013 年 5 月 16 日起,強制通過 My CoID 門戶網站進行公司名稱在線查詢和預訂
http://ww1.ssm-mycoid.com.my/omni/omni/portal/mycoid
預約有效期每 30 天一次,最長 180 天。
不足一天(在線程序);每 30 天 50 MYR
Since May 16, 2013, it is mandatory to conduct company name search and reservation online via MyCoID portal
http://ww1.ssm-mycoid.com.my/omni/omni/portal/mycoid
The name reservation is valid for for every 30 days, up to a maximum of 180 days.
Less than one day (online procedure);MYR 50 for every 30 days
Applies to women only.
3
公司秘書準備公司註冊檔
機構: 馬來西亞公司委員會
Company Secretary prepares the company incorporation documents
Agency : Companies Commission of Malaysia

根據 2016 年的新《公司法》,MyCoID 網站上的superform需要填寫,其中要求如下:
-擬建公司名稱。
– 公司是私人的還是公開的。
-商業性質
-註冊位址。
– 股東詳情。
– 董事詳情。
– 公司秘書詳情(如果有):
– 股票和
-CCM需要的任何其他資訊。
根據 2016 年《公司法》,不再需要以下表格:
(二) 第48A表(任命董事前或公司成立前發起人法定聲明)
(三) 表格6(公司秘書的法定合規聲明)
(四) 表格24(股份分配的回報)
(五) 表格49(董事、經理和秘書登記冊中的退貨細節及詳物變更)
(六) 表格44(登記辦公室和辦公時間情況通知及變更詳情)
公司秘書在註冊時是可選的,但在實踐中仍然經常使用。此外,公司必須在公司成立后 30 天內任命秘書。
1-3天之間,與先前的程序同時進行;MYR 1,000

Under the new Companies Act of 2016, a superform on the MyCoID website needs to be filled up, which requires the following:
– Name of the proposed company.
– Whether the company is private or public.
– Nature of business.
– Registered address.
– Details of shareholders.
– Details of directors.
– Details of company secretary (if any);
– Details of shares and
– Any other information the CCM requires.
Due to the Companies Act of 2016, the following forms are no longer needed:
(ii) Form 48A (Statutory Declaration by A Person before Appointment as Director, or by A Promoter before Incorporation of Corporation)
(iii) Form 6 (Statutory Declaration of Compliance by the Company Secretary)
(iv) Form 24 (Return of Allotment of Shares)
(v) Form 49 (Return Giving Particulars in Register of Directors, Managers and Secretaries and Changes of Particulars)
(vi) Form 44 (Notice of Situation of Registered Office and of Office Hours, and Particulars of Change)
A company secretary is optional during registration, however they are still used frequently in practice. Furthermore, the company must appoint a secretary within 30 days after the incorporation of the company.
between 1-3 days, simultaneous with previous procedure;MYR 1,000
4
向馬來西亞公司委員會(CCM)一站式商店提交必要的檔,並獲得公司註冊以及註冊后套餐(公司印章、股票證書和法定帳簿)
機構: 馬來西亞公司委員會
File necessary documents with the Companies Commission of Malaysia (CCM) one-stop shop and obtain company incorporation as well as the post-incorporation package (company seal, share certificates and statutory books)
Agency : Companies Commission of Malaysia

向馬來西亞公司委員會 (SSM) 一站式商店提交必要的文件並獲得公司註冊,贊助者必須支付註冊費,並將以下註冊檔提交公司委員會。
根據該法第14條申請合併:
(a) 股份有限責任公司 – 1,000
(b) 擔保有限公司 – 3,000
(c) 無限公司 – 1,000
如果申請是通過 Mycoid 在線提交的,則需要支付 RM10.00 的處理費。
2 天 MYR 1,000 (註冊費) = MYR 10 (在線處理費)
File necessary documents with the Companies Commission of Malaysia (SSM) one-stop shop and obtain company incorporation, Promoters must pay the registration fee and file the following incorporation documents with the Companies Commission.
Application for incorporation under section 14 of the Act:
(a) company limited by share – 1,000
(b) company limited by guarantee – 3,000
(c) unlimited company – 1,000
If the application is submitted online through Mycoid, there is a processing fee of RM10.00.
2 days MYR 1,000 (registration fee) + MYR 10 (online processing fee)

5
登記銷售及服務稅(STT)
代理:馬來西亞皇家海關
Register for Sales and Service Tax (STT)
Agency : Royal Malaysian Customs

銷售和服務稅( SST )已於 2018 年 9 月實施。SST 取代了現行的商品和服務稅(GST).是指個人或公司生產的年營業額超過 50 萬令吉的應稅貨物。
對銷售商品徵收 5 %和 10 %的稅,對服務業徵收 6 %。
8 天
The Sales and Services Tax (SST) has been implemented in September 2018. The SST replaces the existing Goods and Services Tax (GST). It is placed on taxable goods manufactured by an individual or company with an annual turnover exceeding RM500,000.
The tax is 5 per cent and 10 per cent on the sale of goods, and a 6 per cent levy on services.
8 days
6
註冊所得稅和 PAY E
代理機構:馬來西亞稅務局(LHDN)
Register for income tax and PAYE
Agency : Inland Revenue Board of Malaysia (LHDN)

在完成公司註冊證書的申請並獲得 My COID 號後,申請人可以通過
edaftar . hasil . gov . my 或親自注冊所得稅號和 PA YE 。
根據 2016 年《公司法》,公司註冊證書和表格 49 已分別改爲公司註冊通知書和董事、經理和祕書變更登記通知書,以完成申請程序。
1 天(與前一程序同時進行)
After completing the application for the certificate of incorporation and obtaining the MyCOID number, an applicant can register for the income tax number and PAYE through the web-porta: edaftar.hasil.gov.my or in person.
Under the Companies Act 2016, the Certificate of Incorporation and Form 49 have been changed to a Notice of Registration of Company and a Notification of changes in Register of Directors, Managers and Secretaries, respectively, which are required to complete the application process.
1 day (simultaneous with previous procedure)

7
雇員公積金登記
機構: 雇員公積金
Register for the Employees Provident Fund
Agency : Employees Provident Fund (KWSP)

根據1991年《EPF法》第41(1)條,僱主必須在僱主可能繳款之日起7天內向EPF登記,即雇員一旦被雇用。
為了向雇員公積金登記,申請人必須向 EPF 計數器/亭子提交員工登記申請表 (KSWP 1 (MAJ),並使用表格 KWSP 1 或 KWSP 1(i) 獲取 i-Akaun(i 帳戶)啟動代碼。表格需要與以下證明檔一起提交:-
1. 表格 KWSP1;
2. 董事/授權人的身份證/護照的認證副本:
3. 公司登記通知書和董事、經理和秘書登記變動通知,
4. 如適用,為第一個月的EPF供款提供支票或銀行匯票。
在提交上述檔後,EPF 將頒發《雇主登記證書》,並將 i-Akaun 啟動代碼授予在表格 KWSP 1 或 KWSP 1(i) 中註冊的授權系統管理員。公司必須在 30 天內使用 6 位元啟動代碼啟動 i-Akuan。
此後,僱主可以通過 i-Akaun 提交每月 EPF 繳款表,並登記新員工。僱主的登記證書將在僱主的前提下出示。
1天(與以前的程式同時進行)
According to Section 41 (1) of the EPF Act 1991, an employer must register with the EPF within 7 days from the date the employer becomes liable to contribute, that is as soon as an employee is hired.
In order to register with the Employee Provident Fund, an applicant must file the Employee’s registration application form (KSWP 1 (MAJ)) with the EPF counter/kiosk and to obtain i-Akaun (iAccount) Activation Code using the Form KWSP 1 or KWSP 1(i). The form is required to be submitted together with the following supporting documents:-
1. Form KWSP1;
2. A certified copy of identity card/passport of director’s /authorized person;
3. A Notice of Registration of Company and a Notification of changes in Register of Directors, Managers and Secretaries, and
4. A cheque or bank draft for first month EPF contribution, if applicable.
Upon the submission of the above documents, EPF will issue the Certificate of registration of Employer and given the i-Akaun Activation Code to the authorised system administrator registered in the Form KWSP 1 or KWSP 1(i). The Company is required to activate the i-Akuan within within 30 days using the 6 digits Activation Code.
Thereafter, employer can submit the monthly EPF contribution form through i-Akaun and register a new employee. Employer’s Registration Certificate is to be exhibited at the employer’s premise.
1 day (simultaneous with previous procedure)

8
社會保障登記
機構:社會保障組織
Register for Social Security
Agency : Social Security Organisation (SOCSO- Perkeso)

透過 My CoID 登記的僱主須向 SOCSO 提交登記表格及證明文件。
-僱主須按業務實體類別附上有關的註冊文件。
-僱主在登記月薪超過 3 , 000 令吉的僱員時,如僱員之前沒有供款,但選擇供款時,必須填寫“選擇通知書”,並由僱主和僱員雙方共同簽署。
-僱主必須確保身份證號碼等細節包括在表格 2 (員工登記表)中,並與員工身份證覈對無誤。失敗將導致員工無法註冊和貢獻,因爲一旦對國家註冊部數據庫進行檢查,將不會有任何記錄。
1 天(與前一程序同時進行);
Registered employers through MyCoID are required to submit their registration forms together with supporting documents to SOCSO
– Employers are required to attach the supporting registration documents in accordance with the business entity type.
-Employers registering employees earning more than RM3,000 per month and not contributing before but opting to contribute must fill in Option Notice and signed by both employers and employees under mutual consensus.
-Employers must ensure that details such as identification card number is included in Form 2 (Employee Registration Form) and correct against the employee’s identification card. Failure of which will cause the employee being unable to register and contribute, as there will not be any record once checking is done against National Registration Department database.
1 day (simultaneous with previous procedure);
9
取得營業場所許可證
Obtain a business premise license
Agency : Kuala Lumpur City Hall
機構:吉隆坡市政廳

一家公司要在吉隆坡使用一個營業場所從事商業活動,必須獲得營業場所許可證。
執照由吉隆坡市專員頒發。
許可證每年支付一次。
In order for a company to use a premise for operating a business activity in Kuala Lumpur, it must obtain a business premise license.
Licenses are issued by the Commissioner of the City of Kuala Lumpur.
The license is payable annually.

接洽我們:

如貴公司想要瞭解韓國Seoul各項服務之更詳細內容 請洽:
永輝啟佳聯合會計師事務所
臺北市長春路378號6F 靠近長春路與復興北路交叉口
捷運文湖缐和松山缐交口 南京復興站,兄弟大飯店附近
聯絡人: 林幸穗  Anny Lin 協理
手機:+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話:+886-2-2717-0515 分機:110 (might work from home)

Email:tpe2ma@evershinecpa.com

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請用下列電郵與永輝聯繫: HQ4TPE@evershinecpa.com