[分享]外国人可以注册本地公司吗？

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私人有限公司是马来西亚最普遍的公司结构。一个私人有限公司的形成主要原则是为了限制各股东的债务，那就是只限他们本身还未支付的公司股份数额。注册或成立一个私人有限公司，可以以最小RM100K的注册资本及RM2的实收资本。

谁可以成为SDN BHD的股东及董事?
- 必须是18岁及以上
- 不是破产人士/已获解除
- 任何人不论是否在马来西亚，因为以下任何罪行而被定罪：-
a) 与推广，成立或管理企业方面;
b) 涉及欺诈或不诚实行为的定罪，判处监禁3个月或以上;或
c) 根据第132条，根据第132A条或303，在宣誓的5年期间:
- 在他的任命的前5年内，任何人不得因任何上述罪行被监禁。
- 至少有2名董事，需有在马来西亚住址


外国人可以成为Sdn Bhd董事吗？
只要符合上述的要求，外国人能成为SDN BHD的董事


向税务局(LHDN)登记
凡公司开始运作;他们需要申请的税务档案登记。但是，如果公司处于dormant状态，就不需要登记。

对于一个企业或公司拥有员工subject to Schedular Tax Deduction (STD)，都需要一个税务档案登记。


向公积金局(KWSP)登记雇员的EPF
Section 41 (1) of the EPF Act 1991 – 雇主在聘请职员即必须在7天内向公积金局登记。

公司一旦有支付给董事或职员（如奖金，津贴，佣金，任何酬金，董事的工资等），都必须向KWSP登记。某一个月的所有contribution必须在或在下个月的15日之前缴交。

Payments Liable For EPF Contribution
Generally, all remuneration due to an employee is wages and shall be subject to the EPF contributions. Examples of such payments include:
• Salary
• Payment for unutilised leave;
• Bonuses;
• Allowances;
• Commission;
• Arrears of wages;
• Wages for maternity leave;
• Wages for study leave;
• Wages for half pay leave; and
• Directors' salary (as an employee).

Payments Not Liable For EPF Contribution
List of Payments which do not form part of the definition of "Wages" and shall not subject to the EPF contributions include:
• Service charges;
• Overtime payment;
• Gratuity;
• Directors' fee;
• Retirement benefits;
• Payment in lieu of notice of termination of employment;
• Retrenchment, temporary and lay-off termination benefits; and
• Any travelling allowance or the value of any travelling concession.

Any employer who fails to contribute for his/her workers can be convicted under the following sections:
Section 43 (2): Any employer who fails to contribute to the EPF Board on behalf of any employee in respect of any month within 15 days of the contribution month due has committed an offence and if convicted can be jailed up to three years or fined up to RM10,000 or both.
Section 48 (3): Any employer who deducts an employee's contributions from the employee's wages and then fails to remit the said deductions or any part thereof to the EPF has committed an offence and if convicted can be jailed up to six years and fined up to RM20,000 or both.


Penalties and Late Payments
Late payments of EPF contributions are subject to penalties in the form of:
(i) Interest
A fine in the form of penalty interest will be imposed on late contributions. Subject to a minimum of RM10, interests are calculated and rounded up to the next multiple of RM10 for each month or part thereof.

(ii) Dividend
The employers will also be required to pay the dividend that is accrued on contributions received late for each month according to the rate approved by the EPF Board for the relevant year.


向社会保障机构(Social Security Organisation)注册
Employee’s Security Act, 1969 - 雇主必须强制注册任何雇员，月薪低于RM3000，无论这些雇员的就业状况是永久的，暂时的，或散工。某一个月的所有contribution必须在或在下个月底之前缴交。

An employer can be prosecuted and charged up to RM10,000 or jailed up to 2 years or both for not to register/contribute.

Contribution rates are based on employee's wages including overtime, commission, service charge, paid annual leave, sickness, maternity, rest day, public holiday, incentive, subsistence, housing and others. All payments calculated either hourly, daily, weekly, monthly or by task are considered wage.
An employer is liable to pay monthly contributions not later than the last day of the following month. For example, for the month of January, contributions must be paid by 28th of February. If payment is made after that date interest shall be charged and the rate is 6 % per annum in respect of each day of default. If the interest is less than RM5, then the amount to be paid for that month is RM5.


公司账目
根据1965年公司法，公司的董事需要负责以及确保其有关公司的会计及其他有关的记录妥善保管。会计记录都必须在完成交易的60天内做好。

公司的任何董事如果没有采取合理步骤，以确保公司遵守上述规定可被判入狱3年或RM5,000的罚款。


必须保留会计记录到什么时候呢？
根据1965年公司法，每家公司及其董事必须保持7年的会计和其他记录以便能解释公司的财政状况及交易。

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