Transitioning from Enterprise to Sdn Bhd can save you RM20,000–30,000 in taxes, especially by leveraging mechanisms like paying yourself a salary, receiving dividends, or benefiting from lower tax rates. But does this raise red flags with LHDN (the Malaysian Inland Revenue Board)? The answer is no, as long as it's done properly and transparently.
Why It’s Not Tax Evasion but Tax Planning
Legitimate Tax Planning
Tax evasion involves illegal practices like underreporting income or falsifying documents.
Transitioning to Sdn Bhd to utilize its tax advantages falls under tax planning, which is a legal strategy to optimize your tax liabilities.
Tax Advantages of Sdn Bhd
Lower Tax Rates:
Enterprise profits over RM200,000 are taxed at up to 30%.
Sdn Bhd enjoys a lower tax rate of 17% (or 15% for the first RM150,000 under the 2024 SME tax revision).
Flexibility:
Salaries are tax-deductible for the company.
Dividends received by shareholders are tax-exempt, offering significant savings.
Limited Liability
Besides tax benefits, Sdn Bhd offers better protection for personal assets, making it a preferred structure for managing business risks.
Easier Access to Financing
Sdn Bhd is more attractive to investors and banks, making it a strategic choice beyond just tax savings.
LHDN and Tax Compliance
Full Disclosure: Ensure all transactions are transparent and accurately recorded.
Separate Entities: Once you transition, keep Enterprise and Sdn Bhd financials completely separate to avoid confusion.
Proper Documentation: Maintain records showing the reasons for the transition, such as scalability, risk management, or operational needs.
By adhering to these practices, LHDN will recognize the move as legitimate tax planning rather than evasion.
Conclusion
Transitioning to Sdn Bhd is a sound financial decision for long-term growth, not just tax savings. The savings are a natural benefit of adopting a more efficient business structure, backed by compliance and transparency.
If you’re considering making the switch, let us assist you with proper planning and seamless registration to ensure compliance with LHDN and maximize your benefits!
从企业转型为私人有限公司并节省税款 – 是否逃税？
从 Enterprise 过渡到 Sdn Bhd 可以为您节省 RM20,000-30,000 的税款，特别是通过利用诸如向自己支付工资、接收股息或从较低税率中受益等机制。但这是否会向 LHDN（马来西亚税务局）发出危险信号？答案是否定的，只要做得正确且透明即可。
为什么这不是逃税而是税收筹划
合法的税务筹划
逃税涉及少报收入或伪造文件等非法行为。
过渡到私人有限公司以利用其税务优势属于税务规划，这是优化您的税务负债的法律策略。
私人有限公司的税务优势
较低的税率：
企业利润超过 RM200,000 的税率高达 30%。
Sdn Bhd 享有 17% 的较低税率（根据 2024 年中小企业税收修订，首 150,000 令吉的税率为 15%）。
灵活性：
公司的工资可以免税。
股东收到的股息是免税的，可以节省大量资金。
有限责任
除了税收优惠外，私人有限公司还为个人资产提供更好的保护，使其成为管理商业风险的首选结构。
更容易获得融资
Sdn Bhd 对投资者和银行更具吸引力，使其成为不仅仅是节税之外的战略选择。
LHDN 和税务合规
完全披露：确保所有交易都是透明且准确记录的。
独立的实体：转型后，将 Enterprise 和 Sdn Bhd 的财务完全分开，以避免混淆。
适当的文档：维护显示过渡原因的记录，例如可扩展性、风险管理或运营需求。
通过遵守这些做法，内陆税收局将承认此举是合法的税务规划而不是逃税。
结论
过渡到 Sdn Bhd 对于长期增长而言是一个明智的财务决策，而不仅仅是节省税收。在合规性和透明度的支持下，采用更高效的业务结构自然会带来节省。
如果您正在考虑进行转换，请让我们协助您进行适当的规划和无缝注册，以确保遵守 LHDN 并最大限度地提高您的利益！
US 19724 
BR 13698 
GB 12500 
CA 9795 
AU 7965 
IE 5191 
IN 1988 
TR 1678 
