Wednesday, August 27, 2014

DECISION OF THE DISCIPLINARY COMMITTEE MALAYSIAN INSTITUTE OF ACCOUNTANTS


                The Council of the Malaysian Institute of Accountants hereby gives notice that on 6 January 2014, after due inquiry by the Disciplinary Committee of the Institute, Timothy Oliver Sylvester (Mem. No.: 7222) was found to have committed an act amounting to ‘unprofessional conduct’ within the meaning as provided under Rule 2 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P. U. (A) 229/2002] [“the MIA (Disciplinary) Rules”]. The decision of the Disciplinary Committee was based on the evidence adduced by the Investigation Committee before the Disciplinary Committee that he had failed to adhere to the Institute’s By-Laws (On Professional Ethics, Conduct and Practice) by failing to purchase a policy of Professional Indemnity Insurance (PII).

                 The Disciplinary Committee in exercise of its powers under Rule 18(3) of the MIA (Disciplinary) Rules has ordered the member:
• to pay a fine of RM1,500-00; and
• to pay the Institute the sum of RM2,500-00 in respect of costs and expenses of and incidental to the disciplinary hearing before the Disciplinary Committee and the investigation conducted by the Investigation Committee. The decision of the Disciplinary Committee is effective from 11 February 2014.


SUDIRMAN BIN MASDUKI
Registrar
On behalf of the Council of the Malaysian Institute of Accountants


Source: http://www.mia.org.my/at/at/2013/10/11

DECISION OF THE DISCIPLINARY COMMITTEE MALAYSIAN INSTITUTE OF ACCOUNTANTS




               The Council of the Malaysian Institute of Accountants hereby gives notice that on 6 January 2014, after due inquiry by the Disciplinary Committee of the Institute, Goh Keng Juay (Mem. No.: 1007) was found to have committed an act amounting to ‘unprofessional conduct’ within the meaning as provided under Rule 2 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P. U. (A) 229/2002] [“the MIA (Disciplinary) Rules”]. The decision of the Disciplinary Committee was based on the member’s own admission that as auditor of Polymate Holdings Berhad (‘PHB’) for the financial year ended 30 September 2003, he had failed to discharge his professional duties in carrying out the audit of PHB in that he had:

(1) not documented matters that are important in providing evidence that audit work had been properly performed ;

(2) not obtained sufficient audit evidence to form the judgement on non-provisioning of the purported trade debtors of PHB;

(3) not exercised sufficient professional skepticism throughout the audit process for sale and trade debtors of PHB;

(4) relied significantly on management’s representation in forming the judgement for non-provisioning of the purported trade debtors of PHB ; and

(5) allowed his familiar relationship with the Managing Director of PHB to influence his objectivity and independence in the course of the audit for PHB. The Disciplinary Committee in exercise of its powers under
Rule 18(3) of the MIA (Disciplinary) Rules has ordered the member:
• to be reprimanded;
• to pay a fine of RM4,000-00;
• to pay the Institute the sum of RM5,000-00 in respect of costs and expenses of and incidental to the disciplinary hearing before the Disciplinary Committee and the investigation conducted by the Investigation Committee ;
• to attend a course of instruction relevant to the application of clarified International Standards on Auditing (ISA) within six months from 13 January 2014. The decision of the Disciplinary Committee is effective from 4 February 2014.

SUDIRMAN BIN MASDUKI
Registrar
On behalf of the Council of the Malaysian Institute of Accountants


Source: http://www.mia.org.my/at/at/2013/10/11

Friday, August 22, 2014

LHDN berjaya kesan 1,748 syarikat lari cukai


KUALA LUMPUR - Kerajaan hampir-hampir kerugian sekitar RM2.02 bilion akibat perbuatan 1,748 syarikat pelbagai sektor yang dikesan oleh Lembaga Hasil Dalam Negeri (LHDN) cuba lari cukai dalam tempoh tiga tahun sejak 2011.
    
Pengarah Jabatan Siasatan LHDN, Datuk Mohd Nizom Sairi berkata, bagaimanapun hasil audit pematuhan cukai yang dijalankan oleh LHDN, kerajaan bukan sahaja memperoleh semula hasil itu tetapi juga bayaran penalti berjumlah RM1.3 bilion daripada syarikat terbabit.

Semua syarikat berkenaan melakukan pelarian cukai tidak nyata dan tindakan yang dikenakan terhadap mereka ialah secara sivil di luar mahkamah iaitu perlu membayar cukai taksiran tambahan serta penalti, katanya kepada Bernama di sini.
    
Menurut Mohd Nizom, LHDN juga mengambil tindakan jenayah jika terdapat bukti kukuh sesebuah syarikat melakukan pelarian cukai yang menuntut pembayaran cukai taksiran tambahan dan penalti, selain pemilik berdepan hukuman penjara.
    
Mohd Nizom berkata, antara modus operandi syarikat yang cuba lari daripada membayar cukai ialah membuat tuntutan pembelian dan perbelanjaan palsu, tidak melaporkan jualan atau mengurangkan jualan yang dilapor, selain tuntutan elaun berlebihan atau tuntutan elaun tidak layak.
    

"Ada yang cuba laporkan sebahagian sahaja daripada keuntungan... mungkin transaksi jualan tunai tanpa resit yang dilakukan tidak dimasukkan dalam akaun, serta meningkatkan perbelanjaan belian kononnya untuk perniagaan," katanya.
    
Menurutnya ada juga antara syarikat terbabit menuntut potongan yang tidak sepatutnya atau secara berlebihan seperti elaun modal dan tuntutan insentif yang tidak layak.
    
Katanya bagi pembayar cukai yang tetap enggan melunaskan bayaran tambahan cukai dan penalti, LHDN akan menggunakan peruntukan menurut Seksyen 104 Akta Cukai Pendapatan 1967 untuk menghalang mereka ke luar negara dan kaveat harta pembayar cukai bagi melunaskan tunggakan.
    
Mohd Nizom berkata, meskipun sukar untuk menentukan jumlah pelarian cukai yang tepat setiap tahun, LHDN sentiasa mempergiat usaha untuk memastikan jumlah cukai sebenar yang perlu dibayar dapat dikutip mengikut tempoh yang ditetapkan.
    
Menurutnya susulan pelaksanaan Sistem Taksir Sendiri untuk syarikat pada 2001, LHDN menguatkuasakan audit pematuhan.
     
"Selepas audit dilakukan dan kalau kita kesan ada berlakunya taksiran kurang, melaporkan tidak betul, atau tidak melaporkan yang dengan sengaja dilakukan untuk mengurangkan cukai yang dikenakan terhadapnya, kita akan betulkan semula dan taksirkan cukai tambahan berserta dengan penalti," katanya.
    
Beliau berkata LHDN mempertingkat penguatkuasaan dari semasa ke semasa bagi memastikan fungsi dan peranannya disedari oleh pembayar cukai, sekali gus dapat menghindari kegiatan pelarian cukai.
       
Mohd Nizom berkata, orang ramai boleh melaporkan kegiatan pelarian cukai pendapatan kepada LHDN menerusi surat atau e-mel ke pelariancukai@hasil.gov.my, atau menghubungi talian 03-83138888, sambungan 20601/20607 atau hadir ke ibu pejabat LHDN di Cyberjaya atau mana-mana Pejabat Pengarah Negeri LHDN berhampiran.

Maklumat dan identiti pengadu adalah rahsia dan setiap aduan akan diteliti serta disiasat sewajarnya, katanya. - Bernama


Sumber : http://www.sinarharian.com.my/nasional/lhdn-berjaya-kesan-1-748-syarikat-lari-cukai-1.297585
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