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30/09/2026

Cruise in Talks 79: Care Allowance Extra Tax Deduction

We all know how important it is to take care of our employees, right?

And sometimes, that means supporting them when they're looking after their own parents or grandparents.

Well, I've got some fantastic news that will make that support even sweeter for you!

What does this mean?

It means that if you, as an employer, pay a care allowance to your employees for their parents or grandparents, you can now deduct that expense from your income tax!

Is it extra? Yes!

This deduction is in addition to any other deductions you might claim under Section 33 of the Income Tax Act 1967.

So it doesn't replace anything; it's an extra benefit!

It's a win-win situation!

Cruise in Talks: 父母祖父母赡养津贴额外扣税

我们都知道照顾员工有多重要，对吧？

有时候，这意味着当他们照顾自己的父母或祖父母时，我们需要给予支持。

好消息来了，这项支持现在对你来说会变得更加“甜美”！

没错！马来西亚政府推出了《2026年所得税（支付父母祖父母赡养津贴扣除）规则》[P.U.(A) 231]！

这意味着什么？这意味着如果你作为雇主，向你的员工支付父母或祖父母的赡养津贴，你现在可以将这笔开支从你的所得税中扣除！

是额外的吗？ 是的！

这项扣除是额外的，不影响你在《1967年所得税法》第 33 条下可能申请的任何其他扣除。所以，它不是取代任何东西，而是一个额外 的福利！

这是一个双赢的局面！

29/09/2026

Cruise in Talks 78: Malaysia’s New Incentive Framework

Let me ask you a question, manufacturing bosses and investors: If you thought you could just launch any old factory setup and automatically get a tax holiday like the good old days, think again!

For decades, Malaysia’s tax incentives for manufacturers were governed by the Promotion of Investments Act 1986—the classic PIA 1986.

If your product fit the promoted list, bam, you got Pioneer Status. Simple!

But as of 1 March 2026, that old playbook has officially taken a bow for new manufacturing applications.

CRUISE: Enter the New Incentive Framework (NIF)! Aligned with our National Investment Aspirations (NIA) and NIMP 2030, the government is no longer just looking at what you make.

马来西亚全新税收优惠框架（NIF）深度解析！

先问大家一个问题，各位制造业的老板和投资者们：如果你以为只要随便开个厂、符合旧名单就能自动躺平拿 Tax Holiday（免税期），那你就要注意了啦！

过去几十年来，马来西亚针对制造业的税收优惠都靠 1986 年的《投资促进法》（PIA 1986）。

以前很简单，只要你的产品符合官方鼓励清单，先驱地位（Pioneer Status）就稳稳到手。

但从 2026 年 3 月 1 日起，针对制造业的新申请，那个旧剧本正式宣告退休了！

取而代之的是全新的税收优惠框架（New Incentive Framework，简称 NIF）！

配合国家投资愿景（NIA）和 2030 年新工业总体规划（NIMP 2030），政府现在不只看你“生产什么”，更看你为马来西亚创造了多少实质价值！

这是一个彻头彻尾的“成果导向（Outcome-based）”新时代！

28/09/2026

Cruise in Talks 77: The Transfer Pricing Rules Have a Time Machine?

What is more surprising than receiving a tax update in 2026?

Receiving one that says, “Actually, I have been effective since 2023!”

No, your calendar is not broken.

And no, your tax file has not joined a time-travel club.

The Income Tax (Transfer Pricing) (Amendment) Rules 2026 are deemed to have effect from the year of assessment 2023.

The Rules were made on 19 August 2026 and published in the Federal Gazette on 27 August 2026.

Today we are talking about transfer pricing—an important tax topic that sounds serious enough to make a calculator apply for annual leave.

Transfer pricing concerns transactions between related parties.

A company may sell goods, provide services, lend money or share costs with another company in the same group.

Under the Income Tax (Transfer Pricing) Rules 2023, a controlled transaction under section 140A(2) of the Income Tax Act 1967 generally must follow the arm’s length principle—in simple terms, the price should make sense as if the parties were independent.

Being related does not mean the price can be, “We are family, so just put whatever feels comfortable.” Tax law is not a family group chat.

So, what are the four key updates?

转让定价修订来了，税务规则也会坐时光机？

什么东西比在 2026 年收到税务更新更意外？就是这项更新告诉你：“其实，我从 2023 年就开始生效了！”

不是日历坏了，也不是你的税务文件偷偷加入了时光旅行社。

《2026 年所得税（转让定价）（修订）规则》规定，视为自 2023 年课税年度（即 YA 2023 ）起生效。

规则于 2026 年 8 月 19 日制定，并在 2026 年 8 月 27 日刊登于联邦公报。

今天谈的是转让定价——一个正式到连计算器都想申请年假的税务课题。

简单来说，转让定价主要涉及关联人士之间的交易，例如集团公司之间买卖货物、提供服务、借钱或分摊成本。

根据 2023 年《所得税（转让定价）规则》，受控交易一般要按照 arm’s length principle，也就是独立交易原则来定价：如果双方是完全独立的公司，这个价格合理吗？

公司是亲戚，不代表价格就可以写成：“大家都是自己人，算便宜一点啦。”税务局不是家庭群组。

那这次修订有什么重点？一共有四项。

27/09/2026

Cruise in Talks 76: LHDN e-Invoice FAQ No. 20 — Already Implemented e-Invoice? Can You Stop?

Your business earned RM2.6 million, you started issuing e-Invoices from 1 January 2026, and now the exemption threshold has increased to RM3 million.

The question is: do you have to keep going because you already started? Or can you finally press “OFF”?

Today, we’re covering LHDN e-Invoice FAQ No. 20, featuring Eileen and her sole proprietorship business.

你的生意在 YA2022 的营业额是 RM2.6 million，原本计划从 2026年1月1日开始开电子发票。现在豁免门槛提高到 RM3 million，问题来了：

“因为我已经开始了，所以是不是以后永远都要继续？”

还是可以终于按下“OFF”？

今天我们讲 LHDN 电子发票 FAQ No. 20，主角是独资生意老板 Eileen。

26/09/2026

Cruise in Talks 75: LHDN e-invoice FAQ No. 19 — Missing e-Invoices? Do You Still Need SVDP?

Your company has been issuing e-Invoices, but you suddenly discover that a few invoices were missed.

Then you hear the exemption threshold has increased from RM1 million to RM3 million.

Now the big question is: do you have to join the e-Invoice Special Voluntary Disclosure Programme, or can you simply stop issuing e-Invoices because you are now exempt?

Today, we’re covering LHDN e-invoice FAQ No. 19, featuring Lany’s company.

你的公司已经开始开电子发票，但突然发现：哎呀，有几张电子发票好像漏掉了！

这时你又听到电子发票豁免门槛从 RM1 million 提高到 RM3 million。

问题来了：我要不要参加 e-Invoice SVDP？还是因为现在符合豁免，就可以直接停止开电子发票？

今天我们讲 LHDN 电子发票 FAQ No. 19，主角是 Lany 的公司。

25/09/2026

Cruise in Talks 74: HR’s New Hiring Order: Notify First, Hire Later?

Your HR process may currently look like this: find a candidate, conduct an interview, issue an offer, hire the person—and only then remember to notify someone.

But under the proposed new Section 45F in the Employment Insurance System (Amendment) Act 2026, the hiring sequence may need a small but important rearrangement.

The new HR order is:

Job vacancy or new position → notify the Organisation in writing → recruitment and hiring → notify again after the position is filled.

In other words, HR may need to press the “notify” button before the “hire” button.

Today, we are looking at Section 45F of Act A1796—which is currently marked Not Yet In Force.

以前 HR 的招聘流程可能是这样：找到人，安排面试，发出 offer，聘用员工，然后才突然想起一句话：

“等一下，我们是不是还要通知 PERKESO？”

但是，根据 Employment Insurance System (Amendment) Act 2026［Act A1796］ 新增的 Section 45F，HR 的招聘顺序可能需要重新调整一下。

新的口诀可能是：

职位空缺或新职位 → 以书面形式通知相关机构 → 招聘及聘用 → 职位填补后再次通知。

简单说就是：

先按“通知键”，再按“聘用键”。

今天我们讲的是 Act A1796 的 Section 45F。先提醒大家：这项修法目前标示为 Not Yet In Force，尚未生效。

25/09/2026

Cruise in Talks 73:

LHDN e-invoice FAQ No. 18 — Already Started e-Invoice? You May Have a Choice

You started issuing e-Invoices because you thought you had to. Then the exemption threshold increased from RM1 million to RM3 million. Now you’re wondering: “Can I stop, or must I continue forever?”

Don’t worry—today’s FAQ gives you two possible paths.

Today, we’re covering LHDN FAQ No. 18, featuring Siti and her business that started operations in 2024.

你原本以为必须开电子发票，所以已经从 2026年7月1日开始开了。后来，豁免门槛从 RM1 million 提高到 RM3 million。

现在你是不是很疑惑：“我可以停吗？还是以后要一直开下去？”

别担心，今天的 FAQ 给你两个选择。

今天我们讲 LHDN FAQ No. 18，主角是 2024年开始营业的 Siti。

23/09/2026

Cruise in Talks 72: LHDN e-Invoice FAQ No. 17 — Already Issuing e-Invoice? Can You Stop?

Your company has already started issuing e-Invoices, but after the threshold increased from RM1 million to RM3 million, you discovered you may now be exempt.

So, can you stop immediately? Do you need to write to LHDN first?

Or do you have to keep going until someone gives you a golden ticket?

Today, we’re covering LHDN FAQ No. 17.

你的公司已经开始开电子发票，但后来发现门槛从 RM1 million 提高到 RM3 million，公司现在可能符合豁免条件。

那问题来了：可以马上停止吗？需要先写信给 LHDN 吗？还是要等一张 golden ticket 才可以停？

今天我们讲 LHDN 电子发票 FAQ No. 17。

21/09/2026

Cruise in Talks 71: LHDN e-invoice FAQ No. 16 — Your Company Was Supposed to Start e-Invoice. What Now?

You started as a sole proprietor, then converted your business into a company.

The business is growing, but so is one question: “Do I need to implement e-Invoice—and will I be penalised if I did not start on the original date?”

Don’t panic. Today’s answer may be better than your morning kopi!

Today, we’re covering LHDN FAQ No. 16, using Mei Ling’s company as the example.

Mei Ling wholly owns a standalone company. The company recorded revenue of RM800,000 in YA2022 and RM1.7 million in YA2025.

Under the earlier implementation position, the company’s e-Invoice date was 1 July 2026.

But after the exemption threshold increased from RM1 million to RM3 million, the situation changed.

你的生意是独资，后来升级成有限公司。公司在成长，但另一个问题也跟着成长了：

“我到底需不需要实施电子发票？如果没有在原本的日期开始，会不会被罚款？”

先不要慌。今天的答案，可能比早上的 kopi 还要令人安心！

今天我们讲 LHDN FAQ No. 16，用 Mei Ling 的公司为例。

Mei Ling 全资拥有一家独立有限公司。公司在 YA2022，也就是 2022课税年度，营业额是 RM800,000；到了 YA2025，营业额是 RM1.7 million。

按照之前的安排，公司原本被安排从 2026年7月1日开始实施电子发票。

但是后来，电子发票豁免门槛从 RM1 million 提高到 RM3 million，情况就发生了变化。

19/09/2026

Cruise in Talks 70:

e-Invoice SVDP — Your Chance to Fix Common Mistakes

Have you ever looked at your e-Invoice records and thought, “I hope I did everything correctly…”?

Maybe one invoice was never submitted. Maybe the details were wrong. Or maybe you have been telling yourself, “I’ll fix it next month”—for the last six months!

Don’t panic. LHDN has introduced the e-Invoice Special Voluntary Disclosure Programme, or e-Invoice SVDP.

Think of it as a chance to correct your e-Invoice mistakes before they become a bigger headache.

e-Invoice SVDP——常见错误，给你一次“补票”机会

电子发票实施以后，你有没有打开自己的记录，然后默默祈祷：“希望我全部做对了……”？

可能有一张电子发票漏发了，可能资料填错了，也可能你一直对自己说：“下个月再改啦。”结果一转眼，已经拖了半年！

别慌！LHDN 推出了 e-Invoice Special Voluntary Disclosure Programme，简称 e-Invoice SVDP。

简单来说，这就是给你一次“补票”和纠正错误的机会，避免小问题慢慢变成大麻烦。

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