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Delivery-date: Tue, 27 Apr 2021 13:17:01 +0800
From: "SHIMANO COMPONENTS MALAYSIA SDN.BHD" <fara.a@rk-rakan.com> 
To: "jaisone@saraya.com.my" <jaisone@saraya.com.my>
Date: Tue, 27 Apr 2021 13:16:22 +0800
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Sender: newsletter@enewsletter2.com
Message-ID: <EQSVR0028d27a1df233247eb919a58502ff8d826@EQSVR002>
Subject:  ***SPAM***  (Online) HR Tax Planning & Budget 2021:Impact on Employers & Employees

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                                             <title>Big Berry Newsletter =
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26px; background-color: =23ed1c22;=22>=0D=0A                             =
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                                    <strong style=3D=22font-family: Verda=
na; font-size: 23pt; color: =23ffff00;=22>HR TAX PLANNING =26amp; BUDGET =
2021:</strong></div>=0D=0A                                               =
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                                                     <div><strong style=3D=
=22font-family: Verdana; font-size: 18pt; color: =23ffffff;=22>Impact on =
Employers =26amp; Employees</strong><span style=3D=22font-size: 24pt; col=
or: =23ffffff;=22>=0D=0A                                                 =
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font-family: Georgia, =26quot;Times New Roman=26quot;, Times, serif; font=
-size: 28px;=22>=0D=0A                                                   =
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                                                 <div><span style=3D=22co=
lor: =23ffff00; font-size: 18pt;=22><span style=3D=22color: =23ffff00; fo=
nt-size: 18pt;=22><strong><span style=3D=22font-family: Arial; font-size:=
 12pt;=22>28 May 2021, Online- Zoom</span></strong></span></span>=0D=0A  =
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                         <div><span style=3D=22color: =23ffffff;=22>HRDF =
Claimable=26nbsp; </span><strong></strong><span style=3D=22color: =23ffff=
ff;=22><br /></span></div><div><strong><span style=3D=22color: =23ffff00;=
 font-family: Verdana; font-size: 14pt;=22>RM 669 Per pax </span></strong=
><span style=3D=22color: =23ffff00; font-family: Verdana;=22><br /></span=
><strong><span style=3D=22color: =23ffff00; font-family: Verdana;=22></sp=
an></strong></div>=0D=0A                                                 =
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or: =23000000; font-family: verdana, geneva; font-size: 10pt;=22></span>=0D=
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                              <div><span style=3D=22color: black; line-he=
ight: 107=25; font-family: Verdana, sans-serif; font-size: 10pt;=22></spa=
n>=0D=0A                                                                 =
                                                                         =
                                   <div align=3D=22justify=22><span style=
=3D=22font-family: Verdana; font-size: 10pt; text-align: justify;=22><spa=
n style=3D=22font-size: 10pt; line-height: 107=25; font-family: Verdana;=22=
>Understanding and taking advantage of the various tax provisions can cre=
ate additional value by optimizing tax savings for both employers and emp=
loyees=2E Any tax efficient remuneration package should provide comfort a=
nd satisfaction for both employers and employees=2E A =26=238216;Win-Win=26=
=238217; tax benefit model is the solution=2E The program will cover the =
latest tax developments and their impact on business</span></span></div>=0D=
=0A                                                                      =
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                              <div>=26nbsp;<strong><span style=3D=22font-=
family: Verdana; font-size: 10pt; color: red;=22></span></strong><span st=
yle=3D=22font-family: Verdana; font-size: 10pt; color: red;=22></span> <b=
r /></div>=0D=0A                                                         =
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           <span style=3D=22font-family: Verdana; color: =23ff0000; font-=
size: 10pt;=22>PROGRAM OBJECTIVES</span></strong></div>=0D=0A            =
                                                                         =
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               <div><span style=3D=22font-family: Verdana; font-size: 10p=
t;=22><strong>Upon completion of this programme, participants will be abl=
e to:</strong><br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Know types of Ben=
efits in Kind (BIK) and perquisites that attract tax for employees<br />=26=
=238226;=26nbsp;=26nbsp;=26nbsp; Can the employer claim full tax deductio=
ns for all monetary and non-monetary benefits?<br />=26=238226;=26nbsp;=26=
nbsp;=26nbsp; Know the duties and responsibilities of both employer and e=
mployee with regard to tax<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Ident=
ify and explore the various tax benefits for employees<br />=26=238226;=26=
nbsp;=26nbsp;=26nbsp; Plan a tax efficient remuneration package for execu=
tives<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Know the various tax relie=
fs and rebates given to employees<br />=26=238226;=26nbsp;=26nbsp;=26nbsp=
; Know tax treatment of gratuity and compensation paid to employees<br />=
=26=238226;=26nbsp;=26nbsp;=26nbsp; Know how to compute personal income t=
ax<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Know latest tax developments =
and case laws relevant to treatment of income tax<br /></span><br /></div=
><div><span style=3D=22font-family: Verdana; font-size: 10pt; color: =23f=
f0000;=22><strong>PROGRAM OUTLINE</strong></span></div>=0D=0A            =
                                                                         =
                                                                         =
               <strong style=3D=22font-family: Verdana; font-size: 10pt;=22=
>SCOPE OF EMPLOYMENT INCOME =26=238211; SEC 4b <br />DERIVATION OF EMPLOY=
MENT INCOME - SEC 13(2)(a) =26=238211; 13(2)(e) <br />RESIDENCE STATUS OF=
 INDIVIDUALS=26nbsp; <br />EMPLOYERS=26=238217; DUTIES AND LIABILITIES <b=
r />PAYROLL AND MTD (PCB) MECHANISM - LATEST UPDATES<br />ADJUSTED INCOME=
 FROM EMPLOYMENT <br />BASIS PERIOD FOR ASSESSING EMPLOYMENT INCOME =26=23=
8211; Section 25<br />GROSS EMPLOYMENT INCOME =26=238211; SEC 13(1)(a)<br=
 />BENEFITS IN KIND (BIK) PROVIDED TO EMPLOYEES<br />LIVING ACCOMMODATION=
 BENEFIT PROVIDED TO EMPLOYEES<br />COMPENSATION FOR LOSS OF EMPLOYMENT <=
br />2021 BUDGET REVIEW</strong><strong style=3D=22font-size: 10pt;=22><b=
r />=0D=0A                                                               =
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                                     </strong><br />=0D=0A               =
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            <div><span style=3D=22color: =23ff0000; font-family: verdana,=
 geneva; font-size: 10pt;=22><strong>TRAINER PROFILE=26nbsp;</strong></sp=
an></div>=0D=0A                                                          =
                                                                         =
                                          <div>=0D=0A                    =
                                                                         =
                                                                         =
       <div align=3D=22justify=22><span style=3D=22font-family: Verdana; =
font-size: 10pt;=22><strong>Krishnan KSM, </strong>a Chartered Accountant=
 by profession is an Associate member of CIMA=26=238211;UK and a member o=
f MIA=2E He is also a member of CTIM and holds a MBA in finance=2E=26nbsp=
; He is currently an executive director in KSM Tax Strategists, an approv=
ed tax consulting firm providing corporate tax and GST services for clien=
ts=2E He has over 36 years of experience in public practice, commerce and=
 industry, working in various financial and non-financial disciplines in =
multi-national companies, including extensive overseas exposures=2E His b=
road business experience covers corporate and international tax planning,=
 tax review, tax audit and investigation and tax compliance cases=2E He h=
as worked on specific VAT assignments in UK for several years=2E He has s=
uccessfully developed effective tax planning strategies and structured re=
muneration packages for several corporate clients and has numerous resear=
ch materials and case studies to be shared with the seminar participants=2E=
 Mr=2E Krishnan is a seasoned speaker and has presented papers at numerou=
s national nd international conferences and has also conducted numerous w=
orkshops in the field of accounting and taxation=2E=26nbsp; Currently, he=
 excels as a key trainer for GST related workshops and seminars</span><sp=
an style=3D=22font-family: Verdana; font-size: 10pt;=22></span><br />=0D=0A=
                                                                         =
                                                                         =
                           </div>=0D=0A                                  =
                                                                         =
                                                                  <span s=
tyle=3D=22color: =23000000; font-family: verdana, geneva; font-size: 10pt=
;=22><strong><span style=3D=22color: =23ff0000; font-size: 12pt;=22>Call =
us to get full brochure</span></strong></span></div>=0D=0A               =
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       <tr>=0D=0A                                                        =
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stify; color: =23666666; background-color: whitesmoke;=22>=0D=0A         =
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                                                                         =
                  <div><span style=3D=22color: =23000000; font-family: Ve=
rdana; font-size: 12pt;=22><strong>TRAINING FEE</strong></span></div>=0D=0A=
                                                                         =
                                                                         =
                           <div><span style=3D=22color: =23000000;=22><sp=
an style=3D=22color: =23000000; font-family: Verdana; font-size: 12pt;=22=
><strong>NORMAL PRICE RM 669 </strong></span><span style=3D=22color: =230=
00000; font-family: Verdana; font-size: 8pt;=22><strong>(Excl=2E 6=25 SST=
)</strong></span></span><span style=3D=22color: =23000000; font-family: V=
erdana; font-size: 12pt;=22><br /></span></div>=0D=0A                    =
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       </td>=0D=0A                                                       =
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  <tr>=0D=0A                                                             =
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                                       <td style=3D=22text-align: justify=
; color: =23666666;=22>=0D=0A                                            =
                                                                         =
                                                        <p><span style=3D=
=22color: =23000000; font-family: Verdana; font-size: 10pt;=22><strong>Pl=
ease call us for more information or BROCHURE</strong></span><br />=0D=0A=
                                                                         =
                                                                         =
                           <span style=3D=22color: =23000000; font-family=
: Verdana; font-size: 10pt;=22><strong>Tel: +6(03) 8079 0904 / +6(03) 807=
9 0905 / +6012 3838079 / +6018 2053388 /+6018 2052366 </strong></span></p=
>=0D=0A                                                                  =
                                                                         =
                                  <div><span style=3D=22color: =23000000;=
 font-family: Verdana; font-size: 10pt;=22>Michelle (<a href=3D=22mailto:=
michelle=40bigberryconsulting=2Ecom=22><span style=3D=22font-size: 10pt; =
color: =23000000; font-family: Verdana;=22>michelle=40bigberryconsulting=2E=
com</span></a></span><span style=3D=22color: =23000000; font-family: Verd=
ana; font-size: 10pt;=22>)<br />=0D=0A                                   =
                                                                         =
                                                                 </span><=
span style=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22=
>Brian (brian<a href=3D=22mailto:thaneswary=40bigberryconsulting=2Ecom=22=
><span style=3D=22font-size: 10pt; color: =23000000; font-family: Verdana=
;=22>=40bigberryconsulting=2Ecom</span></a></span><span style=3D=22color:=
 =23000000; font-family: Verdana; font-size: 10pt;=22>)<br />=0D=0A      =
                                                                         =
                                                                         =
                     </span><span style=3D=22color: =23000000; font-famil=
y: Verdana; font-size: 10pt;=22> Mimi Wahida (<a href=3D=22mailto:mohd=2E=
nasrulshah=40bigberryconsulting=2Ecom=22><span style=3D=22font-size: 10pt=
; color: =23000000; font-family: Verdana;=22>mimi=2Ewahida=40bigberrycons=
ulting=2Ecom</span></a></span><span style=3D=22color: =23000000; font-fam=
ily: Verdana; font-size: 10pt;=22>)<br />=0D=0A                          =
                                                                         =
                                                                         =
 </span><span style=3D=22color: =23000000; font-family: Verdana; font-siz=
e: 10pt;=22> Fara Ahmad</span><span style=3D=22font-family: Verdana; font=
-size: 10pt; color: =23000000;=22> (</span><a href=3D=22mailto:fara=40big=
berryconsulting=2Ecom=22><span style=3D=22font-family: Verdana; font-size=
: 10pt; color: =23000000;=22>fara=40bigberryconsulting=2Ecom</span></a><s=
pan style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22=
>)</span><br />=0D=0A                                                    =
                                                                         =
                                                <span style=3D=22color: =23=
000000; font-family: Verdana; font-size: 10pt;=22>Nurul Nadia</span><span=
 style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22> =
(</span><a href=3D=22mailto:nurul=2Enadia=40bigberryconsulting=2Ecom=22><=
span style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22=
>nurul=2Enadia=40bigberryconsulting=2Ecom</span></a><span style=3D=22font=
-family: Verdana; font-size: 10pt; color: =23000000;=22>)</span><br />=0D=
=0A                                                                      =
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                              <span style=3D=22color: =23000000; font-fam=
ily: Verdana;=22><br />=0D=0A                                            =
                                                                         =
                                                        </span><span styl=
e=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22> More =
courses, visit </span><span style=3D=22font-family: Verdana;=22><a href=3D=
=22http://www=2Ebigberryconsulting=2Ecom/=22><span style=3D=22font-size: =
10pt; color: =23000000; font-family: Verdana;=22>http://www=2Ebigberrycon=
sulting=2Ecom/</span></a></span></div>=0D=0A                             =
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iv>=0D=0A                                                                =
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                                    <div>=26nbsp;</div>=0D=0A            =
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               <div><span style=3D=22color: =23000000; font-family: Verda=
na; font-size: 12pt;=22><strong>Note: All this program can be customised =
for In-House Training=2E Call us for Proposal</strong></span></div>=0D=0A=
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>=0D=0A                                                                  =
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                                  <td color=3D=22=23c41111=22 align=3D=22=
center=22>=0D=0A                                                         =
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                                           <div class=3D=22mar-none back_=
red=22><span> <span class=3D=22card-header text-center bor-none=22 style=3D=
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0=2E25rem) calc(-1px + 0=2E25rem) 0px 0px; font-family: Verdana;=22> Copy=
right =40 2019 Bigberry Consulting Sdn Bhd=2E All Rights Reserved </span>=
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      <td style=3D=22text-align: justify;=22><span style=3D=22font-size: =
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