An owner of a car accessories and car parts company was fined RM37,000 by the magistrate’s court for 6 counts of failing to keep his business records as required by the Income Tax Act 1967.
一家汽车配件和汽车零件公司的老板因6次未能按照1967年所得税法的要求保存其业务记录而被地方法院罚款马币37,000令吉。
He was found to have breached the requirements in regards to keeping records pertaining to the business income or losses including sales ledgers, general ledgers, payment vouchers and receipts and payment between the 2010 and 2015 years of assessment.
他被发现违反了在2010年至2015年的评估期间保存与业务收入或损失有关的记录的要求，包括销售分类账、总分类账、付款凭单和收支。
The owner, Mr. Tang was ordered to pay the fine or face a jail term of 12 months.
被责令支付罚款，否则将面临12个月的监禁。
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1. S.82(1) requires every person (companies included) to keep and retain in safe custody sufficient records for a period of seven years.
第82(1)条要求每个人(包括公司)在七年内安全保管和保留足够的记录。
2. General requirements: 一般要求:
A person should keep records, including a cash book, a sales ledger, a purchases ledger and a general ledger. The type of books of account that should be kept will depend on the nature and the size of the business or activity. The following requirements should be complied with:
应该保持记录，包括现金簿，销售分类账，采购分类账和总分类账。应保存的账簿类型取决于企业或活动的性质和规模。应遵守以下要求：
a. The books of account should be written up at regular intervals. Appropriate entries for each transaction should be recorded as soon as possible (in any case not later than 60 days after the transaction).
账簿应该定期整理。应尽快记录每笔交易的适当条目(在任何情况下不得晚于交易后60天)。
b. Supporting documents such as invoices, bank statement
发票、银行对账单等证明文件
c. Receipts issued should be serially numbered. Where the gross takings for a year exceeds RM150,000 from the sale of goods or RM100,000 from the performance of services, receipts issued must be serially numbered.
收据应根据编号。如果一年的货物销售总收入超过150，000令吉，或服务总收入超过100，000令吉，必须对收据进行编号编排。
d. A valuation of the stock in trade or work in progress should be made at the end of each accounting period and the appropriate records maintained.
应在每个会计期末对交易中的存货或在制品进行估价，并保存相应的记录。
These books and other records in manual or electronic form should be sufficient to explain the transactions and to enable a true and fair profit and loss account or income and expenditure account and a balance sheet to be prepared.
这些手册或电子形式的账簿和其他记录应足以解释交易，并能够编制真实和公允的损益账户或收支账户和资产负债表。
3. Companies Act 2016 has similar requirements as Income Tax Act. Accounts have to be kept in accordance to the law and approved accounting standards (accounting standards applicable to Malaysian entities could be found here: www.masb.com.my). And every
transaction shall be entered into the accounts and other records within sixty days from transaction date. And the responsibility for keeping accounts and financial statements falls on the Directors and Managers of a company. Failure to comply could entail a maximum
penalty of RM500,000 and/or imprisonment of not exceeding 3 years.
《2016年公司法》与《所得税法》有类似的要求。必须根据法律和经批准的会计标准(适用于马来西亚实体的会计标准可在此处找到:www.masb.com.my)保存账户。每一个交易应在交易之日起60天内记入账户和其他记录。保存账目和财务报表的责任落在了公司的董事和经理身上。不遵守规定可能导致最高50万令吉的罚款和/或不超过3年的监禁。
4. The Royal Malaysia Custom Department (RMCD) also requires accounting records to be kept in accordance to the law and RMCD’s requirements. Details could be found in Part V of Goods and Services Act 2014 and the directives issued by RMCD. Failure to comply could entail a maximum fine of RM50,000 and/or imprisonment of not exceeding 3 years.
马来西亚皇家关税局(RMCD)也要求按照法律和RMCD的要求保存会计记录。详情见2014年《商品和服务法》第五部分以及RMCD发布的指令。不遵守规定可能导致最高50，000令吉的罚款和/或不超过3年的监禁。
Disclaimer: Every effort has been made to provide accurate information. However, the information and regulations contained in this article are subject to changes and amendments by the relevant authority at any time. As such, the information in this article may not be current. 免责声明:我们已尽一切努力提供准确的信息。但是，本条款中包含的信息和规定可能会被相关机构随时更改和修订。因此，本文中的信息可能不是最新的。
And the information provided in this article is general commentary only and shall not be considered as advice or recommendation. As all tax situations are specific to their facts and will differ from the situations in this article - if you have specific tax questions you should consult a licensed tax agent.
本文中提供的信息仅是一般性评论，不应被视为建议或推荐。由于所有的税务情况都有其特定的事实，并与本文中的情况不同-如果你有具体的税务问题，你应该咨询持牌税务代理。