KTP

Scold My Staff and I May Resign as Your Auditor

Today, a colleague passed me an audit file for sign-off.

The moment I saw the company name, I already knew.

This client has an accounts person who is very difficult to deal with.

I purposely asked the PIC, “How was the audit?”

PIC paused for a while.
Then PIC said,
“Very tough. The accounts person kept scolding me.”

As PIC spoke, I could see tears forming in PIC eyes.
I did not give PIC a long motivational speech.
I only said, “辛苦你了.”

Sometimes, your people just need to know that the boss sees what they have gone through.

I immediately WhatsApped the client’s boss and raised the matter after PIC leave my room.

He did not reply.

That is fine.
I was not looking for an apology.
I only wanted to make one point clear.

My people are doing their job.
They ask questions because auditors need evidence.
They follow up because there are deadlines.
They point out problems because that is their professional responsibility.

The PIC is with me close to her 3rd year and I can validate she is one of best colleagues.

Please do not treat them as place to release your anger.

In the past, I have resigned clients because of this. Many many times.

Clients are important.
Fees are important.

But paying our fees does not give anyone the right to scold our people unconditionally.

Revenue can be replaced.
People are much harder to replace now.

PS : Authored by Mr Koh Teck Peng, the Group Principal, in his personal LinkedIn post.

你骂我的 Staff, 我可能辞掉你的 Audit.

今天,
一位同事拿了一份 audit file 给我 sign-off.

我一看到 company name,
心里已经有数了.

这个 client 有一位 accounts person,
很难应付.

所以我故意问 PIC,
“这次 audit 做到怎样?”

PIC停了一下.

然后轻轻地说,
“很辛苦.
那个 accounts person 一直骂我.”

PIC讲着讲着,
眼眶开始红了.

我没有给她一大篇 motivational speech.

我只说了一句,
“辛苦你了.”

有时候,
员工不需要老板讲什么大道理.

PIC只需要知道,
PIC受的委屈,
Boss 有看到.

PIC离开我的房间后,
我马上 WhatsApp client 的老板,
把这件事告诉他.

他没有回复.

没关系.
我不是在等一句道歉.

我只是要让他知道一件事.
我的人只是在做自己的工作.

他们问问题,
是因为 auditor 需要 audit evidence.

他们一直 follow up,
是因为有 deadline.

他们指出问题,
是因为这是他们的 professional responsibility.

这位 PIC 跟我已经接近3年.

我可以很肯定地说,
PIC是我们团队里最好的同事之一.

PIC认真,
负责任,
也不是那种随便投诉 client 的人.

所以当PIC的眼泪快要掉下来时,
我知道事情已经过线了.

请不要把我的人当成你发泄情绪的地方.

过去, 我也曾经因为这种事情辞掉 client.

不是一次.
是很多很多次.

Client 很重要.
Fee 也很重要.

但你付了我们的 fee,
不代表你可以随便无理骂我的人.

Revenue 没有了,
还可以再找.

但是现在要找到一个认真,
负责的好 PIC,
真的更难.

PS : Authored by Mr Koh Teck Peng, the Group Principal, in his personal Meta post.

I HATE PERKESO.

Not because PERKESO is not important.
But because the rules change faster than HR can update payroll.

This month, PERKESO changed two things.
Both affect one very common SME activity ... HIRING PEOPLE

Last time, onboarding for new hire was simple.

Offer letter.
EPF.
SOCSO.
EIS.
Payroll.

Done.
Now, not so simple already.

Hiring is no longer just HR admin work.
Hiring is compliance work.
First change.

The first headache 🤬 is LINDUNG 24 JAM. LINDUNG 24 JAM for local employees is now voluntary.

This scheme covers accidents outside working hours.

24 hours.
Nationwide.
Paid by employee.
0.75% of wages.

At first, many people thought it was compulsory.

But as at 9 July 2026:

Local employees : voluntary.
Foreign workers : still compulsory.
Cost: borne by employee.
Employer: deduct and remit when applicable.

Sounds simple.

But HR headache starts here.

If local employee has not opted in, should payroll still deduct?
If HR deducts wrongly, staff may ask:
“Who allowed you to deduct my salary?”
So, don’t run payroll based on feeling.

For local employees, keep proper participation record before deduction.

The second headache 🤬 is vacancy reporting.

Before hiring, employers may need to report job vacancy to PERKESO (akan datang).

The penalty was first proposed up to RM10,000.

After feedback, it became tiered:
First offence: up to RM1,000.
Second offence: up to RM3,000.
Third and above: up to RM5,000.

But don’t panic.
PERKESO has announced a two-year moratorium.
Meaning, no immediate penalty during the transition.

They will issue compliance notice first.
So this is not panic time.
This is preparation time.

Your HR checklist should now include:

Before hiring, check vacancy reporting.
When staff joins, register EPF, SOCSO, EIS.
For LINDUNG 24 JAM, confirm local employee opt-in. Foreign workers remain compulsory.
Within 30 days, submit CP22 to LHDN if the employee is taxable or likely to be taxable.
And most importantly, keep written record.

Because “HR got do” is not evidence.
Document is evidence.
SME onboarding for new hire is no longer just offer letter, EPF, SOCSO, EIS and payroll in 2026

I really HATE PERKESO.

Read the full story in our blog
https://www.ktp.com.my/blog/perkeso-lindung/09july2026

我很讨厌 PERKESO.

不是因为 PERKESO 不重要.
是因为它的规矩, 改到比 HR update payroll 还快.

这个月, PERKESO 改了两件事.
两件都影响 SME 最普通, 最常发生的一件事 : 请人.

以前请新员工, onboarding 很简单.

Offer letter.
EPF.
SOCSO.
EIS.
Payroll.

Done.

现在, 没有这样简单了.

请人已经不只是 HR admin work.
请人已经变成 compliance work.

第一个 headache 🤬, 就是 LINDUNG 24 JAM.

现在, 本地员工的 LINDUNG 24 JAM 是自愿的.
这个 scheme, 是保障员工在工作时间以外发生的意外.
24 小时.
全马范围.
员工自己付.
工资的 0.75%.

一开始, 很多人以为是 compulsory.
但是截至 9 July 2026:

本地员工: 自愿.
外劳: 还是 compulsory.
费用: 员工自己承担.
雇主: 在 applicable 的情况下, 帮忙 deduct 和 remit.

听起来很简单.
但是 HR 的 headache 就从这里开始.

如果本地员工没有 opt in, payroll 还要不要扣?
如果 HR 扣错, 员工可能会问:
“谁允许你扣我薪水?”
所以, 不要靠感觉来跑 payroll.

本地员工要扣之前, 一定要有 proper participation record.

第二个 headache 🤬, 就是 vacancy reporting.

请人之前, 雇主可能需要向 PERKESO report job vacancy.
这个是 akan datang 的事情.

原本 proposed penalty 最高可以到 RM10,000.

后来收到 feedback 之后, 改成分级罚款 :
第一次: 最高 RM1,000.
第二次: 最高 RM3,000.
第三次及之后: 最高 RM5,000.

但是不要 panic.
PERKESO 已经宣布有两年 moratorium.
意思是, 在过渡期间, 不会马上罚雇主.

他们会先发 compliance notice.
所以这个不是 panic time.
这个是 preparation time.

你的 HR checklist 现在应该包括:
请人之前, 先 check vacancy reporting.
员工进来时, 注册 EPF, SOCSO, EIS.
LINDUNG 24 JAM, 本地员工要 confirm 有没有 opt in. 外劳还是 compulsory.
30 天内, 如果员工已经 taxable, 或者很可能 taxable, 就要 submit CP22 给 LHDN.

最重要的是, 保留书面记录.

因为 “HR got do” 不是 evidence.
Document 才是 evidence.
来到 2026 年, SME 请新员工的 onboarding, 已经不只是 offer letter, EPF, SOCSO, EIS 和 payroll.

I really HATE PERKESO.

Read the full content in our blog
https://www.ktp.com.my/chineseblog/perkeso-lindung/9july2026

𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
KTP & Company PLT (AF1308) (LLP0002159-LCA)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3Rko5kN
LinkedIn https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn

𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
THK Management Advisory Sdn Bhd 200401000220 (638723­X)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients
Website www.thks.com.my
Facebook https://bit.ly/42XKWsk
Instagram https://bit.ly/42Uqf0e
LinkedIn https://bit.ly/3EH885M

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𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.
Instagram https://bit.ly/3u2PxHg
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(Tax Update) You Don’t Disclose, You Scared Kena Caught. You Disclose, You Scared Kena Twice.

Boss asked me, “Mr Koh, this e-Invoice Special Voluntary Disclosure Program (SVDP), should I go or not?”

I looked at him.
He actually was not asking about SVDP.

He was asking another thing.

“If I walk in myself to confess, will LHDN pay more attention to me?”
“Last time those voluntary disclosure, not many bad story meh?”
“If I honestly tell them, will I become kena twice?”
"If change government, will they still keep their word?"

This is the real fear of SME boss.

Many write until very beautiful.
Penalty-free.
Good faith.
No enforcement.
Voluntary disclosure.

Boss read already, inside the heart only got one sentence:
“Sounds very nice, but dare I trust or not?”

I understand.
Do SME for long time, boss most scared one is not penalty.

Boss most scared one is uncertainty.
You don’t disclose, scared later kena caught.
You disclose, also scared you send information inside yourself.
Left right also scared.

But this time e-Invoice SVDP, I will see it this way.

If your e-Invoice from mandatory date start,
really done clean clean, then of course good.

But if inside your heart you know then don’t bluff yourself.

Some invoice never submit.
Some e-Invoice submitted already, but field wrong.
Some consolidated e-Invoice never do monthly.
Some months, boss himself also dare not confirm whether fully submitted or not.

This kind of thing, not “should be nobody knows lah.”

Now is e-Invoice.
Last time paper invoice lying inside file, maybe still can sleep.

Now system will remember.
Sales got.
E-Invoice don’t have.
Sooner or later someone will ask.

So my answer is :
Will go.
But not simply go.

Not hear penalty-free, then immediately ask account staff midnight submit.
Not boss one sentence, “You help me补回去 lah.”
Not throw one whole pile of transaction inside, then hope HASiL see already will be touched.

SVDP is a window.

When the window is open, you can honestly fix back the past e-Invoice gap.
When the window closes, you go back to normal enforcement.
This window opens until 31 December 2027.

If really want to use this SVDP, don’t go empty-handed.
You must first review sales record.
Compare MyInvois submission.
Find out missing invoice, wrong field, wrong period, wrong consolidated submission.
Then only decide what to disclose.

Because SVDP protects good faith.
Not protect simply do.
Not protect fraud.
Not protect boss who clearly knows it is wrong, but still pretend don’t know.

You also need to look at cash flow at the same time.
The money you spent to comply, don’t forget to claim for nothing.

So, e-Invoice SVDP want to go or not?

My answer is:
If you got gap, you should seriously consider.

But don’t bring fear to go.
Even more don’t bring hope to go.
Because tax compliance cannot depend on hope.

SVDP is not for perfect company.
It is for company willing to correct.
The window is open.
Don’t wait until the window closes, then say you were blown away by the wind.

Read the full content in our blog
https://www.ktp.com.my/blog/e-invoice-special-voluntary-disclosure-programme/08july2026

(Tax Update) 你不 Disclose 怕被抓, 你 Disclose 又怕中两轮

老板问我, “Mr Koh, 这个 e-Invoice Special Voluntary Disclosure Program (SVDP), 我应不应该去?”

我看着他。
他其实不是在问 SVDP.

他是在问另一件事.

“我自己走进去 confess, 会不会 LHDN 更加注意我?”
“以前那些 voluntary disclosure, 不是很多 bad story meh?”
“我老实讲出来, 会不会变成中两轮?”
"换政府会不会不算话?"

这才是 SME 老板真正的 fear.
很多写到很美.

Penalty-free.
Good faith.
No enforcement.
Voluntary disclosure.

老板看了, 心里只有一句:
“听起来很美, 但是我敢不敢信?”

我明白.
做 SME 做久了, 老板最怕的不是 penalty.

老板最怕的是 uncertainty.
你不 disclose, 怕以后被抓.
你 disclose, 又怕自己送资料进去.
左右都是怕.

但是这一次 e-Invoice SVDP, 我会这样看.

如果你的 e-Invoice 从 mandatory date 开始,
真的做得干干净净, 那当然好.

但是如果你心里面知道有屎, 就不要骗自己.

有些 invoice 没有 submit.
有些 e-Invoice submit 了, 但是 field 错.
有些 consolidated e-Invoice 没有按月做.
有些月份, 老板自己也不敢 confirm 有没有完整 submit.

这种东西, 不是 “应该没有人知道 lah.”

现在是 e-Invoice.
以前 paper invoice 躺在 file 里面, 可能还可以睡觉.

现在 system 会记得.
Sales 有.
E-Invoice 没有.
迟早会有人问.

所以我的 answer 是 :
会去.
但不是乱乱去.

不是听到 penalty-free, 就马上叫 account staff 半夜 submit.
不是老板一句, “你帮我补回去 lah.”
不是把一堆 transaction 丢进去, 然后希望 HASiL 看了会感动.

SVDP 是一个窗口.

窗口开着的时候, 你可以老实把过去的 e-Invoice gap 补好.
窗口关了, 你就回到 normal enforcement.
这次窗口开到 31 December 2027.

如果真的要用这个 SVDP, 不要空手去.
你要先 review sales record.
Compare MyInvois submission.
找出 missing invoice, wrong field, wrong period, wrong consolidated submission.
然后才 decide 要 disclose 什么.

因为 SVDP 保护的是 good faith.
不是保护乱来.
不是保护 fraud.
不是保护老板明明知道错, 还假装不懂.

你也要顺便看 cash flow.
你为了 comply 花的钱, 不要白白忘记 claim.

所以, e-Invoice SVDP 要不要去?

我的答案是:
如果你有 gap, 就应该 seriously consider.

但你不要带 fear 去.
更不要带 hope 去.
因为 tax compliance 不能靠 hope.

SVDP 不是给完美公司用的.
是给愿意修正的公司用的.
窗口开了.
不要等窗口关了, 才说自己被风吹到.

Read the full content in our blog.
https://www.ktp.com.my/chineseblog/e-invoice-special-voluntary-disclosure-programme/8july2026

𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
KTP & Company PLT (AF1308) (LLP0002159-LCA)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3Rko5kN
LinkedIn https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn

𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
THK Management Advisory Sdn Bhd 200401000220 (638723­X)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients
Website www.thks.com.my
Facebook https://bit.ly/42XKWsk
Instagram https://bit.ly/42Uqf0e
LinkedIn https://bit.ly/3EH885M

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
An internal community for our colleagues on work and leisure.
Tiktok http://bit.ly/3u9LR6Q
Youtube http://bit.ly/3ppmjyE
Facebook http://bit.ly/3ateoMz
Instagram https://bit.ly/3jZpKLo

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.
Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o