tag:blogger.com,1999:blog-13068043466020862442024-03-16T17:26:06.444+08:00 WKiSEAThe Wolters Kluwer Southeast Asia BlogExecutorAzminhttp://www.blogger.com/profile/01580277570442019359noreply@blogger.comBlogger281125tag:blogger.com,1999:blog-1306804346602086244.post-58119058931021193772021-07-30T13:43:00.000+08:002021-08-02T13:44:06.358+08:00One month extension for SST returns and payment of tax<p style="text-align: justify;"><span style="background-color: white; color: #333333; font-family: arial; font-size: 15px;">The Royal Malaysian Customs Department (RMCD) has announced a one month extension (until 31 July 2021) for the submission of SST-02 forms and payment of sales and service tax (SST) by registered manufacturers and registered persons affected by the movement control order (MCO 3.0). </span></p><p class="hP" origin-xpath="dp2" style="background-color: white; color: #333333; font-size: 15px; line-height: 20px; margin-bottom: 1em; margin-top: 1em; text-align: justify;"><span style="font-family: arial;">Penalties imposed through MySST due to delays in submission of the return and payment of tax will be remitted based on the application from the manufacturer and registered person with the condition that the return and payment of tax must be made before 31 July 2021.</span></p><p class="hP" origin-xpath="dp2" style="background-color: white; color: #333333; font-family: Helvetica, Arial, sans-serif; font-size: 15px; line-height: 20px; margin-bottom: 1em; margin-top: 1em; text-align: center;"><br /></p><p class="hP" origin-xpath="dp2" style="background-color: white; color: #333333; font-family: Helvetica, Arial, sans-serif; font-size: 15px; line-height: 20px; margin-bottom: 1em; margin-top: 1em; text-align: center;"><span style="color: black; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px;">(Note: For further information about our </span><b style="color: black; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px;">Sales and Service Tax (SST) subscription, </b><span style="color: black; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px;">contact us at </span><a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px;">my-sales@wolterskluwer.com</a><span style="color: black; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px;"> (Malaysia)).</span></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com1tag:blogger.com,1999:blog-1306804346602086244.post-13353447178627405802021-06-30T13:47:00.005+08:002021-07-02T08:53:45.061+08:00Amendments made to conditions and goods exempted in relation to persons entering Malaysia<div><div style="text-align: justify;"><div style="font-family: arial, tahoma, helvetica, freesans, sans-serif;"><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div style="text-align: center;"><p class="hP" origin-xpath="dp" style="background-color: white; color: #333333; font-family: Helvetica, Arial, sans-serif; font-size: 15px; line-height: 20px; margin-bottom: 1em; margin-top: 1em; text-align: start;">The Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No 2) Order 2021 has been gazetted and comes into operation on 1 July 2021. The order amends the following:</p><ul class="none" style="background-color: white; font-family: Helvetica, Arial, sans-serif; font-size: 15px; list-style-type: none; text-align: start;"><li class="hP none" origin-xpath="dui" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em; text-align: justify;">• Item 16: Amendments in relation to any persons entering Malaysia (other than designated area) through all modes excluding air. The list of goods exempted and conditions under this item have been amended.</li><li class="hP none" origin-xpath="dui2" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em; text-align: justify;">• Item 16A: A new item has been added in relation to any person entering Malaysia (other than designated area) through air mode.</li><li class="hP none" origin-xpath="dui3" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em; text-align: justify;">• Item 17: Amendments in relation to any person entering Malaysia from designated area. The list of goods exempted and conditions under this item have been amended.</li></ul></div><div style="text-align: justify;"><br /></div><div style="text-align: center;"><br /></div><div style="font-size: 14.85px; text-align: center;">(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div></div>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-85173227653469012682021-05-27T12:40:00.000+08:002021-05-27T12:40:08.802+08:00Approved Major Exporter Scheme (AMES) - report to be prepared for exemption<div style="text-align: left;"><span style="font-family: arial;">The Royal Malaysian Customs Department (RMCD), on 9th April 2021 has published the reports that need to be prepared by <span style="background-color: white; color: #333333;">Manufacturers or traders who are exempted under the Approved Major Exporter Scheme (AMES) are required to prepare the following reports:</span></span></div><ul class="none" style="background-color: white; list-style-type: none;"><li class="hP none" origin-xpath="dui" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;"><b>Trader:</b></span><ul class="none nested-ul" style="list-style-type: none; margin-top: 1em;"><li class="hP none" origin-xpath="duiui" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;">• AMES — 03: monthly statement for movement of taxable goods by trader under AMES.</span></li></ul></li><li class="hP none" origin-xpath="dui2" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;"><b>Manufacturer of exempted goods:</b></span><ul class="none nested-ul" style="list-style-type: none; margin-top: 1em;"><li class="hP none" origin-xpath="dui2ui" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;">• AMES — 04: monthly statement for movement of raw materials, components, packaging and packaging materials</span></li><li class="hP none" origin-xpath="dui2ui2" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;">• AMES — 04A: monthly statement for export/local sales of exempted finished goods.</span></li></ul></li><li class="hP none" origin-xpath="dui3" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;"><b>Trader or manufacturer — non-compliance:</b></span></li><ul class="none nested-ul" style="list-style-type: none; margin-top: 1em;"><li class="hP none" origin-xpath="dui3ui" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;">• AMES — 02: declaration form to be furnished when making payment of sales tax arising from non-compliance with the AMES conditions.</span></li><li class="hP none" origin-xpath="dui3ui" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em;"><span style="font-family: arial;"><br /></span></li></ul></ul><div><span style="font-family: arial;"><br /></span></div><ul class="none" style="background-color: white; list-style-type: none;"><li style="text-align: center;"><span style="color: #333333; font-family: arial;"><div><div style="text-align: justify;"><div style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px;"><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div style="text-align: center;">(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div><div style="text-align: justify;"><br /></div></div><div><ul class="none" style="font-family: Helvetica, Arial, sans-serif; font-size: 15px; list-style-type: none;"><li class="hP none" origin-xpath="dui4" style="line-height: 20px; list-style-type: none; margin: 0px 0px 1em; text-align: justify;"><br /></li></ul></div></span></li></ul>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-88883259153437139062021-04-19T15:32:00.006+08:002021-04-19T15:46:02.983+08:00Malaysia: ‘No Jab, No Job’ — Can Employees be Compelled to Vaccinate Against COVID-19?<p> <span style="background-color: white; color: #800180; font-family: times; font-size: 14.85px;"><i><span style="font-size: medium;">This article is written by </span></i></span><span style="background-color: white; color: #333333; font-family: times;"><i><span style="color: #800180;">Amardeep Singh Toor (Partner) and Wong Lien Taa </span><span style="color: #800180;">(Pupil-in- chambers) (Lee Hishammuddin Allen & Gledh</span><span style="color: #800180;">ill) (LHAG)</span></i><i style="color: #800180;"> and was published in March 2021. Reproduced with permission from LHAG.</i></span></p><p><span style="background-color: white;"><i></i></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">The National Immunisation
Programme has begun. The COVID-19 vaccine will soon be widely accessible to the
public. Many employers are contemplating the same question: Can employees be
compelled to vaccinate against COVID-19 or alternatively, can employers introduce
a “no vaccine, no entry” policy?</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">The answer is not as
straightforward as one might think. Compulsory vaccination interferes with the
right to respect for one’s private life, which encompasses both his physical
and psychological integrity.</span><sup><span style="color: blue; font-size: 10pt;">1 </span></sup><span style="font-size: 10pt;"> Employers generally
therefore cannot compel their employees to be vaccinated. As will be discussed
below, however, there may be instances where compulsory vaccination is
justified.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Currently, only employees covered
under the </span><span style="font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io3287280sl1188208078/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><i><span style="color: blue; font-size: 10pt;">Employees’ Minimum Standards of Housing, Accommodations and
Amenities Act 1990</span></i></a></span><span style="font-size: 10pt;"> may be
required to vaccinate against COVID-19.</span><sup><span style="color: blue; font-size: 10pt;">2 </span></sup><span style="font-size: 10pt;"> For other employees, it is
left open as to whether employers can require them to be vaccinated. In
determining whether they may require their employees to vaccinate against
COVID-19, employers should consider the following factors:</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (a) The
employer’s obligations and duties under the </span><span style="font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io2736402sl754300329/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><i><span style="color: blue; font-size: 10pt;">Occupational Health and Safety Act 1994</span></i></a></span><span style="font-size: 10pt;"> (OSHA);</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (b) The need
for the employees to be vaccinated; and</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (c) The
employees’ reasons for refusing vaccination, if any, and whether such reasons
can be reasonably accommodated.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">With the immunisation drive barely
a month old, there are no reported cases in Malaysia pertaining to this matter.
In this regard, guidance is sought from relevant cases from other jurisdictions.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">(a) The employer’s obligations and
duties under the OSHA</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Every employer has a duty under
the OSHA to ensure, so far as is practicable, the safety, health and welfare of
all its employees at the office.</span><sup><span style="color: blue; font-size: 10pt;">3 </span></sup><span style="font-size: 10pt;"> Non-compliance with this
duty may lead to a constructive dismissal claim under the </span><span style="font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io196143sl4497092/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><i><span style="color: blue; font-size: 10pt;">Industrial Relations Act 1967</span></i></a></span><span style="font-size: 10pt;">.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In a case in Ireland,</span><sup><span style="color: blue; font-size: 10pt;">4 </span></sup><span style="font-size: 10pt;"> an operations coordinator claimed that she was
constructively dismissed following her employer’s refusal to implement
work-from-home (WFH) arrangements following the COVID-19 pandemic. The Irish
Workplace Relations Commission found in favour of the employee. In doing so,
the Commission considered the employer’s duties under the <i>Irish Safety,
Health and Welfare at Work Act</i> and held that compliance with these
statutory duties is an implied and fundamental term of the employment contract
and significant non-compliance could represent repudiation of the employment
contract. In reaching its decision, the Commission considered the fact that:
(a) social-distancing practices were not practicable, given the confined nature
of the office workspaces; (b) employees were able to WFH on a rotational basis
considering their scope of work; and (c) the workplace preventive measures
taken, such as supplying cleaning materials, PPEs and the shifting of
workstation arrangements were considered inadequate in eliminating the risk of
virus transmission between employees as compared to allowing them to WFH.</span><sup><span style="color: blue; font-size: 10pt;">5 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In respect of requiring
vaccination, there was a New Zealand case where an employer was held liable for
not taking practicable steps to ensure that its employee, a janitor, was not
exposed to the risk of contracting Hepatitis B. This resulted from the
employer’s failure to offer the employee either a screening or vaccination for
the virus which was a requirement under the company’s policy.</span><sup><span style="color: blue; font-size: 10pt;">6 </span></sup><span style="font-size: 10pt;"> The outcome was different for an employer in
another New Zealand case concerning its employee, a support worker for the
intellectually disabled, who had contracted Hepatitis B while attending to a
client under her care. Here, in the absence of a company vaccination policy,
the District Court held that it was not practicable to demand that an employer
protect the employee’s safety by requiring a blood test when it had no
authority to do so, even more so by requiring him to get vaccinated. </span><sup><span style="color: blue; font-size: 10pt;">7 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In both cases, the District
Courts’ findings were reached by auditing the employer’s health and safety
policies at the workplace.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">From the foregoing, it would
appear that an employer may be able to justify implementing a mandatory
vaccination policy on the basis that it is one of the steps taken to comply
with its obligations and duties under the OSHA.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">(b) The need for employees to be
vaccinated</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">One of the considerations in
determining the need for a mandatory vaccination policy would be the nature of
work undertaken by the employee.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In <i>Hustvet</i>,</span><sup><span style="color: blue; font-size: 10pt;">8 </span></sup><span style="font-size: 10pt;"> the employee was a living skills specialist at
a rehabilitation centre. Her role involved assisting clients with disabilities
in developing and maintaining independence in their home and community. It was
a requirement in her employment to carry out a health screening to disclose
whether she has immunisation to Rubella and to take a vaccination if she does
not.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">While the employee had carried out
the health screening which disclosed that she was not immunised to Rubella, she
did not take the required vaccination. She was subsequently dismissed. The US
Court of Appeals found that the requirement for vaccination was reasonable as
it was job-related and consistent with business necessity to ensure that
employees were medically safe to undertake their engagements with clients, who
were individuals with compromised or fragile immune systems.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Likewise, the requirement for
mandatory flu vaccination for employees of a childcare centre</span><sup><span style="color: blue; font-size: 10pt;">9 </span></sup><span style="font-size: 10pt;"> and hospital</span><sup><span style="color: blue; font-size: 10pt;">10 </span></sup><span style="font-size: 10pt;"> was held to be lawful and reasonable as the
nature of the business therein involves close contact with young children and
infants. In the particular context of mandating COVID-19 preventive measures,
the following guidelines and/or policies were upheld by the courts:</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (a) The
workplace policy implemented by a retirement home, requiring its employees to
take a bi-weekly swab test.</span><sup><span style="color: blue; font-size: 10pt;">11 </span></sup><span style="font-size: 10pt;"> Here, the policy was held
to be reasonable in view of the need to prevent the spread of COVID-19 at the
retirement home, particularly since the virus can often be deadly for the
elderly.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (b) The
workplace guidelines implemented by an airport requiring its workers to
self-isolate following a COVID-19 swab test.</span><sup><span style="color: blue; font-size: 10pt;">12
</span></sup><span style="font-size: 10pt;"> Here, an airport
worker who had failed to self isolate following a COVID-19 swab test was held
to have placed countless others at risk of illness or death by her actions
especially since she was working at an airport.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">It is apparent from the above that
a mandatory vaccination policy may be justified where the employee’s nature of
work: (a) presents a high risk of both transmitting and contracting the virus;
(b) involves contact with clients who are individuals with weak immune systems
or categorised as “high-risk”; and/or (c) requires employees to work in a
contained environment where social distancing is not practicable. The need to
vaccinate must be an inherent requirement of the job</span><sup><span style="color: blue; font-size: 10pt;">13 </span></sup><span style="font-size: 10pt;"> having regard to the nature of work carried
out.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">(c) Employees’ reasons for
refusing vaccination, if any, and whether such reasons can be reasonably
accommodated</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Employees may refuse to vaccinate
against COVID-19 for various reasons. Such reasons can range from one’s religious
beliefs in opposing vaccination as a medical practice, to personal medical
reasons, such as: (a) a history of allergic reactions;</span><sup><span style="color: blue; font-size: 10pt;">14 </span></sup><span style="font-size: 10pt;"> or (b) the risk that its side effects will
seriously harm one’s health, particularly if he has a pre-existing medical condition
or is of old age.</span><sup><span style="color: blue; font-size: 10pt;">15 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In <i>Fallon</i>,</span><sup><span style="color: blue; font-size: 10pt;">16 </span></sup><span style="font-size: 10pt;"> an employee was dismissed for refusing to be
inoculated against influenza as he believed that one should not harm one’s own
body and that the vaccine may do more harm than good. His refusal was contrary
to the employer’s policy which required its employees to receive the flu
vaccine unless they qualified for a medical or religious exemption. The US
Court of Appeals dismissed the employee’s claim of religious discrimination and
found that his reason was not a religious one.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Similarly, the same Court rejected
an employee’s refusal to vaccinate on medical grounds pertaining to her
existing allergies as she was unable to produce sufficient medical evidence to
substantiate such grounds.</span><sup><span style="color: blue; font-size: 10pt;">17 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Some employees may have legitimate
reasons to resist the vaccination. Employers should implement appropriate
measures to reasonably accommodate such reasons. Such accommodation should not
impose undue hardship on the employer’s business,</span><sup><span style="color: blue; font-size: 10pt;">18 </span></sup><span style="font-size: 10pt;"> such as if it: (a) imposes more than a de minis
cost on the employer;</span><sup><span style="color: blue; font-size: 10pt;">19 </span></sup><span style="font-size: 10pt;"> or (b) would cause or
increase safety risks of legal liability for the employer.</span><sup><span style="color: blue; font-size: 10pt;">20 </span></sup><span style="font-size: 10pt;"> The accommodation of such employees’ reasons
should also not involve the elimination of an essential function of a job.</span><sup><span style="color: blue; font-size: 10pt;">21 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In <i>Robinson</i>,</span><sup><span style="color: blue; font-size: 10pt;">22 </span></sup><span style="font-size: 10pt;"> an administrative associate in a children’s
hospital was dismissed following her refusal to vaccinate against influenza
contrary to the hospital’s policy. The policy mandated the vaccination of all
hospital staff in a patient-care position. As the employee’s duties required
her to be in close proximity with patients, the US District Court held that to
accommodate her request to remain in a patient-care position vaccination-free
would create undue hardship as it would have increased the risk of transmitting
influenza to the hospital’s vulnerable patient population. The hospital was
found to have reasonably accommodated the employee by offering her assistance
in securing new employment in a non-patient care position where vaccination is
not required.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">The following other measures have
been regarded as a reasonable accommodation of an employee’s reason to refuse
vaccination:</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (a) Offering a
pork-free (non-gelatine) influenza vaccine to a Muslim employee who refused
vaccination on religious grounds.</span><sup><span style="color: blue; font-size: 10pt;">23 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 42.5pt; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 42.5pt; text-autospace: none; text-indent: -1.0cm;"><span style="font-family: arial;"><span style="font-size: 10pt;"> (b) Granting a
medical exemption to an employee who claimed to have a history of allergic
reactions to the influenza vaccine. Here, the employee was required to provide
medical documentation or records to support her claim.</span><sup><span style="color: blue; font-size: 10pt;">24 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">As a matter of good practice,
employers are encouraged to initiate and engage in an interactive process with
their employees</span><sup><span style="color: blue; font-size: 10pt;">25 </span></sup><span style="font-size: 10pt;"> to: (a) obtain more
information regarding their reasons to refuse vaccination; and (b) subsequently
work out an appropriate solution to accommodate such reasons, if possible.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Conclusion</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">In the absence of a statutory
provision or guidance which requires employers to enforce mandatory vaccination
on its workforce, the factors above should be thoroughly considered by
employers before implementing a mandatory vaccination policy at their
workplace.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Even if vaccination is an inherent
requirement of the job, employers are advised to consider how they may
encourage and incentivise employees to obtain the vaccine on a voluntary basis,
rather than mandating it. By doing so, employers may be able to best maintain
the balance between protecting the employees’ right to respect for one’s
private life and ensuring a safe working environment.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><br /></p><span style="background-color: white;"><div style="background: rgb(224, 224, 224); border: 1pt solid black; margin-left: 2cm; margin-right: 2cm; mso-element: para-border-div; padding: 0cm;">
<p align="center" class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: none; line-height: normal; margin: 14.15pt 0cm 0cm; padding: 0cm; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: ArialMTPro; font-size: 10pt;">Footnotes</span></b><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p>
</div><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 8.5pt; margin: 8.5pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">1 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Solomakhin</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Ukraine</i>
[2012] ECHR 451</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">2 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Section </span><span style="font-family: "Times",serif; font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io3291967sl1191933874/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">24J(f)</span></a><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">3 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Occupational Health and Safety Act 1994, s </span><span style="font-family: "Times",serif; font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io2765093sl754300403/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">15(1)</span></a><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">4 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">An Operations Coordinator</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>A
Facilities Management Service Provider</i> [2020] WRC ADJ-00028293</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">5 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Ibid</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">6 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">WorkSafe New Zealand</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Rentokil
Initial Limited</i> [2016] NZDC 21294</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">7 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Department of Labour</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Idea
Services Ltd</i> [2008] NZHSE 37</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">8 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Hustvet</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Allina Health System</i>,
910 F.3d 399 (8th Cir. 2018)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">9 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Ms Nicole Maree Arnold</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Goodstart
Early Learning Limited T/A Goodstart Early Learning</i> [2020] FWC 6083</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">10 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Robinson</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Children’s Hospital Boston</i>,
WL 1337255 (D. Mass. Apr. 5, 2016)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">11 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Caressant Care Nursing</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> & <i>Retirement
Homes v Christian Labour Association of Canada</i>, 2020 CanLII 100531</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">12 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Garda Security Screening Inc</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>IAM</i>,
District 140 (Shoker Grievance) [2020] O.L.A.A. No. 162</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">13 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Ms Maria Corazon Glover</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Ozcare</i>
[2021] FWC 231</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">14 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Ruggiero</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v. <i>Mount Nittany Med. Ctr.</i>,
736 F. App’x 35, (3d Cir. 2018)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">15 </span><span style="font-family: ArialMTPro; font-size: 10pt;">“Norway warns of Covid-19 vaccine risk after 23 die”, Bloomberg
(16 January 2021) https://www.nst.com.my/world/world/2021/01/657879/norway-warns-covid-19-vaccine-risk-after-23-die</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">16 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Fallon</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Mercy Catholic Med. Ctr. of
Se. Pennsylvania</i>, 877 F.3d 487 (3d Cir. 2017)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">17 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Supra</span></i><span style="font-family: ArialMTPro; font-size: 10pt;">, n 8</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">18 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Supra</span></i><span style="font-family: ArialMTPro; font-size: 10pt;">, n 10</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">19 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">EEOC</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Oak-Rite Mfg. Corp</i>, 88
Fair Empl. Prac. Cas. (BNA) 126 (S.D. Ind. August 27, 2001)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">20 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Ibid</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">21 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Stevens</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Rite Aid Corporation</i>,
851 F.3d 224 (2nd Cir. 2017)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">22 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Supra</span></i><span style="font-family: ArialMTPro; font-size: 10pt;">, n 10</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">23 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Ibid</span></i><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">24 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Ibid</span></i><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">25 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Supra</span></i><span style="font-family: ArialMTPro; font-size: 10pt;">, n 21</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="color: #800180; line-height: normal; margin: 4.25pt 0cm 0cm;"><span style="font-family: arial;"><span style="color: black; font-size: 10pt;">
</span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: "Times",serif; font-size: 12pt;"><o:p> </o:p></span></p><div><span style="background-color: white;"><br /></span></div><div style="text-align: center;"><span style="color: #333333; font-family: arial; font-size: 14.85px;"><br /></span></div><div style="text-align: center;"><span style="color: #333333; font-family: arial; font-size: 14.85px;"><br /></span></div><div style="text-align: center;"><span style="color: #333333; font-family: arial; font-size: 14.85px;">Note: For further information about our <b>Employment and HR</b></span><b style="color: #333333; font-family: arial; font-size: 14.85px;"> subscriptions, </b><span style="color: #333333; font-family: arial; font-size: 14.85px;">contact us at </span><a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc; font-family: arial; font-size: 14.85px; text-decoration-line: none;">my-sales@wolterskluwer.com</a><span style="color: #333333; font-family: arial; font-size: 14.85px;"> (Malaysia).</span></div></span><p></p><div><br /></div>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-77146266555037664032021-04-05T14:10:00.006+08:002021-04-19T15:54:44.317+08:00Working From Home: Legal Issues and Concerns<p><span style="font-family: times;"><span style="color: #800180;"><span style="font-size: x-small;"> </span><i><span style="font-size: medium;">This article is written by </span></i></span><span style="font-size: medium;"><i><span style="color: #800180;">Amardeep Singh Toor (Partner) and Alycia </span><span style="color: #800180;">Tan Wei Wenn (Associate) (Lee Hishammuddin Allen & Gledh</span><span style="color: #800180;">ill) (LHAG)</span></i><i style="color: #800180;"><span> and was published in September 2020. Reproduced with permission from LHAG.</span></i></span></span></p><p><i><br /></i></p><p></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">The COVID-19 global pandemic has
made working from home (<b>WFH</b>) become more commonplace than the daily
commute to the office. Even with the gradual lifting of the movement
restrictions in Malaysia, many employers continue to encourage WFH
arrangements. There are undeniably many advantages, for employers and employees
alike, in having a WFH arrangement. Employers should, however, be aware of the
various legal issues and concerns that come with working remotely.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Confidentiality and cybersecurity</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Confidentiality and cybersecurity
are issues of paramount concern in every organisation. Leaking or disclosing
confidential information constitutes a serious act of misconduct, even where it
is unintended.</span><sup><span style="color: blue; font-size: 10pt;">1 </span></sup><span style="font-size: 10pt;"> In the same vein, there are
severe consequences arising from an employee’s act of providing unauthorised
persons with access to company property, such as by divulging his login
credentials for an internal system.</span><sup><span style="color: blue; font-size: 10pt;">2 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">WFH arrangements create room for
the unintended leakage or disclosure of confidential information by employees
and give rise to potential cybersecurity risks. An example may be where an
employee allows a family member to use his work laptop or leaves the laptop
unattended while confidential documents are left open and/or easily accessible.
Another possible scenario is where the employee does not use a secured Wi-Fi or
a virtual private network when working on the laptop, hence leaving it
vulnerable to a cyber-attack.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Considering the above situations,
employers should take steps to ensure that confidential transactions, deals or
documents are not in any way compromised by employees who are WFH. Documents
should be stored under lock and key, especially if the employee does not live
alone or if his workspace is frequented by others. Employers who provide work laptops
to employees need to regulate their use to ensure that employees always keep
them secure. Employers should also set out clear protocols for employees to
follow in the event of a cyberattack so that employees are well-equipped to
manage cybersecurity risks presented by WFH arrangements.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Health and safety</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Every employer has a duty under
the law to ensure, so far as is practicable, the safety, health and welfare of
all his employees at the office.</span><sup><span style="color: blue; font-size: 10pt;">3 </span></sup><span style="font-size: 10pt;"> It is relatively
straightforward for employers to take such health and safety measures when
their employees are working at a place under their control. Employers, however,
do not have the same sway when it comes to an employee’s home.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Issues may arise should an
employee sustain an injury during normal working hours while WFH. Employers may
face difficulties in determining whether the injury can be classified as an
“occupational” injury if the employee had sustained it while carrying out a
non-work related activity. There should be clear instructions and procedures
for reporting work-related injuries sustained during WFH arrangements.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Employers should also be wary that
there may be a need to review existing insurance policies to ensure that their
WFH arrangement does not contravene any terms and conditions of such policies.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Time management</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">While WFH can boost employee
morale due to the obvious savings in costs and lower stress levels associated
with commuting, WFH may also give rise to disciplinary concerns, especially in
the aspect of time management.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">WFH arrangements inevitably cause
a blurring of lines between working and non-working hours. This may lead to
employees working at irregular or erratic hours instead of their normal working
hours. Employees may even be uncontactable during working hours, leading to unnecessary
delays in completing tasks. For employees covered by the </span><span style="font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io194595sl4485167/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><i><span style="color: blue; font-size: 10pt;">Employment Act 1955</span></i></a></span><span style="font-size: 10pt;">,</span><sup><span style="color: blue; font-size: 10pt;">4 </span></sup><span style="font-size: 10pt;"> WFH arrangements may also lead to dubious
overtime claims if not properly regulated.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Employers will need to seriously
consider effective steps to manage these disciplinary concerns arising from WFH
arrangements. This may include the implementation of appropriate mechanisms to
monitor timekeeping for employees, especially those who are entitled to
overtime claims.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Assessment of probationers and
performance</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">WFH arrangements present
considerable challenges in assessing the performance of employees. This is especially
so in regard to a probationer. It is trite law that employers need to provide a
fair opportunity for a probationer to prove his suitability for permanent
employment.</span><sup><span style="color: blue; font-size: 10pt;">5 </span></sup><span style="font-size: 10pt;"> In doing so, the employer
would need to assess whether the probationer possesses the right skill,
competence, temperament, aptitude, attitude and suitability.</span><sup><span style="color: blue; font-size: 10pt;">6 </span></sup><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">It may not be too difficult to
monitor a probationer’s skill or competence while he is WFH. Without
face-to-face interactions, however, employers may find it challenging to assess
a probationer’s temperament and attitude having regard, <i>inter alia</i>, to
the organisation’s corporate culture.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">Employers may need to consider how
they can reconfigure their employee performance management system, including
yearly appraisals and performance improvement plans, to cater to WFH
arrangements.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><b><span style="font-size: 10pt;">Conclusion</span></b><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 8.5pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: arial;"><span style="font-size: 10pt;">WFH arrangements are being
increasingly accepted as part of the “new normal” and the practice appears to
be here to stay as long as the global pandemic persists. With WFH being a
relatively new practice among Malaysian organisations, employers may find
themselves struggling to navigate through the waves of various legal issues and
concerns that may come with the implementation of WFH arrangements.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 5.65pt; margin: 5.65pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;">
</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-size: 10pt;"><span style="font-family: arial;">It is imperative for employers to
implement a written WFH policy to manage and address such issues and concerns
as failure to do so can have serious implications.</span></span><span style="font-family: "Times",serif; font-size: 12.0pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: medium;"><span style="color: black; font-family: ArialMTPro;"><br /></span></span></p><div style="background: rgb(224, 224, 224); border: 1pt solid black; margin-left: 2cm; margin-right: 2cm; mso-element: para-border-div; padding: 0cm;">
<p align="center" class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: none; line-height: normal; margin: 14.15pt 0cm 0cm; padding: 0cm; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: ArialMTPro; font-size: 10pt;">Footnotes</span></b><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p>
</div><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 8.5pt; margin: 8.5pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">1 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Robert TI</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>ECM Libra Avenue
Securities Sdn Bhd</i> [2013] 1 ILR 112</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">2 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Mohd Rosli bin Mohd Noor</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Perodua
Sales Sdn Bhd</i> (Industrial Court Award No 2329 of 2019)</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">3 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Occupational Safety and Health Act 1994 [Act 514], s </span><span style="font-family: "Times",serif; font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io2765093sl754300403/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">15(1)</span></a><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">4 </span><span style="font-family: ArialMTPro; font-size: 10pt;">Employees who are covered by the </span><span style="font-family: "Times",serif; font-size: 12pt;"><a href="http://prod.resource.wkasiapacific.com/resource/scion/citation/pit/io194595sl4485167/WHELPNEWS_HANDLE?cfu=WKAP&cpid=WKAP-TAL-IC&uAppCtx=RWI"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">Employment Act 1955</span></a></span><span style="font-family: ArialMTPro; font-size: 10pt;"> are as
follows:</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 66.5pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 66.5pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 66.5pt; text-autospace: none; text-indent: -1cm;"><span style="font-family: ArialMTPro; font-size: 10pt;"> (a) any person
who, irrespective of his occupation, has entered into a contract of service
with an employer under which his monthly wages does not exceed RM2,000 a month;
or</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 66.5pt; margin-right: 0cm; margin-top: 5.65pt; margin: 5.65pt 0cm 0cm 66.5pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 66.5pt; text-autospace: none; text-indent: -1cm;"><span style="font-family: ArialMTPro; font-size: 10pt;"> (b) any person
who, irrespective of the amount of wages he earns in a month: (i) is engaged in
manual labour; (ii) is a supervisor of employees engaged in manual labour;
(iii) is engaged in the operation or maintenance of any vehicle used for
transport of passengers or goods or for reward or for commercial purposes; (iv)
is engaged in any capacity in any locally registered vessel but is not a
certified officer; or (v) is engaged as a domestic servant.</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 5.65pt; margin: 5.65pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">5 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Inti Iabs Sdn Bhd (Inti College Sarawak)</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Frank Samuel Agong</i> [2000] 3 ILR 204</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 24.0pt; margin-right: 0cm; margin-top: 2.85pt; margin: 2.85pt 0cm 0cm 24pt; mso-layout-grid-align: none; mso-pagination: none; tab-stops: 24.0pt; text-autospace: none; text-indent: -24pt;"><span style="color: blue; font-family: ArialMTPro; font-size: 10pt; mso-bidi-font-family: ArialMTPro;">6 </span><i><span style="font-family: ArialMTPro; font-size: 10pt;">Roslan Baba</span></i><span style="font-family: ArialMTPro; font-size: 10pt;"> v <i>Puncak Niaga (M)
Sdn Bhd</i> [2013] 3 ILR 216</span><span style="font-family: "Times",serif; font-size: 12pt;"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: medium;"><span style="color: black; font-family: ArialMTPro;">
</span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: "Times",serif; font-size: 12pt;"> </span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><br /></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="font-family: times; font-size: medium;"><i><span style="color: #800180;"><br /></span></i></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: center; text-autospace: none;"><span style="font-family: arial;"><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333;"><br /></span></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.25pt; margin: 4.25pt 0cm 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: center; text-autospace: none;"><span style="font-family: arial;"><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333;">Note: For further information about our <b>Employment and HR</b></span><b style="background-color: white; color: #333333;"> subscriptions, </b><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333;">contact us at </span><a href="mailto:my-sales@wolterskluwer.com" style="background-color: white; color: #6699cc;">my-sales@wolterskluwer.com</a><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333;"> (Malaysia).</span></span></p><i></i><p></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com1tag:blogger.com,1999:blog-1306804346602086244.post-15364293040775526802021-03-24T11:40:00.001+08:002021-03-24T11:47:09.922+08:00Tourists to pay tax on accommodations booked online<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg749faQPedjiYHs7B9icr2rYRFnACX_aaTxzqLT_8HBywRYYq4E4k0SPDrFX5ISch5EeH_SFZa42E-8eLjQNoSihxWrKO4ouY35zPoyCBcXiI47vJtH8FqQ2Td9SQjkwVEJHJ5ufmhutrE/s2048/image.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1365" data-original-width="2048" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg749faQPedjiYHs7B9icr2rYRFnACX_aaTxzqLT_8HBywRYYq4E4k0SPDrFX5ISch5EeH_SFZa42E-8eLjQNoSihxWrKO4ouY35zPoyCBcXiI47vJtH8FqQ2Td9SQjkwVEJHJ5ufmhutrE/w400-h266/image.jpg" width="400" /></a></div><br /><div class="separator" style="clear: both; text-align: center;"><br /></div><p></p><p><span style="background-color: white; color: #333333; font-family: times; font-size: 15px;">From 1 July 2021, tourism tax will be levied on a tourist staying at any accommodation premises booked online through a digital platform service provider. The order has been gazetted on 16th March 2021. </span></p><div><span face="Helvetica, Arial, sans-serif" style="color: #333333;"><span style="font-size: 15px;"><br /></span></span></div><div><br /></div><div><span face="Helvetica, Arial, sans-serif" style="color: #333333;"><span style="font-size: 15px;"><br /></span></span></div><div><div style="text-align: justify;"><div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px;"><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div style="text-align: center;">Note: For further information about our <b>Tax subscriptions, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div></div>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-21174318611635673432021-02-18T11:11:00.001+08:002021-02-18T11:24:34.953+08:00Malaysia's DTA with Cambodia now in effect<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmXzEC-b8INej2SWvqo5ttZ26xDD4UBV6cQnh-io2pImwvNi9T0fme9EuiJ9-LFcp7-GRlbCHPLMvwRktX5yAn81Ze-xt2exbxbbZWwk4CMsnU51B5STQ-vfjFcsc_uCP5FoZqvpEFUzST/s1200/treaty.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="800" data-original-width="1200" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmXzEC-b8INej2SWvqo5ttZ26xDD4UBV6cQnh-io2pImwvNi9T0fme9EuiJ9-LFcp7-GRlbCHPLMvwRktX5yAn81Ze-xt2exbxbbZWwk4CMsnU51B5STQ-vfjFcsc_uCP5FoZqvpEFUzST/w400-h266/treaty.jpg" width="400" /></a></div><br /><span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #333333; font-size: 15px;"><br /></span><p></p><p><span style="background-color: white; color: #333333; font-family: arial; font-size: 15px;">The provisions of the Double Taxation Agreement (DTA) between Cambodia and Malaysia are effective in Malaysia from 1 January 2021. The DTA was gazetted on 30 December 2019 and entered into force on 28 December 2020.</span></p><p><span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #333333; font-size: 15px;"><br /></span></p><p style="text-align: center;"><span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #333333; font-size: 15px;">(<span style="font-family: arial;">Note: For the text of the treaty or </span></span><span style="font-family: arial;"><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333; font-size: 14.85px; text-align: center;">further information about our </span><b style="background-color: white; color: #333333; font-size: 14.85px; text-align: center;">Tax Subscriptions, </b><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333; font-size: 14.85px; text-align: center;">contact us at </span><a href="mailto:my-sales@wolterskluwer.com" style="background-color: white; color: #6699cc; font-size: 14.85px; text-align: center;">my-sales@wolterskluwer.com</a><span face="Arial, Tahoma, Helvetica, FreeSans, sans-serif" style="background-color: white; color: #333333; font-size: 14.85px; text-align: center;"> (Malaysia)).</span></span></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-46185820829998133002021-01-20T14:07:00.001+08:002021-01-20T14:09:19.739+08:00PERMAI Assistance Package<p><br /></p><p class="TextInd"><span lang="EN-US">The Prime Minister of Malaysia announced the Perlindungan
Ekonomi Dan Rakyat Malaysia (PERMAI) Assistance Package </span><span lang="EN-US" style="background: white; font-size: 11.5pt; line-height: 200%; mso-highlight: white;">valued at RM15 billion</span><span lang="EN-US"> on 18
January 2021. The package aims to:-<o:p></o:p></span></p><p class="TextInd"></p><ul style="text-align: left;"><li>Combat the Covid-19 Outbreak</li><li>Safeguard the welfare of the people</li><li>Support the business continuity </li></ul><div><br /></div><div>The following measures were announced by the Prime Minister:</div><div><br /></div><div><ul style="text-align: left;"><li>Personal tax relief for private COVID-19 screening </li><li>Tax deductions for contributions made towards curbing the spread of the COVID-19 pandemic</li><li>Extension of special personal income tax relief on the purchase of personal computer, smartphone or tablet</li><li>Extension of sales tax exemption on passenger vehicles </li><li>Wage subsidy program 3.0</li><li>Shorter ownership period to qualify for excise duty and sales tax exemption for taxi owners </li><li>Special deduction on rental discount extended given to non-SMES</li></ul><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><div style="text-align: justify;"><div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px;"><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div style="text-align: center;">(Note: For further information about our <b>Tax Subscriptions, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div><div style="text-align: justify;"><br /></div></div></div><p></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com10tag:blogger.com,1999:blog-1306804346602086244.post-40340254362993154852020-12-22T09:13:00.005+08:002020-12-24T14:23:34.417+08:00Malaysia's Indirect Tax - What's new <p style="text-align: justify;">The following bills have been passed in Parliament: </p><p></p><ul style="text-align: left;"><li style="text-align: justify;">Tourism Tax (Amendment) Bill</li><li style="text-align: justify;">Service Tax (Amendment) Bill</li><li style="text-align: justify;">Sales Tax (Amendment) Bill</li><li style="text-align: justify;">Customs (Amendment) Bill</li><li style="text-align: justify;">Free Zones (Amendment) Bill</li><li style="text-align: justify;">Excise (Amendment) Bill</li><div style="text-align: justify;"><br /></div></ul><div style="text-align: justify;"><b><br /></b></div><div style="text-align: justify;"><b>The Tourism Tax (Amendment) Bill</b> seeks to make the following changes:</div><div><ul style="text-align: left;"><li style="text-align: justify;">Tourism tax will be levied on accommodation premises made available through online booking.</li><li style="text-align: justify;">The tourism tax shall be collected from a tourist by the digital platform service provider who made the accommodation premises available through online booking, and pay this tax to the Director-General.</li></ul><div style="text-align: justify;"><b><br /></b></div><div style="text-align: justify;"><b>The Service Tax (Amendment) Bill</b> seeks to clarify:</div></div><div><ul style="text-align: left;"><li style="text-align: justify;">That any registered person who ceases to carry on the business of providing any taxable service should notify the Director-General in writing within 30 days from the date of cessation. </li><li style="text-align: justify;">The Director-General will refund any balance in the amount of the refund after a registered person has made a deduction.</li></ul><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><b>The Sales Tax (Amendment) Bill</b> seeks to: </div></div><div><ul><li style="text-align: justify;">Empower the Director-General to direct any registered manufacturer to deduct the amount of refund from the amount of sales tax to be paid from the return. </li><li style="text-align: justify;">Empower the Director-General to withhold any amount of refund to be credited to any following or subsequent taxable period.</li><li style="text-align: justify;">Empower a proper officer of sales tax to seal goods that cannot be removed due to their nature, size or quantity.</li><li style="text-align: justify;">Provides creditability of an agent provocateur's evidence. </li></ul><div><div style="text-align: justify;"><br /></div><div style="text-align: justify;">These bills: <b>Customs (Amendment) Bill, Free Zones (Amendment) Bill and Excise (Amendment) Bill</b></div><div><div><ul style="text-align: left;"><li style="text-align: justify;">Empowers a senior officer of customs in relation to enforcement, investigation and inspection.</li><li style="text-align: justify;">States that the evidence of an agent provocateur is admissible.</li><li style="text-align: justify;">States that under the <b>Customs and Excise (Amendment) Bill</b>, the Director-General may authorise nine-tenths of the paid duties to be repaid as a tax return if the goods are re-exported after the duty has been paid.</li></ul><div style="text-align: justify;"><br /></div></div></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px;"><br /><br /><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div><br /></div><div style="text-align: center;">(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div><div style="text-align: justify;"><br /></div></div></div><div><ul class="none" style="background-color: white; font-family: Helvetica, Arial, sans-serif; font-size: 15px; list-style-type: none;"><li class="hP none" origin-xpath="dui4" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em; text-align: justify;"><br /></li></ul></div>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-35135866651656086362020-12-16T08:22:00.003+08:002020-12-16T08:22:55.511+08:00Wolters Kluwer Tax and Accounting Asia Pacific Customer Welcome Announcement<p> </p><p align="center" class="MsoNormal" style="text-align: center;"><b><span style="font-size: 14.0pt; line-height: 107%;">KAP Hananta Budianto & Rekan transforms
the audit experience for its clients with CCH® ProSystem fx® Engagement<o:p></o:p></span></b></p><p align="center" class="MsoNormal" style="text-align: center;"><b><span style="font-size: 14.0pt; line-height: 107%;"><br /></span></b></p><p class="MsoNormal" style="text-align: center;"></p><p class="MsoNormal" style="background: white; line-height: normal; text-align: justify;"><span style="color: black;"><span style="font-family: arial;">One of Indonesia’s leading public accounting firms, KAP Hananta
Budianto & Rekan, has completed its implementation of the award-winning CCH®
ProSystem <i>fx</i>® Engagement solution for its busy audit practice. The
implementation will see the firm achieve a 100% digital workflow for its audit
team, increasing the efficiency, security, and accuracy of its client work.</span></span><span style="font-family: times;"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><span style="font-family: arial;"><a href="https://www.wolterskluwer.com.sg/software/">CCH® ProSystem <i>fx</i>®
Engagement</a> delivers a full toolset for workpaper management; trial balance;
audit preparation and execution; content and research; data analysis; and fraud
protection.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><span style="font-family: arial;">For KAP Hananta Budianto &
Rekan, implementing CCH® ProSystem <i>fx</i>® Engagement was key to ensuring
its workplace was more efficient and effective. The eight-person audit team wanted
to improve its audit workflow and benchmark the quality standards for its audit
workpapers and documentation. With CCH® ProSystem <i>fx</i>® Engagement, the
audit file would be more secure, with reviewers having confidence that changes
made to a file would be automatically reflected in the audit work papers. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;">“We chose CCH®
ProSystem <i>fx</i>® Engagement based on the industry-leading reputation of
Wolters Kluwer and positive recommendations from our industry colleagues. The
team had heard a lot about it being a user-friendly interface. And, we see this
as a strength because previously 60% of our files were paper-based. Now we have
moved to 100% digital files and removed paper from our audit workflow
entirely,” said Mr <span lang="EN-US" style="mso-ansi-language: EN-US;">Revano
Hananta, Partner, </span>KAP Hananta Budianto & Rekan<i>.<o:p></o:p></i></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;">Implementing CCH®
ProSystem <i>fx</i>® Engagement during the remote work requirements resulting
from the COVID-19 pandemic has also paid off for the firm. The audit team now
can work from anywhere with secure access to digital files, helping them
deliver their audit tasks effectively and efficiently. This meets ongoing
COVID-19 working requirements should the firm face any future lockdowns and
gives the staff more flexibility to work from home or remotely when required.</span></p><p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;">CCH® ProSystem <i>fx</i>®
Engagement has increased the firm’s efficiency and effectiveness, particularly
in terms of workflow. The firm expects to generate further efficiencies across
project tracking, reporting, review, sign off, and archiving as the audit team
onboards and completes each client audit. Hananta acknowledges they are aiming
to free up additional storage space for files and potentially re-deploy it for
new staff.</span></p><p class="MsoNormal" style="text-align: justify;"><span style="font-family: arial;"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;">“By freeing up
the firm’s auditors with our new sophisticated audit service, we are
forecasting accelerated completion rates. What this means is we can move our
focus away from administration and instead focus on solving our client’s
business challenges. Our firm has built an excellent reputation by offering our
clients personalised services that go beyond traditional accounting practices –
this includes audit. This is the type of support they want from us, and it
creates a value-added revenue stream for the practice," continued Hananta.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;"><o:p> </o:p>KAP Hananta
Budianto & Rekan is confident that CCH® ProSystem <i>fx</i>® Engagement will
continue to support the professional standards for the firm and help foster
growth. Improving the firm’s audit workflow and developing better quality
control over audit workpapers and documentation is vital for greater
productivity.</span></p><p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify;"><span style="font-family: arial;"><o:p> </o:p>All KAP Hananta Budianto & Rekan clients will have their
workpapers and financial statements incorporated into the CCH® ProSystem <i>fx</i>®
Engagement system. Replacing paper means these electronic binders will
automatically link to client engagement and trial balance data and connect scanned
documents to the correct engagement binder. When an audit review is closed, it
will be secured with safe custody for working papers.</span></p><p class="MsoNormal" style="text-align: justify;"><span style="font-family: arial;"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><span style="font-family: arial;">Hananta shared <i>"</i>Due to the COVID-19 pandemic, the
team were all trained on CCH® ProSystem <i>fx</i>® Engagement via web training
and there were no issues at all. It was easy for the team to adapt to a 100%
digital system because of the excellent customer service and support from the
Wolters Kluwer team.” </span><o:p></o:p></p><b><span style="font-size: 14.0pt; line-height: 107%;"></span></b><p></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-60935909292006247592020-12-14T08:48:00.001+08:002020-12-14T08:48:45.532+08:00Build firm resilience with predictive intelligence<p> </p><h1 style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj3JIWcKfQQ0M43QJ7Yntfr2H_wJImxTiTuBB7ViUWLPnaVHb53RHdmtQxuRMvUWsmwncj3C1hcpLZU_B0aX-H_812vUroXsoeKhaGxCwStAKpqRUNXWNdvaUUGsD3pr7TppDd1G3tZoeFp/s2048/GettyImages-912617272.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1276" data-original-width="2048" height="249" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj3JIWcKfQQ0M43QJ7Yntfr2H_wJImxTiTuBB7ViUWLPnaVHb53RHdmtQxuRMvUWsmwncj3C1hcpLZU_B0aX-H_812vUroXsoeKhaGxCwStAKpqRUNXWNdvaUUGsD3pr7TppDd1G3tZoeFp/w400-h249/GettyImages-912617272.jpg" width="400" /></a></h1><p></p><p><br /></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">If
2020 has taught us anything, it’s that the future is full of unexpected
surprises. But what if you could predict the future? Although there are still
many unknowns, predictive intelligence can help you build resilience by
proactively identifying how tax legislation or regulatory changes could affect
your clients. Advanced technologies, like CCH iQ Client Match can help firms
provide enhanced client service and deliver business insights that
help streamline tax season and discover additional revenue streams.<o:p></o:p></span></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><br /></span></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 0in; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></p><p class="MsoNormal" style="margin-bottom: 0in; mso-line-height-alt: 16.8pt; mso-outline-level: 2; vertical-align: baseline;"><b><span lang="EN-US" style="border: 1pt none windowtext; color: #474747; font-family: "inherit",serif; font-size: 27pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Provide
year-round superior client service</span></b><span lang="EN-US" style="color: #474747; font-family: "Fira Sans",serif; font-size: 27pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 22.5pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">If
you want clients to view you as advisors rather than just accountants, you need
to anticipate their needs before they even ask you for help. Because if you
don’t, you could lose their business. Up to 72% of small businesses have changed
accounting firms because the firm wasn’t proactive about addressing tax law
changes. With predictive intelligence, your firm can offer updates all year
long on how regulatory changes might affect them, so clients can take action
today.<o:p></o:p></span></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 22.5pt; vertical-align: baseline;"><b><span lang="EN-US" style="border: 1pt none windowtext; color: #474747; font-family: "inherit",serif; font-size: 27pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Create
an efficient tax season</span></b></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 22.5pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">With
growing financial advisory services, your firm is keeping in touch with clients
all year long, delivering important business insights proactively. But did you
know that predictive intelligence also can save critical time during your busy
season? With CCH iQ Client Match your firm can streamline the tax prep and
review process by identifying which legislative changes could affect each client.
This gives you a heads up for areas of the tax return that may require a bit of
extra attention.<o:p></o:p></span></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 22.5pt; vertical-align: baseline;"><b><span lang="EN-US" style="border: 1pt none windowtext; color: #474747; font-family: "inherit",serif; font-size: 27pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Discover new
revenue sources</span></b></p><p class="MsoNormal" style="line-height: 18pt; margin-bottom: 22.5pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="font-family: "inherit",serif; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">You
can use the power of predictive intelligence to flip your firm’s mix of
business from primarily commoditised compliance services to a higher percentage
of lucrative advisory services. Position your firm as a trusted partner and
open up additional revenue streams.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; mso-line-height-alt: 16.8pt; mso-outline-level: 2; vertical-align: baseline;"><b><span lang="EN-US" style="border: 1pt none windowtext; color: #474747; font-family: "inherit",serif; font-size: 27pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;"><o:p> </o:p></span></b></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-49867278745397905622020-12-02T08:33:00.000+08:002020-12-02T08:33:48.258+08:00Upskilling your practice for the new normal in accountancy<p style="text-align: justify;"><br /></p><p style="text-align: justify;"></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipPwYp32MOeOT_7hZFj4nU56pF5_Ay2Ujmox-OAebV6lGaaPKDaXdFMGe-mPJ3P33-taBgpwmji7ThrTw-XJro5s3uc3n3O61u5dos_eBy6vbhyphenhyphenN7AK7DV0m6uO0IC9lrRHSlU69iuX3Lv/s2048/GettyImages-912617272.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1276" data-original-width="2048" height="249" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipPwYp32MOeOT_7hZFj4nU56pF5_Ay2Ujmox-OAebV6lGaaPKDaXdFMGe-mPJ3P33-taBgpwmji7ThrTw-XJro5s3uc3n3O61u5dos_eBy6vbhyphenhyphenN7AK7DV0m6uO0IC9lrRHSlU69iuX3Lv/w400-h249/GettyImages-912617272.jpg" width="400" /></a></div><b style="color: #232323; font-size: large;"><p style="text-align: justify;"><b style="color: #232323; font-size: large;"><br /></b></p><div style="text-align: justify;"><b>Firms already on the path to digitalisation will have seen
this period of prolonged remote working, and online collaboration, as
justification for their continued investment in technology. For those
pioneering firms that see technology as an enabler for the growth of their
practice, it is very much a key factor in their ability to not only survive,
but to thrive in a post-COVID world.</b></div></b><p></p><p style="text-align: justify;"><b style="color: #232323; font-size: large;"><br /></b></p><p style="text-align: justify;"></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">With so much reliance on technology, where does that leave the
humble accountant? What now for your team of technical experts who have perhaps
delivered services in the same way for many years? Whilst automation is
expected to change 50% of accountancy and finance related jobs, the World
Economic Forum estimates that it is <i><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">not</span></i> expected to
eliminate any more than 5% of roles.<o:p></o:p></span></span></p><span style="font-family: times;"><b style="color: #232323; font-size: large;"></b></span><p></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 24pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">Accountants, as any tax professional will attest, are incredibly
resilient and adaptive to change. They are poised for growth if they can take
the opportunities that will present themselves over the coming years. One way
to prepare for this opportunity is to build a practice ripe for technology to
work with skilled professionals in your practice.<o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 24pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">Upskilling your practice to work hand in hand with the
technology to provide an efficient practice that keeps up with the remote
working regulations changes, changing client expectations. Beyond building a
competitive customer experience, you will need to build a practice that keeps
up with the changing expectations of individuals in the workplace, shifting
social norms and values, and new types and levels of connectivity and
demographics.<o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; font-family: inherit, serif; font-size: 15pt; padding: 0in;"><b>Learning from past economic downturns</b></span><span lang="EN-US" style="color: #232323; font-size: 15pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">In the early 1990s many practices understandably put recruitment
on hold throughout the recession, with many cancelling graduate recruitment
programs. A necessary move for cashflow perhaps, but within a few years this
created a sizeable skills gap. There was a distinct shortage of part-qualified
and semi-senior candidates coming through the ranks and it is very expensive to
have fully qualified staff doing the work of part-qualifieds and semi-seniors.<o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; font-family: inherit, serif; font-size: 12pt; padding: 0in;">Firms with a little more agility were able to cherry pick the best
candidates during the recession and were primed for growth in the period of
economic recovery. The same pattern today. The firms that are able to adapt
quickly and repurpose their business for the changing times are able to keep
their existing talent and attract the best of the rest.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><span style="font-family: times;"> </span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><b>Learning to work with automation</b></span><span lang="EN-US" style="color: #232323; font-size: 15pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="color: #232323; font-size: 12pt;">The synergy of accountant and machine can open doors to
higher-value work, making practices more efficient, more productive, more
interesting, and ultimately more meaningful. </span><span lang="EN-US" style="background: white; border: 1pt none windowtext; font-family: inherit, serif; font-size: 12pt; padding: 0in;">Automating
routine tasks frees up time for your team to do more of what your client’s
value most – providing insight and supporting their business ambitions.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">Having the desire to work digitally creates momentum. Prioritise
data analysis over data entry and valuable conversations with your clients will
follow. Even with automation, the business of accountancy is still all
about relationships.<o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><span style="font-family: times;"> </span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><b>Recruiting for change</b></span><span lang="EN-US" style="color: #232323; font-size: 15pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 24pt; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="color: #232323; font-size: 12pt;"><span style="font-family: times;">Change inevitably impacts greatest on your people. Ensuring they
have the skills to operate effectively in a new and uncertain landscape is
always difficult. The soft skills of yesterday will become the essential skills
of tomorrow. Until now you may have been recruiting people with great
inter-personal skills, who quickly make people feel at ease in their company,
who make great use of body language and can build rapport effortlessly. Are
those people able to manage relationships as effectively over a video call as
they are in person? If they aren’t, they will certainly need to.<o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; font-family: inherit, serif; font-size: 12pt; padding: 0in;">Recruiting people who have a clear aptitude for change, a passion
for new technology and the people skills needed to build strong connections
with clients will be paramount. In addition to the expertise needed, these
tech-loving accountants with the know-how in the profession and a passion for
new ideas and innovative tech solutions will be keen drivers in the synergy
between man and machine and the growth of advisory services in the business.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; font-family: inherit, serif; font-size: 12pt; padding: 0in;">Technical proficiency has limited value for those unable to
communicate effectively in a language client will understand.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><span style="font-family: times;"> </span></span></p><p class="MsoNormal" style="line-height: 18.75pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 15pt; padding: 0in;"><b>Bring in the new or upskill the old</b></span><span lang="EN-US" style="color: #232323; font-size: 15pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 12pt; padding: 0in;">It’s important to understand the skill set that you've got within
your practice today. Have you got the right people with the skills to offer
advisory services, work remotely with your clients and meet their ever-changing
needs?</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 12pt; padding: 0in;">If not, is there the potential to upskill your existing team or do
you need to bring in new talent? Have you got a team of technologists? This
could be an opportunity to recruit people with those skills to enrich your
offering to clients.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 21pt; text-align: justify; vertical-align: baseline;"><span style="font-family: times;"><span lang="EN-US" style="border: 1pt none windowtext; color: #232323; font-size: 12pt; padding: 0in;">Investing in people, technology
and relationships is ultimately not just a strategy for making it out of an
economic downturn but a strategy for riding the economic upturn that inevitably
follows.</span><span lang="EN-US" style="color: #232323; font-size: 12pt;"><o:p></o:p></span></span></p><p class="MsoNormal" style="line-height: 26.25pt; margin-bottom: 12.0pt; mso-outline-level: 2; vertical-align: baseline;">
</p><p class="MsoNormal" style="text-align: justify;"><span lang="EN-US"><span style="font-family: times;"> </span></span></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-16780072650020338232020-11-10T09:52:00.000+08:002020-11-10T09:52:58.733+08:00India: Direct Tax Alert: Ad-hoc Year-end Provisions Attracts Tax Withholding<p style="text-align: center;"><span style="color: #a64d79;"><b><i> R</i></b><b style="font-family: georgia, "times new roman", serif;"><i>eproduced with permission from BDO India LLP.</i></b></span></p><div style="text-align: justify;"><b style="background-color: white; color: #212529; font-size: 12pt;"><span style="font-family: verdana;">Background</span></b></div><div style="text-align: justify;">
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">As per general
accounting principles, under mercantile system of accounting, provisions need
to be created in respect of expenses which have been accrued in order to have a
true and fair picture of the financials. Hence, all businesses which follow the
mercantile system of accounting are required to create year-end provisions for
the expenses incurred in respect of services availed till 31 March of a
financial year. More often than not, provision for expenses is reversed in
subsequent month(s) when the actual invoice is received. This has led to a
vexed issue – whether tax is required to be withheld on such year-end
provisions or not. Even the judiciary is divided on this front.<o:p></o:p></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Recently the Mumbai
Tax Tribunal</span><sup><span style="color: #212529; font-family: "Arial",sans-serif; font-size: 6.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">1</span></sup><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;"> had an
occasion to consider, apart from other issues, whether the disallowance under
section 40(a)(ia) of the Income-Tax Act, 1961 (IT Act) is attracted on ad-hoc
year-end provision for expenses. We, at BDO in India, have summarised the
ruling of Mumbai Tribunal and provided our comments on the impact of this
decision.<o:p></o:p></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-outline-level: 3;"><span style="color: #212529; font-size: 12pt;"><b><span style="font-family: verdana;">Facts of the case<o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Taxpayer, a public
limited company, is engaged in the business of Direct to Home Services (DTH).
It provides DTH services through Set Top Box installed at the subscriber's
premises. For the fiscal year 2008-09, the taxpayer created an ad-hoc year-end
provision of expenses aggregating to INR 56.92mn which included expenses such
as sales promotion, legal and professional, interest and programming costs. The
taxpayer did not withhold tax at source (TDS) in the absence of the receipt of
invoices from the service providers. As the taxpayer had not withheld tax, the
tax officer disallowed these ad-hoc provisions under section 40(a)(ia) of the
IT Act and thereby added it to the taxpayer's income. Aggrieved, the taxpayer
filed an appeal before the First Appellate Authority which upheld the additions
made by the tax officer.<o:p></o:p></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-outline-level: 3;"><span style="color: #212529; font-size: 12pt;"><b><span style="font-family: verdana;">Tribunal ruling<o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Before the Tax
Tribunal, the taxpayer relied on various judicial precedents</span><sup><span style="color: #212529; font-family: "Arial",sans-serif; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">2</span></sup><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;"> to contend that it is not under
an obligation to withhold tax on the ad-hoc year-end provisions. Hence, the
same should not be disallowed under section 40(a)(ia) of the IT Act. The
taxpayer also submitted that in the subsequent year, the year-end provisions
were either reversed or paid after TDS. Revenue Authorities submitted that as
per the provisions of Chapter XVII-B of the IT Act, TDS is required to be done
either at the time of payment or at the time of credit (including even a credit
in the suspense account) whichever is earlier. Therefore, there is no merit in
the taxpayer's contention that TDS is not applicable on an ad-hoc year end
provision for expenses.<o:p></o:p></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">After hearing the
contentions of the taxpayer and the Revenue Authorities, Mumbai Tax Tribunal
held that TDS is attracted on the year-end provision. For coming to this
conclusion, it observed that:<o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="background: white; color: #212529; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">The year-end provisions were
debited in the profit and loss account and not added back to the
computation of total income.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #212529; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Once, the taxpayer has
claimed these expenses by debiting in profit and loss account, it needs to
withhold tax on such expenditure, even if not credited to respective
vendor account.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #212529; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Since, the taxpayer has not
withheld tax, the provisioned expenses claimed as deduction are liable to
be disallowed under section 40(a)(ia) of the IT Act.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #212529; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">Also, the taxpayers
contention that in the subsequent year the provision has either been
reversed or paid subject to TDS does not alter the legal position in so
far as disallowance of expenses under section 40(a)(ia) of the IT Act is
concerned.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #212529; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-AU;">With respect to judicial precedents
relied by the taxpayer, all the cases are contrary to the provisions of
Chapter XVII-B read with section 40(a)(ia) of the IT Act and hence are not
followed.<o:p></o:p></span></li>
</ul>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-outline-level: 3;"><span style="color: #212529; font-size: 12pt;"><span style="font-family: verdana;"><b>BDO comments<o:p></o:p></b></span></span></p>
<p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529;"><span style="font-family: times;">This decision has
only increased the complexity revolving around applicability of tax withholding
provisions to ad-hoc year-end provisions. It is imperative to observe that
Hon'ble Mumbai Tax Tribunal has simply brushed aside its earlier decision in
case of Mahindra and Mahindra by stating that the decision is contrary to the
provisions of Chapter XVII-B read with section 40(a)(ia) of the IT Act. It is
pertinent to observe that in the case of Mahindra and Mahindra, Hon'ble Mumbai
Tax Tribunal had held that if the party(ies) is not identified/identifiable,
the tax withholding provisions are not attracted. While the instant decision
has not given detailed reasoning, the Revenue Authorities could take support of
this decision to make disallowance under section 40(a)(ia) of the IT Act. </span></span></p><p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="font-family: times;"><span style="color: #212529;">Further, the Revenue authorities could also treat the taxpayer as
assessee-in-default for the purpose of section 201 and thereby initiate TDS
proceedings against the taxpayer. Also, sight should not be lost to the recent
decision of Delhi Tax Tribunal in case of Inter Globe Aviation Ltd</span><sup><span style="color: #212529; font-size: 8pt;">3</span></sup><span style="color: #212529;"> wherein it held that "The
amount of expenditure incurred can be determined only if, there is a recipient
identified of the sum, there is a methodology available for working out the
amount payable by the assessee to the recipient, there is a corresponding
liability arising out of the existing contract or customs by the assessee with
the recipient. </span><span style="color: #212529;">I</span><span style="color: #212529;">f generally these ingredients are not satisfied assessee cannot
be said to have incurred the expenditure. In absence of one of one of these
criteria, if provision is made, it is not an ascertained liability but an
unascertained liability, which does not satisfy the concept of accrual of
expenditure. There may be reasons for receiving the bills by the service
providers after certain time lag but that does not absolve the assessee from
the liability of deduction of tax at source.</span></span></p><p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="color: #212529; font-family: times;"> In the present case the provision
is made under the specified head, provision is also made to on certain basis
thereby ascertaining the amount. It is not the case of the assessee that it has
made an ad hoc provision. Thus, it cannot be said that the payee is not
identified. Therefore, according to us, the tax is required to be deducted on
the year-end provisions made by the assessee which are ascertained
liabilities"</span></p><p class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto;"><span style="font-family: times;"><span style="color: #212529;">While the Delhi
Tribunal has not relied on Mahindra and Mahindra</span><sup><span style="color: #212529; font-size: 8pt;">4</span></sup><span style="color: #212529;"> decision, it has made an
important observation that in its peculiar facts that the year-end provision
for expenses were liable for withholding tax as these were ascertained
liabilities and ad-hoc in nature.</span></span></p>
<p style="text-align: justify;"><span style="font-size: 11pt; line-height: 107%;"><span style="color: #45818e; font-family: times;"><b>From the said decisions,
one may sum up that tax is required to be withheld on behalf of an identified
payee. If the fact pattern suggests that while the liability has accrued but
there is no precision as to the identity of the person to whom payment is to be
made, the tax withholding requirement may not be capable of being implemented.</b></span></span></p></div>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-60101280576690902492020-11-04T13:39:00.014+08:002020-11-04T15:49:12.428+08:00Upcoming 2021 Budget<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiZaS4fxFRK1bM73QXocRgBZ0TRMcUTyqPmvxvvbmLGtv-_tU8hd2CKIQU63B4f-t9udzLo4gXLqxndZkV5L4jF8ptik5dCZTYjoq6rYOhQu3NKYSY_DgKfuKCPAG-ffcz8um5BP7HdSsiY/s800/ekonomi.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="521" data-original-width="800" height="260" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiZaS4fxFRK1bM73QXocRgBZ0TRMcUTyqPmvxvvbmLGtv-_tU8hd2CKIQU63B4f-t9udzLo4gXLqxndZkV5L4jF8ptik5dCZTYjoq6rYOhQu3NKYSY_DgKfuKCPAG-ffcz8um5BP7HdSsiY/w400-h260/ekonomi.jpg" width="400" /></a></div><br /><p></p><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px; text-align: left;"><p style="text-align: justify;">Two more days to go for our 2021 Budget. We are all looking forward for the budget as we see so many news on the budget expectations and measures that associations/professionals are proposing. </p><p style="text-align: justify;">Especially during though times like this due to the Covid-19 pandemic, our upcoming budget will help us in so many ways. There are so many proposals for tax rate reductions and tax reliefs. Our Finance Minister stated that the Ministry had received about 6.600 proposals for the upcoming budget. Tax rate deductions for both corporate and individuals will really ease the burden off our shoulders. </p><p style="text-align: justify;">Companies will be able to stable up their cash flow and individuals too. However, a decrease in the tax rates would be challenging for the government. There are many proposals for SST exemptions on certain goods as well. </p><p style="text-align: justify;">The government need to focus on keeping Malaysians employed too as many of them had lost their jobs or had a pay cut. </p><p style="text-align: justify;">We will have to wait until 6th November for our 'new normal budget' to see what's in store for us! (in a new normal situation). </p><p style="text-align: justify;"><br /></p></blockquote><p style="text-align: justify;"><br /></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-23278568666741853282020-10-19T13:47:00.000+08:002020-10-19T13:47:36.658+08:00Guide on Accommodation<p> The Royal Malaysian Customs Department has recently released a Guide on Accommodation - Version 2. This guide enlights mainly to service providers in the hospitality industry, specifically hoteliers and other providers of sleeping accommodation. </p><p>The Guide illustrates the following:</p><p></p><ul style="text-align: left;"><li>Examples of services subjected to service tax</li><li>Imposition and Scope of tax and the service tax due </li><li>Registration and responsibility of a registered person</li></ul><div><br /></div><div>It is worth noting that this guide provides clarity on the determination of accommodation services and which services falls under the 'service tax' category. </div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><br /></div><div><b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Lochana Nanthacumar</b><br /><div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Content Management Analyst</div><div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Wolters Kluwer Malaysia<br /><br /><br /><div class="MsoNormal" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div class="MsoNormal"><div><br /></div><div style="text-align: center;">(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div></div></div></div></div><p></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-20812263164389208432020-10-08T10:49:00.067+08:002020-10-21T11:27:41.554+08:00Financial Accounting and Reporting in Malaysia, Volume 2 – 7th Edition is here!<div class="separator" style="clear: both; text-align: center;"><p class="MsoNormal"><b><span lang="EN-US"><br /></span></b></p><p class="MsoNormal"><b><span lang="EN-US"><br /></span></b></p><p class="MsoNormal"><b><span lang="EN-US">Financial Accounting and Reporting in
Malaysia, Volume 2 – 7th Edition </span><span style="background: white; color: #333333; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">is now
available for purchase!</span><span lang="EN-US"><o:p></o:p></span></b></p><p class="MsoNormal"><span style="background: white; color: #333333; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><br /></span></p><p class="MsoNormal"></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNeW37A6hRP2-NZlbtohFLPETywJZP3Ox8DK0qUrdwytZOWLDMyTLmYeUJz4yBYfmwWUKMXcV4ReXSEtUafpvhUn72cZV550UjwuO72_-lwmtt_CGab5xEKMnbDOMDXS3Mvnhp3XjNB_eZ/s719/BLOG1.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="719" data-original-width="524" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNeW37A6hRP2-NZlbtohFLPETywJZP3Ox8DK0qUrdwytZOWLDMyTLmYeUJz4yBYfmwWUKMXcV4ReXSEtUafpvhUn72cZV550UjwuO72_-lwmtt_CGab5xEKMnbDOMDXS3Mvnhp3XjNB_eZ/s320/BLOG1.png" /></a></div><span style="font-family: georgia; text-align: justify; text-indent: 14.2pt;"><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><span style="text-align: justify; text-indent: 14.2pt;">This 7th edition comprises new, revised and expanded content from
the previous edition, including the new and amended Malaysian Financial
Reporting Standards (MFRSs) issued after 31 December 2017. A new chapter on
corporate social responsibility reporting, integrated reporting and
sustainability reporting has been included in this edition.</span></div><div class="separator" style="clear: both; text-align: center;"><span style="text-align: justify; text-indent: 14.2pt;"><br /></span></div><div class="separator" style="clear: both; text-align: center;"><span style="text-align: justify; text-indent: 14.2pt;">Financial
Accounting and Reporting in Malaysia explains clearly the Conceptual Framework
used in the preparation of financial statements for entities, including groups
of companies, and how to analyse and interpret those financial statements. With
a clear emphasis on local practices, accounting principles are discussed in
detail to guide users on the preparation and presentation of financial
statements to ensure compliance with the latest accounting pronouncements.
Where applicable, comparisons are also made with statutory requirements and
guidelines issued by the Securities Commission and the Central Bank of
Malaysia.</span></div><div class="separator" style="clear: both; text-align: center;"><span style="background-color: white; color: #333333; text-align: justify; text-indent: 14.2pt;"><b><br /></b></span></div><div class="separator" style="clear: both; text-align: center;"><span style="background-color: white; color: #333333; text-align: justify; text-indent: 14.2pt;"><b><br /></b></span></div><div class="separator" style="clear: both; text-align: center;"><span style="background-color: white; color: #333333; text-align: justify; text-indent: 14.2pt;"><b><br /></b></span></div></span></div><div class="separator" style="clear: both; text-align: center;"><span style="font-family: georgia; text-align: justify; text-indent: 14.2pt;"><div class="separator" dir="rtl" style="clear: both; text-align: center;"><span style="background-color: white; color: #333333; text-align: justify; text-indent: 14.2pt;"><b>About the Author: </b></span><i style="color: #333333; text-align: left; text-indent: 14.2pt;">Tan Liong Tong is a respected and experienced author on
financial reporting practices. He has served in various working committees of
the Malaysian professional accountancy bodies, including as a Council member of
the Malaysian Institute of Certified Public Accountants (MICPA), a member of its
Accounting and Auditing Technical Committee and a member of the Accounting
& Auditing Standards Committee of the Malaysian Institute of Accountants
(MIA).</i></div></span></div><div class="separator" style="clear: both; text-align: center;"><span style="font-family: georgia; text-align: justify; text-indent: 14.2pt;"><div class="separator" style="clear: both; text-align: justify;"><p class="MsoNormal" style="line-height: 115%; margin-bottom: 6pt;"><br /></p></div></span></div><br /><span style="font-family: georgia;"><i><b>To order, existing customers can contact your regular Account Manager. New customers can visit our <a href="https://shop.wolterskluwer.com.my/items/10076152-0010S">online store.</a></b></i></span><br /> Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com2tag:blogger.com,1999:blog-1306804346602086244.post-482004238208299872020-09-30T13:50:00.008+08:002020-09-30T14:50:57.600+08:00Happy team = happy clients <div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuimIEb35J4dhxHRdbZzW9kvqmDfW9GV4ktLaAICdy10we5nUPRPU-OLZOI97_KJphy7oZvapYC_kXL1MOMP18hjg06uMgvmYDdT0HdybjQlb6Rcmmogx-VljO4Fzwt_rLzHw1IHpK1bsc/s2048/GettyImages-980907634.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1365" data-original-width="2048" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuimIEb35J4dhxHRdbZzW9kvqmDfW9GV4ktLaAICdy10we5nUPRPU-OLZOI97_KJphy7oZvapYC_kXL1MOMP18hjg06uMgvmYDdT0HdybjQlb6Rcmmogx-VljO4Fzwt_rLzHw1IHpK1bsc/s320/GettyImages-980907634.jpg" width="320" /></a></div><p><br /></p><h2 style="background: white; line-height: 21.75pt; margin-bottom: 12.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 12pt; vertical-align: baseline;"><br /></h2><p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;"><b>Equipping your team with powerful software and research platforms undoubtedly improves efficiency within your firm.</b></span></p><p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">It
minimises the need to key in data by prepopulating standard documents and tax
department forms with accurate, up-to-date data from your client database. It
clears away logjams, with built-in workflows to keep client work progressing
smoothly to a timely outcome.<o:p></o:p></span></p>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">As well as
benefits like these, there is another major advantage of practice automation
that often goes unrecognised: the increased job satisfaction of your team. For
employers, this can be linked to increased productivity, which will ultimately
impact your bottom line.<o:p></o:p></span></p>
<h3 style="background: white; line-height: 31.5pt; margin-top: 0in; vertical-align: baseline;"><b><span face=""Calibri",sans-serif" lang="EN-US" style="color: #232323; font-size: 11pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Let
technology do the heavy lifting</span></b><span face=""Calibri",sans-serif" lang="EN-US" style="color: #232323; font-size: 11pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></h3>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">Members of
your team will have studied long and hard to hone their professional skills.
But constantly (re)keying in client data doesn’t require a deep knowledge of
accounting and tax legislation and financial reporting.<o:p></o:p></span></p>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">Spending time
entering data, chasing clients and generating routine correspondence is
frustrating. When you free your employees from high-touch, low-value tasks
through the strategic application of technology, they can invest their time,
energy and experience in what they do best: helping clients to achieve their
financial goals.<o:p></o:p></span></p>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">Using
integrated accountancy software eliminates the need to hand-carry data from one
client task to another. Released from repetitive even mindless tasks, your team
has more time to play to their strengths and will interact with clients in a
positive, can-do frame of mind. They can concentrate on interpreting what the
numbers mean for the client’s business and think creatively about how best to
advise them.<o:p></o:p></span></p>
<h3 style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 31.5pt; margin-top: 0in; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><b><span face=""Calibri",sans-serif" lang="EN-US" style="color: #232323; font-size: 11pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Build
your reputation as a progressive employer</span></b><span face=""Calibri",sans-serif" lang="EN-US" style="color: #232323; font-size: 11pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></h3>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">All this
has an impact on the client and your relationship with them. Your team will be
able to make a real difference to the client’s business or personal financial
situation, earning their trust and respect. They have the satisfaction of
helping start-ups get off the ground and supporting more established
enterprises to expand and grow in a sustainable way.<o:p></o:p></span></p>
<p style="-webkit-text-stroke-width: 0px; background: white; box-sizing: inherit; font-variant-caps: normal; font-variant-ligatures: normal; line-height: 21pt; margin-bottom: 24.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin: 0in 0in 24pt; max-width: 100%; orphans: 2; outline: 0px; text-align: start; text-decoration-color: initial; text-decoration-style: initial; vertical-align: baseline; widows: 2; word-spacing: 0px;"><span lang="EN-US" style="color: #232323; mso-ansi-language: EN-US;">What’s
more, gaining a reputation as a firm that constantly looks for ways to
streamline its processes helps you recruit and retain the right people, giving
you an edge over more traditional firms.</span></p>Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com3tag:blogger.com,1999:blog-1306804346602086244.post-57793494640628171972020-09-17T09:37:00.001+08:002020-09-17T09:37:44.660+08:00Upskilling your practice for the new new normal in accountancy<div style="text-align: justify;">
<span style="background-color: white; color: #232323; font-family: inherit; font-style: inherit;"><b>Firms already on the path to digitalisation will have seen this period of prolonged remote working and online collaboration as justification for their continued investment in technology. For those pioneering firms that see technology as an enabler for the growth of their practice, it is very much a key factor in their ability to not only survive, but to thrive in a post-COVID world.</b></span></div>
<div style="text-align: justify;">
<span style="background-color: white; color: #232323; font-family: inherit; font-style: inherit;"><br /></span></div>
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With so much reliance on technology, where does that leave the humble accountant? What now for your team of technical experts who have perhaps delivered services in the same way for many years? Whilst automation is expected to change 50% of accountancy and finance related jobs, the World Economic Forum estimates that it is <em style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; font-family: inherit; font-size: 100%; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">not</em> expected to eliminate more than 5% of them.</div>
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Accountants, as any tax professional will attest, are incredibly resilient and adaptive to change. They are poised for growth if they can take the opportunities that will present themselves over the coming years. One way to prepare for this opportunity is to build a practice ripe for technology to work with skilled professionals in your practice. </div>
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Upskilling your practice to work hand in hand with the technology to provide an efficient practice that keeps up with the remote working regulations changes, changing client expectations. Beyond building a competitive customer experience, you will need to build a practice that keeps up with the changing expectations of individuals in the workplace, shifting social norms and values, and new types and levels of connectivity and demographics.</div>
<h4 style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 20px; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 300; line-height: 25px; margin: 0cm 0cm 12pt; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px none currentcolor; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-weight: inherit; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;"><i>Learning from past economic downturns</i></span></h4>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin: 0cm 0cm 12pt; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;"><span style="border: 0px none currentcolor; box-sizing: inherit; font-family: inherit; font-size: 100%; font-style: inherit; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;"></span></span>In the early 1990s many practices understandably put recruitment on hold throughout the recession, with many cancelling graduate recruitment programs. A necessary move for cashflow perhaps, but within a few years this created a sizeable skills gap. There was a distinct shortage of part-qualified and semi-senior candidates coming through the ranks and it is very expensive to have fully qualified staff doing the work of part-qualifieds and semi-seniors.</div>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin-bottom: 32px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Firms with a little more agility were able to cherry pick the best candidates during the recession and were primed for growth in the period of economic recovery. The same pattern today. The firms that are able to adapt quickly and repurpose their business for the changing times are able to keep their existing talent and attract the best of the rest.</span></div>
<h4 style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 20px; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 300; line-height: 25px; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px none currentcolor; box-sizing: inherit; font-family: inherit; font-size: 100%; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;"><i>Learning to work with automation</i></span></h4>
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The synergy of accountant and machine can open doors to higher-value work, making practices more efficient, more productive, more interesting, and ultimately more meaningful. <span style="background-attachment: scroll; background-clip: border-box; background-color: white; background-image: none; background-origin: padding-box; background-position-x: 0%; background-position-y: 0%; background-repeat: repeat; background-size: auto; border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Automating routine tasks frees up time for your team to do more of what your client’s value most – providing insight and supporting their business ambitions.</span></div>
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Having the desire to work digitally creates momentum. Prioritise data analysis over data entry and valuable conversations with your clients will follow. <span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;"></span>Even with automation, the business of accountancy is still all about relationships.</div>
<h4 style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 20px; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 300; line-height: 25px; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px none currentcolor; box-sizing: inherit; font-family: inherit; font-size: 100%; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;"><i>Recruiting for change </i></span></h4>
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Change inevitably impacts greatest on your people. Ensuring they have the skills to operate effectively in a new and uncertain landscape is always difficult. The soft skills of yesterday will become the essential skills of tomorrow. Until now you may have been recruiting people with great inter-personal skills, who quickly make people feel at ease in their company, who make great use of body language and can build rapport effortlessly. Are those people able to manage relationships as effectively over a video call as they are in person? If they aren’t, they will certainly need to.</div>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin-bottom: 32px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Recruiting people who have a clear aptitude for change, a passion for new technology and the people skills needed to build strong connections with clients will be paramount. In addition to the expertise needed, these tech-loving accountants with the know-how in the profession and a passion for new ideas and innovative tech solutions will be keen drivers in the synergy between man and machine and the growth of advisory services in the business. </span></div>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin-bottom: 32px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; color: black; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Technical proficiency has limited value for those unable to communicate effectively in a language client will understand. </span></div>
<h4 style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 20px; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 300; line-height: 25px; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px none currentcolor; box-sizing: inherit; font-family: inherit; font-size: 100%; margin: 0px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;"><i>Bring in the new or upskill the old</i></span></h4>
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<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">It’s important to understand the skill set that you've got within your practice today. Have you got the right people with the skills to offer advisory services, work remotely with your clients and meet their ever-changing needs? </span></div>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin-bottom: 32px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">If not, is there the potential to upskill your existing team or do you need to bring in new talent? Have you got a team of technologists? This could be an opportunity to recruit people with those skills to enrich your offering to clients.</span></div>
<div style="border: 0px none currentcolor; box-sizing: inherit; color: #232323; font-family: inherit; font-size: 16px; font-style: inherit; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: inherit; line-height: 28px; margin-bottom: 32px; max-width: 100%; outline-style: none; outline-width: 0px; padding: 0px; vertical-align: baseline;">
<span style="border-bottom-color: currentColor; border-bottom-style: none; border-bottom-width: 0px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: currentColor; border-left-style: none; border-left-width: 0px; border-right-color: currentColor; border-right-style: none; border-right-width: 0px; border-top-color: currentColor; border-top-style: none; border-top-width: 0px; box-sizing: inherit; font-family: inherit; font-size: 100%; font-style: inherit; font-weight: inherit; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; max-width: 100%; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Investing in people, technology and relationships is ultimately not just a strategy for making it out of an economic downturn but a strategy for riding the economic upturn that inevitably follows.</span></div>
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Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-49153151239305508902020-09-10T08:52:00.000+08:002020-09-10T08:54:49.547+08:00Beyond the movement control order: employment & HR issues<span style="font-family: "arial";">Authors:
<i>Donovan Cheah (Partner) and Zi-Han Lim (Associate)</i> (<i>Donovan & Ho)</i></span><br />
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<span style="font-family: "arial";">www.dnh.com.my<o:p></o:p></span></div>
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<span style="font-family: "arial";"><br /></span></div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">With
the movement control order (MCO) creating many novel workplace issues, many
employers are still struggling to adjust to what it means to have “business as
usual” during the MCO.</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">Once
the MCO is lifted fully, workplaces will likely not be able to return to
normal. The possibility of restrictions to promote social distancing to curb
the spread of the COVID-19 virus may become a necessity and thus, compulsory.
The HR function will, therefore, play a pivotal role in balancing the welfare
of employees, with the need to minimise interruptions to business operations.</span><o:p></o:p></span></div>
</div>
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<span style="font-family: "arial";"><span style="color: black;">As
businesses look ahead, here are some employment and HR issues that employers
need to consider:</span><o:p></o:p></span></div>
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<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>1. <b>Implementing safety and sanitisation measures</b></span><o:p></o:p></span></div>
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<span style="font-family: "arial";"><span style="color: black;">Employers
should re-evaluate their current safety measures to prevent the spread of the
virus in the workplace. This include:</span><o:p></o:p></span></div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• having hand sanitisers at every entrance of the Company’s
premises</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• imposing a mandatory sanitisation policy for visitors</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• providing face masks</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• ensuring proper distancing in the seating arrangements for
employees</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• putting up notices to remind employees of hygiene
standards</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• imposing temperature checks on all visitors and employees
prior to entry to the premises</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• imposing a stricter health policy such as prohibiting sick
employees from working at the Company’s premises and requiring them to take
sick leave, and</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>• setting a travel policy to restrict non-essential business
travel and to remind employees not to travel to high-risk locations even in
their personal time.</span><o:p></o:p></span></div>
</div>
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<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>2. <b>Remote working/work from home</b></span><o:p></o:p></span></div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">The
MCO has shown us that for some businesses, working in the comfort of your own
house can still be productive. Employers are able to continue this even after
the MCO has been lifted, or introduce a rotation policy where different
departments can take alternate weeks off to work from home while the remaining
ones can work in the office.</span><o:p></o:p></span></div>
</div>
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<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>3. <b>Limit face-to-face meetings</b></span><o:p></o:p></span></div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">The
MCO has also demonstrated that many face-to-face meetings are non-essential,
and businesses can still communicate with their customers and employees using
technology. Employers can, therefore, limit the need for physical meetings by
using software, such as Google Hangouts, Zoom, Whatsapp video calls or
Facetime. This approach will also complement any work from home policy that is
implemented.</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>4. <b>Security</b></span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">If
working from home will be considered the “new normal”, employers need to look
into whether they have adequate infrastructure for cyber security to support
remote working. There is an increased risk of a breach as employees may not be
logged into your organisation’s network and may be using their own devices. As
there is less need to meet people face-to-face, there will be a corresponding
increase in the need for authentication and authorisation whenever employees
are dealing with third parties, preventing attacks, such as phishing and
malware. This is especially if the employees are dealing with sensitive or
confidential information. As such, employers should re-evaluate whether there
are any security gaps in their IT infrastructure that need to be addressed, as
this is a worthwhile, long-term investment given that the way we work is now
changing very rapidly.</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>5. <b>Cost-cutting measures</b></span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">When
the MCO is lifted in full and employees are allowed to go back to work, given
the current economic climate, companies should still look into practical
cost-cutting measures to ensure long-term sustainability of their operations.
From an HR perspective, this could include eliminating or suspending
non-essential fringe employee benefits, such as corporate gym memberships,
company dinners and entertainment or lifestyle/clothing allowances.
Discretionary bonuses or incentives can also be limited, reduced or removed.</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;"> <span style="mso-tab-count: 1;"> </span>6. <b>Reviewing HR guidelines</b></span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">Given
the impact of the COVID-19 outbreak, HR guidelines and policies ought to be
reviewed to ensure that they are adequate to support any measures that the
Company intends to take and that they are also commensurate with the Company’s
current financial standing and the overall economic climate.</span><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "arial";"><span style="color: black;">As
mentioned above, “nice to have” but not essential fringe benefits may have to
be looked into especially if they are offered to employees in writing via
company policy or in their contract of employment. Crucial policies that may
impact the Company’s financial position and salary costs, such as retrenchment
benefits, promotions, bonus and increment, must be re-looked at this juncture.
Other policies that are worth updating would include IT policies/use of own
devices policies, confidentiality policies and remote working/flexible working
hours policies.</span><o:p></o:p></span></div>
</div>
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<span style="color: black;"><span style="font-family: "arial";">Preparation
is the best defence against turbulent times, and thinking beyond the MCO may be
crucial if a company intends to stay afloat.</span></span></div>
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<span style="color: black; font-family: "arialmtpro"; font-size: 10.0pt;"><br /></span></div>
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<div style="text-align: center;">
<span style="background-color: white; color: #333333; font-family: "arial" , "tahoma" , "helvetica" , "freesans" , sans-serif; font-size: 14.85px; text-align: justify;">(Note: For further information about our </span><b style="background-color: white; color: #333333; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px; text-align: justify;">Asia Pacific Employment Law </b><span style="background-color: white; color: #333333; font-family: "arial" , "tahoma" , "helvetica" , "freesans" , sans-serif; font-size: 14.85px; text-align: justify;">subscription</span><b style="background-color: white; color: #333333; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px; text-align: justify;">, </b><span style="background-color: white; color: #333333; font-family: "arial" , "tahoma" , "helvetica" , "freesans" , sans-serif; font-size: 14.85px; text-align: justify;">contact us at </span><a href="mailto:my-sales@wolterskluwer.com" style="background-color: white; color: #6699cc; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px; text-align: justify; text-decoration-line: none;">my-sales@wolterskluwer.com</a><span style="background-color: white; color: #333333; font-family: "arial" , "tahoma" , "helvetica" , "freesans" , sans-serif; font-size: 14.85px; text-align: justify;"> (Malaysia) or </span><a href="mailto:sg-sales@wolterskluwer.com" style="background-color: white; color: #6699cc; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.85px; text-align: justify; text-decoration-line: none;">sg-sales@wolterskluwer.com</a><span style="background-color: white; color: #333333; font-family: "arial" , "tahoma" , "helvetica" , "freesans" , sans-serif; font-size: 14.85px; text-align: justify;"> (Singapore)).</span></div>
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kk7http://www.blogger.com/profile/08795869294733534231noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-65676420036100422682020-09-02T10:41:00.001+08:002020-09-02T10:41:43.168+08:00Guide on Digital Services by Foreign Service Provider (FSP)<div style="text-align: justify;">
The Royal Malaysian Customs Department has released a version 2 of their guide on Digital Services. The guide aims to provide better understanding to professionals and businesses on <b>''Digital Service'' </b>tax. The guide contain the following information:-</div>
<div style="text-align: justify;">
</div>
<ul>
<li>Implementation of Service Tax on Digital Services</li>
<li>Who is considered as a FSP</li>
<li>Who is considered as a consumer in Malaysia </li>
<li>Digital Services provided within the same group of company </li>
<li>Registration for FSP</li>
<li>Issuance of Tax invoice for FSP</li>
<li>Furnishing of returns</li>
<li>Duty to keep records for FSP</li>
</ul>
<div>
<br />
<br />
<br />
<br />
<b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Lochana Nanthacumar</b><br />
<div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">
Content Management Analyst</div>
<div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">
Wolters Kluwer Malaysia<br />
<br />
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<div>
<br /></div>
<div style="text-align: center;">
(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc;">my-sales@wolterskluwer.com</a> (Malaysia).</div>
</div>
</div>
</div>
</div>
Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com1tag:blogger.com,1999:blog-1306804346602086244.post-46598544513388605812020-08-28T09:41:00.000+08:002020-09-14T09:11:57.741+08:00What to do when an employee claims bullying during performance management?<span style="font-family: "times new roman" , serif; font-size: 12pt; text-align: justify;">Authors: <i>Aaron Goonrey
(Partner) and Isabel Hewitt (Lawyer) (Lander & Rogers)</i></span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times new roman" , serif; font-size: 12.0pt; line-height: 107%;">This article was
originally published in HRM Australia.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times new roman" , serif; font-size: 12.0pt; line-height: 107%;">____________________________________________________________________________</span></div>
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<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">A recent FWC case
highlights the importance of good record-keeping when employees make bullying
and harassment claims.</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Every
experienced HR practitioner knows that performance management is a
useful tool for employers and employees to work collaboratively to improve an
employee’s performance. </span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">However, in
some cases, constructive feedback during a performance management
process – even when delivered in a reasonable manner – can be difficult for employees
to hear. So how should HR professionals and managers respond when an employee
doesn’t take the news so well?</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">The answer to
this question lies in a recent Fair Work Commission (FWC) decision involving an
employee who claimed she was bullied around the same time she was placed on
a performance improvement plan (PIP).</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">In the decision, deputy
president Reg Hamilton said it would be “disappointing” and an “abuse of
process” if a normalised practice arose out of employees bringing unsubstantiated
bullying or other claims in response to an employer requiring someone’s
performance needed improvement.</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">A fair reaction or an overreaction?</span></b><b><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">In this case,
an employee brought an unfair dismissal application against her
former employer, Berwick Waters Early Learning Centre, alleging that her
decision to resign from her employment amounted to a constructive
dismissal. </span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">She claimed
the reasons for her resignation were her employer’s failure to address her
allegations of bullying and harassment against the employer and “other pending
matters”.</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">The alleged
harassment included issues with her performance management and the “rough
behaviour” of the centre director, who she alleged frequently yelled at her in
front of other colleagues. She claimed she had no choice but to resign, as she
felt the HR department did not investigate her bullying complaint. </span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">The employer
denied the bullying allegations, claiming the employee had, “simply taken
extreme exception to being brought into a procedurally fair and reasonable
performance meeting”.</span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Interestingly, she was placed on a PIP
on 1 November 2019 and brought allegations of bullying against her employer
just 10 days later. In the employer’s opinion, the employee’s unsubstantiated
claim of bullying and harassment made after the fact were a direct result of
her objection to being taken through the performance management process. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">The employer’s records showed it raised
numerous issues with the employee regarding her behaviour including lateness,
health and safety issues, leaving employees and families waiting in the
carpark, gossiping, not wearing the correct uniform and failing to provide
daily plans. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Ultimately on the evidence, the FWC
found she was not bullied, and the employer did not act inappropriately.
Accordingly, there was no constructive dismissal; the employee had just
resigned, the FWC found.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">In delivering the decision, the deputy
president Hamilton noted that, in the context of the employee’s case,
performance management discussions can be unpleasant but, “they are common and
necessary, and do not constitute bullying or inappropriate conduct”. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Key lessons for
employers <o:p></o:p></span></b></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">In this case, the FWC observed it is,
“unfortunately easy”, to respond to performance management with
counter-allegations of bullying. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">To safeguard against unsubstantiated
bullying and harassment claims during performance management processes,
employers should maintain best practice by keeping detailed records and notes
when transitioning an employee onto a PIP. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Should a bullying case arise from a
disgruntled employee, evidence about the performance issues in question will be
crucial in demonstrating the PIP was reasonable and warranted in the
circumstances.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Before engaging in a performance
management process, employers should consider the following questions:<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="background: white; color: black; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "times new roman" , serif; font-size: 12.0pt;">What are the performance issues being measured
against? <o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: black; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "times new roman" , serif; font-size: 12.0pt;">Has the employee been given a reasonable
opportunity to respond and improve on the performance issues? <o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: black; line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "times new roman" , serif; font-size: 12.0pt;">Is the performance management unambiguous in
terms of what is required? <o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">Being prepared to engage in performance
management is key. This case illustrates that employers should not be
apprehensive of possible claims if the reasons for performance management are
genuine, appropriate and well documented. <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">The reasoning in the decision of this
particular case is not new. It is consistent with earlier decisions regarding
performance management and counterclaims, including <i>Amie Mac v Bank of
Queensland Limited. </i></span><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">In that case, the employee was placed
on a PIP, in response to which she lodged an application with the Fair Work
Commission for an order to stop bullying. The FWC found that placing her on the
improvement plan was not unreasonable given the shortcomings in her
performance, which had been brought to her attention over a long period of
time.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 18.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "times new roman" , serif; font-size: 12.0pt;">These cases demonstrate that it’s
crucial for employers to have transparent and reasonable performance management
policies and processes, and accurate records of such processes that can be used
to justify the performance management process for particular employees. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 107%;">(Note: For further information on workplace ethics in
our <b>Asia Pacific Employment Law </b>and<b> Singapore Hands on
Guide - HR Manager </b>subscriptions<b>, </b>contact us at <a href="mailto:sg-sales@wolterskluwer.com">sg-sales@wolterskluwer.com</a> (Singapore)).<o:p></o:p></span></div>
kk7http://www.blogger.com/profile/08795869294733534231noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-9082536703052545372020-08-10T08:52:00.003+08:002020-08-10T10:39:15.068+08:00Emotional intelligence – valuable skill to create a harmonious workplace<div class="MsoNormal" style="text-align: justify;">
<b>By Kavitha Kesavan (Content
Management Analyst)</b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Emotional intelligence (EI) is the
ability to be smart with emotions as it plays an essential part in fostering positive
working relationships in an organization. <span style="background: white; color: #312418;">IQ will get an employee hired, but </span>EI<span style="background: white; color: #312418;"> is the ability to interact effectively
while managing their own emotions and others’ emotions that will help someone
move up the career ladder and determine success in life.</span><span style="background: white; color: #222222;"> </span><span style="background: white; color: #312418;"> Individuals communicate better, reduce their anxiety and
stress, avoid conflicts, improve relationships, empathize with others, and
effectively overcome life’s challenges with high level of EI.</span><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;">An
interesting question and answer by Daniel Goleman is extracted from </span><span lang=""><a href="http://www.danielgoleman.info/social-skills-and-eq"><span style="mso-bidi-font-style: italic;">http://www.danielgoleman.info/social-skills-and-eq</span></a></span><span lang="" style="mso-bidi-font-style: italic;">
on social skills.</span><br />
<b style="font-size: small;"><i><span lang=""><br /></span></i></b>
<b><i><span lang="">Q:</span></i></b><b><span lang=""> <i>Having good social skills is another component of EQ, but does that mean people who are shy or introverted don’t have as high an EQ? Again, how can one improve social skills?</i></span></b><br />
<span style="text-align: left;">Social competence takes many forms – it’s more than just being chatty.</span><b> </b>These abilities range from being able to tune into another person’s feelings and understand how they think about things, to being a great collaborator and team player, to expertise at negotiation. All these skills are learned in life. We can improve on any of them we care about, but it takes time, effort, and perseverance. It helps to have a model, someone who embodies the skill we want to improve. But we also need to practice whenever a naturally occurring opportunity arises – and it may be listening to a teenager, not just a moment at work.</div>
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</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;"></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
Daniel Goleman, psychologist and
author of the best-selling book <i style="font-family: "times new roman", serif;">Emotional
Intelligence</i>, established the importance of EI to business leadership and defined
five main qualities that make up EI.</div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="" style="font-size: 14pt; line-height: 107%;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="" style="font-size: 14pt; line-height: 107%;">Self-awareness</span></b><span lang="" style="font-size: 14pt; line-height: 107%;"> <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="" style="mso-bidi-font-weight: bold;">Self-awareness</span><span lang=""> is the ability
to recognize and understand one’s own emotions and moods and know how
this can impact ourselves, others, and our environment. Strong self-awareness
means having a clear understanding of each own’s strengths and weakness and <b>operating
with humility and kindness</b>.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Employees with low level of EI
often demonstrate direct their mood swings to certain colleagues and employees
with high level of EI will be able to understand their colleagues’ emotions and
will be able to accept and accommodate accordingly. This may cause conflict and
uneasiness in a workplace if the employees with low EI are not willing to seek
ways to change their habits as it is difficult to work with such colleagues.
Speaking out with a trusted people who will be able to help the employees and
attending motivational courses will be to assist employees who are keen in the
journey of creating a high EI workplace. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;">Self-regulation<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Daniel Goleman said,
“When emotions are running high, they certainly cannot be ignored – but
they can be carefully managed. This is called self-regulation, and it’s
the quality of EI that liberates us from living like hostages to
our impulses.” Leaders demonstrating EI will keep their worst impulses and
distressing emotions under control and remain stay calm and effective in the
most challenging times, such as during the COVID-19 pandemic. They
will be able to understand the stress that employees face on a daily basis in
global, complex, and high-pressured work environments. <b>An approachable
leader with self-reflection will be able to retain talents</b> at workplace as
they will comfortable and motivated to work with an emotionally balanced leader
and environment.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;">Motivation<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Self-motivated people have a passion
to work with extremely high standards for the quality and pursue goals with
persistence. They are not solely motivated by money or titles, but find the
motivation within themselves. A highly EI team will help improve productivity
of the workplace tremendously as they have a <b>personal drive to improve and
achieve</b>, committed to goals, take initiative to complete a task, and
readiness to act on opportunities, and optimism and resilience.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">
Apart from self-motivation, EI also includes on <b>how we motivate others in a
team</b>. People with positive energy and vibes often inspire others to be
super motivated, especially during a challenging situation. This will help retaining
good employees, and creating a sense of loyalty which means they are more
likely to work harder for employers. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Psychologist Abraham Maslow’s <b>Hierarchy
of Needs Theory</b> is relevant in identifying factors essential for employee motivation.
Usually a person beginning their career will be very concerned with <b>physiological
needs</b> such as adequate wages and security needs to fulfill the basic need
for food, water and shelter etc. Workplace hazards should be addressed and
resolved immediately to ensure employee’s safety is guaranteed and they do not
feel threatened.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Employees desire to work in an environment
where they are accepted in the organization and have some interaction with
others. Therefore, creating a workplace that harbors opportunities for
participation and interaction with others to promote <b>a sense of
belongingness</b> is encouraged. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">The need for appreciation and
respect is another important element for motivation. A strong level of <b>self-esteem</b>
can make you feel better and gives a boost to your confidence that can make you
feel empowered and perhaps, even improve your relationships at workplace. Meaningful
job title, job perks, awards, a nice office, business cards, workspace, etc.
are also important to an employee’s esteem. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang=""><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="">Self-actualized</span></b><span lang=""> people seek fulfillment
and change through individual development. Self-actualized employees have
leadership traits and are always prepared for new enhancements and challenges
in relation to their job and are prepared to move out of their comfort zone. <b>Self-actualized
people are humble</b>, not disturbed by small matters and are able to accept
their flaws for growth. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;">Empathy</span></b><span lang="" style="font-size: 14pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Empathy is the capacity to feel
compassion for others, put yourself in their shoes and have an understanding to
help them in times of need. Offering a genuine response to people’s concerns
and connecting with them will be able to retain talents at workplace. Allowing
flexible working arrangements for employees that need to care for kids or
elderly parents is an encouraged approach. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="">Employees are much more likely to
work smoothly with a friendly face versus someone that’s cold or
unapproachable. For instance, if a new co-worker is having trouble adhering to
a particular workplace culture or policy, co-workers tend to assume that they
are being negligent or otherwise aloof. However, chances are they require time
to adapt to the new culture. <b>Co-workers with high level of EI</b> <b>will
give the new hire the benefit of the doubt, respect their way of getting adjusted
to the new culture and</b> <b>make them feel comfortable in the workplace before
passing judgment on their behavior in the office.</b></span><span lang="" style="background: white; color: #504b47;"> </span><span lang="">Practicing patience with
your co-workers is a key to demonstrate empathy.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="" style="font-size: 14pt; line-height: 107%;">Social skills<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;">Social skills are the ability to interact with
others that are considered as fundamental to human </span>development (Odom et al. 1992). Good relationships at workplace will help
people to get along well with others and help to perform better at jobs as they
will feel comfortable approaching their co-worker for a discussion. When you
show respect for others by being polite and using good manners in the
workplace, people will show respect for you. Active listening which means being
fully engaged while listening to someone talk also represent a good social
skill.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
Gossiping is definitely <b style="font-family: "times new roman", serif;">NOT</b>
part of strong social skills even though gossipmongers tend to be “friendly” to
get their message through to lower a colleague’s reputation in the eyes of
other colleagues due to their jealousy or insecurity. Gossipmongers are
indisputable cancer in the workplace. Workplace gossip leads to attrition
due to good employees leaving the company because of an unhealthy work
environment. Gossiping tends to erode morale, hurt feelings and reputations,
lowers productivity and creates divisiveness among employees as people take
sides. A rule of thumb to identify gossips would be, “<b style="font-family: "times new roman", serif;"><i>if you would not be
saying that about me in my presence, then it should be avoided</i></b><i style="font-family: "times new roman", serif;">.</i>”
Warning or terminating a gossipmonger acts a deterrence to other employees to
respect other co-workers and to keep the positive vibes ongoing.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span lang="" style="mso-bidi-font-style: italic;">A workplace with high EI culture <span style="mso-bidi-font-weight: bold;">encourages retention of employees, loyalty
and improved work performance as a happy and healthy workplace environment is
highly beneficial for employees’ productivity and profitability of
organizations.</span></span></div>
<div class="MsoNormal" style="tab-stops: 432.0pt; text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="tab-stops: 432.0pt; text-align: justify;">
<span lang=""><br /></span></div>
<div class="MsoNormal" style="tab-stops: 432.0pt; text-align: justify;">
<span lang="">(Note: For further
information on workplace ethics in our <b>Asia Pacific Employment Law </b>and<b>
Singapore Hands on Guide - HR Manager </b>subscriptions<b>, </b>contact us at </span><span lang=""><a href="mailto:sg-sales@wolterskluwer.com">sg-sales@wolterskluwer.com</a></span><span lang=""> (Singapore)).<o:p></o:p></span></div>
<br />kk7http://www.blogger.com/profile/08795869294733534231noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-64530827992806077712020-08-03T10:43:00.000+08:002020-08-03T10:48:11.002+08:00Guide on Information Technology Services <div class="hP" origin-xpath="dp" style="background-color: white; color: #333333; font-family: Helvetica, Arial, sans-serif; font-size: 15px; line-height: 20px; margin-bottom: 1em; margin-top: 1em;">
The Royal Malaysian Customs Department published a guide on <b style="font-style: italic;">information technology services. </b>This guide seeks to assist taxpayers to understand the service tax treatment on information technology services. </div>
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The guide illustrates the following:</div>
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<li class="hP none" origin-xpath="dui" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• imposition and scope of tax</li>
<li class="hP none" origin-xpath="dui2" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• terminology</li>
<li class="hP none" origin-xpath="dui3" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• general operations of the industry and overview of information technology services</li>
<li class="hP none" origin-xpath="dui4" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• charging of service tax</li>
<li class="hP none" origin-xpath="dui5" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• service tax treatment on information technology services</li>
<li class="hP none" origin-xpath="dui6" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• exemption from payment of service tax (business-to-business exemption)</li>
<li class="hP none" origin-xpath="dui7" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• treatment on imported taxable services</li>
<li class="hP none" origin-xpath="dui8" style="color: #333333; line-height: 20px; list-style-type: none; margin: 0px 0px 1em;">• responsibility of a registered person</li>
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<b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Lochana Nanthacumar</b><br />
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Content Management Analyst</div>
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Wolters Kluwer Malaysia<br />
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(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc; text-decoration-line: none;">my-sales@wolterskluwer.com</a> (Malaysia).</div>
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Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com0tag:blogger.com,1999:blog-1306804346602086244.post-77664433499082667262020-07-10T08:56:00.000+08:002020-07-10T08:59:43.265+08:002021 Budget Our Finance Minister, Tengku Datuk Seri Zafrul Tengku Abdul Aziz announced that our 2021 budget will consist of four broad themes:-<br />
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<li>Caring for the people</li>
<li>Steering the economy</li>
<li>Sustainable living</li>
<li>Enhancing public service delivery</li>
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<b>Caring for the people</b></div>
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This theme will prominently feature education, employment, social protection and social mobility. The government wants to build new foundations for our economic and and social systems to create a fairer and more wholesome future. </div>
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<b>Steering the economy</b></div>
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This theme will consist ensuring gross domestic product (GDP) growth for 2021, increasing foreign direct investment (FDI) and consumer confidence. </div>
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<b>Sustainable living</b></div>
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Despite the Covid-19 pandemic, the momentum for sustainable investing had not slow down. In fact, companies that embraced and practised environmental, social and governance (ESG) performed better. In Malaysia, our current ESG related incentives include:</div>
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<li style="text-align: justify;">Tax exemptions for management fee incomes for fund management companies managing socially responsible investing (SRI) funds and syariah compliant funds</li>
<li>The extension of tax deduction for the cost of issuing SRI sukuk</li>
<li>The extension of the green investment tax allowance (GITA)</li>
<li>Green income tax exemption (GITE)</li>
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<b>Enhancing public service delivery </b></div>
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Under this scheme, the government intends to support the people and businesses and become more outcome-focused in a targeted manner. Tengku Zafrul said the measures introduced should be impacting live and livelihoods in a meaningful way and not just about the amount of funds disbursed. </div>
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<i><span style="color: #cc0000;">The upcoming budget is scheduled to be tabled on 6 November 2020. We'll just have to wait patiently until then! </span></i><br />
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<b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px;">Lochana Nanthacumar</b><br />
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Content Management Analyst</div>
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Wolters Kluwer Malaysia<br />
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Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com4tag:blogger.com,1999:blog-1306804346602086244.post-23338118907847479002020-07-03T09:33:00.000+08:002020-07-03T09:36:34.795+08:00Sales and Service Tax (SST) Updates The Royal Malaysian customs department issued two new guides/schemes on its web recently:-<br />
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<li>Approved Major Exporter Scheme (AMES)</li>
<li>Guide on Transmission and Distribution of Electricity Services. </li>
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<b>Approved Major Exporter Scheme (AMES)</b></div>
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This scheme was released under the Sales Tax (Amendment) Regulations 2020 and came into operation on 1 July 2020. The amendment contains a new part, IX A (AMES) which details out the following:-</div>
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<li>Application for Approval</li>
<li>Validity for Approval</li>
<li>Exemption from Payment of Sales Tax </li>
<li>Goods not eligible for Exemption from Payment of Sales Tax </li>
<li>Variations, Suspension and Revocation of Approval</li>
<li>Sales Tax Due and Payable</li>
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<b>Guide on Transmission and Distribution of Electricity Services</b></div>
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This guide was published to help taxpayers in understanding the service tax treatment on the provision of electricity services. This guide contains the following details:-</div>
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<li>Service Tax Treatment on the Provision of Electricity Services</li>
<li>Treatment of Service Tax Electricity Services in Designated Area and Special Area </li>
<li>Registration and Responsibilities of a Registered Person</li>
<li>Frequently Asked Questions</li>
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<b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;"><br /></b><br />
<b style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">Lochana Nanthacumar</b><br />
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Content Management Analyst</div>
<div style="background-color: white; color: #333333; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 14.85px; text-align: justify;">
Wolters Kluwer Malaysia<br />
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(Note: For further information about our <b>Sales and Service Tax (SST) subscription, </b>contact us at <a href="mailto:my-sales@wolterskluwer.com" style="color: #6699cc; text-decoration-line: none;">my-sales@wolterskluwer.com</a> (Malaysia).</div>
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Lochanahttp://www.blogger.com/profile/06419505034576827427noreply@blogger.com1