{"id":12945,"date":"2022-01-03T15:45:17","date_gmt":"2022-01-03T07:45:17","guid":{"rendered":"https:\/\/www.kwap.okie.my\/?post_type=prima_ekuiti&p=12945"},"modified":"2022-01-20T18:38:13","modified_gmt":"2022-01-20T10:38:13","slug":"strategi-cukai","status":"publish","type":"prima_ekuiti","link":"https:\/\/www.kwap.gov.my\/stg\/prima_ekuiti\/strategi-cukai\/","title":{"rendered":"Strategi Cukai"},"content":{"rendered":"\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Strategi Cukai<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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SYARIKAT PRIMA EKUITI (UK)LIMITED - STRATEGI CUKAI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dokumen ini diluluskan oleh ahli Lembaga Prima Ekuiti (UK) Limited yang menetapkan pendekatan syarikat untuk menjalankan urusan cukai dan menangani risiko cukai bagi tahun berakhir 31 Disember 2018.<\/p>

\u00a0<\/p>

Prima Ekuiti komited untuk:<\/p>

Mematuhi semua undang-undang dan peraturan terpakai berkaitan dengan aktiviti-aktiviti cukainya;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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  • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMengekalkan hubungan yang terbuka dan jujur dengan pihak berkuasa cukai berdasarkan kerjasama dan integriti; \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMemastikan bahawa strategi cukai yang diamalkan adalah konsisten dengan strategi keseluruhan syarikat;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMenerapkan amalan ketekunan dan berhati-hati dalam pengurusan risiko cukai kami, dan memastikan bahawa tadbir urus cukai adalah wajar; dan \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMenggunakan insentif dan pelepasan untuk meminimumkan kos cukai dalam menjalankan perniagaan kami manakala memastikan bahawa pelepasan ini tidak digunakan untuk tujuan yang diketahui bercanggah dengan hasrat undang-undang.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    PENGURUSAN RISIKO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Kesanggupan kami untuk mengambil risiko cukai adalah rendah. Model perniagaan kami dan struktur operasi adalah jelas dan tidak tertakluk kepada penghakiman penting dalam aplikasi undang-undang cukai. Kami tidak berhasrat untuk memanipulasikan urusan perniagaan agar dapat meminimumkan liabiliti cukai yang tidak munasabah dan menyasarkan untuk membayar amaun cukai yang mencukupi mengikut hasrat undang-undang di bawah bidang kuasa, yang dengannya kami mempunyai keteguhan ekonomi.<\/p>

    \u00a0<\/p>

    Risiko-risiko cukai yang ditaksir mengikut kes, membenarkan syarikat untuk membuat kesimpulan yang tepat mengenai cara pengurusan setiap risiko individu.\u00a0 Ketika terdapat ketidakpastian mengenai sejauh mana undang-undang\u00a0 cukai yang penting harus diamalkan, nasihat luaran diperoleh untuk menyokong proses membuat keputusan syarikat.<\/p>

    \u00a0<\/p>

    Apabila mengkaji semula risiko-risiko cukai berkenaan dengan sesuatu keputusan atau tindakan khusus, syarikat memastikan perkara-perkara berikut dipertimbangkan:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tTanggungjawab undang-undang dan fidusiari para pengarah dan kakitangan; \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tKehendak mana-mana dasar atau prosedur dalaman yang berkaitan;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPengekalan reputasi korporat syarikat, mengambil kira cara tertentu kami berinteraksi dengan masyarakat di sekeliling;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tManfaat cukai dan impak terhadap keputusan syarikat yang dilaporkan berbanding dengan potensi kos kewangan yang terlibat, termasuk risiko denda dan faedah; dan\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAkibat lebih besar potensi ketidaksetujuan dengan pihak berkuasa cukai, dan mana-mana impak yang mungkin terhadap hubungan dengan mereka. \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      PERANCANGAN CUKAI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Manakala kami menjalankan perniagaan yang kos efektif sejajar dengan tanggungjawab kami terhadap para pemegang saham dan pelanggan, dari segi cukai, kami hanya menggunakan pelepasan cukai yang sah bagi tujuan yang dicadangkan oleh Parlimen. Kami tidak:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t
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      • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tterlibat dalam perancangan cukai agresif;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tberusaha untuk menstruktur urus niaga buatan, yang dengannya keputusan adalah tidak konsisten dengan akibat ekonomi yang mendasarinya; atau\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
      • \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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        \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tmenggalakkan pengelakan cukai atau membenarkan amalan cukai yang menyalahi etika dan budaya atau undang-undang.\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Kami percaya dalam menjaga reputasi dan hubungan kami dengan pelanggan, pemegang saham dan pihak berkuasa cukai dan kami tidak tertakluk kepada pengaruh pemegang saham yang tidak wajar.<\/p>

        \u00a0<\/p>

        Kami akan mendapatkan nasihat cukai luar sekiranya sesuai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        PENDEKATAN TERHADAP URUSAN DENGAN HMRC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Dasar umum syarikat adalah untuk menjadi telus dan proaktif dalam semua interaksi dengan HMRC menerusi mesyuarat-mesyuarat tetap dan komunikasi dengan HMRC.<\/p>

        \u00a0<\/p>

        Kami mempunyai hubungan kerja yang terbuka, jujur dan positif dengan HMRC. Kami komited untuk memberikan pendedahan segera dan ketelusan dalam semua urusan cukai dengan HMRC. Kami menyedari bahawa akan ada bidang tafsiran undang-undang yang berbeza antara kami dengan HMRC dan dengan berlakunya perkara ini, kami akan terlibat dalam perbincangan proaktif untuk mencari kesimpulan bagi apa-apa perkara secepat mungkin.<\/p>

        \u00a0<\/p>

        Sebarang kesilapan yang tidak disengajakan dalam penyerahan penyata cukai dan pengiraan cukai kepada HMRC didedahkan sepenuhnya secepat mungkin dilaksanakan selepas dikenal pasti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        Prima Ekuiti (UK) Limited menganggap penerbitan maklumat ditetapkan di atas mematuhi kewajipan di bawah perenggan 16 Jadual 19 Akta Kewangan 2016 (kewajipan untuk menerbitkan strategi cukai).<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":0,"parent":0,"template":"","categories":[],"class_list":["post-12945","prima_ekuiti","type-prima_ekuiti","status-publish","hentry"],"acf":[],"yoast_head":"\nStrategi Cukai - KWAP<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Strategi Cukai - KWAP\" \/>\n<meta property=\"og:description\" content=\"Home SYARIKAT PRIMA EKUITI (UK)LIMITED – STRATEGI CUKAI Dokumen ini diluluskan oleh ahli Lembaga Prima Ekuiti (UK) Limited yang menetapkan pendekatan syarikat untuk menjalankan urusan cukai dan menangani risiko cukai bagi tahun berakhir 31 Disember 2018. \u00a0 Prima Ekuiti komited untuk: Mematuhi semua undang-undang dan peraturan terpakai berkaitan dengan aktiviti-aktiviti cukainya; 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