Loan to Director deemed to derive Interest Income!

star84

如果是公司的员工借钱呢？借了很大笔以下的

WANAKA

star84 发表于 25-4-2014 03:33 PM
如果是公司的员工借钱呢？借了很大笔以下的

什么理由可以借将多的钱？

WANAKA

50912cmea 发表于 3-1-2014 12:56 PM
如果是 director 自己的公司，也是 shareholder 的话，

那个 dividend payable 应该可以变成 amount d ...

假如公司损失也可以宣布DIVIDEND？

WANAKA

OOICS 发表于 3-1-2014 11:30 AM
那一開始就直接declare dividend就好咯。那就沒有advance to director嘛。反正dividend也不會再tax。但de ...

可以DECLARE TAX EXEMPTED DEVIDENT？

WANAKA

shella 发表于 20-12-2013 04:44 PM
IRB会有那么好和我们讲fair？

你们已经准备好没有？

shella

WANAKA 发表于 15-5-2014 04:31 PM
你们已经准备好没有？

还没

WANAKA

shella 发表于 15-5-2014 08:07 PM
还没

不担心中TAX？ 还等什么？

cfatt

WANAKA 发表于 14-5-2014 03:15 PM
假如公司损失也可以宣布DIVIDEND？

可以的，declare dividend 是看cash flow的

WANAKA

cfatt 发表于 17-5-2014 02:00 AM
可以的，declare dividend 是看cash flow的

dividend不是应该有PROFIT 财分MEH？

cfatt

WANAKA 发表于 19-5-2014 09:23 AM
dividend不是应该有PROFIT 财分MEH？

P&L loss 还是可以的, 但是balance sheet 就一定要retained profits.

shella

WANAKA 发表于 16-5-2014 02:39 PM
不担心中TAX？ 还等什么？

等钱。。。。。。。。。。。。。。。

WANAKA

shella 发表于 20-5-2014 08:21 AM
等钱。。。。。。。。。。。。。。。

准备钱给TAX＝投降？

WANAKA

cfatt 发表于 20-5-2014 01:02 AM
P&L loss 还是可以的, 但是balance sheet 就一定要retained profits.

没有其他方法？

WANAKA

50912cmea 发表于 3-1-2014 12:56 PM
如果是 director 自己的公司，也是 shareholder 的话，

那个 dividend payable 应该可以变成 amount d ...

2014 开始 DIRECTOR 将要吃自己。。。。。

50912cmea

WANAKA 发表于 20-5-2014 09:10 AM
没有其他方法？

慢慢等 CA 变！

How to: Shareholder dividends - Solvency test

WANAKA

50912cmea 发表于 20-5-2014 03:10 PM
慢慢等 CA 变！

How to: Shareholder dividends - Solvency test

当是LOAN TO RELATED 公司NEH？。。。。。。。

50912cmea

WANAKA 发表于 20-5-2014 03:28 PM
当是LOAN TO RELATED 公司NEH？。。。。。。。

不明白

WANAKA

50912cmea 发表于 20-5-2014 03:34 PM
不明白

DIRECTOR 帮A，B，C公司 借钱。

＝


DR COMPANY A，B，C
CR DIRECTOR A／C

＝零DIRECTOR A／C。。。。


OK？

50912cmea

WANAKA 发表于 20-5-2014 03:39 PM
DIRECTOR 帮A，B，C公司 借钱。

＝

Ok 明白了！

From Interest-Free Loan to Directors of Companies

In any case, with the introduction of the Income Tax (Transfer Pricing) Rules 2012, Rule 12 (1) of the said Rules require that “Any person in a controlled transaction who provides or receives financial assistance, directly or indirectly, to or from another person with or without consideration shall determine the arm’s length interest rate for such assistance.” Therefore, the company that gives financial assistance (ie. interest-free loan) to the directors would have to account for a deemed interest income (even though none has been actually charged or received by the company) which would be taxed on the company.

如果是这样的话，那应该是所有的 loans/advances (financial assistance) to any company or person at below market interest rates should be deemed to derive interest income calculated at the prevailing market interest rates, 包括那些 interest-free loans to related companies, related parties and employees... 统统杀完

WANAKA

50912cmea 发表于 20-5-2014 03:59 PM
Ok 明白了！

From Interest-Free Loan to Directors of Companies

统统杀完？

那BALANCE SHEET UNDER CURRENT ASSESTS 全部将TAX？

这ACT 不只是说DIRECTOR。。。。。。。还包括COMPANY FINANCE ASSISTANT。。。。


RELATED COMPANY 也中。。。。。


TRADE DEBTORS 也可以算是FINANCE ASSISTANT。。。。