Would an SME be taxed for sales transacted within the financial year, even if payment hasn’t been received?

Short answer:

Yes — under Malaysia’s accrual-based tax system, revenue is taxable when it’s earned, not when it’s received.

Malaysia follows the accrual basis for tax reporting. Here’s what that means:

1. Revenue is recognized when earned

→ Goods delivered or services rendered within the financial year are taxable, even if payment is delayed.

2. Receivables are taxable

→ If an invoice is issued and the customer is legally obligated to pay, the amount is considered taxable income.

3. Cash received ≠ taxable timing

→ Payment timing doesn’t affect when income is taxed — it’s the transaction date that matters.

4. Bad debt relief is possible

→ If the debt becomes irrecoverable and is properly documented, a deduction may be claimed in the year it’s written off (refer LHDN's Public Ruling No. 4/2019). 

5. Tax estimate revisions allowed

→ SMEs can revise their CP204 tax estimates in the 11th month to reflect slower collections and ease cash flow pressure.

In today’s hiring landscape, I’ve noticed a troubling trend: the title Personal Assistant is being loosely advertised, often filled by fresh graduates or junior staff with little understanding of the role’s true scope.

Let me be clear—being a PA is not about clerical support. It’s not just scheduling meetings or answering calls. A true PA is a strategic extension of the executive’s presence. Someone who:

• Anticipates needs before they’re spoken.

• Handles sensitive business and personal matters with discretion.

• Manages complexity with calm, clarity, and emotional intelligence.

• Acts as a buffer, a sounding board, and sometimes a decision-maker.

I speak this from experience. I’ve been a Personal Assistant by profession to business owners, major shareholders of public listed groups, and C-suite executives. In some cases, I was entrusted with board-level decisions, executive authority, and the responsibility to represent the company and its leadership in high-stakes environments.

So when I see job ads offering RM2,500 for a “PA” with no experience required, I pause. Because this isn’t just a mislabel—it’s a misunderstanding of what leadership support truly means.

If you’re hiring a PA, ask yourself:

• Do I need someone to manage tasks—or someone who can manage trust?

• Am I looking for a clerk—or a confidant?

• Am I ready to invest in someone who will grow with me, challenge me, and protect my time and reputation?

Let’s stop treating the PA role as a stepping stone or a filler. It’s a strategic position that deserves clarity, respect, and the right candidate.

And if you’re a young professional aspiring to be a PA—seek mentorship, shadow seasoned leaders, and learn the art of discretion, anticipation, and strategic thinking. The role is powerful, but it must be earned.

Let’s raise the bar. Not every Tom, Dick, or Harry should be called a PA.

Andreano 

A Fellow Ex-PA (25 years)

Founders, startups, SMEs—don’t let cash flow be an afterthought.

A healthy cash flow means:

- Paying your team on time

- Seizing growth opportunities

- Sleeping better at night

Track it. Forecast it. Respect it.

Your business doesn’t run on hope—it runs on cash.

Struggling to get a grip on your business’s cash flow?

Whether you're just starting or scaling up, I can help you plan, forecast, and stay in control.

👉 DM me or drop an inquiry via my website’s contact page—let’s make your cash flow work for you.

As a Small and Medium-sized Enterprise (SME) owner, you're likely always looking for ways to cut costs and maximize efficiency. In the early days, or even as an ongoing habit, using a free email address like @gmail.com or @yahoo.com might seem like a sensible way to save a few ringgit. After all, it’s readily available and doesn't come with a direct upfront cost.

However, while freemail might seem convenient on the surface, it can actually be costing your business in ways you might not have considered. Let's delve into the often-overlooked downsides and why investing in a branded email address (like yourname@yourcompany.com.my) is a crucial step towards building a stronger, more credible, and ultimately more successful SME.

The Erosion of Professionalism and Trust:

Think about it from your customer's perspective. When they receive an email from ampangjayaelectricals2023@freemail.com, does it instill the same level of confidence as an email from enquiry@ampangjayaelectricals.com.my? The former can inadvertently project an image of a hobbyist or a very small, perhaps less established, operation.

In today's competitive market, building trust is paramount. A branded email address immediately signals that you are a legitimate, serious business that has invested in its identity. It reinforces your brand name with every single communication, increasing brand recall and recognition.

Missed Branding Opportunities:

Every email you send is a chance to reinforce your brand. With freemail, that valuable real estate is promoting a third-party service, not your own business. A branded email consistently puts your company name in front of your clients, suppliers, and partners, subtly strengthening your brand presence with every interaction.

The Perception of Security and Reliability:

Freemail accounts, while generally secure, can be more susceptible to being flagged as spam or phishing attempts compared to emails coming from a custom domain. This can lead to important communications being missed by your clients or your own outgoing emails ending up in spam folders.

Furthermore, having a branded email often allows you access to more robust security features and spam filtering provided by business-grade email hosting services, offering better protection for your communication and data.

Limited Functionality and Scalability:

As your SME grows, your communication needs will become more complex. Freemail accounts often lack the advanced features that streamline business operations, such as:

Shared Inboxes: Difficult to manage team communication effectively.

Email Aliases: Limits the ability to create department-specific emails (e.g., sales@, support@).

Larger Storage Limits: Can become restrictive as your business communications increase.

Integration with Business Tools: May not seamlessly integrate with CRM systems, project management software, or other essential business applications.

Branded email solutions, provide a scalable infrastructure and a suite of integrated tools designed to support growing businesses.

The Surprisingly Low Cost of Professionalism:

Many SMEs hesitate to switch to branded email due to the perceived cost and technical complexities. However, the reality is that setting up a branded email is often surprisingly affordable, especially when bundled with website hosting. Here in Malaysia, numerous providers offer cost-effective plans that can fit even the tightest budgets. The long-term benefits in terms of enhanced credibility, branding, and efficiency far outweigh the minimal investment.

Taking the Leap: It's Easier Than You Think!

The technical hurdles of setting up a branded email are often overstated. The process typically involves:

Registering a Domain Name: Choosing a web address for your business (e.g., yourcompany.com.my).

Choosing an Email Hosting Provider: Selecting a service that will host your email accounts.

Setting Up Your Email Accounts: Creating the specific email addresses you need.

Configuring Your Devices: Connecting your new email accounts to your computers and smartphones.

While this might seem daunting, many hosting providers offer user-friendly interfaces and excellent customer support to guide you through the process. 

Ready to Elevate Your SME's Image?

Don't let the subtle drawbacks of freemail hinder your business growth and professionalism. Investing in a branded email address is a small step that yields significant returns in terms of credibility, branding, and operational efficiency.

Are you ready to take that step? I understand that the initial setup might seem a little intimidating, but you don't have to go it alone. I'm here to assist SMEs like yours in making this crucial upgrade. From guiding you through the domain registration process to setting up your very first branded email account, I'll provide the support you need to make the transition smooth and hassle-free.

Contact me today for a personalized quote and let's start building a more professional image for your SME!

Is workplace oppression affecting you—or are you unknowingly contributing to it? This video explores the impact of workplace dynamics and how we can create a positive, fair, and motivating environment for everyone. Let's learn, grow, and foster a culture of respect together.

#WorkplaceCultureMatters #EndWorkplaceOppression #PositiveWorkEnvironment #LeadershipAwareness #InclusiveLeadership #EmpoweredWorkforce #RespectInTheWorkplace #TeamDynamicsInsight #CulturalShiftNow #GrowTogetherMindset #FairnessAtWork #MotivatingWorkplaceTips #OrganizationalWellbeing #HumanCentricLeadership #WorkplaceReflectionMoments.

Workplace surveillance is a complex issue with both benefits and challenges. While it helps employers track productivity, safety, and compliance, excessive monitoring can foster distrust, stress, and reduced creativity among employees. To create a balanced and ethical work environment, surveillance should be transparent, fair, and aligned with organizational values—respecting employees' privacy and well-being. Instead of micromanaging or controlling workers, businesses should use surveillance as a tool to support, guide, and enhance performance, fostering a workplace culture that promotes motivation and growth.

#WorkplaceSurveillanceEthics #TransparencyAtWork #TrustDrivenCulture #EmployeeWellbeingMatters #BalancedMonitoring #HumanCentricLeadership #PrivacyInTheWorkplace #ProductivityWithPurpose #GrowthOverControl #EthicalBusinessPractices #MotivatingWorkplaces #OrganizationalCultureShift #SupportiveLeadershipTools #FairWorkplaceStandards #PerformanceWithoutMicromanagement.

Struggling to handle disagreements? You're not alone. Many find it frustrating when others challenge their opinions, but differing perspectives aren't threats—they’re opportunities for growth. Instead of seeing opposition, recognize the value in diverse viewpoints.

Embracing healthy discourse fosters personal development, effective communication, and mutual respect. Listening with an open mind, engaging in constructive discussions, and acknowledging different perspectives strengthen relationships and encourage critical thinking.

So, next time a disagreement arises, shift your mindset—curiosity leads to discovery! Manage that ego; a balanced perspective paves the way for better conversations and meaningful connections.

#HandlingDisagreements #GrowthThroughDialogue #ConstructiveConversations #CriticalThinkingCulture #HealthyDiscourseMatters #OpenMindLeadership #EgoInCheck #MutualRespectJourney #PerspectiveShiftTools #CommunicationWisdom #CuriosityLeadsToGrowth #EmpoweredByDiscussion #MindfulDebates #RelationshipBuildingTips #LeadershipThroughListening.

Being action-oriented is one of the most important skills you can have in today's competitive and fast-paced world. It means that you are proactive, decisive, and resourceful and that you can take on challenges and opportunities with enthusiasm and confidence. Being action-oriented also means that you are not a complainer, but a problem-solver who can find creative solutions and get things done.

Complaining is a waste of time and energy. It doesn't help you achieve your goals, it only makes you feel worse and lowers your morale. Complaining also affects your reputation and your relationships with others. No one likes to work with a complainer who is always negative, pessimistic, and uncooperative. Complainers are seen as weak, lazy, and ineffective.

The opposite of complaining is being action-oriented. When you are action-oriented, you don't dwell on the problems, you focus on the solutions. You don't wait for someone else to tell you what to do, you take the initiative and do it yourself. You don't let fear or doubt stop you, you make decisions and act on them. You don't blame others or make excuses, you take responsibility and learn from your mistakes.

Being action-oriented is not only good for your career but also for your personal life. It helps you achieve your goals, improve your skills, and grow as a person. It also makes you happier, healthier, and more fulfilled. Being action-oriented is a choice that you can make every day, in every situation. It is a mindset that you can cultivate and practice until it becomes a habit.

NEWS FLASH: Complainers are usually strikes-off from the promotion and rewards consideration list. And you ask, “After so many years, where was the promotion and the rewards?” [unless you were unfortunate to work under an exploitative employer]

#ActionOrientedMindset #SolutionDrivenLeadership #NoMoreComplaining #ProactiveGrowth #TakeInitiativeDaily #CreativeProblemSolving #MindsetOfExcellence #PerformanceOverExcuses #ResponsibilityFirst #CareerGrowthTips #DecisiveLeadership #HabitsOfSuccess #PositiveWorkEnergy #FulfillmentThroughAction #PromotionMindsetUnlocked.

Strong interpersonal skills are essential for workplace success, fostering harmony and effective communication with colleagues, leadership, and external partners. One key factor in developing successful workplace relationships is eliminating prejudice—approaching every interaction with professionalism, an open mind, and fairness.

Prejudiced mindsets can lead to office politics, workplace divisions, discrimination, and exclusion, ultimately impacting productivity and morale. Many workplace conflicts stem from assumptions rather than facts, reinforcing unnecessary barriers between teams. Instead of forming opinions based on hearsay, professionals should strive to foster collaboration, respect, and inclusivity.

To create a thriving, unified workplace, employees must put aside bias, embrace open dialogue, and build connections based on understanding. Diversity drives success, and a respectful work culture enhances both teamwork and business growth. Let's champion fairness and strengthen workplace relationships—because inclusivity fuels innovation and progress!

#InterpersonalSkillsMatter #InclusiveWorkplaceCulture #NoToPrejudice #OfficePoliticsAwareness #RespectfulCommunication #TeamHarmonyTips #CollaborateWithRespect #AssumptionFreeZone #ProfessionalFairnessFirst #OpenDialogueTools #WorkplaceDiversityWins #UnifiedWorkCulture #BiasFreeLeadership #BusinessGrowthThroughInclusion #InnovateWithEmpathy.

Success is a reflection of how much effort you invest. Throughout my career, I’ve observed that the more you give, the more you receive—though returns may not always be immediate. Without taking action, opportunities may never arise.

Many believe that achieving work-life balance is essential for happiness, but the truth is, balance is often unattainable during the journey to success. The reality is that career growth demands dedication and sacrifices, making it difficult to draw clear boundaries between professional and personal life. The pressure to maintain balance can lead to stress rather than productivity.

Instead of striving for an idealized work-life equilibrium, focus on prioritization—aligning your time and energy with your goals. Success requires adaptability, as priorities shift over time. Work-life balance is not a fixed formula; rather, it evolves with career progress. True balance is only achievable once success is established—often through delegation, mentorship, and a semi-retirement approach.

Ultimately, success is driven by ambition and high aspirations, which naturally tip the scales. Embrace the journey, make strategic choices, and shape your own definition of fulfillment!

#SuccessRequiresSacrifice #EffortDrivesAchievement #AmbitionInAction #CareerGrowthMindset #NoOneSizeBalance #PrioritizeWithPurpose #StrategicFulfillment #WorkLifeRealityCheck #GoalsBeforeComfort #DelegationForSuccess #MentorshipMatters #EvolvingPriorities #AdaptabilityIsKey #AspireBoldly #RedefineBalanceWisely.

The role of a Personal Assistant is often misunderstood due to the widespread misuse of the title. Having served as a Personal Assistant to business owners, major shareholders, and top executives for over 20 years, I’ve witnessed firsthand the dedication required to excel in this profession. Today, let’s talk about the true commitment of a Personal Assistant.

Being a Personal Assistant is more than just a job—it’s a commitment to an employer’s success. The best assistants take pride in their work, serving as their boss’s right-hand person, ensuring operations run seamlessly. From scheduling meetings and handling correspondence to negotiating deals, their ability to anticipate needs and multitask is essential.

Dedication goes beyond daily tasks—it means being available 24/7, understanding demanding schedules, and maintaining professionalism in all situations. Reliability, punctuality, and a proactive mindset are key to excelling in this role.

Beyond personal performance, top Personal Assistants contribute to their team’s success, fostering collaboration within the organization. Their strong communication and interpersonal skills enable them to build trust with clients, colleagues, and stakeholders.

In conclusion, Personal Assistants play an integral role in an organization’s success. Their passion, adaptability, and strategic thinking set them apart as invaluable assets. If you’re a professional Personal Assistant, you’ll likely resonate with these insights. And if you’re aspiring to this career path, be prepared for the level of commitment, resilience, and dedication it demands!

#TruePACommitment #PersonalAssistantLegacy #ExecutiveSupportProfessionals #BehindTheScenesLeadership #DedicationInAction #24SevenReliability #ProactiveMindsetMatters #RightHandPerson #MultitaskingMastery #ProfessionalismAlways #TeamCollaborationWins #TrustBuiltThroughService #StrategicSupportRole #PACareerInsights #LeadershipSupportChampions.