Wish List on formation of new Malaysian government 10.5.2018
Now that our new Prime Minister has sworn in, here is my wish list for a new Malaysia:
1. No katak is allowed to jump ship. No attempt to lure any ADUN to cross over. Let the state governments with slim majority govern with strong opposition party until the next election.
2. The Chairman and top leaders of the Election Commission must go. Charge them in court if they have committed any offence under the Election Act. Redo the redelineation exercise to make sure that the number of voters in the constituencies are approximately equal.
3. The Chief Justice and President of the Court of Appeal, whose extension of tenure and reappointment to their respective offices are said to be unconstitutional by the Malaysian Bar, must also go. Judges should be allowed to act independently and decide cases based on merits. There should not be any "arahan dari atas".
4. The Attorney General, who cleared Najib of any wrongdoing in the 1MDB scandal despite overwhelming evidence to the contrary, must resign or be sacked.
5. Civil servants must be left to do their job professionally without interference from politicians, especially from the Prime Minister's Office.
6. Reopen files on Teoh Beng Hock, Anwar Ibrahim, Altantuya, 1MDB and others if there is proof of relevant evidence being suppressed at trial or inquiry or new evidence discovered. Though the new Prime Minister has said that the new government
will not seek revenge, criminals of serious offences cannot be left off the hook.
7. MCA, MIC and Gerakan are dissolved and new multi-racial parties are formed to take care of interest and needs of all Malaysians. (I have a suggestion for the name, PITAM (Party Insaf Tanah Malaysia)). We do not need Chinese ministers to take care of Chinese; Indian ministers to take care of Indians; Sabah and Sarawak ministers to take care of Sabahans and Sarawakians. Instead all ministers must take care of all Malaysians.
8. Revamp our education system. This is very very urgent.
9. Implement need or merits based, not race based policies.
A lot to wish for! Well, if Pakatan Harapan government does not perform, we choose new government in GE 15. Hopefully by then there are new parties or coalitions, not only Barisan National, for us to choose from.
Friday, 11 May 2018
GE 14 投废票
致要投废票的朋友 8.5.2018
1。 2008 308 你加入了改朝换代大军,兴奋的摇旗呐喊: 舞吧, Ubah! 有激情,没把握。结果出乎预料,国阵输掉三分二多数议席及五州政权。两线制成型,你看到了曙光。
2。2013 505 你受到 Ini Kali Lah 的感召,以为改朝换代就在明天。结果有一群人不动于山,功亏一篑。滿腔热血,换来的是: Apa lagi lu mau!
3。2018 509 你还是想改朝換代,却执着于敦马的过去,拒绝接受现实,唯敦马有能力改朝换代。
4。国家病入膏肓,有个老医生来治,你却耿耿于老医生的过去,宁可放棄变天的梦想?宁可选择投废票,成为那不动于山的一群,结果就是帮助维持现状。老医生都说了,要清算我,改朝后才来。
5。 509,选政府,试一试,换一次。
6。不必等了,就是明天。这是最好的机会,可能不再有了。不必计较是谁促成,一次就好,不行的话,五年后再換。换政府成常态,往后就容易多了。
7。如果你还坚持要投废票,唉,只能说:尊重你的选择。
By casting spoilt vote, you may think that you are not supporting any party/coalition. However by helping to keep the status quo, effectively, you are supporting the incumbent!
1。 2008 308 你加入了改朝换代大军,兴奋的摇旗呐喊: 舞吧, Ubah! 有激情,没把握。结果出乎预料,国阵输掉三分二多数议席及五州政权。两线制成型,你看到了曙光。
2。2013 505 你受到 Ini Kali Lah 的感召,以为改朝换代就在明天。结果有一群人不动于山,功亏一篑。滿腔热血,换来的是: Apa lagi lu mau!
3。2018 509 你还是想改朝換代,却执着于敦马的过去,拒绝接受现实,唯敦马有能力改朝换代。
4。国家病入膏肓,有个老医生来治,你却耿耿于老医生的过去,宁可放棄变天的梦想?宁可选择投废票,成为那不动于山的一群,结果就是帮助维持现状。老医生都说了,要清算我,改朝后才来。
5。 509,选政府,试一试,换一次。
6。不必等了,就是明天。这是最好的机会,可能不再有了。不必计较是谁促成,一次就好,不行的话,五年后再換。换政府成常态,往后就容易多了。
7。如果你还坚持要投废票,唉,只能说:尊重你的选择。
By casting spoilt vote, you may think that you are not supporting any party/coalition. However by helping to keep the status quo, effectively, you are supporting the incumbent!
怪论时常有,现今特别多
怪论时常有,现今特别多 5.5.2018
1. 知名作家说,选区划分制造超级华人区、超级马来区,推动这种划分法的背后,是大马选民。
人说鬼话,嚇死我了。
选区划分不公,不就因为杰利蠑螈,与我们选民如何投票何干。
2. 坐政府第二把交椅人物说,大选落在星期三,在新加坡工作的选民,如申请不到假期,就不必回来投票。
从小每到选举,电台及电视台必播:
Marilah mari
Pergi mengundi
Jangan lupakan kewajipan
Warganegara.
投票是权利,也是责任。电台电视播一套,高官说一套, 这司马昭之心,我们选民皆知。
3. 一毛哥问,1MDB 课题讲MO1吃了人民26亿,看看你的户口,有少一毛钱吗?你公司户口有少10塊钱吗?有吗!
谢谢提醒,我查了, 户口里的钱没少,因为我看得紧。
公寓养牛、东西买贵了,我户口里也没少一毛钱。
但要填补国库虚空,汽油、白糖及面粉津贴少了,买东西要还GST。货品价钱贵了,我又查了,是用户口里的钱还的。
头壳坏了,赵紧去看医生。
4. 某官员以上届大选的条例不适用于本届大选,进而否决某候选人(被判罰款RM2,000)的竞选资格。
拜托,即是行政人员,又兼做法官。留下一些职位给其他人,可以吗?每个人都需要工作、赚钱、养家。钱不会从天而降,虽然谣传到处有人派钱。
5. 最高龄候选人说,他乘坐的飞机故障,是遭人破坏。
没找到证据,先不要做出指控。在此非常时期,天秤阵线衮衮诸公都在求神拜佛,祈求投票日前,最高龄候选人不要有所闪失,以免影响投票情绪。保庇保庇!
1. 知名作家说,选区划分制造超级华人区、超级马来区,推动这种划分法的背后,是大马选民。
人说鬼话,嚇死我了。
选区划分不公,不就因为杰利蠑螈,与我们选民如何投票何干。
2. 坐政府第二把交椅人物说,大选落在星期三,在新加坡工作的选民,如申请不到假期,就不必回来投票。
从小每到选举,电台及电视台必播:
Marilah mari
Pergi mengundi
Jangan lupakan kewajipan
Warganegara.
投票是权利,也是责任。电台电视播一套,高官说一套, 这司马昭之心,我们选民皆知。
3. 一毛哥问,1MDB 课题讲MO1吃了人民26亿,看看你的户口,有少一毛钱吗?你公司户口有少10塊钱吗?有吗!
谢谢提醒,我查了, 户口里的钱没少,因为我看得紧。
公寓养牛、东西买贵了,我户口里也没少一毛钱。
但要填补国库虚空,汽油、白糖及面粉津贴少了,买东西要还GST。货品价钱贵了,我又查了,是用户口里的钱还的。
头壳坏了,赵紧去看医生。
4. 某官员以上届大选的条例不适用于本届大选,进而否决某候选人(被判罰款RM2,000)的竞选资格。
拜托,即是行政人员,又兼做法官。留下一些职位给其他人,可以吗?每个人都需要工作、赚钱、养家。钱不会从天而降,虽然谣传到处有人派钱。
5. 最高龄候选人说,他乘坐的飞机故障,是遭人破坏。
没找到证据,先不要做出指控。在此非常时期,天秤阵线衮衮诸公都在求神拜佛,祈求投票日前,最高龄候选人不要有所闪失,以免影响投票情绪。保庇保庇!
Sunday, 7 January 2018
记尤青山校长二三事
记尤青山校长二三事 7.1.2018
我1980至1985就读于江沙崇华国民型中学,都是尤青山校长掌校。
毕业多年,于30.4.2017 半百回校日初见校长,复在9.12.2017雪隆校友会晚宴再见,校长老当益壮。见到校长,也勾起一些往事。
校长当时有一规定,SPM考试,学生都得报考华文,不考的学生必须见校长获得批準。记得当时老肥想不考华文但不敢见校长而作罷,只有阿昆去见校长得到批準考图畫。
现今有很多学生因要拿全科A而放弃考华文(以符合政府獎学金的条件'),如果是尤校长掌校,大多数学生应该都会乖乖报考华文吧。
xxx
我中五时,有一天被叫到校长室。校长交给我南洋商报高中组獎励金申请表格,要我填上,申请獎励金。结果成功了,拿了RM100(没记错的话)。
八十年代的RM100,真比牛车轮还大,当时Kosong面只三毛,炒鮮蚬粿条才五毛。

x x x
中四时因当副班长,我常在放学后帮老师拿作业簿去教员办公室,常在教员休息室看到马来报章在桌上。有一次正巧碰到校长,就问校长可不可以把言论版拿回家,校长答应了。之后我每天放学都迟些回,等多数老师都离开学校才去教员休息室拿报纸,我也遵守校长的批準,只拿两页报纸,言论版及相联的一页。
我持续拿马来报章大约有一年的时间,直到接近SPM考试才停止。当然间中有时报纸被老师拿走或放到别处,就拿不到了。
回校日见到校长,问起此事,校长已不记得了,只说当时资源贫乏,学生都没买马来报:施恩慎勿念。
我今时能够应用马来文处理文件及上庭,有时也敢敢修改马来同事的结案陈词,多亏了当时的苦功,也要感谢校长的恩典。
我1980至1985就读于江沙崇华国民型中学,都是尤青山校长掌校。
毕业多年,于30.4.2017 半百回校日初见校长,复在9.12.2017雪隆校友会晚宴再见,校长老当益壮。见到校长,也勾起一些往事。
校长当时有一规定,SPM考试,学生都得报考华文,不考的学生必须见校长获得批準。记得当时老肥想不考华文但不敢见校长而作罷,只有阿昆去见校长得到批準考图畫。
现今有很多学生因要拿全科A而放弃考华文(以符合政府獎学金的条件'),如果是尤校长掌校,大多数学生应该都会乖乖报考华文吧。
xxx
我中五时,有一天被叫到校长室。校长交给我南洋商报高中组獎励金申请表格,要我填上,申请獎励金。结果成功了,拿了RM100(没记错的话)。
八十年代的RM100,真比牛车轮还大,当时Kosong面只三毛,炒鮮蚬粿条才五毛。

x x x
中四时因当副班长,我常在放学后帮老师拿作业簿去教员办公室,常在教员休息室看到马来报章在桌上。有一次正巧碰到校长,就问校长可不可以把言论版拿回家,校长答应了。之后我每天放学都迟些回,等多数老师都离开学校才去教员休息室拿报纸,我也遵守校长的批準,只拿两页报纸,言论版及相联的一页。
我持续拿马来报章大约有一年的时间,直到接近SPM考试才停止。当然间中有时报纸被老师拿走或放到别处,就拿不到了。
回校日见到校长,问起此事,校长已不记得了,只说当时资源贫乏,学生都没买马来报:施恩慎勿念。
我今时能够应用马来文处理文件及上庭,有时也敢敢修改马来同事的结案陈词,多亏了当时的苦功,也要感谢校长的恩典。
Thursday, 30 November 2017
Entry requirements for the Certificate in Legal Practice (CLP) examination for students with Unified Examination Certificate (UEC)
1.
In early 2017, my wife and I checked the
website of the Legal Profession Qualifying Board (LPQB) and found the following
information:
“Entry
requirements for the CLP examination
In order
to qualify as a candidate of the CLP examination, you must fulfill the
following criteria:
FOR U.K.
LAW DEGREE HOLDERS:
A. A minimum of 3 credits at SPM level or
its equivalent obtained in one and the same examination.
The
qualifications which are accepted as equivalent to SPM are as follows:
• GCE
‘O' level examinations by the U.K. Boards;
• the Singapore Cambridge GCE ‘O'
level; OR
• the Unified Examination Certificate
(‘UEC')*.
AND
B. A minimum of 2 principal passes at STPM
level or its equivalent obtained in one and the same examination. The duration
of the STPM course or its equivalent shall be a minimum of 1 academic year.
The
qualifications which are accepted as equivalent to STPM are as follows:
• ‘A' level (passes at Advanced Level)
by the U.K. Boards;
• the Singapore Cambridge GCE ‘A'
level; OR
• the UEC*.
AND
C. A recognised law degree (see "WHO
HAS TO SIT FOR, & PASS, THE CLP EXAMINATION?") which was studied for a
minimum of 3 academic years and contain a minimum of 12 law subjects out of
which you must have passed 6 core subjects (i.e. Law of Contract; Law of Torts;
Constitutional Law; Criminal Law; Land Law; and Equity & Trusts which each
was studied for the duration of 1 academic year). The law degree must have been
obtained within 6 years of initial registration with the university (EXCEPT for
the LL.B from the University of London (External) which must be completed
within 7 years upon successful completion of the Intermediate Examination or a
referral thereof AND you must have obtained at least a Second Class Lower law
degree).
*NOTE: The
Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting held
on 23 September 2005 had decided that the UEC is to be no longer recognised as
a qualification equivalent to SPM and STPM, respectively, for purposes of
application as candidates to sit for the Certificate In Legal Practice ('CLP')
Examination. An applicant who has a UEC is also required to possess a minimum
of 3 credits in SPM or O-Level OR 2 principal passes
at STPM or A-Level.”
2. I note that the word used is “OR” which
means my son, who has SPM and UEC certificates, is qualified to sit for CLP
when and if he graduates from law school sometime in 2019.
3. We had also checked the Frequently
Asked Questions and found the following:
“Q10: I did not sit for the Sijil Pelajaran Malaysia (SPM) and the Sijil
Tinggi Pelajaran Malaysia (STPM). Am I eligible to take the CLP Examination?
A:
There are other qualifications
which are accepted as equivalent to the SPM and STPM. Please refer to the “New
Guidelines”; “Clarification On Specific Areas In The New Guidelines” and
“Guidelines For Recognition Of Australian And New Zealand Law Degrees”. Please
note that for purposes of registration for the CLP Examination:
• A
holder of the Unified Examination Certificate also needs to have attained a
minimum of 3 credits in SPM or O-Level OR 2
principal passes at STPM or A-Level.”
4. Again, the word used is “OR”.
5. On 16.11.2017, it was reported in the
Chinese newspapers that a Member of Parliament, Teo Nie Ching was informed
recently that the LPQB has notified the local private law schools not to take
students with UEC, reason being the entry requirements for the CLP examination
has been amended and now students with UEC is required to also have STPM or A
Level.
6. I checked on the website of LPQB and
noticed that the notation has been amended to the following:
“*NOTE:
The Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting
held on 23 September 2005 had decided that the UEC is to be no longer
recognised as a qualification equivalent to SPM and STPM, respectively, for
purposes of application as candidates to sit for the Certificate In Legal
Practice ('CLP') Examination. An
applicant who has a UEC is also required to possess a minimum of 2 principal
passes at STPM or A-Level.”
7. It is not stated when the amendment was
made or when it would or had come into effect. There was no public announcement
made by the LPQB. It was reported that the LPQB will decide later the fate of
students with UEC who are already studying for and will be sitting for CLP exam
next July.
8. The action of the LPQB is utterly
unfair to the students who are already enrolled in the law schools. Whatever
changes or amendments made by the LPQB should not take effect immediately
and/or retrospectively. Sufficient time and notice must be given to students
who may be affected by the changes.
9. With the 5 to 6 year cycle in secondary
school education, I suggest that the changes or amendments made must be
announced 5 or 6 years before its implementation.
10. On a separate note, I wish to touch on
the standard of UEC. While it is recognised by most universities in the world
(as far as I know students with UEC have been studying in UK, Australia, New
Zealand, USA, Canada, Germany, Singapore, Taiwan, Hong Kong, People’s Republic
of China and I believe many other countries), sadly it is not recognised in
Malaysia, resulting in brain drain to other countries.
Kee Tong Kiak
23.11.2017
Wednesday, 13 September 2017
Compensation for loss of employment vs gratuity
Compensation for loss of employment vs gratuity by Crowe Horwath on 13.9.2017
1. Public ruling 1/2012 - compensation for loss of employment. Gratuity - PR 9/2016.
2. Gratuity is attributable to past services. Compensation for loss of employment is attributable to loss of employment.
3. Compensation for loss of employment - in lieu of notice, breach of contract, release from obligation, ex gratia, redundancy/severance payment or restriction of similar employment.
4. Tax treatment -
a) Due to ill health - fully exempted
b) Other reasons - RM10,000 per completed year of service with same employer or companies in same group.
5. Exception - not applicable to a non - service director of a controlled company - s139 Companies Act (50 shareholders but controlled by 5).
6. VSS
a) reemployment by another company in same group - no tax exemption
b) no reemployment - yes.
7. Full exemption for gratuity - Sch 6 para 25
a) ill health
b) retirement after 55 or compulsory age of retirement based on law - 10 years employment with same employer or group
c) compulsory retirement based on contract at 50 but b4 55 - 10 years employment with same employer or group
8. Effective YA2016 - exemption RM1,000 per completed year of service.
9. Gratuity credited into EPF account - taxable in year credited to EPF account
10. Death gratuity - tax exempt
11. Retirement benefit - taxable unless specifically exempted under s150 ITA.
1. Public ruling 1/2012 - compensation for loss of employment. Gratuity - PR 9/2016.
2. Gratuity is attributable to past services. Compensation for loss of employment is attributable to loss of employment.
3. Compensation for loss of employment - in lieu of notice, breach of contract, release from obligation, ex gratia, redundancy/severance payment or restriction of similar employment.
4. Tax treatment -
a) Due to ill health - fully exempted
b) Other reasons - RM10,000 per completed year of service with same employer or companies in same group.
5. Exception - not applicable to a non - service director of a controlled company - s139 Companies Act (50 shareholders but controlled by 5).
6. VSS
a) reemployment by another company in same group - no tax exemption
b) no reemployment - yes.
7. Full exemption for gratuity - Sch 6 para 25
a) ill health
b) retirement after 55 or compulsory age of retirement based on law - 10 years employment with same employer or group
c) compulsory retirement based on contract at 50 but b4 55 - 10 years employment with same employer or group
8. Effective YA2016 - exemption RM1,000 per completed year of service.
9. Gratuity credited into EPF account - taxable in year credited to EPF account
10. Death gratuity - tax exempt
11. Retirement benefit - taxable unless specifically exempted under s150 ITA.
Tuesday, 1 August 2017
AGM
AGM of Malaysian Chinese Society
A man attends the annual general meeting of Malaysian Chinese Society. He is stopped at the registration counter.
Officer: I am sorry, sir. You are not a member. You cannot go in.
Man: I am a Malaysian Chinese and you are Malaysian Chinese Society. Why am I not a member?
Officer: Our constitution provides for qualification of members and you have to apply to be our member.
Man: Your name confused me. I suggest you change name to "Certain Malaysian Chinese Society".
Officer: ...
联谊会会员大会
有位大叔出席大马华人联谊会会员大会。
接待员:对不起,你不是会员,没资格出席。
大叔:今天是大马华人联谊会大会,我是大马华人,为什么我不是会员。
接待员:我们的章程有阐明谁是会员。
大叔:你让我很混淆。你应该改名为「特定大马华人联谊会」或「某些大马华人联谊会」,不要用大马华人。。。
接待员:。。。
A man attends the annual general meeting of Malaysian Chinese Society. He is stopped at the registration counter.
Officer: I am sorry, sir. You are not a member. You cannot go in.
Man: I am a Malaysian Chinese and you are Malaysian Chinese Society. Why am I not a member?
Officer: Our constitution provides for qualification of members and you have to apply to be our member.
Man: Your name confused me. I suggest you change name to "Certain Malaysian Chinese Society".
Officer: ...
联谊会会员大会
有位大叔出席大马华人联谊会会员大会。
接待员:对不起,你不是会员,没资格出席。
大叔:今天是大马华人联谊会大会,我是大马华人,为什么我不是会员。
接待员:我们的章程有阐明谁是会员。
大叔:你让我很混淆。你应该改名为「特定大马华人联谊会」或「某些大马华人联谊会」,不要用大马华人。。。
接待员:。。。
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