Sales Agent Technical Training | 销售代理技术培训
Macro Corporate Solutions Sdn. Bhd.
How to answer correctly, confidently — and without exposing yourself or the firm.
如何正确、自信地回答 — 同时保护你自己和公司。
Why This Session Exists | 为什么要办这场培训
Every agent here has been asked: "Can you just backdate it?"
在座每一位都被问过："能不能倒签日期？"
✅ Answer Well | 回答得好
The agent who answers well closes the deal and protects the licence
回答得好的代理 — 拿下生意，也保住执照
❌ Answer Badly | 回答得差
The agent who answers badly loses the client or loses their freedom
回答得差的代理 — 不是丢客户，就是丢自由
Today's Agenda | 今日议程
Increase in paid-up capital — can it be backdated?
实缴资本增资可否倒签？
Business nature — can it be backdated?
业务性质可否倒签？
Audited report — can it be backdated?
审计报告可否倒签？
Can a holding company appoint a nominee?
控股公司可否委任代名人？
Can directors be backdated?
董事委任可否倒签？
Navigating cash vs non-cash
现金与非现金的处理
Witnessing signatures — the SOP
见证签名的标准作业程序
Appointing a Nominee — What Is Allowed and How to Do It Properly
委任代名人 — 什么是合法的，如何正确操作
The One Rule Behind All Eight Answers | 贯穿八题的一条铁律
Event Date | 事件日期
The event date is when the thing actually happened. It cannot be changed.
事件日期是事情真正发生的日子。不可更改。
Lodgement Date | 呈报日期
The lodgement date is when you file it with SSM. It can be late.
呈报日期是你向SSM提交的日子。可以迟。
Master this and you can answer all eight questions. 掌握这一点，八题皆通。
Ground Rules for Every Agent | 每位代理的基本守则
Know Your Role | 了解你的角色
You are a sales agent, not the licensed company secretary.
你是销售代理，不是持牌公司秘书。
Explain, Never Advise | 解释，绝不建议
You may explain process. You may never give legal advice or promise an outcome.
你可以解释流程。你绝不可提供法律意见或承诺结果。
Escalate the Unusual | 上报异常
Anything unusual goes to the licensed secretary before you reply.
任何异常情况，回复前先交给持牌秘书。
The Safe Answer | 安全答案
"Let me check with our licensed secretary" is always a safe answer.
"让我先跟我们的持牌秘书确认"永远是安全答案。
The Regulators and the System | 监管机构与制度
Event-Driven Filing System | 事件驱动呈报制
Malaysia moved to an event-driven filing system in January 2017. Every corporate event has its own trigger date and its own clock, and SSM records the event date you declare — permanently.
马来西亚于2017年1月转为事件驱动呈报制。每个公司事件都有触发日期与时限，SSM永久记录你申报的事件日期。
Backdating Is a False Statement | 倒签就是虚假陈述
Backdating is not an administrative shortcut. It is declaring to a regulator that an event happened on a date it did not happen.
倒签不是行政捷径。它是向监管机构申报一件事发生在它并未发生的日期。
Companies Act 2016, s.591 — False or Misleading Statements
2016年公司法第591条 — 虚假或误导性陈述
This applies to any person — not just directors. 适用于任何人 — 不限于董事。
Beyond the Companies Act — And Who Carries It | 不只是公司法 — 以及谁来承担
Other Exposure | 其他风险
Penal Code s.477A — falsification of accounts 刑事法典477A条 — 伪造账目
CA 2016 s.217 — nominee director breach: 5 yrs / RM3m 代名董事违规
AMLA 2001 — the firm is a Reporting Institution 公司为申报机构
LHDN — separate tax penalties 另有税务罚则
Who Carries the Risk | 风险落在谁身上
The company, every consenting director, the licensed secretary who lodged it, the auditor — and you, if you arranged, encouraged, or knew.
公司、每位同意的董事、呈报的持牌秘书、审计师 — 以及你，若你安排、鼓励或知情。
Section 1
第一部分
Q1: Can an Increase in Paid-Up Capital Be Backdated?
问一：实缴资本增资可否倒签？
What the Client Is Really Asking | 客户真正想要的是什么
The words: "Can we date the capital increase to last year?"
表面："资本增资能不能写去年的日期？"
The real need is almost always one of these:
真正需求几乎都是以下之一：
Employment Pass | 就业准证
Employment Pass application threshold 就业准证申请门槛
CIDB / Licence | 执照等级
CIDB or licence grade requirement CIDB或执照等级要求
Tender | 招标
Tender or e-Perolehan eligibility 招标或电子采购资格
Bank Loan | 银行贷款
Bank loan or facility application 银行贷款或融资申请
How a Capital Increase Actually Works | 增资的实际流程
Each step is documented, dated, and traceable. The event date at each stage is a matter of fact — not an administrative choice.
每个步骤均有记录、日期与可追溯性。每个阶段的事件日期是事实 — 不是行政选择。
The Four 14-Day Clocks | 四个十四天时限
The Answer: NO | 答案：不可以
❌ NO
不可以
An increase in paid-up capital cannot be backdated. 实缴资本增资不可倒签。
The allotment date is a matter of fact. Declaring an earlier date on the s.78 return is a false statement under s.591.
配股日期是事实。在第78条申报表上申报较早日期即构成第591条下的虚假陈述。
📋 Event Date Field | 事件日期栏
The Return of Allotment has an explicit event date field
有明确的事件日期栏
🏦 Bank Records | 银行记录
Bank records show when funds actually cleared
银行记录显示资金实际到账
📅 Dated Annual Returns | 有日期常年申报表
Annual returns are filed with the correct year-end date 常年申报表须以正确的财政年结日期呈报
🔍 MyCoID Audit Trail | 审计轨迹
The MyCoID audit trail is permanent
MyCoID审计轨迹永久保存
What You CAN Legitimately Offer | 你可以合法提供的方案
File Late + Pay Penalty | 迟报并缴罚款
Late lodgement is a compliance cost, not a crime. 迟报是合规成本，不是犯罪。
Extension of Time | 申请延期
Apply under s.609(2) where grounds exist. 依第609(2)条申请延期。
Execute Now, Properly | 现在就正式完成
Most thresholds look at current capital. 多数门槛看的是当前资本。
Explore Non-Cash Routes | 探讨非现金途径
If cash is the blocker (see Question 6). 若卡在现金（见第六题）。
Script: The No and the Pivot | 话术：拒绝与转向
"The allotment date is fixed by when the shares were actually issued and the money actually came in — SSM records that as the event date, and we can't change it. What I can do is get the increase done properly this week, and if we've missed a deadline, we file late and pay the penalty. That's clean.
配股日期取决于股份实际发行与资金实际到账 — SSM将其记录为事件日期，无法更改。我能做的是这周正式完成增资；若已错过期限，我们迟报并缴罚款。这是干净的做法。
Can I ask what the capital figure is actually for? Often the requirement is current paid-up capital, not historical."
我可以请问这个资本数字的实际用途吗？很多时候要求的是当前实缴资本，而非历史资本。"
Q1 Summary Card | 第一题总结
Section 2
第二部分
Q2: Can Business Nature Be Backdated?
问二：业务性质可否倒签？
Business Nature — And the Answer | 业务性质 — 以及答案
Business nature is recorded as MSIC codes in the SSM profile that every bank, agency, and tender board pulls. Clients ask to backdate it when a tender or licence requires the activity to have existed for X years.
业务性质以MSIC代码记录于SSM公司资料中，银行、机构、招标方均会调阅。当招标或执照要求该业务已存在若干年时，客户便要求倒签。
You may update MSIC codes at any time. You may not represent that the change happened earlier than it did.
你随时可更新代码。但不可申报变更早于实际发生日期。
❌ NO
不可以
Why This One Feels "Softer" — And Why That Is a Trap | 为何此题看似"较轻"— 以及为何这是陷阱
Feels Harmless | 感觉无害
Changing MSIC codes is administratively easy — so it feels harmless
更改MSIC代码手续简单 — 所以感觉无害
Hidden Purpose | 隐藏目的
But the purpose is almost always to satisfy a third party's track-record test
但目的几乎都是为了满足第三方的往绩审查
Becomes Misrepresentation | 变成失实陈述
That converts it from a filing issue into misrepresentation to a bank, agency, or tender board
这就把呈报问题变成对银行、机构或招标委员会的失实陈述
Wider Consequences | 更广后果
Consequences extend beyond SSM: blacklisting, contract voidance, fraud exposure
后果不止于SSM：列入黑名单、合约失效、欺诈风险
What You CAN Offer — And How to Say It | 可提供的方案与话术
Update MSIC Today | 今天就更新
Accurate, current, immediately visible
准确、即时、立刻生效
Evidence Actual Activity | 举证实际业务
Invoices, contracts, and financials often prove track record better than a code
发票、合约、财报往往比代码更有力
Check Actual Requirement | 核实实际要求
Many accept audited revenue by activity
许多接受按业务分类的审计营收
"We can update it straight away and it'll show immediately. What we can't do is show it as changed on an earlier date — that goes onto the record as a declaration."
"我们可以马上更新，立刻显示。不能做的是显示为较早日期变更 — 那会作为申报进入记录。"
Q2 Summary Card | 第二题总结
Section 3
第三部分
Q3: Can an Audited Report Be Backdated?
问三：审计报告可否倒签？
The Financial Statement Lifecycle | 财务报表生命周期
Each stage has a statutory deadline. The audit date is not an administrative field — it certifies when evidence was obtained.
每个阶段均有法定期限。审计日期不是行政栏位 — 它证明证据取得的时间。
The Deadlines That Matter | 关键期限
The Answer | 答案
❌ NEVER
绝对不可以
This is the hardest "no" of all eight questions.
这是八题中最坚决的"不"。
Why the Audit Report Date Is Untouchable | 为何审计报告日期不可动
Certifies Evidence | 证明证据
The date certifies when evidence was obtained and the opinion formed
日期证明证据取得的时间与意见形成的时间
Non-Existent Evidence | 不存在的证据
Backdating it asserts the auditor saw evidence that did not yet exist
倒签等于声称审计师看到了当时尚不存在的证据
Subsequent Events | 期后事项
It misstates subsequent events the auditor was required to consider
它错误陈述了审计师本应考虑的期后事项
All Users Rely on It | 所有使用者依赖
Every user — bank, LHDN, investor, buyer — relies on that date
每个使用者 — 银行、税收局、投资者、买家 — 都依赖该日期
Three Offences, One Document — And the Auditor Will Refuse | 一份文件三重罪责 — 审计师会拒绝
A backdated audited report can simultaneously trigger 可同时触发:
CA 2016 s.591
False statement: 10 years / RM3m
虚假陈述：10年/300万
Penal Code s.477A
Falsification of accounts
伪造账目
Tax Offences | 税务罪行
If the accounts support a filed return
若账目支持已申报的税表
MIA / AOB Sanction | 专业处分
Professional sanction for the auditor
审计师专业处分
What You CAN Offer — And How to Say It | 可提供的方案与话术
Catch-Up Filings | 补做呈报
Prepare and lodge overdue years properly, in sequence
依序完成
Late Lodgement + Penalty | 迟报缴罚
Expensive, but clean and final
干净了结
Extension of Time | 申请延期
Under s.609(2) where grounds genuinely exist
确有理由时申请
Audit Exemption Check | 审计豁免核查
Some dormant or small private companies qualify
部分休眠或小型私人公司符合资格
"No auditor in Malaysia can change that date, and no firm that would is one you want signing your accounts. What we can do is get the overdue years done properly. There's a penalty, but it closes the exposure permanently."
"马来西亚没有审计师能改那个日期，而愿意改的事务所你也不会想用。我们能做的是把逾期年份正确完成。会有罚款，但能永久了结风险。"
Q3 Summary Card | 第三题总结
Section 4
第四部分
Q4: Can a Holding Company Appoint a Nominee to Represent Them? | 问四：控股公司可否委任代名人代表？
✅ YES — With Conditions | 可以 — 但有条件
Foreign holding companies often appoint a local nominee to open bank accounts or meet equity requirements. The question is not whether — it is allowed — but how. 外国控股公司常委任本地代名人开户或符合股权要求。关键不在于是否允许，而在于如何正确操作。
First, Untangle Three Different Things | 先厘清三件不同的事
Clients use "nominee" to mean at least three different roles:
客户口中的"代名人"至少指三种不同角色：
Corporate Representative | 法人代表
At a members' meeting
股东会上的法人代表
Proxy | 委托代表
To vote at a specific meeting
特定会议投票的委托代表
Nominee Director | 代名董事
On the board
董事会中的代名董事
Corporate Representative and Proxy — Both YES | 法人代表与委托代表 — 皆可以
s.333 — Corporate Representative | 法人代表
A corporate shareholder may authorise an individual to represent it
法人股东可授权个人代表
That person may exercise the same powers as the corporation itself
可行使与法人相同的权力
Requires a proper board resolution of the appointing corporation
须有委任法人的正式董事会决议
s.334 — Proxy | 委托代表
A member may appoint a proxy to attend and vote
股东可委任代表出席并投票
Meeting-specific, not a standing role
仅限特定会议，非常设职位
Notice of meeting must state the right to appoint proxies (s.335)
会议通知须载明此权利
Can the Holding Company Itself Be a Director? | 控股公司本身可否担任董事？
❌ NO
不可以
A director must be a natural person, at least 18 years of age.
董事必须是年满18岁的自然人。
A company cannot sit on a board. It can only nominate an individual to be appointed as a director in their own name.
公司不能担任董事。它只能提名个人以其本人名义获委任为董事。
The Nominee Director Trap | 代名董事的陷阱
Section 217, Companies Act 2016 — 2016年公司法第217条：
A director appointed by or as a representative of a member, employer, or debenture holder shall act in the best interest of the company. Where there is conflict, they shall not subordinate that duty to their nominator.
由股东、雇主或债券持有人委任或代表其委任之董事须以公司最佳利益行事。若有冲突，不得将此责任置于提名人之下。
What This Means for Your Client Conversation | 这对客户对话的意义
✅ Can Appoint Representative | 可委任会议代表
Holding company can appoint a representative for meetings — s.333
控股公司可以委任会议代表 — 第333条
✅ Can Nominate Director | 可提名董事
Holding company can nominate an individual as director
控股公司可以提名个人为董事
⚠️ Real Duties Apply | 真实责任适用
That individual becomes a real director with real duties and real liability
该个人成为有实质责任与实质法律风险的真董事
❌ Cannot Be Director Itself | 不可自任董事
Holding company cannot be a director itself
控股公司不可自己担任董事
Where This Is Heading — And How to Say It | 未来趋势与话术
Malaysia is tightening nominee arrangements under FATF pressure. Beneficial ownership reporting keeps expanding, and registers of nominee shareholders and nominee directors are on the reform agenda.
马来西亚在FATF压力下正收紧代名安排。实益拥有权申报持续扩大，代名股东与代名董事名册已列入改革议程。
"Yes — the holding company can appoint someone to represent it at meetings, and nominate someone to the board. One thing to be clear about: whoever goes on the board becomes a director in their own right. Section 217 says their duty is to this company first, even over the holding company. That's personal liability — pick someone who understands it."
"可以 — 控股公司可委任会议代表，也可提名董事人选。但要说清楚：进入董事会的人就是独立身份的董事。第217条规定其责任首先对本公司，即使高于控股公司。那是个人责任 — 要选懂这一点的人。"
Q4 Summary Card | 第四题总结
Section 5
第五部分
Q5: Can Director Appointment Be Backdated? | 问五：董事委任可否倒签？
✅ YES — You Can Appoint Late | 可以 — 可以迟报
Late lodgement is allowed under s.58 CA 2016 — but the event date must always be the real appointment date. 依第58条，迟报是允许的 — 但事件日期必须是真实委任日期。
How Director Appointment Actually Works | 董事委任的实际流程
The consent date, resolution date, and lodgement date are all recorded.
同意日期、决议日期与呈报日期全部有记录。
The Answer — It Depends on What You Mean | 答案 — 取决于你问的是什么
✅ YES — Late Lodgement | 可以 — 迟报
You CAN appoint a director today and lodge the notification late under s.58 CA 2016. The event date declared must be the actual appointment date. Late lodgement attracts a penalty fee but is legal.
你可以今天委任董事，依第58条迟交呈报。申报的事件日期必须是实际委任日期。迟报须缴罚款，但属合法。
❌ NO — Backdating the Date | 不可以 — 倒签日期
You CANNOT declare an earlier date than when the appointment actually happened. Falsifying the event date on the s.58 notification is a criminal offence under s.591 CA 2016.
你不可以申报早于实际委任日期的日期。在第58条呈报表上伪造事件日期构成第591条下的刑事罪行。
The Most Dangerous Request of All Eight | 八题中最危险的要求
"We need him shown as director from last year so he can sign the accounts."
"我们需要显示他去年就是董事，这样他才能签账目。"
This is not a filing request. It is a request to manufacture authority that did not exist — and every document he then signs inherits the defect.
这不是呈报请求。这是要求制造原本不存在的授权 — 他之后签署的每份文件都继承这个瑕疵。
Downstream Consequences | 下游后果
Void Resolutions | 决议无效
Resolutions passed may be void or voidable
通过的决议可能无效或可撤销
False Bank Mandates | 虚假银行授权
Bank mandates signed on false authority
依虚假授权签署的银行授权书
Invalid Contracts | 无效合约
Contracts executed by a person without capacity
无权限者签署的合约
Insolvency Clawback | 破产追回
Exposure to insolvency clawback and wrongful trading claims
破产追回与不当交易索赔
Insurance Voided | 保险失效
Insurance and D&O cover may be voided
保险与董事责任险可能失效
Due Diligence Will Find It | 尽职调查会发现
A future buyer's due diligence will find this
未来买家的尽职调查一定会发现
What You CAN Legitimately Offer | 你可以合法提供的方案
Appoint Today | 今天委任
Lodge within 14 days — clean record from now
14天内呈报 — 从此刻起记录干净
File Overdue s.58 | 补呈第58条
If an appointment already happened but wasn't lodged
若已实际委任但未呈报
Ratify Past Acts | 追认过往行为
By board resolution, disclosed and dated correctly
以董事会决议正式追认，如实披露并注明正确日期
Fix the Real Problem | 解决真正问题
Who actually had authority, and document it accurately
谁实际拥有授权，并如实记录
The Distinction That Saves You | 救你一命的区分
"If he was appointed back then and we just never filed it, we file now with the correct date and pay the late penalty — that's fine. If he wasn't appointed until now, we show today's date. Backdating would make him personally liable for a year he had no control over."
"若他当时确实获委任而只是没呈报，我们现在用正确日期呈报并缴罚款 — 没问题。若他现在才获委任，就显示今天的日期。倒签会让他对无法掌控的一整年承担个人责任。"
Q5 Summary Card | 第五题总结
Section 6
第六部分
Q6: Navigating Between Non-Cash and Cash
问六：现金与非现金的处理
Finally — A Question Where the Answer Is YES | 终于 — 一题答案是"可以"
This is the question where you can genuinely solve the client's problem.
这是你能真正解决客户问题的一题。
Many clients want higher paid-up capital but do not have cash to inject. Malaysian law provides legitimate non-cash routes.
许多客户想提高实缴资本但没有现金注入。马来西亚法律提供合法的非现金途径。
Route 1: Cash Injection | 途径一：现金注入
The Standard Route | 标准途径
Funds transferred into the company's corporate bank account
资金转入公司法人银行户口
The sender's name must match the subscriber or shareholder
汇款人姓名须与认购人或股东相符
Proof of funds required — bank-in slip or transfer advice
须提供资金证明 — 存款单或转账凭证
Foreign currency converted to RM before recording
外币须先兑换为令吉再入账
Digital transfers preferred over cheques for clean timing evidence
电子转账优于支票，时间证据更清晰
Route 2: Capitalisation of Director's or Shareholder's Loan | 途径二：董事或股东贷款资本化
Converting Existing Debt Into Equity | 将现有债务转为股权
- The company already owes the director or shareholder money
公司已欠董事或股东款项
- That debt is converted into shares
该债务转换为股份
- No new cash needed — but the debt must be real and documented
无需新现金 — 但债务须真实且有记录
- Requires a written agreement and proper board and shareholder approval
须有书面协议及正式董事会与股东批准
Routes 3 and 4: Bonus Issue and Asset Injection | 途径三与四：红股与资产注入
Route 3 — Bonus Issue | 红股
以储备发红股
- Retained earnings or reserves converted into share capital
保留盈利或储备转为股本
- Bonus shares issued proportionally to existing shareholders
按比例向现有股东发行
- Requires actual accumulated profits — check the latest accounts first
须有实际累积盈利
Route 4 — Asset Injection | 资产注入
- Property, equipment, or IP transferred in exchange for shares
以物业、设备、知识产权换股
- Valuation evidence is essential
估值证据不可或缺
- Registrar may require a statement of valuation under s.256
注册官可依256条要求估值声明
- Tax and stamp duty implications must be checked first
须先厘清税务与印花税影响
The Non-Cash Documentation Requirement | 非现金的文件要求
Under s.78, where shares are allotted for consideration other than cash, the Return of Allotment must include:
依第78条，以非现金代价配股时，配股申报表须载明：
Shares Allotted | 配股详情
Number, amount, and class of shares allotted
配股之数量、金额及类别
Amount Paid | 已付金额
Amount paid, deemed paid, or due and payable
已付、视为已付或应付之金额
Contract Evidence | 合约证明
The contract evidencing the allottee's entitlement for the non-cash consideration
证明承配人就非现金代价享有权利的合约
Cash vs Non-Cash: Side by Side | 现金与非现金对照
The Red Line — And the Winning Conversation | 红线与成交对话
Non-cash is a legitimate route, not a loophole. 非现金是合法途径，不是漏洞。
❌ Never Do | 绝不可做
Inventing a debt that never existed
虚构从未存在的债务
❌ Never Do | 绝不可做
Inflating an asset valuation to hit a capital figure
抬高估值以凑数字
❌ Never Do | 绝不可做
Recording "paper only" capital with no substance
记录毫无实质的"纸上资本"
"You need RM500,000 paid-up but the cash isn't there — that's very common and there are proper ways to handle it. Does the company owe you or any shareholder money? We may be able to capitalise that loan. Or if there are retained earnings, we can look at a bonus issue. Send me your latest accounts."
"你需要50万实缴但没现金 — 很常见，有正规做法。公司有欠你或股东钱吗？或可将该贷款资本化。若有保留盈利，可考虑发红股。给我最新账目。"
Q6 Summary Card | 第六题总结
Section 7
第七部分
Q7: Witnessing Signatures — The SOP
问七：见证签名 — 标准作业程序
What You Are Actually Attesting | 你究竟在证明什么
When you witness a signature, you are personally attesting that that specific person signed, in your presence, on that date.
当你见证签名时，你是在以个人名义证明：是该特定人士签署、在你面前、于该日期。
Under AMLA 2001, secretarial firms are Reporting Institutions supervised by SSM. The firm — and you as its representative — must conduct Customer Due Diligence, identify beneficial owners, keep records for at least 6 years, and report suspicious transactions.
依2001年反洗钱法，秘书公司是受SSM监管的申报机构。公司与你须执行客户尽职调查、识别实益拥有人、保存记录至少6年、呈报可疑交易。
The 7-Step Witnessing SOP | 见证签名七步SOP
Verify Identity | 验证身份
Against original MyKad or passport
核对正本大马卡或护照
Confirm Capacity | 确认权限
Is this person authorised to sign this?
此人是否有权签署此文件？
Confirm Understanding | 确认理解
Do they know what they are signing?
他们知道自己在签什么吗？
Observe Actual Signing | 亲眼见证
No pre-signed documents
不接受预签文件
Sign as Witness Immediately | 立即签署见证
Same time and place
同时同地
Record Details | 记录详情
Name, NRIC/passport number, date, and location
姓名、身份证/护照号码、日期与地点
Retain Records | 保存记录
Copies and CDD records for at least 6 years
副本与尽职调查记录至少6年
Identity Verification and Remote Signing | 身份验证与远程签署
Remote 远程: live video with ID shown on camera may be acceptable — confirm firm policy first and record the method. Never witness based on a scan, a WhatsApp photo, or a courier return.
实时视频并出示证件或可接受 — 须先确认公司政策并记录方式。绝不根据扫描件、WhatsApp照片或快递退件见证。
Red Flags — Stop and Escalate | 危险讯号 — 立即停止并上报
🚩 Pre-Signed Document | 已预签文件
Client asks you to witness a pre-signed document
客户要求见证已预签文件
🚩 Wrong Person | 签署人不符
Signatory is not the person named
签署人并非文件所载人士
🚩 No Original ID | 拒绝出示证件
Client refuses to show original ID
客户拒绝出示证件正本
🚩 Coerced or Confused | 受胁迫或困惑
Signatory appears coerced or confused
签署人显得受胁迫或困惑
🚩 "Just to Help" | "帮个忙"
Someone asks you to sign as witness "just to help"
有人要求你"帮个忙"签名见证
🚩 Extra Payment | 额外付费
Client offers extra payment for flexibility
客户为通融额外付费
🚩 Pre-Dated Documents | 已注过往日期
Documents arrive already dated for a past date
文件抵达时已注上过往日期
Never Do This List | 绝不可做清单
❌ Unobserved Signature | 未亲眼目睹
Witness a signature you did not personally observe
见证你未亲眼目睹的签名
❌ Blank Document | 空白文件
Sign as witness on a blank or incomplete document
在空白或不完整的文件上签署见证
❌ Backdate Your Own Signature | 倒签自己的见证
Backdate your own witness signature
倒签你自己的见证签名
❌ Family Member | 直系亲属
Witness for an immediate family member where independence is required
在需要独立性时为直系亲属见证
❌ "Boss Said It's Fine" | "老板说没问题"
Accept "the boss said it's fine" as authority
接受"老板说没问题"作为授权
Section 8
第八部分
Q8: Appointing a Nominee — What Is Allowed and How to Do It Properly | 问八：委任代名人 — 什么是合法的，如何正确操作
What the Client Is Really Asking | 客户真正想要的是什么
Clients often inquire about appointing a nominee for various reasons, typically stemming from a desire to maintain a certain level of control or privacy while meeting legal or regulatory requirements. The underlying question is usually:
"Can someone else appear on the register while I stay in control behind the scenes?"
Common motivations include:
Hold Shares for Beneficial Owner
为实益拥有人代持股份
Appoint Director without Disclosing Controller
委任董事不披露实际控制人
Satisfy Bumiputera Equity Requirement
符合土著股权要求
The Legal Framework — Nominee Shareholders | 法律框架 — 代名股东
s.330 CA 2016
Nominee shareholders are permitted but must be disclosed in the Register of Members.
代名股东获允许，但须在成员名册中披露。
s.56 CA 2016
Beneficial ownership must be declared; company can require disclosure of true beneficial owner.
必须申报实益拥有权；公司可要求披露真实实益拥有人。
s.59 CA 2016
Register of substantial shareholders (5%+) must reflect true beneficial owners.
大股东名册（5%以上）须反映真实实益拥有人。
AMLA 2001
Anti-money laundering obligations; nominee arrangements used to conceal beneficial ownership are a red flag.
反洗钱义务；用于隐瞒实益拥有权的代名安排是危险信号。
The Legal Framework — Nominee Directors | 法律框架 — 代名董事
s.196 CA 2016
Every director must be a natural person; a company cannot be a director.
每位董事必须是自然人；公司不能作为董事。
s.213 CA 2016
Directors owe fiduciary duties to the company, not to the nominator.
董事对公司负有信托责任，而非对提名人。
s.217 CA 2016
Nominee directors must still act in the best interest of the company.
代名董事仍须以公司最佳利益行事。
FATF / Beneficial Ownership
Malaysia's BO framework requires disclosure of ultimate beneficial owners.
马来西亚的实益拥有权框架要求披露最终实益拥有人。
The Criteria — When Is a Nominee Arrangement Legitimate?
判断标准 — 何时代名安排是合法的？
✅ LEGITIMATE | 合法
- Nominee shareholder with a properly executed Deed of Trust / Declaration of Trust
代名股东有正式签署的信托契约/信托声明
- Beneficial owner is disclosed to the company
实益拥有人已向公司披露
- Nominee director who genuinely exercises independent judgment
代名董事真正行使独立判断
- Arrangement is not designed to conceal identity from regulators
安排并非旨在向监管机构隐瞒身份
- All parties are aware of and consent to the arrangement
所有各方均知晓并同意该安排
- Proper documentation exists (trust deed, nominee agreement)
存在适当的文件（信托契约、代名协议）
❌ ILLEGITIMATE | 不合法
- Nominee used to hide true beneficial owner from SSM, banks, or regulators
代名人用于向SSM、银行或监管机构隐瞒真实实益拥有人
- Nominee director who acts purely on instructions with no independent judgment (a "puppet director")
代名董事纯粹按指示行事，无独立判断（"傀儡董事"）
- Arrangement designed to circumvent bumiputera equity rules fraudulently
安排旨在欺诈性规避土著股权规定
- No documentation — purely verbal arrangement
无文件 — 纯口头协议
- Nominee used to facilitate money laundering or tax evasion
代名人用于协助洗钱或逃税
The Proper Process — How to Appoint a Nominee Correctly | 正确流程 — 如何合法委任代名人
1. Identify the Parties | 确认各方
Clearly identify the beneficial owner and the nominee. Both must be natural persons (for directors).
明确确认实益拥有人与代名人。董事须为自然人。
2. Execute a Deed of Trust | 签署信托契约
For nominee shareholders: prepare and sign a Declaration of Trust or Deed of Trust. This is the foundational document.
代名股东：准备并签署信托声明或信托契约。这是基础文件。
3. Obtain Written Consent | 取得书面同意
Nominee director must sign Form 48A (Consent to Act as Director) and understand their legal duties under s.213 and s.217.
代名董事须签署48A表格并了解其法定职责。
4. Disclose to the Company | 向公司披露
Record the nominee arrangement in the company's internal records. Beneficial owner must be entered in the Register of Beneficial Owners where required.
在公司内部记录中记录代名安排。如有要求，须将实益拥有人列入实益拥有人名册。
5. Lodge with SSM | 向SSM呈报
File the director appointment (Form 49 / MyCoID) within 14 days. Ensure the Register of Members reflects the nominee's name with the trust notation where applicable.
在14天内呈报董事委任（Form 49 / MyCoID）。
6. Maintain Ongoing Compliance | 持续合规
Nominee director must attend meetings, vote independently, and not act as a rubber stamp. Beneficial ownership records must be updated if ownership changes.
代名董事须出席会议、独立投票，不得充当橡皮图章。
The Risks You Must Warn Your Client About | 必须提醒客户的风险
Personal Liability of the Nominee | 代名人的个人责任
The nominee's name is on the register. If the company defaults, commits fraud, or breaches the law, the nominee faces personal legal exposure — not just the beneficial owner.
代名人的名字在名册上。若公司违约、欺诈或违法，代名人面临个人法律风险。
Puppet Director = Criminal Liability | 傀儡董事 = 刑事责任
A nominee director who blindly follows instructions without exercising independent judgment may be guilty of breach of fiduciary duty (s.213) and can face civil and criminal liability.
纯粹按指示行事的代名董事可能违反信托责任，面临民事及刑事责任。
The Risks You Must Warn Your Client About (cont.) | 必须提醒客户的风险（续）
AMLA Exposure | 反洗钱风险
If the nominee arrangement is used to conceal the true beneficial owner from banks or regulators, both the nominee and the agent who facilitated it may face AMLA prosecution. 若代名安排用于向银行或监管机构隐瞒真实实益拥有人，代名人及协助者均可能面临反洗钱法律追究。
Your Exposure as the Agent | 代理的风险
If you facilitate a nominee arrangement knowing it is designed to deceive, you may be liable as an accessory. Never prepare documents for a nominee arrangement without proper due diligence. 若你明知代名安排旨在欺骗而仍予协助，你可能作为从犯承担责任。
What You CAN Legitimately Offer — And How to Say It | 可合法提供的服务与话术
Prepare the Trust Deed | 准备信托契约
Draft a proper Declaration of Trust or Deed of Trust for nominee shareholder arrangements. This is a legitimate, billable service.
为代名股东安排起草正式的信托声明或信托契约。这是合法的收费服务。
Conduct Due Diligence on the Nominee | 对代名人进行尽职调查
Verify the nominee's identity, obtain consent, and ensure they understand their duties before any appointment.
核实代名人身份，取得同意，并确保其在委任前了解职责。
What You CAN Legitimately Offer (cont.) | 可合法提供的服务（续）
Advise on Beneficial Ownership Disclosure | 提供实益拥有权披露建议
Guide the client on their obligations under the CA 2016 and the Beneficial Ownership framework. Proper disclosure protects everyone. 指导客户履行《公司法2016》及实益拥有权框架下的义务。
Refer to a Lawyer for Complex Arrangements | 复杂安排转介律师
If the arrangement involves trust structures, foreign ownership, or bumiputera equity, refer to a qualified lawyer. Know your limits. 若涉及信托结构、外资或土著股权，转介合格律师。了解自身局限。
I can help you set up a nominee arrangement properly — with the right documentation and full disclosure. What I can't do is help you hide ownership from SSM or the banks. Done right, this protects you and the nominee. Done wrong, it exposes both of you. | 我可以帮你正确设立代名安排 — 备齐文件并全面披露。我无法协助你向SSM或银行隐瞒股权。做对了，保护你和代名人；做错了，双方都有风险。
Q8 Summary Card | 第八题总结
Section 9
第九部分
Handling the Pressure
应对压力
The Four Objections You Will Hear | 你会听到的四种异议
"The other firm said they can do it."
"别家说他们可以做。"
"It's just a small thing, nobody checks."
"小事一桩，没人会查。"
"I'll pay extra."
"我加钱。"
"Then I'll go somewhere else."
"那我去别家。"
Objections 1 and 2 | 异议一与二
"The other firm will do it." | "别家愿意做。"
"They might. And if SSM or the bank ever looks at it, you're the one holding a false declaration — not them. They'll have your file and your signature on it. I'd rather be the firm that keeps you out of that."
"他们或许会。但若SSM或银行查起来，拿着虚假申报的是你 — 不是他们。我宁愿做那个不让你陷入这种局面的公司。"
"Nobody checks." | "没人会查。"
"SSM's records are permanent and public. Every bank, investor, buyer, and tender board pulls that profile. The check usually comes at the worst possible moment — during a loan, a sale, or a dispute."
"SSM记录永久且公开。银行、投资者、买家、招标方都会调阅。查核通常在最糟的时刻到来 — 贷款、出售或纠纷时。"
Objections 3 and 4 | 异议三与四
"I'll pay extra." | "我加钱。"
"I appreciate that, but there's no price for this one. The exposure is criminal, not commercial — up to ten years under Section 591. Let me show you what we can do properly, and what it costs."
"谢谢，但这件事没有价码。风险是刑事的，不是商业的 — 第591条下最高十年。让我说明我们能正规做什么，以及费用。"
"I'll go somewhere else." | "我去别家。"
"That's your call, and I understand. Before you do — give me ten minutes on the compliant route. It's usually faster and cheaper than clients expect, and it doesn't leave anything behind."
"这是你的决定，我理解。但在决定前 — 给我十分钟说明合规途径。通常比你想的更快更便宜，而且不留后患。"
Why "No" Actually Wins Business | 为何"不"反而能赢生意
Shortcuts Today, Blame Tomorrow | 今天捷径，明天责怪
Clients who want shortcuts today will blame you tomorrow
今天想走捷径的客户，明天会怪你
Worth-Having Clients | 值得留住的客户
The clients worth having want a firm that protects them
值得留住的客户，要的是保护他们的公司
Reputation Builds Referrals | 声誉带来转介
Every clean "no" builds the reputation that wins referrals from professionals
每一次干净的"不"，都在建立赢得专业人士转介的声誉
Trust, Not Flexibility | 信任，不是变通
Bankers, lawyers, and auditors refer to firms they trust — never to firms that bend
银行家、律师、审计师只转介他们信任的公司 — 绝不转介变通的公司
Turn the "No" Into a Proposal | 把"不"变成提案
Every one of the eight questions has a compliant paid service behind it: 八题背后每一题都有一项合规的收费服务：
Section 10
第十部分
Escalation and Practice
上报与演练
The Escalation Matrix | 上报机制
Log Every Request | 记录每一次要求
For every backdating request, record:
每一次倒签要求，记录：
Date and Client | 日期与客户
Date and client name 日期与客户名称
What Was Asked | 具体要求
Exactly what was asked 具体要求内容
What You Said | 你的回应
What you said 你的回应
Outcome | 结果
Outcome 结果
Role Play 1 | 角色演练一
Client 客户: "I need my paid-up capital to show RM1 million as of last December for an EP application. Can you sort it?"
"我需要实缴资本显示去年12月已达100万，用于就业准证申请。你能搞定吗？"
Your turn. Work in pairs. Two minutes each.
轮到你。两人一组。各两分钟。
Real Need | 真正需求
Find the real need behind the request
找出请求背后的真正需求
Clean No | 干净的拒绝
Deliver the clean no
干净地拒绝
The Pivot | 转向
Pivot to the compliant solution
转向合规方案
Next Step | 下一步
Agree on the next step
商定下一步
Role Play 2 and 3 | 角色演练二与三
Scenario 2 | 情境二
Client 客户: "My auditor is slow. Just date the report December and we'll sort the details later."
"我的审计师太慢了。报告先写12月的日期，细节以后再说。"
This one you escalate. Practise saying so without losing the relationship.
这一题必须上报。练习如何上报又不失去关系。
Scenario 3 | 情境三
Client 客户: "Our Singapore holding company wants to be listed as a director of the Malaysian subsidiary."
"我们新加坡的控股公司想被列为马来西亚子公司的董事。"
This one has a real solution. Find it and sell it.
这一题有真正的解决方案。找出来，然后卖出去。
The Eight Answers on One Card | 八题答案总表
Remember This — And Commit to It | 请记住 — 并承诺
"Late is a penalty. False is a crime."
"迟报是罚款。造假是犯罪。"
Your three commitments 你的三项承诺:
Commitment 1 | 承诺一
I will never arrange, encourage, or witness a backdated document.
我绝不安排、鼓励或见证倒签文件。
Commitment 2 | 承诺二
I will escalate every request I am not certain about, the same day.
凡我不确定的要求，我当日上报。
Commitment 3 | 承诺三
I will offer the compliant alternative before the client walks away.
在客户离开前，我会先提出合规的替代方案。
Important Notice | 重要声明
This deck is internal training material for Macro Corporate Solutions sales agents.
本教材为Macro Corporate Solutions销售代理之内部培训资料。
Not Legal Advice | 非法律意见
It is not legal advice
并非法律意见
Statutory References | 法定引述
Statutory references are to the Companies Act 2016 and current as at the date of preparation
法定引述依据2016年公司法，截至编制日为最新
Confirm with Secretary | 须经秘书确认
All client-facing positions must be confirmed by the licensed company secretary
所有面向客户的立场须经持牌公司秘书确认
Escalate Before Answering | 先上报再回答
Where doubt exists, escalate before you answer
如有疑问，先上报再回答
Questions | 提问
Macro Corporate Solutions Sdn. Bhd.
6-2, 2nd Floor, Jalan Radin Anum
Bandar Baru Seri Petaling, 57000 Kuala Lumpur
03-9549 9952 | info@macrocorporate.com
Thank you. 谢谢。
The 8 Questions Clients Always Ask
客户最常问的八个问题