Legal fees on S&P agreement

EXAMPLE:

Subject Matter: SPA/House Erected on Individual Leasehold Title
Purchase Price: RM420,000

(A) LEGAL FEES:

• To our professional charges in taking your instructions in respect of the said matter, to all attendances, consultations, correspondences and miscellaneous work incidental thereto = RM3,390

(According to the Solicitors’ remuneration Oder 1% of the first RM150,000 and 0.7% of the remaining amount of Purchase Price of RM420,000)

(B) OTHERS:

• Lodgement of Private Caveat & Withdrawal of Private Caveat = RM350
• CKHT 2A (RM200 for each purchaser) = RM200
• 6% Service Tax = RM236.40

(C) DISBURSEMENTS:

• Stamping Fees (RM10 @ four copies Sale and Purchase Agreements) = RM40
• Entry of Private Caveat and Withdrawal of Private Caveat = RM420
• Land Search = RM60
• Bankruptcy Search for Vendor and Purchaser (RM15 per search) = RM30
• Affirmation and Stamping of Statutory declaration (for SD caveat, SD Non Bankruptcy) = RM28
• Traveling (inclusive of trips to and from Shah Alam land office for Land Search, entry of Private Caveat, to and from Shah Alam for Bankruptcy Search, to and from Stamp Office for stamping of documents, etc. and all hand deliveries to and collection from parties to expedite matters) = RM200
• Stationery and Printing Charges = RM120
• Telephone, Facsimile, Courier, Postage = RM150

Grand Total (A + B + C) = RM5,224.40

Stamp duty for tenancy agreement

It is better to have the tenancy agreement stamped.


What is the formula to calculate stamp duty fee charged by government if your house is rented ?
Here is step-by-step calculation:

Step 1: Calculate the total of annual rental (e.g.: RM1,700 per month x 12 months = RM20,400)
Step 2: Calculate the taxable rental. The first RM2,400 of your annual rental is entitled for stamp duty exemption (e.g.: RM20,400 – RM2,400 = RM18,000)
Step 3: For every RM250 or part thereof in excess of RM2,400, different rates will be applied to calculate the payable Stamp Duty according to tenancy period as following:-

• RM1 will be charged for tenancy period 1 year or less;
• RM2 will be charged for tenancy period more than 1 year but equal to 3 years or less than 3 years;
• RM4 will be charged for tenancy period exceeding 3 years or more.

Rental	Tenancy Period (= or < 1 year)	Tenancy Period (> 1 year, = or < 3 years)	Tenancy Period (> 3 years)
First RM 2,400	Exempted	Exempted	Exempted
Every RM 250 or part thereof in excess of RM2,400	RM 1.00	RM 2.00	RM 4.00

Example 1: Tenancy Period = 1 year
Payable Stamp Duty,
= (RM18,000 / RM250)* x RM1
= 72 x RM1
= RM72

Example 2: Tenancy Period = 2 years
Payable Stamp Duty,
= (RM18,000 / RM250)* x RM2
= 72 x RM2
= RM144
Example 3: Tenancy Period 5 years
Payable Stamp Duty,
= (RM18,000 / RM250)* x RM4
= 72 x RM4
= RM288
*round-up figure
Step 4: For second copy of tenancy agreement, the stamping cost is RM10.

Total Cost Involved (for tenancy period of 1 year, DIY tenancy agreement),
= Stamp Duty + Stamping for 2nd Copy + Disbursement
= RM72 + RM10 + RM118
= RM200

If you get a lawyer to draft for a standard residential tenancy agreement, they might charge you from RM200 to RM400, depending on the rental rates and complexity of the agreement. Who should bear the costs for preparing Tenancy Agreement, Stamp Duty and disbursement? Tenant or landlord? The tenant normally absorbs the costs as they need the agreement to protect them from being evicted anytime.

Introduction - Tax Computation for Companies

http://www.kwaifatt.com/index.asp?pageid=42

Introduction - Tax Computation for Companies

Tax Computation for Companies

1.0     Introduction

Malaysian taxation system has moved into self assessment regime for companies with effect from year of assessment 2001, which will be followed by sole proprietors, partnerships, trusts, co-operatives and employees with effect from year of assessment 2004 with the recent legislation of Income Tax (Amendment) Act 2002[2]. Under the self assessment regime, taxpayers must be familiar with the operation of the Income Tax Act 1967[3] and its interpretation, Inland Revenue Public Rulings and guidelines as they are now placed with the onerous responsibilities to estimate the income tax payable for each year of assessment, voluntary payment of income tax to the collection branches or via banks and to submit the income tax return on time. Tax audits couple with monetary penalties and imprisonment will serve as deterrence to taxpayers from the non- compliance to the Malaysian Act.

Companies directors must ensure the tax computation of companies are prepared in accordance to the current law and practices. This will certainly facilitate the tax audit later on as well as minimize any possible tax penalties. The tax computation ranges from trading, manufacturing to service companies and this article aims to provide the step by step guidance that are essential in preparing a tax computation for company and hopefully to assist the company to comply with the self assessment requirements.

2.0    The beginning

Tax computation begins with the profit and loss account of the company, add in the tax adjustments required by the Income Tax Act 1967 (the Act) to arrive at chargeable income for the computation of income tax payable at the rate of 28%.

The first step is to compute business income under section 4(a) of the Act, which begins with the ‘net profit’ or ‘net loss’ as shown in the audited profit and loss account (P/L) of the company. The P/L is categorized into income section and expenses section, and has to be dealt with it separately. Insurance compensation on trading stock, compensation received from trade creditors, interest income from trade debtor is assessed as business income, thus no adjustment is required.

The Act requires each source of income such as business income, investment income to be computed separately. Therefore investment income and its related expenses is excluded first when computing business income. This normally refers to interest expense in acquiring the investment source and it will be added back, shown in the positive column.

The Act imposes tax on transactions that are income in nature. Capital gain from realization of long term investment or capital assets is not within the ambit of income tax as it is tax free. In the same vain, capital loss is not tax deductible.

The initial tax adjustment will be as follows:

Sweet Ting Sdn Bhd
Computation of Chargeable Income for the year of assessment 2002

							-	+
				Profit before taxation				xx
				Investment income (as per P/L)
					: Rental income		xx
					: Interest income		xx
					: Dividend income		xx
				Investment expenses
					: Interest expense			xx
				Capital gain
					: gain on disposal of shares, motor vehicle, plant and machinery		xx
				Insurance compensation on damages to fixed assets			xx
					: trading stock			nil
				Capital loss
					: loss on disposal of shares, motor   vehicle, plant and machinery			xx

3.0     Expenses in the P/L

Expenses in the P/L broadly can be divided into deductible and non deductible expenses. Allowable expenses are expenses wholly and exclusively incurred in the production of income or alternatively allowed under section 34 of the Act.

Non deductible expenses refers to the expenses that are specifically prohibited under section 39 of the Act or capital expenses such as improvement on capital asset or capital asset expensed off to P/L. These non allowable expenses have to be shown in the positive (+) column (not allowed).

The list of prohibited expenses as provided in section 39(1) is as follows:

1. domestic or private expenses;
2. disbursement or expenses that are of ‘dual’ purposes (both private and business);
3. capital withdrawn or sum employed as capital;
4. contribution to an unapproved pension and provident scheme;
5. qualifying mining, agriculture, forest, prospecting, and farm expenditure;
6. interest and royalty expenses where applicable withholding tax are not deducted and paid;
7. payment for the use of licence or permit to extract timber from a forest in Malaysia other than to Government or statutory bodies;
8. (deleted);
9. contract payment to non-resident where applicable withholding tax are not deducted and paid;
10. special classes of income paid to non-resident where withholding tax are not deducted and paid;
11. lease rental for motor vehicles in excess of RM50,000 or RM100,000 (in certain cases) per vehicle, computed on aggregate basis;
12. entertainment expenses;
13. leave passage for employees within and outside Malaysia.

Capital expenses are not tax deductible and it include:

1. cost of printing and distribution of annual reports;
2. stamp duty and secretarial fees for increased share capital;
3. stock listing expenses;
4. pre-commencement business expenses;
5. entrance fees to club;
6. legal and professional fees relating to violation of laws, capital structure of company, acquisition of loan or assets;
7. donations (irrespective of whether approved or unapproved donations);
8. lump sum payment for early termination of lease;
9. loan written off in relation to that of employees’ or suppliers’;
10. fine imposed for violation of law;
11. penalty on withholding tax;
12. foreign exchange gain / loss on acquisition of plant and machinery, repayment of foreign loan;
13. registration of trademark;
14. fees for designing company logo;
15. compensation to competitor to restrict competition (restrictive covenant).

Expenses that are not incurred in the production of income such as provision of expenses or capital asset expensed off to P/L is not tax deductible and will be added back, shown in the positive column. These are:

Expenses that are not incurred:

1. general provision for bad and doubtful debts;
2. provision for gratuity / retirement benefits;
3. provision for warranty cost, stock obsolescence;
4. depreciation;
5. amortisation for renovation of premises, lease amortisation;
6. unrealised exchange loss in relation to acquisition of raw materials;
7. provision for repair and maintenance;
8. preliminary expenses written off.

Capital asset expensed off to P/L:

1. renovation of factory, office premises;
2. improvement for repairs;
3. small value capital items e.g. chairs, calculators etc;
4. installation cost of machines charged in repair and maintenance account;
5. cost of stand used in advertising;
6. deposits paid for telephone or utilities;
7. replacement of electrical alarm system.

4.0     Double deduction

The Act provides incentives such as double deduction of revenue expenses in arriving at adjusted income of a business. These revenue expenses would be allowed under the Act but an additional tax deduction is given to encourage or to relieve the tax burden of business enterprises.

Expenses qualified for double deduction are normally gazetted as PU orders, legislated in the Income Tax Act 1967 or in Promotion of Investments Act 1986 (PIA 1986). These include:

1. revenue expenses for promotional of export [section 41(3), PIA 86] ;
2. revenue expenses for approved training [P.U.(A) 61/92] ;
3. overseas expenses incurred by resident company carrying on a hotel or tour operating business for promotion of tourism [P.U.(A) 412/91]
4. research expenditure
   Double deduction of expenses would be granted in respect of any allowable research expenditure:
   1. approved research projects undertaken by a company either in-house or contracted to external research companies or institutions;
   2. the company is participating in industrial adjustment approved under section 31A of the Promotion of Investments Act 1986 and such expenses were incurred within 10 years (section 34A);
   3. expenses incurred by companies for the use of facilities and services provided by approved research companies or institutions; or research and development companies or a contract research and development companies (section 34B);
   4. contributions in cash to approved research companies / institutions (section 34B);
   5. approved research expenditure by the Minister (section 34A).
5. remuneration of handicapped employees [P.U.(A) 73/82]
   • remuneration paid to an employee who is physically or mentally disabled and is not able to perform the work of a normal person. Such remuneration must be allowable under section 33.
6. insurance premium paid for the import of cargos [P.U.(A) 72/82]
   • provided the risks are insured with an insurance company incorporated in Malaysia.
7. export credit insurance premium [P.U.(A) 526/85]
   • provided it is paid to the Malaysian Export Credit Insurance Bhd (MECIB).
8. insurance premium paid for export of cargo insured with a local insurance company [P.U.(A) 79/95]
   • provided the insurance premium must be allowable deduction under section 33 of the Act and the risks are insured with an insurance company incorporated in Malaysia.
9. approved international trade fair [P.U.(A) 361/91]
   • expenses incurred for participation in an approved international trade fair held in Malaysia for the promotion of exports. The trade fair must be approved by the Minister of International Trade and Industry. The expenses must be allowable under section 33 of the Act but excludes the cost of exhibits.
10. interest payable on loans to small scale business [P.U.(A) 90/82]
    • employer needs to produce certificate of approval from authority and interest must first be deductible by virtue of section 33.
11. promotion of export of services by service sector such as transportation, communication and utility sector [P.U.(A) 193/99]
    • eligible expenses incurred pertaining to the promotion of export of services.
12. advertising on Malaysian brand name goods [P.U.(A) 62/2002]
    • expenditure incurred on advertising Malaysian brand name goods locally provided:
      1. company is at least 70% Malaysian owned;
      2. brand name is owned by the company and is registered in Malaysia or outside Malaysia; and
      3. company’s product must achieve export quality standard.
13. freight charges incurred for the export of rattan and wood based products [P.U.(A) 422/91]
    • the person claiming the deduction must be engaged in the manufacture of rattan and wood based products. (Excluding veneer and sawn timber).
14. ship freight charges for shipping goods from Sabah and Sarawak to Peninsular Malaysia [P.U.(A) 50/2001]
    • provided it was incurred by manufacturer and used ports in Peninsular Malaysia.

5.0     Bad and doubtful debts

Bad debts written off relating to business income is allowed as tax deduction. However, general provision for bad debts is not allowed as these expenses are mere contingency expenses, which are not incurred in the production of income.

Section 34(4) of the Act permits specific provision for trade debts to be tax deductible. To qualify as trade debts, the individual debtor and the specific reasons for such provision must be specifically defined as provided by Public Ruling 1/2002 to include one of the following circumstances:

1. the debtor has died without leaving any assets from which the debt can be recovered;
2. the debtor is a bankrupt or in liquidation and there are no assets from which the debt can be recovered;
3. the debt is statute-barred;
4. the debtor cannot be traced despite various attempts and there are no known assets from which the debt can be recovered;
5. attempts at negotiation or arbitration of a disputed debt have failed and the anticipated cost of litigation is prohibitive; or
6. any other circumstances where there is no likelihood of cost effective recovery.

Non trade debts such as loan given to employees, advance given to related company or suppliers is not tax deductible even though the debts are written off. These debts are not incurred in the ordinary course of business and are relating to the business structure of the business source, which are capital in nature.

Recovery from the specific provision is assessable as income as provided in Section 30(3) of the Act. No tax adjustment is required as the amount already shown as income in the P/L account.

Recovery from non trade debts would be a capital receipts and not be taxed. Therefore, the recovery has to be excluded from the tax computation. (shown in negative column)

6.0     Section 34(6) specific expenses

These expenses although not related to the income production activity, nonetheless they are deductible as it is specifically allowed under Section 34(6). The Malaysian Government encourages the incurring of these as expenses as to fulfill the social responsibility of the taxpayer. Some of the specific expenses has a threshold for deduction, therefore any excess of the limit will be disallowed (added in the positive column). The full list of Section 34(6) is as follows:

1. Mining expenses by the mining operator as computer in sch 2 of the Act;
2. Replanting expenditures
3. Provision of equipment for disable person necessary to assist the disabled employees in carrying out their duties;
4. Translation or publication in Bahasa Malaysia of cultural, literary, professional, scientific or technical books approved by Dewan Bahasa dan Pustaka;
5. provision of library facilities, which are accessible to the public; or contributions to public libraries, libraries of schools and institution of higher education provided the amount shall not exceed RM100,000;
6. provision of services, public amenities and contributions to a charity or community project pertaining to education, health, housing, infrastructure and information and communication technology as approved by the Minister;
7. provision and maintenance of a childcare centre for the benefit of employees (restricted to revenue expenses);
8. Expenditure incurred in establishing and managing a musical or cultural group approved by the Minister;
9. Expenditure incurred for sponsoring any arts or cultural activity approved by the Minister of Culture, Arts and Tourism is deductible subject to a limit of RM200,000 for a year of assessment.
10. Companies providing scholarship to a student for any course of study leading to an award of a diploma, degree (including master and doctorate) would be given a tax deduction provided:
    1. the student is receiving full time instruction;
    2. the student has no means of his own; and
    3. the total monthly income of whose parents or guardian does not exceed RM5,000.
       
       The scholarship expense refers to the course fees and reasonable living expenses of such student. The educational institution must be established or registered in Malaysia.
11. Companies incurring expenditure (restricted to revenue expense) for the purpose of obtaining certification for recognised quality systems and standards, and halal certification, as evidenced by certificate issued by a certification body determined by the Minister;
12. Expenditure incurred by a business person on the provision of practical training in Malaysia to a resident individual who is not his employee.

7.0     Adjusted income and statutory income from business

Adjusted income is the first tax concept in the tax computation of a company. The Act provides business income to claim capital allowances on any qualifying capital expenditure used in the business. Balancing adjustment would need to compute when there is a disposal of qualifying asset. Balancing charge is added to adjusted income while balancing allowance is deducted from adjusted income. The adjusted income less out all capital allowances would be statutory income.

The computation format is as follow:

		-	+
Net profit before tax			xx
Investment income		xx
Investment expense			xx
Capital gain		xx
Capital loss			xx
Section 39 prohibited expenses			xx
Capital expenditure			xx
Double deduction : Additional deduction		xx
Bad and doubtful debts : general provision
	: opening balance (b/f)	xx
	: closing balance (c/f)		xx
Non trade debts written off			xx
Recovery of
: trade debts		NIL
: non trade debts		xx
Section 34(6) expenses			NIL
Amount in excess the threshold as provided in sec 34(6)			xx
		xxx	xxx
			(xx)
Adjusted income			xx
Add:	Balancing charge		x
			xx
Less:	Capital allowances
Unabsorbed		x
Current year		x
Balancing allowances		x	(x)
Statutory income			xx

8.0     Investment income

Investment income such as dividend, interest, rental has to be computed individually to arrive at adjusted income of each investment source. No capital allowance is available to investment income.

Malaysian dividend income is assessed at gross amount despite it is received at net amount of 72% of the gross dividend. The tax credit on dividend (28%) is available as a set off against income tax payable of the company.

All foreign source income such as overseas dividend, interest income, rental income is exempted when received in Malaysia by virtue of the Income Tax Exemption Order No 48. [ITEO NO 48/1997] It is therefore excluded form the tax computation.

9.0     Aggregate income

Aggregate income is arrived by combining the statutory income from the business and the investment income computed.

Statutory income - 4(a)		xx
Investment income
Sec 4(c) Dividend income (gross)	xx
- Interest expense	(x)
Adjusted income		x
Interest income (gross)	xx
- Interest expense	(x)	x
Sec 4(d) Rental income (gross)	xx
- Rental expense	(x)	x
Aggregate income		xx

10.0   Donation

Cash Donation to Government, State Government or local authority is fully deductible against aggregate income. In relation to cash donation to approved institution or organisation (charitable institution), the amount deductible is restricted to 5% of aggregate income.

Donation in kind is not tax deductible except for the following:

1. gift of artifact, manuscript or painting to Government or State Government;
2. cash donation restricted to RM20,000 for the provision of public library facilities, school or higher institutions;
3. gift of painting to National or State Gallery.

11.0   Current year business loss and unabsorbed business loss

Business income is given preferential tax treatment as adjusted loss is discreetly available to it is not available to investment income. In the event the total in negative column (-) exceeds the total in positive (+) column, adjusted loss is said to exist. adjusted income will then be nil.

Current year business loss is available as a set off at the aggregate income before the deduction of approved donation. Should this amount exceeded the amount of aggregate income, the excess is known as ‘unabsorbed business loss’, only deductible against statutory income from the business source in the following year of assessment until the amount being fully set off.

12.0   Final

Chargeable income is computed by taking the aggregate income less the current year business loss; less out approved donations. Any excess donation over the aggregate income is permanent lost and not available to be carried forward to the following year of assessment.

Income tax payable at 28% will be levied at the chargeable income.

Aggregate income	xx
Less: donation	(x)
Chargeable income	xx
Income tax payable at 28%	x
Less: tax credit on dividend
(section 110 set off)	(x)
Net income tax payable	xx

Sponsored listing:

 

http://www.lifehacker.com.au/2009/08/use-google-calendar-to-send-free-sms/

COMMUNICATE

Use Google Calendar To Send Free SMS

 ANGUS KIDMAN26 AUGUST 2009 11:00 AM

 Share 39  Discuss 11  Bookmark

Google Calendar includes an option to send reminders via SMS — but with a little tweaking, you can use it as a means of getting free SMS messages from your friends and family.

Reader Chris L writes in with this suggestion:

Create a publicly editable calendar, and set SMS notifications for it. A friend simply has to add an event a few minutes into the future and then it will send you an SMS.

Frankly, I thought this sounded unlikely when I read it, but on testing it works fine. (Doubtless the fact that in Google’s home US market SMS charges are paid by the receiver led to the creation of this loophole.)

To set this up, create a new calendar within Google and tick the ‘Make this calendar public’ option. Add any friends who you want to use the service in the ‘Share with specific people’ section, and set the option to allow them to make changes. Then click on the Settings options, click on Notifications, and select SMS notifications. This screen will also let you set up your own phone number to receive notifications if you haven’t done that in the past (Google sends a confirmation via SMS which you’ll need to register).

Potentially, if everyone you knew set up a similar calendar, you could all send messages without incurring any costs. Of course, that presumes you’re near a PC where you can enter the relevant details, but it’s a clever hack for the cost-conscious. Thanks Chris!

free SMS via Google calendar

http://damjan.blogspot.com/2006/12/trick-google-calendar-and-send-free-sms.html

FRIDAY, JULY 27, 2007

Trick Google Calendar and send free SMS!

You have probably heard about google calendar's option for sending free SMS notifications about your calendar events.
Some time ago, while playing with google-calendar-data-api , I got an idea to write a program that would allow its users to send sms for free.
Sender and recipient both must have their google calendar account.
Recipient MUST set up her/his account for receiving SMS messages(This can be done in google calendar in "Settings->Mobile Setup") and then for receiving SMS notifications (in "Settings->Calendars->Notifications" check the "New invitations: SMS" checkbox).

So, how it works..
When a sender wants to send sms, she/he enters the text of the message and email address(es) of the recipient(s). Then the program, using google-calendar-data-api, tricks google calendar by creating an event (with no body, just the subject (text of the message)) and invites recipient(s) to that event (by sending the event notification to all email addresses user entered).

After that, the google calendar account of every recipient informs her/him about the event she/he is invited to by sending the sms notification which contains the event's subject.

And that is it.
Google Calendar becomes the free sms service :)

Of course there are some limitations.
Anyone can receive up to 20 messages per day, up to 150 per month. (Number of messages the user can send is unlimited)
The format of the message is: "SENDER'S NAME invites you to: MESSAGE TEXT @time and date"
The sms is sent by google, so my program can't do anything to format it.
The number of the characters for MESSAGE TEXT depends on the length of sender's name.
There are about 60 characters available in my case.
If your text contains more than that number, the program will split the text and create as much the events as necessary and send several sms messages.

The program (written in java) can be downloaded from here

note:
You can't send sms to yourself.

Google Apps for Business

http://www.google.com/enterprise/apps/business/products.html?section=gmail

 Apps for Business

Sign in

• Benefits
• Products
• Customers
• Pricing
• Partners
• Resources

Contact Sales Start Free Trial

The tools your employees want

• Top
• Gmail
• Calendar
• Drive
• Docs
• Sheets
• Slides
• Sites
• Vault
• More

Gmail

More than email

Gmail groups replies to a message so it’s easier to follow the conversation.

You can start a text, voice, or video chat right from your inbox.

Stay in the loop when you’re on the go from your mobile phone or tablet.

• 1
• 2
• 3
• ←
• →

Email wherever you work

Gmail works on any computer or mobile device with a data connection and offline support lets you keep working even when you’re disconnected. Whether you're at your desk, in a meeting, or on a plane, your email is there.

Work fast, save time

Gmail is designed to make you more productive. 25GB of storage means you never have to delete anything, powerful search lets you find everything, and labels and filters help you stay organized.

Connect with people

Your inbox isn't just about messages, it's about people too. Text, voice, and video chat lets you see who’s online and connect instantly. See your contacts’ profile photos, recent updates and shared docs next to each email.

Learn more

you@yourcompany.com

Email on your mobile

Offline support

Inbox space for everything

Powerful Search

Labels and filters

Works with Calendar

Email delegation

Desktop mail clients

Your own personal translator

Designed for security and reliability

 Back to top

Calendar

Stay in sync with your team

Shared calendars make it easy to see when the people you work with are free.

Creating a new event is as easy as typing a sentence.

When you’re having trouble scheduling a meeting, Calendar can suggest a time that works for everyone.

• 1
• 2
• 3
• ←
• →

Stay organized and on schedule

Organize your day with Calendar and get event reminders on your phone or in your inbox. Attach files or docs to your event so you have the right materials when your meeting starts.

Find time with your team

Calendar sharing makes it easy to find time with the people you work with and the smart scheduling feature suggests meeting times that work for everyone.

Publish calendars to the web

Create an event calendar and embed it on your website or set up appointment slots so customers can choose the best time for them.

Learn more

Easily schedule events

Calendar on your mobile

Offline support

Calendar delegation

Work across timezones

Desktop calendar clients

Free or busy

Designed for security and reliability

Event Reminders

 Back to top

Drive

Work together better

All your files are accessible from any web browser.

Create rich documents and work together on the same doc at the same time.

Share lists, track projects and analyze data with powerful spreadsheets.

• 1
• 2
• 3
• ←
• →

Access your files anywhere

Google Drive on your Mac, PC or mobile device (or your browser) gives you a single place for up-to-date versions of your files from anywhere. In addition to any file type you choose to upload, Google Docs are also stored in Google Drive.

Bring your work to life

Share files or whole folders with individuals, your entire team or even customers and partners. In the Docs, Sheets and Slides editors multiple people can work on the same document at the same time.

Buy what you need & grow flexibly

Start with 5 GB of included storage for each of your users. Need more? For as little as $4/month for 20 GB, administrators can centrally purchase and manage up to 16TB (Yes, that’s 16,000 GB!) of additional storage for each user. View pricing

Docs

Create rich documents with images, tables, equations, drawings, links and more. Gather input and manage feedback with social commenting.

Sheets

Keep and share lists, track projects, analyze data and track results with our powerful spreadsheet editor. Use tools like advanced formulas, embedded charts, filters and pivot tables to get new perspectives on your data.

Slides

Create beautiful slides with our presentation editor, which supports things like embedded videos, animations and dynamic slide transitions. Publish your presentations on the web so anyone can view them, or share them privately.

Learn more

Open and view any file

Powerful Search

Import your existing work

Export with ease

Print

Mobile editing

Quickly find what you’re looking for

Revision history

Easy forms

Drawings

Custom styles

Template gallery

Powerful formulas

Charts and plots

Data analysis tools

Designed for security

 Back to top

Sites

Shared workspaces for your team

Build customs project sites that include videos, calendars, documents and more.

Building a project site is as easy as writing a document, no coding skills required.

Share your project sites with the right people, inside and outside your company.

• 1
• 2
• 3
• ←
• →

Easy to build

Build project sites without writing a single line of code. It's as easy as writing a document. And, to save even more time, you can choose from hundreds of pre-built templates.

Simple to organize

Use your team site to organize everything from calendars to documents to presentations to videos. Built-in Google-powered search makes it easy to find exactly what you're looking for later.

Quick to share

Share your site with your team, your entire company or even a customer or partner with the click of a button. You control who can view and who can edit your site and you can always adjust settings later.

Learn more

Intuitive editing

Template gallery

Powerful search

Fine-grained permissions

Storage

Customize

Designed for security and reliability

 Back to top

Vault

Add archiving and e-discovery to Google Apps

Vault is optional and adds archiving, e-discovery and information governance capabilities for an additional $5/user/month

Google Apps Vault helps protect your business from legal risks.

Search the archive for relevant email and chat messages.

Preserve messages beyond their standard retention periods.

Export messages for further review and analysis.

• 1
• 2
• 3
• 4
• ←
• →

Retention policies

Define retention policies that are automatically applied to your email and chat messages.

Email and chat archiving

Your email and chat messages are archived and retained according to your policies, preventing inadvertent deletions.

E-discovery

Be prepared for litigation and compliance audits with powerful search tools that help you find and retrieve relevant email and chat messages.

Legal hold

Place legal holds on users as needed. Email and chat messages can't be deleted by users when they're placed on hold.

Export

Export specific email and chat messages to standard formats for additional processing and review.

Audits

Run reports on user activity and actions in the archive. Searches, message views, exports and more are shown.

Learn more

Information Governance

Archive and manage in place

Retain business documents

Find relevant documents

Designed for security

 Back to top

More

Apps comes with even more handy tools

Google+ *

Google+ gives you new ways to share with coworkers. Share private posts with your company to ask questions, find experts and get answers. Schedule online video meetings with up to 10 participants and join right from your laptop, phone or tablet.Learn more

Chrome for Business*

Chrome was built from the ground up to deliver the best experience for Gmail, Docs, Calendar and more, and supports the most advanced functionality such as offline support and desktop notifications. Learn more

Groups for Business

Google Groups can be used as mailing lists and to share calendars, docs, sites and videos quickly with coworkers. Groups are easy for users to set up and the group owner can manage membership in each group.

Even more apps*

• 

  Google Reader
• 

  AdWords
• 

  AdSense
• 

  Analytics
• 

  Checkout
• 

  Moderator
• 

  Translate
• 

  Google Apps Script
• 

  Fusion Tables
• 

  Custom Search
• 

  Maps
• 

  Voice
• 

  Blogger
• 

  Places
• 

  Google News
• 

  YouTube
• 

  Code
• 

  Picasa Web Albums

*Services that are not part of the core Google Apps suite are not covered by the Google Apps support terms and are not covered by the Google Apps uptime guarantee SLA. Services may not be available in all areas and are subject to change without notice. For more information, please visit the Technical Support Services Guidelines.

 Back to top

Give it a try

Nothing is like experiencing the real thing and deciding for yourself. Start your free trial today and see why so many businesses are using Google Apps. See pricing to find out what's included.

Start Free Trial

No credit card required.

Share Google Apps site: 

Follow Google Apps:   

 

Solutions for you

• Google Apps for Business
• Google Apps for Education
• Google Apps for Government
• Become a Google Apps Reseller

Related products

• Google Cloud Platform
• Earth and Maps Enterprise
• Enterprise Search
• Chrome for Business

Learning & support

• Technical Support
• Help Center for Admins
• Learning Center for Users
• Apps Status Dashboard
• Deployment Resource Center

Business essentials

• Business Solutions
• Google+ for Business
• Google Ads
• Google Analytics
• More business products

• Apps Terms of Service 
•  Program Policies

                                Bahasa Indonesia                                               Čeština                                               Dansk                                               Deutsch                                               English                                               English – Australia                                               English – India                                               English – New Zealand                                               English – Philippines                                               English – Singapore                                               English – United Kingdom                                               Español                                               Español (Latinoamérica)                                               Français                                               Italiano                                               Magyar                                               Nederlands                                               Norsk                                               Polski                                               Português (Brasil)                                               Português (Portugal)                                               Suomi                                               Svenska                                               Tiếng Việt                                               Türkçe                                               Русский                                               Українська                                               ‫עברית‬                                               ‫العربية‬                                               ไทย                                               한국어                                               中文 (中国)                                               中文 (台灣)                                               日本語                            

• Google 
•  About Google 
•  Privacy & Terms