Tuesday, December 31, 2013

nice sharing : 26 SIX WAYS TO SAVE TAX IN MALAYSIA

26 Tax-Saving Moves
They are legal and permitted by Inland Revenue Board ( IRB )

credits: thelighthouse


1) Save for your Child’s Education
  • Since 2007 , any amount that is deposited into a savings account for your child under national Education Savinds Scheme ( Skim Simpanan Pendidikan Nasional ) allows you to claim tax deductions.
  • Thers is a limit of RM 3000 for this deduction but spouse who file separate tax returns can each claim this amount .
  • Tax Deduction : RM 3000 per individual
  • For Mr A : As he falls in the 24% tax bracket , this deduction translates to a tax saving of RM 720 ( RM 3000@24%)
2 ) File Separate tax returns

  • A separate assessment allow each spouse to claim personal tax relief of RM 8000 while a joint tax return allows one spouse to claim a wife or husband relief of RM 3000
  • Tax Deduction : Each spouse earning Taxable income can claim personal tax relief of RM 8000 by filling separate tax returns.
3) Ask your employer to increase your EPF contributions

  • Contributions to the employees Provident Fund (EPF) by employers are tax-exempt for the employees.
  • To reduce your taxable income , ask your employer to reduce your EPF monthly salary but increase your EPF contributions by the same amount.
  • Tax Deduction : The deductible amount from your taxable income is dependent on the arrangement between you and your employer.
  • For Mr A : Mr A agrees to takle monthly pay cut of RM 1000 for an equivalent increase in his EPF contributions by his employer.At the end of the year , he receives an additional RM 12000 in his pension fund but his taxable income is reduced by the same amount.
  • The tax saving that he makes is RM 2880 ( RM12000@24%)
4) Change your cash remuneration to cash reimbursement

  • Fixed allowances given by your employer each month for entertainment and housing or parking fees are taxable at your tax bracket.
  • Change this to a “ reimbursement “ based on receipt and you are not taxed on the amount received.
  • Tax Deduction : The deductible amount from your taxable income is dependent on the arrangement between you and your employer
  • For Mr A : By Changing a yearly fixed allowance of RM 6000 to a reimbursement of the same amount and supported by receipts , Mr A makes a tax saving of RM1440 ( RM 6000@24%)
5) Ask for a company car

  • A car given by your employer is regarded as a benefit-in kind ( BIK ) and taxable.
  • However , a company car is advantageous for taxpayers because the preset tax scale for cars is much lower than the actual cost of buying and maintaining a car.
  • According to the Public ruling for BIKs , the tax payer must pay RM 3600 in taxes every year, for a car worth RM 75000
  • If the employer pays for fuel , the tax payer is taxed an additional RM 1200 for this BIK
  • Tax deduction : Whether you benefit from a company car depends on the value of the car and your current tax bracket. Do the calculations to ascertain your tax deduction.
6) Make charitable contributions

  • A gift of money to an approved charitable organisation entitles you to a tax deduction for the amount given.
  • From 2008 onward , this amount cannot exceed 7% of your aggregate income.
  • However Charitable donations that were made in 2007 are not subject to this limit.

  • Tax deduction : Up to 7% of your aggregate taxable income can be reduced with this deduction.
  • For Mr A : With his taxable income of RM 90000 , Mr A can make a donation of RM 6300 .This deduction results in a saving of RM 1512 ( RM 6300@24%)
7) Take Up postgraduate studies

  • A relief of RM 5000 per year for any course of study at the Master’s or doctorate level , the government announced in 2007 Budget the widening of the scope to all postgraduate studies.
  • The course does not have to be done full time , but “ must be in an institution or professional body in Malaysia recognised by the government or approved by Minister of Finance
  • Tax Deduction : RM 5000 per individual
  • For Mr A : As he completes his master’s degree . Mr A can enjoy tax saving RM 1200 from his taxable income ( RM 5000@24%)
8) Read , Read , Read

  • Starting from YA 2007 , taxpayers can claim a personal tax deduction to RM 1000 for purchase of books, journals , magazines and other publications.
  • To maximise this generous deduction , consider giving books as gifts.
  • Tax Deduction : RM 1000 per individual
  • For Mr A : With book purchases of RM 1000 Mr A saves RM 240 ( RM 1000@24%)
9) Get Sporty

  • You will get a deduction of RM 300 for each year of assessment for the purchase of sports and exercise equipment for any sports activities defined under the Sport Development Act 1997 “
  • Tax Deduction : RM 300 per individual
  • For Mr A : By buying RM 300 worth of sports equipment , Mr A makes a saving of RM 71 ( RM 300@24%)
10) Buy Life Insurance
  • The maximum tax relief is RM 6000 a year for premiums paid to an insurance company for life Insurance or deferred annuity plans.
  • This Limit is shared with your contributions to the EPF, other employer schemes and contributions under any written law relating to widows or orphan pensions
  • Tax deduction : RM 6000 per individual ( shared with your EPF contributions )
11) Take out a Medical or Education policy


  • You can claim deductions of up to RM 3000 a year for education and medical insurance ( combined limit for both )
  • This includes medical coverage that is part of life insurance policy( the limit for life insurance is in move 10 )
  • A policy of this kind can be written for you , your spouse or your child.
  • Tax deduction : RM 3000 per individual
  • For Mr A :After acquiring an education policy for his children , Mr A makes a saving of RM 720 ( RM 3000@ 24%)
12) Pay your parents’ medical bills


  • You are able to claim up to RM 5000 for payments towards your parents’ medical bills.
  • Tax deduction : RM 5000 per individual
  • For Mr A : By paying his parents’ medical bills , Mr A makes a saving of RM 1200 ( RM5000@ 24%)
13) Medical


  • Claim a deduction of up to RM 500 per tax year for a full medical examination and RM 5000 for medical expenses for yourself, spouse or child for serious disease.
  • If you have also spent money on full medical in the same year, your claim will be reduce the RM5000 available for serious disease.
  • A separate tax reduction of up to RM5000 a year is given for necessary basic supporting equipment for disabilities suffered by yourself ,spouse, children or parent
  • Tax Deduction : RM 500 per individual for full medical check-up. RM5000 for serious diseases or basic supporting equipment
  • For Mr A : He claimed for a full medical check-up .The deduction give him of RM 120 ( RM 500@24%)
14) Pay Zakat

  • If you are a muslim ,paying any amount in zakat , fitrah or other obligation Islamic dues will entitle you to a tax rebate.
  • Tax deduction : The Amount of zakat that you pay
15) Buy a Computer

  • A deduction of up to RM 3000 can be claimed once every three years for the purchase of computers , printers and bundled software .
  • The similar i9ncentive given previously in the form of a tax rebate was withdrawn with effect from 2007
  • Tax deduction : RM 3000 once every three years.
  • For Mr A : Getting a computer for RM3000 gives him a saving of RM 720 ( RM 3000@24%)
16) Hire a Tax Consultant

  • Consider hiring a tax consultant to explore ways your remuneration package can be structured to maximise your tax savings.
  • Those who are earning at least RM5000 every month should be able to justify the cost of hiring a tax adviser with their tax savings
  • Tax saving : this is dependent on your personal circumstances and the deal that you negotiate with your employer.
Tax – Savvy Investments

  • You may be looking at some investment this year.
  • There are savings to be made from certain investments , from a tax point of view.
  • However , some moves may be advantageous if you fall into a higher tax bracket.
  • Besides looking for tax-exempt investment , here are four investment moves to explore
17) Buy property valued below or at RM250000
  • Stamp duty must be paid on all property transactions that involve a change of legal ownership.
  • Last year’s budget ( 2008 ) announced a 50% stamp duty exemption for the purchase of houses that do not exceed RM250000
  • The maximum tax savings that can be found here is RM2000 ( for a house worth RM250000 )
  • This exemption is only given for one house per individual and applies to sale and purchase agreement signed between September 2007 and December 2010
18) Buy Similar property

  • Similar property can be grouped together for income tax purposes.
  • The IRB has indentified categories such as residential , commercial and vacant land.
  • If you own two property in the same category , you can reduce the taxable profit made from one property with the loss, if any incurred from the other.
  • Property investors are also exempt from real property gains tax for all disposals on on or after 1st April 2007.
  • However , taxpayers who are trading property – buying and selling in order to generate income – are liable to income tax.
  • “ This exemption is meant for taxpayers who invest in property for a passive income”
  • Tax deduction : Taxable income received from renting out a property in a particular grouping such as residential can be reduced if a loss was incurred by another property in the same group.
19) Buy shares ( page1 )
  • Invest in dividend-yielding shares if your tax bracket is above 26%.
  • A new single-tier system was established under the national Budget for dividends received by shareholders.
  • Companies pay tax of 26% (YA2008) and shareholders receive a net dividend that is exempt from tax and does not need to be filed with the IRB “Shareholders who fall into higher tax brackets [higher than 26%] are essentially [getting a] saving on the difference.
  • “The single-tier dividends is intended to simplify the tax filing process for individuals,” says Chua Tia Guan, executive director and head of tax and financial planning at Great Vision Wealth Management Sdn Bhd.
  • “In the past, refunds had been slow. From now on, there is no need to declare or apply for a refund. And as corporate taxes are falling, companies will be able to pass on more profits to their shareholders [in the form of dividends],” he says.
  • However, not all companies will go under the single-tier system immediately as some of them might have imputation tax credits left, which they can use till 2013.
  • Shareholders who receive dividends from companies using the imputation system will have to report the amount received and claim a tax refund if his personal tax rate is lower than the company’s tax rate (27% in YA2007, 26% in YA2006).
  • Shareholders can identify the system used by the company as it is stated in the dividend vouchers.
  • Tax Deduction : Your tax saving is the difference between your tax bracket and 26% (the corporate tax rate). This is only applicable to dividends given out by companies using the single-tier system.
20) Invest in REITs
  • You can go into real estate investment trusts ( REITS )if your tax bracket above 15%.
  • There are 11 REITs listed on the Main Board.
  • The tax on dividends given out by these property-related investments are taxed at 15% as compared to tax on dividend at 26% ( under the new single –tier dividend system )
  • Only tax brackets exceeding 15% would enjoy some tax savings by investing in REITs
  • Since the distributions received by individual taxpayers have been subject to that 15% , the taxpayers are not required to declare the amount in their tax return.
  • Tax deduction: Your tax saving is the difference between your personal tax bracket and 15%
Moves for Business Owners
  • The first rule that small-business owners should implement with regards to their taxes is to take it seriously.
  • Spend some time strategising for your business activities to save hundreds or thousands ringgit.
  • Here are six
21) Maintain books and records from Day 1

  • Keep separate bank accounts for personal and business transactions and establish a basic accounting system.
  • The inland Revenue Board recognises business income on an accrual basis .
  • This means that as long as a transaction is completed, either a sale of goods or a provision of service , its value is immediately treated as business income and is taxable.
  • However , unpaid transaction can be reduced your taxable income.
  • Any expenses made fro the business can be deducted from the business income.
  • The General rule is that expenses can be deducted if it is wholly and exclusively incurred in earning your business income.
  • So Keep the receipts for all supplies that you buy for your business
  • However there is no deduction for capital expenditure although some assets will qualify for tax relief by way of capital allowances
22) Time the purchase and use of your fixed assets

  • Capital allowances are permitted for certain business assets such as equipment , machinery , vehicles computers and software.
  • The amount of allowances permitted each year depends on the category that asset falls into .( refer to Public Ruling No 2/2001 for the deductible rate of your assets.
  • The first capital allowance is given for the accounting year in which the asset was purchased and used by the business.
  • If you are contemplating a purchase , try to do it before the end of the accounting year, instead of just after , to claim the capital allowance against your business income.
  • If you are buying the asset with a hire-purchase loan, allowance can only be claimed as and when repayments are made to the lender.
23) Buys a company car




  • If you are a sole trader or a partner in a business, any car or vehicle that is used for business purposes can bring about tax deductions.
  • “The business income is reduced by the car’s financing cost if you buy the car on hire-purchase.
  • You are also deduct a certain amount for capital allowances every year,
  • Before implementing this tax-saving technique, business owners must identify a percentage of the car’s use that is for private activities.
  • As there is no definite ruling on how to determine this proportion for private use, business owners must apply a fair and reasonable figure that can withstand scrutiny.
  • “Estimating private mileage is an exercise that must be undertaken in accordance to the facts on your actual usage.
  • And remember to record all running expenses to make these deductions,” says Thornton.
24) Hire your spouse or family member
  • An effective tax-saving strategy is to hire a spouse or family member.
  • “For example, a husband who is a business owner can hire his wife. The wife’s salary is tax deductible but you must be able to show that she is doing something to earn it,
  • In this situation, you would have to contribute to your wife’s Employees Provident Fund (EPF) savings and that amount entitles her to tax relief.
  • Another option is to make your spouse or family member a partner in your business.
  • This allows you to divide the income made by the business between the both of you.
  • As a partnership has no tax liability, both partners are liable for tax for the respective portion of business income that each earns.
  • “By opting for separate tax assessments, a husband and wife who are partners in a business can each claim individual tax relief.
25) Implement a process to ‘chase after’ unpaid debts


  • Unfortunately, small business owners can complete a sale or service but might not receive payment, in full or in part.
  • At the end of an accounting year, a debt, which is estimated to be wholly or partly irrecoverable, can be deducted from your business income and this lowers your tax bill.
  • “Tax authorities tend to look closely at bad-debt write-offs and provisions (for debts that are expected to be partly recoverable).
  • So put in some effort to recover the debt before deeming it irrecoverable and you must evaluate each debt separately.
  • The process that you put in place to recover your unpaid debts should be documented and any conclusion that you make should be supported with documentation as well.
  • For example, you must show why it it not cost effective to take legal action against a customer.
  • However, if you eventually recover bad debts that have been written off or partially written off, you must include this amount in your taxable income for the year that you received payment.
26) Dedicate a space in your home office


  • Working in your own house can result in tax deductions for the costs related to your “home office”.
  • This includes electricity, telephone bills, quit rent and service charges of apartments.
  • The best way to claim for these deductions is to dedicate a room or place as the working environment.
  • “A dedicated area helps to identify expenses that are specifically for business purposes and can be claimed in full.
  • Items that are used by the business as well as personal use, such as electricity, must be apportioned.
  • One way to do so is on the basis of floor area.
  • If the business owner pays rent for the working area, this expense can be deducted from the business income.
  • This applies to rent that is paid to a spouse who owns the home but is not involved in the business.
  • However, this is strategy is only effective if the spouse who is not involved in the business is taxed at a low tax rate as rental received must be declared as taxable income.
  • If this is an appropriate strategy for the business owner, A tenancy agreement that specifies rental for a specific part of the house at the prevailing market rate.

PANDUAN DAN TIPS BAGI PENGAMAL VITAMIN

assalamualaikum
malam ni nak share tips dan panduan bagi pengamal vitamin dari master Norita yang dan diolah oleh puan hasmah blog ibuhakimhaikal  ... baca jgn tak baca ;)


"Salam semua...
Tips dan panduan dari MASTER NORITA yg ingin saya kongsikan disini sbg panduan kita...jg boleh diberi kepada customer anda...

Ada segelintir kumpulan pengamal vitamin yang merasakan tidak mendapat apa-apa manfaat dari pengambilan vitamin atau supplement mereka disebabkan oleh beberapa faktor :

1. Pengambilan air kosong dipandang remeh.Ramai yang ada masalah untuk amalkan minum air masak kosong dan lebih suka yang bewarna dan berperisa. Air yang manis boleh meningkatkan kepekatan darah serta menyebabkan kegemukan.Kita disarankan mengamalkan banyak minum air masak apabila mengamalkan pengambilan vitamin supaya penyerapan vitamin oleh tubuh berlaku dengan lebih baik.




2. Elakkan makan vitamin secara banyak sekaligus pada satu masa.Apabila kita makan semua vitamin secara sekaligus, ini meningkatkan kepekatan darah kita hanya pada masa-masa tertentu. Ramai yang suka amalkan ini apabila waktu hendak tidur sedangkan pada masa selepas itu kita akan kurang minum air. Maka cuba agih-agihkan pengambilan vitamin anda mengikut kesesuaian dan keperluan anda agar kepekatan darah tidak meningkat secara mendadak pada satu satu masa. Ini juga membantu agar buah pinggang tidak terlalu dibebani pada satu satu masa tertentu sahaja.



3. Elakkan pengambilan vitamin bersama ubat.Sekiranya anda dalam pemantauan doktor atas masalah kesihatan, elakkan mengambil ubat secara serentak dengan pengambilan vitamin kerana ini hanya akan menyebabkan darah bercelaru dan tidak dapat menyerap vitamin dengan baik. Cuba sediakan jadual, sekiranya selepas makan pagi anda mengambil ubat doktor maka anda boleh amalkan vitamin pada waktu tengahari atau malam. Namun sekiranya anda perlu makan ubat secara berturutan, pagi dan petang, maka amalkan vitamin selepas 1-2 jam selepas pengambilan ubat doktor.




4. Kurangkan pengambilan kafien dalam diet harian.Tahukah anda pengambilan kafien boleh merosakkan vitamin yang sedia ada dalam badan? Maka pengambilan minum yang berkafien yang tinggi secara berterusan boleh membazirkan vitamin yang kita amalkan selama ini. Maka kita tidak akan mendapat kesan seperti yang diharapkan sama sekali disebabkan vitamin rosak disebabkan pengambilan kafien secara berterusan.



5. Pantang larang makan vitamin.Tahukah anda pengambilan multivitamin yang lengkap dengan zat besi tidak boleh diambil bersama air susu? Ini kerana ia akan mengganggu penyerapan zat besi itu sendiri. Tahukah anda vitamin E tidak boleh diambil bersama alfalfa kerana alfalfa boleh mengganggu penyerapan vitamin E oleh tubuh badan manusia. Ada beberapa lagi yang perlu kita ketahui seperti pengambilan Alfalfa tidak disarankan untuk ibu mengandung kerana boleh mengakibatkan risiko keguguran di awal kehamilan.


TIPS UNTUK IBU MENYUSU.

Makanlah vitamin yang fokus untuk membantu ibu menjayakan penyusuan. Utamakan niat yang utama. Supaya tidak terlalu banyak vitamin yang anda amalkan dan dikhuatiri pengambilan air tidak sekata. Sekiranya anda membeli, maka dapatkan jadual makan yang betul dan pastikan anda tahu fungsi kebaikan vitamin yang anda beli!


Dan akan saya update lagi nanti insyaALLAH.....apapun makanlah dengan ilmu. Jangan beli vitamin jika anda tidak tahu apa kebaikan vitamin yang anda amalkan. Sila call pengedar jika anda inginkan jadual panduan makan dan bagi ibu menyusu panduan pengambilan vitamin yang betul untuk mempercepatkan penghasilan susuibu."


nak beli produk shaklee??jangan segan silu emel or whatsapp saya :)

NURUL AIN
ID : 890731
mrsnawuza@gmail.com
fb: vitamin untuk semua
 sms/whatsapp : 0137812223

Sunday, December 22, 2013

pengalaman di Lotus Desaru Beach Resort, Kota Tinggi...

assalamualaikum semua..
dah tidur ke?;)
lately ni rajin benar aku update belog tgh2 malam kan..
bukan ape...waktu siang memang tak sempat nak bukak komputer or laptop..
sebab dah ade 2 org askar kan..:P
huhu



rabu dan khamis lepas...kitorang berkesempatan lah pergi Lotus Desaru Beach Resort kat Bandar Penawar, Kota Tinggi, Johor...encik suami beli ticker voucher hotel harga promo kat Groupon. 
Disebabkan hampir semua weekend adalah fully booked di Lotus Desaru Beach Resort ni, maka kami terpaksa lah pilih hari weekdays. kami fikir mesti tak ramai orang sangat sebab weekdays kan...tapi ........ramai jugakkkk orang....terutamanya singaporean.huhu..



so..mari kita review the bilik nya dahulu ;)

 THE BILIK or should i say the house? sebab...besar biliknya...2 tingkat. ada 2 toilet. 1 toilet di bawah, 1 kat atas. ade ruang tamu, ruang makan. singki, pantry.ada beranda. ruang tamu nya luas...so boleh pasang TOTO/ comforter. cuma yang tak bestnya...tangganya agak bahaya. sebab kaki boleh bolos ke bawah. pastu bilik kat atas terbuka n zaheen asyik nak panjat kat situ untuk tengok ruang bawah. tak sesuai untuk yg ade budak kecik la..kena alert dan berhati2 ..


baru sampai


mandur tgh tengok site :P

zaheen pon sampai2 terus nak belek2 itu ini .haha

luas...



bilik..katil king,...toilet atas besar,..ada bathtub macam jakuzzi.kami 4 beranak muat berendam dalam toilet tu,haha

toilet atas.gambar bathtub lupe nak snap.
pandangan dari atas.


the beranda. agak kotor.byk tahi cicak dan tahi burung.

kemudian...petang tu, kitorang pergi pantai nya dahulu...jom kita review THE BEACH pulak...:P
pada pandangan aku...air pantai die agak tidak bersih...pantai die jenis private beach...ade kerusi dan kerusi katil untuk bersantai ala2 Bali gitu...aku xsempat snap pic.. actually ade bayak je aktiviti boleh dibuat kat pantai tu...seperti banana boat n etc. kitorang teringin je nak main aktiviti air..suke je..tapi..sape nak jaga askar2 kami kalau kitorg dok main ?:P haha


otw to the beach...bak kata zaheen..."zaheen nak gi beachhhhhh:P"



selfie aje lah ngn ziyad..takdapat nak mandi pon :P btw, ziyad takut main air. tak macam kakak die.

bapaknya yg lebihhhhh:P


sampai mengangkang si zaheen ni...

malamnya...penat...rehat2 je..sambil layan tv...masing2 tidur cpt mlm tu.huhu





day2: kitorang pergi waterpark pulak. tapi sebelum tu breakfast dulu. perghh punyelah ramai org,. dah macam makan kat hostel aku rasa.haha. btw, perjalanan dari satu tempat ke satu tempat mmg agak jauh lagi2 kalau dpt blok yg jauh.,..tapi takpe..ade perkhidmatan  shuttle bus disediakan disitu. zaheen suke naik bus tu:P frst time naik bus lah katakan..:P



permandangan di luar bilik kami















review utk waterpark pula...
air nya agak kotor..pastu takde perkhidmatan locker utk simpan barang berharga..
pastu nak sewa pelampung pon mahal..kitorang tak sewa pon.:P tapi ok gak la waterpark die..not bad,..tak dapat nak main semua pon...



So far...ok gak la percutian kat LOtus Desaru ni..cuma agak rushing kalau setakat stay 2 hari 1 mlm je kot..sbb banyak lagi tempat kitorg xdpt gi or main...cthnya..archery..pastu swimming pool die yang lagi satu pon xsempat nak gi. sempat gi swimmping pool yang dekat dgn pantai je.tu pon kejap je. pastu better korang bawak la makanan byk2 kot...sbb nk beli makanan dlm resort tu kan agak mahal...tapi ade je restoran/kedai berhampiran bandar penawar kalau korang nak beli stok makanan..


ok la tu je review ...dah ngantuk.nak tdo.gudnite semua:)




resepi chocolate moist cake / kek coklat lembab yang sedap dan senang. (resepi 3) .








 assalamualaikum..
malam ni nak share satu lagi resepi choc moist cake / kek coklat lembab yang best dan sedap gile!
resepi aku dapat dari kawan satu tempat kerja dengan aku, tq :))


resepi choc moist cake

 bahan2:

2 biji telur
1 cawan gula halus
1 cawan susu pekat
2 cawan tepung gandum
1 cawan serbuk koko
1 penutup esen vanila
1 sudu teh soda bikarbonat
1/2 sudu teh baking powder
1 cawan air panas
1 cawan minyak masak


cara buat:

1. pukul telur dgn gula dan esen vanila sampai sebati. (guna whisk aje, tak perlu mixer)
2.masukkan susu pekat,kacau sebati
3. masukkan tpg gandum,koko,soda bikarbonat dan baking powder yg telah diayak...(masuk sedikit2 dan kacau sebati)
4. masukkan air panas...dan minyak..gaul rata..
5. tuang adunan dlm loyang,...kukus (25-30 minit)
**note: aku buat bakar je...suhu 175-180...bakar lebih kurang sejam or sehingga kek masak.bila cucuk dgn cake tester,lidi keluar bersih,xde lekat dengan kek.



resepi topping kek coklat:

1 cawan susu pekat
1 cawan serbuk koko (aku kurangkan..guna 1/2 or 3/4 je)..
1/2 sudu minyak

cara buat topping kek coklat:

campur semua bahan.kacau rata. masak atas api kecil je,kacau sentiasa (kejap je). tunggu  sejuk jap..then curah atas kek..letak la topping yang korang suke...yang aku jual, aku letak topping marshmallow dan grated cheese! sedap!!!~ 




 nak order?
sms/whatsapp me 0137812223 :)


p/s: jgn lupe LIKE Mrs Nawuza Bakery on Facebook!~ ade contest sedang berlangsung . mana tau korang berpeluang menang kek free dari kami ;) jom join!!!~