Issue No. 124/2020 ：公众裁决 12/2020 - 天使投资者的税收优惠 [Public Ruling 12/2020 - Tax Incentive for Angel Investor]

1. 为了进一步鼓励初创公司拥有替代资金来源，以及吸引更多外国投资注入马来西亚，创业资金及天使投资者（angel investor）所获的税务奖掖，将延长至2023年。

2. 天使投资者要获得税务优惠，是需要符合一些条件的，包括：

～ 必须是马来西亚的税务居民

👉【must be resident in Malaysia】

～ 收入来源并非只是"商业收入"而已

👉【sources of income is not derived solely from business】

～ 不得以普通股形式占被投资公司股本的百分之三十（30％）

👉【investment is solely to finance activities of investee company as approved by the Minister of Finance and the amount of investment shall not be more than 30% of the total paid-up share capital of the investee company】

~ 在2023年12月31日前必需要向财政部作出申请

👉【31.12.2023 for the approval of the Minister of Finance】

～ 每笔投资的最低金额为RM5, 000，每年最高投资额为RM500, 000。

👉【the amount of investment made per annum must not be less than RM5,000 and not more than RM500,000】

～ 不得来自直系亲属，即配偶，子女，父母，祖父母和兄弟姐妹;

👉【must not have family relationship with investee company i.e. none of the paid up capital of the investee company is owned by a parent, including a parent in-law, a child including a step child, or child adopted in accordance with any law, a brother or sister, or a grandparent or grandchild, or a spouse of the investor】

～ 自投资之日起两（2）年内不可以出售股份

👉【the investment must not be disposed of (fully or in part) within two (2) years from the date the investment is made】

3. 如果天使投资者想获得天使税奖励的资格，您需要在马来西亚商业天使网络（MBAN）注册并获得认证。

[In order to qualify for the tax incentive, all prospective angel investors are required to submit an application to the Malaysian Business Angel Network (MBAN) to ensure that the eligibility criteria are met and to accredit them as angel investors. ]

4. 下载此篇文章 pdf - https://www.ccs-co.com/post/what-s-new-124-2020

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