CCS & Co Plt

公司网站 - https://www.ccs-co.com/ 当你以我们的视频及刊物上的内容作为参考时，你需要：查询相关资料是否依然合时、准确和完整；和寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to: check the information contained therein whether it’s up-to-date, accurate and complete, and seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.

Friday, December 31, 2021

Issue No. 139/2021 :Double Tax Deduction for the Sponsorship of Scholarship to Malaysian Student [赞助马来西亚学生奖学金，所得税双重扣税]

1. On 31 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for the Sponsorship of Scholarship to Malaysian Student Pursuing Studies at the Technical and Vocational Certificate Levels) Rules 2021 [P.U. (A) 503].

2. These Rules are deemed to have effect from the year of assessment of 2015.

3. Join our Telegram: http://bit.ly/YourAuditor

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1. 2021 年 12 月 31 日，部长行使 1949年《印花税法令》[第378号法] 第80(1)款所赋予的权力，在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。

2. 此细则被视为从2015年的评估年度开始生效。

3. 加入我们的 Telegram: http://bit.ly/YourAuditor

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

Lately Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年的实践审查年度报告]

https://lnkd.in/eRAErf68

2. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入特别报税方案]

https://lnkd.in/eqhVhXda

3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 （修订版）的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会（IFRIC）议程决定]

https://lnkd.in/enJNxX9Q

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

https://lnkd.in/eu3ZX_rB

9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的公司治理指南]

https://lnkd.in/e5pEbgpt

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程（关于职业道德、行为和实践）的修订]

https://lnkd.in/euRvPuNy

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税（纳闽商业活动的要求）条例]

https://lnkd.in/etg252Kb

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

https://lnkd.in/eGmGXRaU

13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]

https://lnkd.in/e5e-J8SV

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]

https://lnkd.in/e_NxSBxF

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

https://lnkd.in/ejJyjQFs

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金的所得税双重扣税]

https://lnkd.in/eZp57-Vi

18. Double Deduction for Expenditure on Provision of Employees’ Accommodation
[雇员住宿费用双重扣税]

https://lnkd.in/eWPN2Yrn

19. Starting from the YA 2022, Company Secretarial and Tax Filing Fees can claim Deduction even not PAID
[2022课税年度开始，公司秘书费及报税费用，没还钱也可以扣税了]

https://lnkd.in/eKfh7fkz

20. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

21. EPF: extension of 9% statutory contribution rate for Employees

[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022

[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022

[非中小型企业租户租金特别扣税延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026

[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

31. Export of Private Health Care Services – Tax Exemption

[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

32. Instruments in relation to an approved M & A – Stamp Duty Exemption

[与批准的合并或收购有关的文件 – 豁免征收印花税]

https://lnkd.in/eS9EUKdv

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ http://tiny.cc/9oussz

Issue No. 138/2021 : Instruments in relation to an approved M & A – Stamp Duty Exemption [与批准的合并或收购有关的文件 – 豁免征收印花税]

1. On 31 December 2021, the Minister, in the exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], gazetted the Stamp Duty (Exemption)(No. 18) Order 2021 [P.U. (A) 502].

2. This Order is deemed to have come into operation on 1 July 2021.

3. Under this Order, subject to the condition that the application for merger or acquisition is received by the Ministry of Entrepreneur Development and Cooperatives from 1 July 2021 but not later than 30 June 2022, instruments concerning such merger or acquisition executed by small and medium enterprises shall be exempted from stamp duty.

4. Join our Telegram: http://bit.ly/YourAuditor

2. 此指令被视为于2021年7月1日开始实施。

3. 根据此指令，在符合企业发展与合作部 [Ministry of Entrepreneur Development and Cooperatives] 于2021年7月1日至2022年6月30日这段时间收到合并或收购申请的条件下，中小型企业执行的“与批准的合并或收购有关的文件”将豁免征收印花税。

4. 加入我们的 Telegram: http://bit.ly/YourAuditor

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Lately Updates #近期更新

21. EPF: extension of 9% statutory contribution rate for Employees

[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022

[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022

[非中小型企业租户租金特别扣税延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026

[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

31. Export of Private Health Care Services – Tax Exemption

[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

Issue No. 137/2021 : Export of Private Health Care Services – Tax Exemption [出口私人保健服务 – 税务豁免]

1. On 31 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption)(No. 13) Order 2021 [P.U. (A) 501].

2. This Order has effect from the year of assessment 2021 until the year of assessment 2022.

3. Join our Telegram: http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 2021 年 12 月 31 日，部长行使 1967年所得税法令 [法案53] 第127(3)(b) 段所赋予的权力，在宪报上颁布了 2021年所得税(豁免)(第13号) 指令 [P.U. (A) 501]。

2. 此指令从2021年的评估年度开始生效，直到2022年的评估年度。

3. 加入我们的 Telegram: http://bit.ly/YourAuditor

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

Lately Updates #近期更新

21. EPF: extension of 9% statutory contribution rate for Employees

[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki

25. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eiZAG8aP

26. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eH7V3YB3

27. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021

[2013年所得税 (豁免)(第4号) (修订) 指令]

https://lnkd.in/eyiVRAAr

28. Special Deduction for Reduction of Rental to SMEs extended to 30.6.2022

[中小型企业租金特别扣税延长至2022年6月]

https://lnkd.in/eFuafpPj

29. Special Deduction for Reduction of Rental to Non-SMEs Tenants extended to 30.6.2022

[非中小型企业租户租金特别扣税延长至2022年6月]

https://lnkd.in/eiCFG9bS

30. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026

[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

Bookkeeping - Everybody Can Do It: 7 - Accounts [账户]

1. 账户是一种存储和记录交易和财务交易的机制。

2. 它记载了资产、负债、所有者权益、费用、收入因交易而发生的所有变化。

3. 借方和贷方分别呈现在每个账户的左边和右边。

4. 遵循和应用具体的规则可以帮助我们保持准确的财务记录，请参考图解

3. 加入我们的 Telegram - http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. An account is a mechanism for storing and recording transactions and financial transactions.

2. It records all changes in assets, liabilities, owners' equity, expenses, and income as a result of transactions.

3. Debit and credit are on the left and right sides of every account, respectively.

4. Following and applying specific guidelines can help us keep accurate financial records, please refer to the illustration.

5. Join our Telegram - http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列

1. Introduction
https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting
[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues
[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions
[交易]

https://lnkd.in/ec8qyjuE

7. Accounts
[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System
[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)
[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)
[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions
[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit
[ 赊账采购]

https://lnkd.in/e2TFvZ6U

13. Purchase on Cash
[现金采购]

https://lnkd.in/evf2vjz7

14. Sale on Credit
[赊账销售]

https://lnkd.in/eXqG_G3k

15. Sale on Cash
[现金销售]

https://lnkd.in/ecD8ZYGf

16. Unearned Revenue
[未赚取的收入]

https://lnkd.in/eUFvDDhq

17. Prepaid Expenses
[预付费用]

https://lnkd.in/eKm_eN2K

18. Unrecorded Expenses (1)
[未入账的费用 (1)]

https://lnkd.in/eg3B286H

19. Unrecorded Expenses (2)
[未入账的费用 (2)]

https://lnkd.in/ei9WTWwS

20. Unrecorded Revenue
[未入账的收入]

https://lnkd.in/euE5jhBQ

21. What Is Depreciation
[什么是折旧]

https://lnkd.in/eGTQsT8V

22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]

https://lnkd.in/emtmDSY8

23. Useful Life
[使用期限]

https://lnkd.in/ez8yhVdg

24. What is a Depreciation Schedule
[什么是折旧表]

https://lnkd.in/eFkUV2Tc

25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]

https://lnkd.in/eacv55gK

26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]

https://lnkd.in/ebnrqt3P

27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]

ttps://lnkd.in/eT5A3uuN

28. Accumulated Depreciation
[累计折旧]

https://lnkd.in/eUQbv2XT

29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]

https://lnkd.in/ekEMnjyc

30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]

https://lnkd.in/etzTkEnG

31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]

https://lnkd.in/eS896jVa

32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]

https://lnkd.in/ePbs6cWf

33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]

https://lnkd.in/ecWSHm87

34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]

https://lnkd.in/ee5XpVa4

35. Discount Allowed
[销货折扣]

https://lnkd.in/e6rPBqmP

36. Discount Received
[购货折扣]

https://lnkd.in/eMJ-zHab

37. Exercise - 1
[练习 - 1]

https://lnkd.in/eg6ZgmGW

38. Exercise - 2
[练习 - 2]

https://lnkd.in/erTxxKp2

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not? [究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?]

1. The Ministry of Finance issued a press release on 30 December 2021 in which the Government has agreed to exempt overseas income from taxation until 31 December 2026, subject to certain conditions:

👉 all sorts of foreign income generated by individuals; and

👉 Dividend income received by companies and limited liability Partnerships [LLPs].

🌳 To Read - https://lnkd.in/ejScutM8

🌳 To Download - https://lnkd.in/e52r2UY2

2. This article was written before the press release was issued and has become less helpful with this press release, but can still be used as a reference for future reference

3. Join us on Telegram to stay up to date with the times - http://bit.ly/YourAuditor

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1. 财政部于2021年12月30日发布新闻稿，政府已同意在符合某些条件后，海外收入豁免征税至2026年12月31日:

👉 个人所产生的各种海外收入；以及

👉 公司和有限责任公司 [LLP] 获得的股息收入。

🌳 阅读 - https://lnkd.in/ejScutM8

🌳 下载 - https://lnkd.in/e52r2UY2

2. 这篇文章是在新闻稿发布前所撰写的，随着这篇新闻稿后，其实用性已经减少，但是仍然可作为日后的参考

3. 与时并进，请加入我们的 Telegram - http://bit.ly/YourAuditor

#税法之道博大精深，#建议大家深度学习

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#InternationalTax
#国际税收系列

According to a press release issued by the Ministry of Finance on 30 December, the government has agreed to exempt overseas income from taxation until 31 December 2026, subject to certain conditions.

根据财政部12月30日发布的新闻稿，政府已同意在符合某些条件后，海外收入豁免征税至2026年12月31日

🌳 To Read - https://lnkd.in/ejScutM8

🌳 To Download - https://lnkd.in/e52r2UY2

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

#InternationalTax
#国际税收系列

1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia
[2021年财政法案亮点 – 源自外国汇入马来西亚的收入，不再获得豁免]

https://lnkd.in/eCS24pA3

2. What Is International Tax?
[什么是国际税收]

https://lnkd.in/eiuiC4f4

3. International Organizations involved In International Tax - OECD
[涉及国际税收的国际组织 - 经合组织]

https://lnkd.in/e_uDSM-S

4. International Organizations involved In International Tax - G 20
[涉及国际税收的国际组织 - G 20]

https://lnkd.in/ehZnNjwh

5. International Organizations involved In International Tax - G20/OECD Inclusive Framework, World Bank Group & IMF
[涉及国际税收的国际组织]

https://lnkd.in/eKdW5UdE

6. International Organizations involved In International Tax - The UN
[涉及国际税收的国际组织]

https://lnkd.in/ermXNTq2

7. Residence Jurisdiction vs. Source Jurisdiction
[来源地管辖权 vs. 居民管辖权]

https://lnkd.in/eCit6_dc

8. Jurisdiction to Tax – The logic behind "Source Jurisdiction / Territorial Concept."
[税收管辖区 - "来源地管辖权"背后的逻辑]

https://lnkd.in/eyp-SY_k

9. Jurisdiction to Tax – The logic behind "Residence Jurisdiction."
[税收管辖区 - "居民地管辖权"背后的逻辑]

https://lnkd.in/eyzTrxpN

10. The Principle of Territorial-Residence Jurisdiction
[属地兼属人管辖原则]

https://lnkd.in/ehXXBXmd

11. Special Income Remittance Programme to Malaysian Residents – No more Exemption on Foreign Sourced Income remitted to Malaysia
[马来西亚居民收入汇款特别计划 – 源自外国汇入马来西亚的收入，不再获得豁免]

https://lnkd.in/ez4bpY3W

12. Double Taxation vs. Double Non-Taxation
[双重征税 vs. 双重不征税]

https://lnkd.in/etfYgkXK

13. Legal International Double Taxation
[法律性国际双重征税]

https://lnkd.in/e8zX9kP2

14. Methods used by Resident Countries to Cope with Double Taxation
[居民国应对双重征税的方法]

https://lnkd.in/e77aSCnE

15. Economic International Double Taxation
[经济性国际双重征税]

https://lnkd.in/ewWDxjZ3

16. Income Tax Treatment of Pensions (Provident Fund)
[退休金或公积金@所得税处理]

https://lnkd.in/eJVNzteR

17. Defining Residence
[居民身份@界定]

https://lnkd.in/eHfK49iB

18. An Individual’s Tax Residence under s 7(1)(a) ITA 1967
[1967年所得税法令第7(1)(a)条 @ 居民身份]

https://lnkd.in/eJHAdE_D

19. An Individual’s Tax Residence under s 7(1)(b) ITA 1967
[1967年所得税法令第7(1)(b)条 @ 居民身份]

https://lnkd.in/eT5HcfWH

20. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 -Temporary Absences
[1967年所得税法令第7(1)(b)条 @ 居民身份 - - 暂时性不在]

https://lnkd.in/erW_Jxwd

21. Tax Residence under s 7(1)(c) ITA 1967
[1967年所得税法令第7(1)(c)条 @ 居民身份]

https://lnkd.in/eMw82gE9

22. Tax Residence under s 7(1)(d) ITA 1967
[1967年所得税法令第7(1)(d)条 @ 居民身份]

https://lnkd.in/eeYZy7Nq

23. Tax Residence under s 7(1A)ITA 1967 - A ‘day.’
[1967年所得税法令第7(1A)条 @ 居民身份: 一天的定义]

https://lnkd.in/eS4JVgCr

24. Move to tax Foreign-Sourced Income in Malaysia is not a surprise
[马来西亚对源自国外的收入征税的举措并不令人意外]

https://lnkd.in/e-kqYmuq

25. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入特别报税方案]

https://lnkd.in/eqhVhXda

26. Work on board, e.g. as a sailor, Subject to Tax?
[在船上工作，如水手中 Tax 吗]

https://lnkd.in/ee6bgchw

27. Work onboard - Deeming Provisions of Employment Income
[船员 - 就业收入认定条款 ]

https://lnkd.in/eZv55cdV

28. What Exactly is Considered a Taxable Remittance: 1 - Introduction
[究竟什么才会被认为是”应税汇款”: 1 – 概述]

https://lnkd.in/eKVzZqeQ

29. What Exactly is Considered a Taxable Remittance: 2 - Definition & Examples of Remittances
[究竟什么才会被认为是”汇兑”: 2 – "汇兑”的定义及例子]

https://lnkd.in/ewmKMjC5

30. What Exactly is Considered a Taxable Remittance: 3 - How do I know What Income or Gains I Have Remitted?
[究竟什么才会被认为是”汇兑”: 3 – 我如何知道我汇兑了哪些收入或收益?]

https://lnkd.in/esiM6_ZX 31. What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not?
[究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?]

https://lnkd.in/exSEf5nq

32. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026
[税务居民源自国外的收入将被免征税至2026年12月31日]

https://lnkd.in/eAu5rcJK

33. Termination of Special Income Remittance Program
[最新消息 - 源自海外收入特别汇款计划]

https://lnkd.in/euW8CJzm

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#当你以我们的视频及刊物上的内容作为税务事务处理的参考时，你需要：

✅ 查询相关资料是否依然合时、准确和完整；和

✅ 寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。

When you apply the content in our videos and publications as a reference, you need to:

🅾️ check the information contained therein, whether it’s up-to-date, accurate and complete, and

🅾️ seek your independent professional advice because the scope and extent involved in each case are different.

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Friday, December 31, 2021

Issue No. 139/2021 :Double Tax Deduction for the Sponsorship of Scholarship to Malaysian Student [赞助马来西亚学生奖学金，所得税双重扣税]

Issue No. 138/2021 : Instruments in relation to an approved M & A – Stamp Duty Exemption [与批准的合并或收购有关的文件 – 豁免征收印花税]

Issue No. 137/2021 : Export of Private Health Care Services – Tax Exemption [出口私人保健服务 – 税务豁免]

Bookkeeping - Everybody Can Do It: 7 - Accounts [账户]

What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not? [究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?]

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