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.

Monday, November 29, 2021

Issue No. 105/2021 : Application Form for Revision of Income Tax Estimates Amendment For Y/A 2021 & 2022 [2021年和2022年预估应缴所得税 [CP 204] 修订申请表格]

1. Companies are required to pay tax in monthly instalments depending on estimated tax liabilities. Each month's instalments must be paid on or by the 15th of the month.

2. A 10% penalty may be imposed for late or inadequate payments. If the actual tax payable exceeds the estimate by more than 30%, a 10% penalty will be imposed.

3. According to Budget 2022, Companies may submit a revised estimate on the 11th month of the basis period for the Year of Assessment 2021 and 2022.

4. On its website, the Malaysian Inland Revenue Board has uploaded the Application Form (in Bahasa Malaysia version only)

5. The LHDNM has also uploaded the Frequently Asked Questions (FAQs) dated November 25, 2021 (in Bahasa Malaysia only).

6. To Download Application Form & FAQs - https://www.ccs-co.com/publications

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1. 公司需要根据预估应缴所得税，按月分期缴税。每个月的分期付款必须在该月的15日或之前支付。

2. 举凡逾期支付或没有支付，可处以10%的罚款。如果最终实际应缴税款超过估算的30%或以上，之间的差额将被处以10%的罚款。

3. 2022年预算案宣布，公司可以在2021年和2022年的课税年度基础期内的第11个月提交预估应缴所得税修订 [CP 204A]。

4. 在其官方网站上，马来西亚税收局已经上传了申请表格（国文版本）

5. 2021年11月25日，马来西亚税收局也上传了的常见问题解答（FAQ）（国文版本）。

6. 下载第11个月修订表格以及 FAQ - - https://www.ccs-co.com/publications

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👉 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://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

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Saturday, November 27, 2021

#老头子讲Tax ~ 72: 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]

1. Tax residents are often given preferential treatment over non-residents, therefore determining an individual's residence for tax purposes is critical.

2. Tax residents, for example, are entitled to personal tax rebates and reliefs, which do not apply to non-residents, and they pay graduated tax rates of 0–30% based on their chargeable income levels, whilst non-residents pay a flat tax rate of 30%.

3. The test of residence under s 7 of the Income Tax Act 1967 (ITA) is purely a quantitative one, based on the number of days an individual is present in Malaysia during a year of assessment.

4. To download - www.ccs-co.com/publications

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1.以税收为目的确定一个人的居民身份是至关重要的，因为税务居民通常比非居民享有优惠待遇。

2. 例如，税务居民有权享受个人退税 [Tax Rebates] 和减免，但这不适用于非居民。同时税务居民的税率是根据其课税收入水平 [chargeable income] 征税 0至30%，至于非居民的税率则统一，一律征税30%。

3. 1967年所得税法令第7条规定的居民身份的鉴定，纯粹以定量为基础，是根据个人在一个课税年度中停留在马来西亚的天数。

4. 下载 - https://www.ccs-co.com/publications

#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

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.

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 Stay in touch with us

1. Website ✍️ https://www.ccs-co.com/

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

3. Instagram ✍ http://tiny.cc/rojzrz

4. Blog ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

Friday, November 26, 2021

#老头子讲Tax ~ 71: Defining Residence [居民身份@界定]

1. With effect from 1 January 2022, Malaysian tax residents will no longer be exempt from taxation on income received in Malaysia that originates from abroad (Foreign Source Income), which raises a number of issues, including pensions from abroad (e.g. Singapore).

2. You'll realise that we're talking about Malaysian tax residents if you read the previous paragraph attentively. This means that if you are a non-Malaysian tax resident who remits foreign source income to Malaysia, you are not affected by the new amendment.

3. Individuals and legal entities must be defined as residents or non-residents under a country's laws for taxing residents (and non-residents).

4. According to the Income Tax Act of 1967: Based on the length of time they spent physically in Malaysia during the relevant years, an individual is classified as:

👉 a resident; or

👉 a non-resident

5. I'll patiently discuss Sections 7 and 7(1B) of the Income Tax Act of 1967 when I have more time.

6. To download - www.ccs-co.com/publications

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1. 2022年1月1日起，马来西亚税务居民在马来西亚收到源自国外的收入，将不再豁免征税，这引发了许多问题，包括来自国外 (例如: 新加坡) 的退休金。

2. 如果你认真阅读上一段，你会注意到我们说的是“马来西亚的税务居民”。这意味着，如果你是一个将外国来源的收入汇入马来西亚的非马来西亚税务居民，你不会受到新修正案的影响。

3. 个人和法律实体，必须按照一个国家的法律定义为居民或非居民。

4. 根据1967年所得税法令，一个人按照在相关年份在马来西亚实际居住的时间长短，可以被归类为

👉 居民；或

👉 非居民

5. 当我有更多时间时，我会耐心地讨论1967年所得税法令的第7条和第7(1B)条。

6. 下载 - https://www.ccs-co.com/publications

#税法之道博大精深，#建议大家深度学习

🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸

Tuesday, November 23, 2021

#老头子讲Tax ~ 70: Income Tax Treatment of Pensions (Provident Fund) [退休金或公积金@所得税处理]

2. Therefore, if you work in Singapore for a long time, settle in Malaysia (Tax Resident in Malaysia) after retirement, and withdraw the Central Provident Fund (CPF) from Singapore, unless the IRB expands the scope of the exemption for pensions, according to the existing laws, it does not rule out the need to pay tax in Malaysia.

3. When a country's domestic legislation imposes a tax on pension payments, there is a risk of legal double taxation if the retiree lives in one country but his pension is paid from another country.

4. If you do need to be taxed in Malaysia, my advice is to try to undertake some pre-tax planning when withdrawing your pension abroad, or to closely examine the tax treaty to avoid double taxation on your pension.

5. When I get the time, I will slowly explain everything in detail.

6. To download - www.ccs-co.com/publications

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1. 2022年1月1日起，马来西亚税务居民在马来西亚收到源自国外的收入，将不再豁免征税，这引发了许多问题，包括来自国外 (例如: 新加坡) 的退休金。

2. 在一个国家的国内法确实对退休金征税的情况下，如果退休金领取者居住在一个国家，而他的退休金是由另一个国家支付的，就可能出现司法上的双重征税。

3. 因此，长期在新加坡工作，退休后定居马来西亚，从新加坡提取的公积金（Central Provident Fund, CPF) ，除非收局能够扩大对退休金的豁免范围，否则按照现有的法令，不排除需要在马来西亚征税。

4. 万一到时候在马来西亚真的需要被征收，我给大家的建议是，在提取国外的退休金时，尝试去做事前税务规划，或者是认真检视税收协定 [Tax Treaty]，尽所能消除退休金双重征税。

5. 有机会，我将会慢慢深入讲解

6. 下载 - https://www.ccs-co.com/publications

#税法之道博大精深，#建议大家深度学习

🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸

Sunday, November 21, 2021

#老头子讲Tax ~ 69: Economic International Double Taxation [经济性国际双重征税]

1. Yesterday, George Tan enquired, "How will future dividends received from Singapore be taxed?"

2. To be honest, this is an interesting question that cannot be answered succinctly in a few lines.

3. The taxation of dividends has its origins in the classical tax system, which in effect taxed corporate profits twice:

👉 Once at the corporate level, and

👉 once at the shareholder level, following the distribution of the company's after-tax profits to shareholders in the form of dividends.

4. This is referred to as "economic double taxation" in terms of taxation (as opposed to the legal double taxation discussed earlier, see my previous article for more information).

5. Malaysia moved to a single-tier system in 2008, replacing the imputation system.

6. The taxes of resident companies is considered as Final Tax under the single-tier system. As a result, dividends received by shareholders are tax-free and do not need to be declared under the single-tier system.

7. Please be aware that, as proposed in Budget 2022, foreign-sourced income (FSI) received in Malaysia will be subject to taxation beginning January 1, 2022.

8. Dividends received in Malaysia from overseas sources are not exempt from taxes in this circumstance. This is due to the repeal of the tax exemption in paragraph 28 of Schedule 6 of the Income Tax Act of 1967.

9. When I get the time, I will slowly explain everything in detail.

10. To download - www.ccs-co.com/publications

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1. 昨天 George Tan 问：日后从新加坡收到的股息，税务上究竟怎样处理？

2. 这确实是一个好问题，也非三言两语可以清楚地回答

3. 股息的征税起源于古典税收制度，实际上是对公司利润进行了两次征税:

👉 一次是在公司层面；

👉 另一次是在股东层面，即公司税后利润以股息的形式向股东分配之后

4. 在税收上，这就是所谓的“经济性双重征税”(有别于之前所讨论的法律性双重征税，可以看回我之前的文章，以了解更多)。

5. 马来西亚在2008年，把原有的估算系统 [imputation system] 以单层系统 [single-tier system] 取代。

6. 在单层系统 [single-tier system] 制度下，居民公司的税收被视为最终税 [Final Tax]。因此，在单层制度下，股东收到的股息是免税的，并不需要再报税。

7. 然而请注意，正如2022年预算案所提呈的，从2022年1月1日起在马来西亚收到源自国外的收入 [ foreign-sourced income, FSI] 将会被征税。

8. 在这种情况下，在马来西亚收入来自国外的股息，不排除需要征税。因为1967年所得税法令第6附表第28段的免征税条款，将被删除

9. 有机会，我将会慢慢深入讲解

10. 下载 - https://www.ccs-co.com/publications

#税法之道博大精深，#建议大家深度学习

🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸

Monday, November 29, 2021

Issue No. 105/2021 : Application Form for Revision of Income Tax Estimates Amendment For Y/A 2021 & 2022 [2021年和2022年预估应缴所得税 [CP 204] 修订申请表格]

Saturday, November 27, 2021

#老头子讲Tax ~ 72: 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]

Friday, November 26, 2021

#老头子讲Tax ~ 71: Defining Residence [居民身份@界定]

Tuesday, November 23, 2021

#老头子讲Tax ~ 70: Income Tax Treatment of Pensions (Provident Fund) [退休金或公积金@所得税处理]

Sunday, November 21, 2021

#老头子讲Tax ~ 69: Economic International Double Taxation [经济性国际双重征税]

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