国会下议院今日以多数声浪，三读通过2021年财政法案 [Finance Bill]

1. 国会下议院今日以多数声浪，三读通过2021年财政法案 [Finance Bill]。

2. 这意味着，Confirm:

👉 s 46(1)(o) 的 Parental Relief [父母各 RM1,500] - 2021年开始，不再有了

https://lnkd.in/exbm-Uhh

👉 本地税务居民，源自国外的收入，需要报 Tax

https://lnkd.in/g7aTtcd2

👉 付给 agent, dealer or distributor 的 Commission，将需要扣 2% 的 Withholding Tax

https://lnkd.in/ePjgeC4k

👉 Transfer Pricing - 没有 U Turn [ 与 TP 相关的 Law 都没有改，其他的都变成流言 ]

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. The House of Representatives passed the Finance Bill 2021 on third reading today with a bipartisan majority.

2. As a result, the following are therefore confirmed:

👉 Parental Relief that under Section 46(1)(o) of the ITA 1967 [RM1,500 for each parent] will no longer be in effect as of 2021,

https://lnkd.in/exbm-Uhh

👉 If you are a Malaysian tax resident who remits income abroad, you must file a tax return and declare such income.

https://lnkd.in/g7aTtcd2

👉 Commissions paid to agents, dealers, and distributors will be subject to a 2 % withholding tax

https://lnkd.in/ePjgeC4k

👉 Transfer Pricing - There will be no U-turn [all TP-related laws will remain in place]