1. Although it is a high-risk job, many people still work hard every year to get on board and undergo various examinations and training to become crew members.
2. How should sailors and seafarers be treated for income tax purposes when they sail for long periods, perhaps passing through or staying in several different countries during their voyage.
3. The income derivation rule for an individual exercising employment aboard a ship is specifically addressed under s 13(2)(e) of the Income Tax Act 1967
4. However, income derived by individual exercising employment aboard a ship operated by the owner of a Malaysian flagship is given exemption under Paragraph 34, Schedule 6
5. On December 9, 2016, the Inland Revenue Board of Malaysia (IRB) released Public Ruling No. 12/2016, which clarified the tax treatment of income generated by individuals who work on board ships.
6. To download - www.ccs-co.com/publications
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1. 水手在今天可是一个好工作，生活待遇好工资高，虽然是高危工作，但是每年依旧有很多人为能登船工作而努力，进行各种考试和训练才能成为一名船员
2. 水手和海员长时间航海，在航行中或许还会经过或在多个不同的国家逗留，那么他们的所得税究竟应该要如何处理呢？
3. 1967年所得税法令第13(2)(e)条明确规定了在船上工作的船员们的个人收入的推算规则。
4. 然而，根据附表6第34段，在马来西亚船东经营的船上工作的船员，所获得的收入是可以享有豁免的。
5. 2016年12月9日，马来西亚内陆税税局（IRB）发布了第12/2016号公共裁决，针对在船上工作的船员所产生的收入，厘清了相关的税务处理。
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
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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.
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