1. The Malaysian Government achieves tax jurisdiction through a series of territorial tax regimes, which means that:
👉 only income accruing in or derived from Malaysia has been taxed,
👉 Income derived from foreign sources is tax-exempt [(Schedule 6 para 28 of the Income Tax Act 1967 (ITA)], except for income received from the shipping and aviation industries, as well as the banking and insurance industries.
2. The recent Budget 2022 revealed a proposal to repeal the tax exemption on income derived from overseas sources and received in Malaysia by Malaysian residents under Paragraph 28, Schedule 6 of the Income Tax Act (ITA) 1967, effective January 1, 2022.
3. As a result, residents will be taxed on income derived from foreign sources and received in Malaysia.
4. However, it is critical to keep in mind that:
👉 Income earned overseas but not transferred to Malaysia by a Malaysian tax resident is not taxed.
👉 Non-Malaysian tax residents are likewise exempt from tax on income remitted from outside.
👉 exemption of income derived by individual exercising employment aboard a ship operated by an owner of a Malaysian flagship under Paragraph 34, Schedule 6 of the Act, remains unchanged.
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 onboard ships.
6. To download - www.ccs-co.com/publications
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. 马来西亚政府通过一系列的领土税制来实现税收管辖,这意味着:
👉只有在马来西亚产生的或源自马来西亚的收入才被征税。
👉 源自国外的收入是免税的(1967年所得税法令第6附表第28段);航运、航空业、银行和保险业例外。
2. 最近的2022年预算案显示,政府建议废除 1967年所得税法令第6附表第28段
3. 这也意味着马来西亚居民源自海外的收入,从从2022年1月1日起将会被征税
4. 然而,要注意的是:
👉 马来西亚税务居民源自国外,但是没有汇入马来西亚的收入,不被征税。
👉 非马来西亚税务居民汇入源自国外的收入,也不被征税。
👉 根据1967年所得税法令第6附表第34段所给予的 [个人在马来西亚船东经营的船舶上工作所获得的收入] 豁免,保持不变
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
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
#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
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
#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
No comments:
Post a Comment
Note: Only a member of this blog may post a comment.