Saturday, April 23, 2022

Sales Tax Policy No. 1/2022 - Sales Tax Exemption on Pallets [第1/2022号 销售税政策 - 托盘的销售税豁免]










1. On April 11, 20222, the Royal Malaysia Customs Department (RMCD) published the Sales Tax  Policy 1/2022 ("SATP 1/2022") on its website.

2. The SATP 1/2022, which was dated April 5, 2022, is presently only available in Bahasa Malaysia.

3. Join our Telegram - https://t.me/YourAuditor

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1. 20222年4月11日,马来西亚皇家关税局 (RMCD)在其网站上公布了1/2022号销售税政策(‘SATP 1/2022”)。

2. 第3/2021号服务税政策(第1号修正案)目前只有马来语版本。

3. 加入 Telegram 群 - https://t.me/YourAuditor

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Latest 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. 12) Order 2021
[2021年所得税 (豁免)(第12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. Costs of Renovation and Refurbishment of Business Premise is allowable up to 31.12.2022
[营业场所翻修和翻新费用 扣税至2022年12月31日]

https://lnkd.in/dMe-u2bV

31. 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

32. Export of Private Health Care Services – Tax Exemption
[出口私人保健服务 – 税务豁免]

https://lnkd.in/e9TrZnRQ

33. 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

34. 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]

https://lnkd.in/erNAhxAn

35. RM 20,000 Tax Rebate for the newly set up Company - ⚠️⚠️ Conditions apply ⚠️⚠️
[开新公司的2万令吉税务回扣是有条件的]

https://lnkd.in/e4HJG2AW

36. Finance Act 2021 has been Gazetted
[2021年财政法令已经在宪报颁布了]

https://lnkd.in/egpicBGF

37. IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
[具合约条款之非流动负债 (国际会计准则第1号)]

https://lnkd.in/ehtBieY2

38. 38. IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
[国际会计准则理事会征求意见稿ED/2021/10 供应商融资安排 (对国际会计准则7和国际财务报告准则7的拟议修正)]

https://lnkd.in/erky8JY2

39. SST – Guide on Food & Beverages
[服务税 - 食品和饮料指南]

https://lnkd.in/ehRuruRa

40. SST – Guide on Parking Services
[服务税 - 停车场服务指南]

https://lnkd.in/emFT9Ven

41. SST – Guide on Motor Vehicle Services or Repair
[服务税 - 机动车服务或维修指南]

https://lnkd.in/eU25Gkht

42. Double Tax Deduction for Expenditure in relation to Vendor Development Programme
[与供应商发展计划有关的支出双重扣税]

https://lnkd.in/ev2e4W8g

43. Tax Deduction for Investment in a Project of Commercialisation of Research and Development Findings
[研究与开发成果商业化项目投资 享有扣税资格]

https://lnkd.in/eZAfyv2S

44. FAQs on the implementation of Tax Identification Number, TIN
[这绝不是天上人间 而是TIN罗地网]

https://lnkd.in/eJvgtUpk

45. TP 1 表格,什么来的
[Something About “Form TP 1”]

https://lnkd.in/em-i-VWx

46. Statutory Minimum Wages - Why Pay Raise is Important?
[法定最低工资 – 为什么加薪很重要]

https://lnkd.in/eGEvjU6C

47. Accelerated Capital Allowance For Excursion Bus
[购买游览巴士享有加速资本津贴]

https://lnkd.in/eEEjDwvG

48. Deferment of the implementation of 2% Withholding Tax on Payment [Commission] Made To Agent etc.
[ 推迟执行向代理商、经销商、分销商支付佣金的2%预扣税]

https://lnkd.in/e-FkqG7b

49. HRD Levy Payment for the newly registered employers for January 2022 has been Resumed
[新注册的雇主,2022年1月恢复支付人力资源开发基金]

https://lnkd.in/e28NiHsv

50. Mandatory Adoption of Prescribed Forms CP21, CP22, CP22A, and CP22B
[强制性采用指定的表格 CP21、CP22、CP22A 和 CP22B]

https://lnkd.in/eBwiFntG

51. 只有在扣押令下 IRB 才有权要求银行提供你的信息
[Power to call for bank information for purpose of making a Garnishee Order application by IRB]

https://lnkd.in/eQsxcQV8

52. Tax Concessions Due to COVID-19 Travel Restrictions expired on 31 December 2021
[新冠肺炎期间的行动限制所给予的税务宽免于2021年12月31日结束]

https://lnkd.in/eqJzGEmN

53. Initial Application of MFRS 17 and MFRS 9 – Comparative Information (Amendment to MFRS 17 Insurance Contracts)
[初次应用 MFRS 17 和 MFRS 9 - 比较信息 (MFRS 17 保险合同的修正)]

https://lnkd.in/eUMMpfPQ

54. Filing Programme for Year 2022 - Employers
[2022年的申报安排 - 雇主 ]

https://lnkd.in/ee9mhwaW

55. Filing Programme for Year 2022 – Associations, Deceased Persons’ Estate and Hindu Joint Families
[2022年的申报安排 - 社团、死者遗产和印度教联合家庭]

https://lnkd.in/eFErzCmK

56. Filing Programme for Year 2022 – Other Individuals
[2022年的申报安排 - 其他人士]

https://lnkd.in/e3GgsDFg

57. Filing Programme for Year 2022 – Individuals, Partnerships
[2022年的申报安排 - 个人、合伙企业]

https://lnkd.in/ew8AdVYK

58. Filing Programme for Year 2022 – Trust Bodies and Co-Operative Societies
[2022年的申报安排 - 信托机构和合作社]

https://lnkd.in/eSG9P94S

59. Filing Programme for Year 2022 – Companies, Limited Liability Partnerships
[2022年的申报安排 - 公司、有限责任合伙公司]

https://lnkd.in/eQvAa6Dc

60. Filing Programme for Year 2022 – Real Estate Investment Trusts / Property Trust Funds, Business Trusts
[2022年的申报安排 - 房地产投资信托基金/财产信托基金,商业信托基金]

https://lnkd.in/ePzDNgcP

61. Guide Notes on Submission of Tax Returns
[关于提交纳税申报的指导说明]

https://lnkd.in/eekjaAzg

62. Minimum Wages (Amendment) Order 2022
[2022年最低工资(修正)指令]

https://lnkd.in/eYkYZEMR

63. All Accounting and Audit Firms having 10 or more employees are subject to HRD Levy

[所有聘请10人以上的会计和审计公司 都在人力资源发展征税范围内]

https://lnkd.in/evkTXh5G

64. MIA Qualifying Examination: Open for Registration Now

[MIA资格考试:开放注册! ]

https://lnkd.in/egegprJR

65. Incentive for Manufacturers of Pharmaceutical Products

[对医药产品制造商 的奖掖措施]

https://lnkd.in/eFB36Que

66. Withholding Tax on Payments Made to Agents, Dealers, and Distributors FAQ 1 - Overview
[于支付代理商、经销商和分销商款项预扣税的常见问题 - 概述]

https://lnkd.in/egtWUX79

67. 2% Withholding Tax on Payments Made to Agents, Dealers, and Distributors FAQ 2 - Meaning of Agents, Dealers, and Distributors
[于支付代理商、经销商和分销商款项预扣税的常见问题 - 代理商、经销商和分销商的含义]

https://lnkd.in/eTSmVJyn

68. 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

69. Financial Services (Minimum Amount of Capital Funds or Surplus of Assets over Liabilities) (Licensed Person) (Amendment) Order 2022
[2022年金融服务(资本金最低 限额或资产超过负债][持牌人] (修订)指令]

https://lnkd.in/eeyvXUxr

70. Islamic Financial Services (Minimum Amount of Capital Funds or Surplus of Assets over Liabilities) (Licensed Person) (Amendment) Order 2022
[2022年回教金融服务(资本金最低限额或资产超过负债][持牌人](修订)指令]

https://lnkd.in/ef-kcqih

71. Copyright (Amendment) Act 2022
[2022年 版权法(修正)法令]

https://lnkd.in/erESRUyR / https://lnkd.in/dAEvkVUh

72. Patents (Amendment) Act 2022
[2022年 专利法(修正)法令]

https://lnkd.in/dTV4i8wP / https://lnkd.in/d4xXqJV2

73. Geographical Indications Act 2022
[2022年 地理标志法令]

https://lnkd.in/dTV4i8wP / https://lnkd.in/d4xXqJV2

74. Tax Incentives for Sabah Development Corridor (SDC)
[沙巴发展走廊的 税收优惠措施 ]

https://lnkd.in/eFNHie7f / https://lnkd.in/ejH5wuzP

75. Tax Incentives for The East Coast Economic Region (ECER) - 1
[东海岸经济区(ECER) 的税收优惠政策 - 1]

https://lnkd.in/eZMu_hbr / https://lnkd.in/ewGqe6Zm

76. Tax Incentives for The East Coast Economic Region (ECER) - 2
[东海岸经济区(ECER) 的税收优惠政策 - 2]

https://lnkd.in/eCRrfdwX / https://lnkd.in/e7gsVj3w

77. Tax Incentives for The East Coast Economic Region (ECER) - 3
[东海岸经济区(ECER) 的税收优惠政策 - 3]

https://lnkd.in/eCRrfdwX / https://lnkd.in/e7gsVj3w

78. Tax Incentives for The East Coast Economic Region (ECER) - 4
[东海岸经济区(ECER) 的税收优惠政策 - 4]

https://lnkd.in/efTJ7fYw / https://lnkd.in/e6i3vF7c

79. Tax Incentives for The East Coast Economic Region (ECER) - 5
[东海岸经济区(ECER) 的税收优惠政策 - 5]

https://lnkd.in/ec-fjZJm / https://lnkd.in/eThw6gfP

80. 2022 edition of OECD Transfer Pricing Guidelines released
[2022年版 经合组织转让定价指南发布]

https://lnkd.in/eBWt7RiU / https://lnkd.in/eazntEkh

81. Partial Tax Exemption on Foreign Sourced Income in calculating Cukai Makmur
[计算繁荣税时,源自海外的收入享有部分豁免]

https://lnkd.in/ei8YCQVV / https://lnkd.in/eXPV-JGy

82. IRBM Revised 3 Tax Audit Frameworks
[税收局更新三个税务审计框架]

https://lnkd.in/eXcutqQK / https://lnkd.in/eFmNi5iu

83. Industrial Relations (Amendment) Regulations 2022
[2022年 劳资关系(修正)条例]

https://lnkd.in/eTFTpBbG / https://lnkd.in/e5c5bmPc

84. Income Tax (Exemption) (No. 2) Order 2022
[2022年所得税(豁免) (第2号)指令]

https://lnkd.in/e4n2_MPn / https://lnkd.in/eCizB2-Z

85. Income Tax (Exemption) (No. 3) Order 2022 - Venture Capital Management Company (VCMC) [2022年所得税(豁免) (第3号)指令 - 风险投资管理公司]

https://lnkd.in/eniBtSWg / https://lnkd.in/etvS27hy

86. Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022
[2022年所得税(对新创公司或 风险投资公司投资的扣除)细则]

https://lnkd.in/eSy4VXHR / https://lnkd.in/eaRieTCA

87. Strengthening Governance - Malaysian Code on Corporate Governance (MCCG) 2021
[加强治理 -- 2021年马来西亚公司治理准则 (MCCG)]

https://lnkd.in/e39TSZ-T / https://lnkd.in/eha2TDC7

88. Malaysian Code on Corporate Governance (MCCG) 2021 - Key Updates 
[2021年 马来西亚公司治理准则 - 关键的更新]


89. Responses from the LHDN to CTIM Comments - FAQ on 2% Withholding Tax Deducted from Payment by Payer Companies to Agents, Dealers, and Distributors 
[LHDN 对CTIM 意见的回应 -- 关于付款人公司向代理商、经销商和分销商支付的款项中扣除2%预扣税的常见问题]


90. Service Tax Policy No. 3/2021 - Service Tax Exemption on Brokerage Services 
[第3/2021号服务税政策 - 经纪服务的服务税豁免]


91. Indirect Tax Special Voluntary Disclosure & Amnesty Program - Guideline & FAQs 
[间接税 特别自愿披露和赦免计划 - 指南与常见问题]


92. Tourism Tax (TTx) Policy No. 2/2021 - Extension of TTx Exemption 
[第2/2021号 旅游税(TTx)政策 - 延长旅游税豁免期]


93. Revised Guide on Advertising Services dated 19 January 2022 
[2022年1月19日的《广告服务指南》修订版]


94. Approved Major Exporter Scheme (AMES) - Updated news 
[核准的主要出口商计划 - 最新新闻]


95. Service Tax Policy No. 3/2021 (Amendment No. 1) - Service Tax Exemption for Brokerage Services 
[第3/2021号服务税政策(第1号修正案) – 免除经纪服务的服务税]


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