Day: October 7, 2021

A qualifying company in the basis period for a year of assessment is exempted from the payment of income tax in respect of statutory income derived from a qualifying project, which is equivalent to the amount of allowance of fifty per cent (50%) of the qualifying capital expenditure incurred by that qualifying company.

1. 根据这项指令 [Income Tax (Exemption) (No. 10) Order 2021]：

👉 一家合格的公司 [qualifying company]

👉 在一个课税年度的基准期内 [basis period for a year of assessment]，

👉 从一个合格的项目 [qualifying project] 中所获得的法定收入 [statutory income]，

👉 相当于公司所产生的合格资本支出 [qualifying capital expenditure ] 的50%的津贴

👉 可以免征所得税。

The Minister exempts a qualifying person from the payment of income tax in a basis period for a year of assessment in respect of the statutory income derived from a qualifying activity.

P.U. (A) 344 (2021）- Stamp Duty (Exemption) (No. 9) Order 2021 – 23 August 2021

1. Under this Exemption Order:-

👉 Tourism companies that provide domestic travel packages for local or foreign tourists, including transportation by air, land or sea and accommodation

👉 Tax-exempt in respect of the statutory income derived from a qualifying activity

2. Conditions:-

👉 the total number of local tourists participating in a qualifying activity is at least 200

👉 Authorized person of the Ministry of Tourism, Arts and Culture of Malaysia must verify, in writing, the total number of local and foreign tourists involved in domestic tourism.

3. Where a qualifying person carries on a qualifying activity and an activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of that qualifying person

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1. 根据这项豁免指令 [Income Tax (Exemption) (No. 9) Order 2021]：

👉 为本地或外国游客提供国内旅游配套[包括：交通和住宿的旅游业公司

👉 在符合条件后，享有免税资格

2. 条件：

👉 本地游客游客总数不低于200人

👉 马来西亚旅游、艺术和文化部授权人必须以书面形式，核实参与国内旅游的本地和外国游客总数。

3. 符合条件的旅游公司，如果同时从事符合条件和不符合条件的旅游服务，每项服务应被视为单一及独立的收入来源 [separate and distinct source ]。