Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise
P.U. (A) 354 (2021) – Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) Rules 2021 – 8 September 2021
Special Deduction for Reduction of Rental to a Small and Medium Enterprise
P.U. (A) 353 (2021）- Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 – 8 September 2021
1. 根据这项细则 [Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021]： 👉 2020年4月起至2021年12月这段期间；
👉 产业业者根据现有租约 [Tenancy Agreement]，提供不少于30%的租金回扣给中小企业，
👉 将享有特别扣税 [Special Deduction] 2. 在根据该法第4(a)或(d)款确定房东在一个评估年度的基础期的租金收入调整后的收入时，应允许扣除相当于根据现有租赁协议减少的租金总额，即不低于月租金率的30%。 3. 产业业者 [Landlord] 需保留以下文件或资料： ✅ 一份根据1949年《印花税法令》盖章的租赁协议 [Tenancy Agreement]；
✅ 针对符合资格的月份，另外一份单独的租金收入报表；
✅ 确认书 [confirmation letter]:
🅰️ 产业业者 [Landlord] 出具的确认书，确认减免租金的数额；以及
🅱️ 中小型企业出具的确认书，去确认收到租金减免；以及
✅ 中小企业公司的资格证明 – 由马来西亚中小型企业公司 [SME Corp. Malaysia ] 所发出的中小型企业地位的确认证件。
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 ]。
An instrument of loan or a financing agreement relating to the loan or financing facility executed between a small and medium enterprises and a financial institution is, on application, exempted from stamp duty.
P.U. (A) 333 (2021）- Stamp Duty (Exemption) (No. 8) Order 2021 – 12 August 2021
1. Under this Exemption Order:-
👉 Instrument between SMEs and financial institutions in connection with the Disaster Relief Facility 2021
👉 which is signed and executed from February 2 to December 31, 2021.
👉 is Exempted from stamp duty upon application.
2. Note that it is necessary to make an application 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 根据这项豁免指令 [Stamp Duty (Exemption) (No. 8) Order 2021]：
👉 在“2021年灾难救济基金（Disaster Relief Facility 2021）计划下
👉 中小企业与金融机构之间签署的与贷款或融资有关的合同，
👉 在2021年2月2日至12月31日这段时间所签署与执行的贷款或融资合同；
👉 经申请可免征印花税。
2. 注意，是需要做出申请的
