24: FAQs – Special Income Remittance Programme (PKPP)
FAQs – Special Income Remittance Programme (PKPP) 1. The Inland Revenue Board (IRB) has published Frequently Ask Questions (FAQs) about a “Special Program for the Remittance of Foreign Income” for Malaysian Tax Residents who have money kept outside of Malaysia. 2. To find out more, you may consider tonight’s Live – https://lnkd.in/g7aTtcd2 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 税收局 […]
23: Move to Tax Foreign-Sourced Income in Malaysia is not a Surprise
Over the past few years, the concept of “Double Non-Taxation” has been an issue. When the Base Erosion and Profit Shifting [BEPS] project of the Organization for Economic Cooperation and Development [OECD] was first launched, this was identified as a potential issue. Thus, the taxation of foreign-sourced income received in Malaysia will begin on January […]
22: An Individual’s Tax Residence under S 7(1A) ITA 1967
An Individual’s Tax Residence under S 7(1A) ITA 1967 – PDF 1. The residence test under s 7 of the Income Tax Act 1967 (ITA) is purely quantitative, based on the number of days an individual is present in Malaysia during a year of assessment. 2. Under paragraph 7(1A) of the ITA, when determining the […]
21: An Individual’s Tax Residence under S 7(1)(d) ITA 1967
An individual’s tax residence under S 7(1)(d) ITA 1967 – PDF 1. The residence test under s 7 of the Income Tax Act 1967 (ITA) is purely quantitative, based on the number of days an individual is present in Malaysia during a year of assessment. 2. Under s 7(1)(d) of the ITA 1967: an individual […]
20: An Individual’s Tax Residence under S 7(1)(c) ITA 1967
An individual’s tax residence under S 7(1)(c) ITA 1967 – PDF 1. The residence test under s 7 of the Income Tax Act 1967 (ITA) is purely a quantitative one, based on the number of days an individual is present in Malaysia during a year of assessment. 2. Under s 7(1)(c) of the ITA 1967: […]
会计准则解析之固定资产
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Foreign Source Income
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