Day: December 30, 2021

  • MOF – Individual Tax Residents to be Exempted from Tax on Foreign Sourced Income until 31-12-26

    MOF – Individual Tax Residents to be Exempted from Tax on Foreign Sourced Income until 31-12-26

    136.-MOF-Tax-Residents-to-be-exempted-from-tax-on-Foreign-Sourced-Income-until-Dec-31-2026Download
    136.1-Layanan-Cukai_FSI-dan-Duti-Setem-Nota-Kontrak_2021-12-30Download

    1. It was announced by the Ministry of Finance (MOF) in a press release that the government has agreed to exempt from taxation until December 31, 2026 :

    👉 all sorts of foreign income generated by individuals, as well as

    👉 dividend income earned by Companies and Limited Liability Partnerships.

    2. However, this will be subject to the eligibility conditions stated in the guidelines to be issued later.

    3. Download Press Release – https://lnkd.in/erXmAdXD

    🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

    1. 根据财政部的刚刚发布的新闻稿，政府已同意对以下事项豁免征税至2026年12月31日:

    👉 个人所产生的各种海外收入；以及 👉 公司和有限责任公司 [LLP] 获得的股息收入。

    2. 所需要的条件，将会在稍后发布的指南中列出。

    3. 下载财政部新闻稿 – https://lnkd.in/erXmAdXD

    #税法之道博大精深，#建议大家深度学习

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    #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

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    #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.

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    👉 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

    11
  • What Exactly is Considered a Taxable Remittance 4 – Should I Remit or Not

    What Exactly is Considered a Taxable Remittance 4 – Should I Remit or Not

    What Exactly is Considered a Taxable Remittance 4 – Should I Remit or Not – PDF

    128.-What-Exactly-is-Considered-a-Taxable-Remittance-4-Should-I-Remit-or-NotDownload

    P/S: According to a press release issued by the Ministry of Finance on 30 December, the government has agreed to exempt overseas income from taxation until 31 December 2026, subject to certain conditions.

    1. The Ministry of Finance issued a press release on 30 December 2021 in which the Government has agreed to exempt overseas income from taxation until 31 December 2026, subject to certain conditions: 👉 all sorts of foreign income generated by individuals; and

    👉 Dividend income received by companies and limited liability Partnerships [LLPs].

    🌳 To Read – https://lnkd.in/ejScutM8

    🌳 To Download – https://lnkd.in/e52r2UY2

    2. This article was written before the press release was issued and has become less helpful with this press release, but can still be used as a reference for future reference

    3. Join us on Telegram to stay up to date with the times – http://bit.ly/YourAuditor

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    1. 财政部于2021年12月30日发布新闻稿，政府已同意在符合某些条件后，海外收入豁免征税至2026年12月31日:

    👉 个人所产生的各种海外收入；以及

    👉 公司和有限责任公司 [LLP] 获得的股息收入。

    🌳 阅读 – https://lnkd.in/ejScutM8

    🌳 下载 – https://lnkd.in/e52r2UY2

    2. 这篇文章是在新闻稿发布前所撰写的，随着这篇新闻稿后，其实用性已经减少，但是仍然可作为日后的参考

    3. 与时并进，请加入我们的 Telegram – http://bit.ly/YourAuditor

    #税法之道博大精深，#建议大家深度学习

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    #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

    9
  • MOF: Individuals to be Exempted from Tax on Foreign Sourced Income until Dec 31, 2026

    MOF: Individuals to be Exempted from Tax on Foreign Sourced Income until Dec 31, 2026

    Siaran Media Kementerian Kewangan Malaysia:

    Individuals to be exempted from tax on the Foreign-Sourced income until Dec 31, 2026

    FINAL_Layanan-Cukai_FSI-dan-Duti-Setem-Nota-Kontrak_2021-12-30Download

    KUALA LUMPUR, 30 Dis – The government has agreed to exempt taxation on foreign source income (FSI) for resident taxpayers to ensure the smooth implementation of the tax initiative, said the Ministry of Finance (MoF).

    The tax exemption is effective from Jan 1, 2022, to Dec 31, 2026.

    Subject to Inland Revenue Board criteria and guidelines, income tax exemption on dividends will be given to companies or limited liability partnerships while individuals will be tax-exempted for all types of income.

    “For individual taxpayers, the government will give exemption to all individuals except those in a business partnership in Malaysia, whereby they are subject to FSI taxation.

    “For non-resident taxpayers (individuals, companies, and others), they remain exempted from income tax,” the ministry said.

    The MoF also announced that FSI received in the 2022 year of assessment is exempted from tax calculation for the purpose of prosperity tax.

    In the tabling of Budget 2022, the government announced that FSI will be taxed from Jan 1, 2022.

    • Bernama
    11
  • What Exactly is Considered a Taxable Remittance 3 – How do I Know What Income or Gains I’ve Remitted

    What Exactly is Considered a Taxable Remittance 3 – How do I Know What Income or Gains I’ve Remitted

    What Exactly is Considered a Taxable Remittance 3 – How do I know what income or gains I have remitted – PDF

    127.-What-Exactly-is-Considered-a-Taxable-Remittance-3-How-do-I-know-what-income-or-gains-I-have-remittedDownload

    1. Suppose we have remitted money from overseas to Malaysia. In that case, it can sometimes be difficult to distinguish between different types of income or earnings, especially if you have more than one type of income or gains in an account.

    2. Whenever you remit money to Malaysia from a bank account that contains income from multiple sources, you should first ensure that you have a clear record of it. This is because not all income remit to Malaysia from overseas will be taxed, for example, capital gains or remitting money back to Malaysia that you have previously sent out of Malaysia.

    3. If you cannot provide valid evidence, this may work against you because it may result in your money being taxed for no reason and you paying higher taxes than others.

    4. For this reason, without a thorough understanding of the Tax Law and the guidance of an experienced tax advisor, it might be difficult to avoid making remittances safely.

    5. Join us on Telegram to stay up to date with the times – http://bit.ly/YourAuditor

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    1. 如果我们有从海外汇钱来马来西亚，有时候可真不容易区分不同类型的收入或收益，特别是如果你在一个账户中存入一种以上的收入或收益。

    2. 每当你从一个包含多个来源收入的银行账户向马来西亚汇款时，首先你要确保本身有着清楚的记录。这是因为不是所有从海外汇回来马来西亚的收入，都会被征税，比如说：资本利得，又或者是你只是把自己之前从马来西亚汇出去的钱重新汇回来马来西亚。

    3. 要是你无法出示有效的证据的话，这可能会对你不利，因为这将有可能让你的钱无端端被征税，并导致你需要比其他人缴付更高的所得税。

    4. 出于这个原因，如果没有对税法有着透彻的理解，又或者是没有寻求有经验的税务顾问的指导，您的汇兑也许会面临的不必要的风险。

    #税法之道博大精深，#建议大家深度学习

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    #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

    9
  • What Exactly is Considered a Taxable Remittance 2 – Definition & Examples

    What Exactly is Considered a Taxable Remittance 2 – Definition & Examples

    What Exactly is Considered a Taxable Remittance 2 – Definition & Examples of Remittances – PDF

    126.-What-Exactly-is-Considered-a-Taxable-Remittance-2-Definition-Examples-of-RemittancesDownload

    1. In general, if you have foreign source income or profits from foreign gains and you bring them directly or indirectly to Malaysia so that you can benefit from the income or gains in Malaysia, you are considered to have made a remittance.

    2. There is no definition of what constitutes a remittance in the Malaysian Act.

    3. Thus, in practice, the Director-General of Inland Revenue applies the general taxation concept to foreign-source revenue and accounts for it appropriately.

    4. Join us on Telegram to stay up to date with the times – http://bit.ly/YourAuditor

    🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

    1. 一般来说，如果你有外国来源的收入或外国收益的利润，并直接或间接带到马来西亚，以便你能在马来西亚从相关的收入或收益中获益，你就被认为是进行了“汇兑” 。

    2. 在马来西亚的法律中，没有关于什么是“汇兑”的定义。

    3. 因此，税收局总监在实践中，对外国来源的收入也采用一般征税原则，并作出相应的考虑。

    #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

    9
  • What Exactly is Considered a Taxable Remittance 1 – Introduction

    What Exactly is Considered a Taxable Remittance 1 – Introduction

    What Exactly is Considered a Taxable Remittance 1 – Introduction – PDF

    125.-What-Exactly-is-Considered-a-Taxable-Remittance-1-IntroductionDownload

    1. If you are currently working abroad or have income abroad yourself, I’m sure you are getting chagrined as 2021 slowly draws to a close.

    2. This is because the proposed amendments to Para 28 of the Sixth Schedule of the Income Tax Act 1967, when passed, will require income tax returns to be filed for income received in Malaysia originating overseas from 1 January 2022.

    3. While you may have searched the internet for information on this, I think what you would like to know at the moment is what exactly constitutes a “remittance,” right? 4. Don’t worry, we’ll explain a little more in the following articles. 5. Join us on Telegram to stay up to date with the times – http://bit.ly/YourAuditor

    🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

    1. 如果目前的你正在国外工作，又或者是你本身在国外有收入，随着2021年慢慢步入尾声，我相信你也越来越懊恼。

    2. 因为对 1967 年所得税法第6附表第28款的拟议修正案通过后，2022年1月1日开始，源自海外在马来西亚收到的收入，需要申报所得税。

    3. 你或许已经在网上寻找到不少相关的资料，而目前的你，我认为比较想知道的应该是，究竟什么才叫“汇款”对吗？

    4. 放心，接下来的文章，我们会向大家稍微作出解说。

    #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

    9
  • Costs of Renovation and Refurbishment of Business Premise

    Costs of Renovation and Refurbishment of Business Premise

    Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 – PDF

    135.-Income-Tax-Costs-of-Renovation-and-Refurbishment-of-Business-PremiseAmendment-Rules-2021Download

    P.U (A) 481 – Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 – As at 27 December 2021

    135.1-P.U-A-481Download

    P.U. (A) 381 – Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2020 – As at 28 December 2020

    135.2-P.U.-A-381-2020）Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 [P.U. (A) 481].

    2. These Rules have effect from the year of assessment 2022 to amend Subrule 3(1) of the Income Tax (Costs of Renovation and Refurbishment of Business Premise) Rules 2020 [P.U. (A) 381/2020]

    3. With this amendment, it is allowable to deduct the costs of renovation and renovation of business premises incurred by the person between March 1, 2020, and December 31, 2022, and used for its business to determine the adjusted income from the business on the Basis Period for the Year of Assessment.

    4. As a result, the Government has extended the eligibility period from December 31, 2021 [Under P.U. (A) 381/2020], to December 31, 2022.

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    1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段和第33(1)(d)段所赋予的权力，在宪报上颁布了 2021年所得税 (营业场所翻修和翻新费用)(修正案) 细则 [P.U. (A) 481]。

    2. 此细则从2022年评估年度起生效，主要是为了修订 2020年所得税(营业场所翻修和翻新费用) 细则 [P.U (A) 381/2020] 第3(1)条例。

    3. 通过这一修订，相关人士在鉴定评估年度 [Year of Assessment] 基础期 [Basis Period] 的调整后业务收入时，举凡在2020年3月1日至2022年12月31日期间所产生的营业场所翻修和用于其业务的装修和翻新费用，都享有扣税资格。

    4. 因此，政府已将合格期限从 2021年12月31日 [在 P.U (A) 381/2020 下] 延长至 2022年12月31日。

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  • Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium

    Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium

    134.-Income-Tax-Special-Deduction-for-Reduction-of-Rental-to-a-Tenant-other-than-a-Small-and-Medium-Enterprise-Amendment-Rules-2021Download
    134.1-P.U-A-480Download
    134.2-P.U-A-354Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) 480].

    2. These Rules come into operation on 1 January 2022 to amend Rule 2 of The Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) Rules 2021 [P.U. (A) 354/2021].

    3. With this amendment, the “months eligible for the special deduction for rent” are from January 2021 to June 2022, whereas under P.U. (A) 354/2021, the “eligible months” are from January 2021 to December 2021 December 2020.

    4. As a result, the Government has extended the period by six months.

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    1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段和第33(1)(d)段所赋予的权力，在宪报上颁布了 2021年所得税(非中小型企业租户租金特别扣税)(修正案) 细则 [P.U. (A) 480]。

    2. 此细则从2022年1月1日起实施，主要是为了修订2021年所得税 (非中小型企业租户租金特别扣税) 细则 [P.U. (A) 354/2021] 的第2条例。

    3. 在此修订后，“符合租金特别扣税条件的月份”是指从2021年1月至2022年6月，而在之前 P.U. (A) 354/2021 下，“符合条件的月份 ”是指2021年1月至2021年12月。

    4. 因此，政府延长了6个月的期限。

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  • Special Deduction for Reduction of Rental to a Small and Medium Enterprise

    Special Deduction for Reduction of Rental to a Small and Medium Enterprise

    133.-Income-Tax-Special-Deduction-for-Reduction-of-Rental-to-a-Small-and-Medium-Enterprise-Amendment-Rules-2021Download
    133.1-P.U-A-479Download
    133.2-P.U-A-353Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) 479].

    2. These Rules come into operation on 1 January 2022 to amend Rule 2 of The Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 [P.U. (A) 353/2021].

    3. With this amendment, the “months eligible for the special deduction for rent” are from April 2020 to June 2022, whereas under P.U. (A) 353/2021, the “eligible months” are from April 2020 to December 2021 December 2020.

    4. As a result, the Government has extended the period by six months. 5. Join our Telegram: http://bit.ly/YourAuditor

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    1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段和第33(1)(d)段所赋予的权力，在宪报上颁布了 2021年所得税(中小型企业租金特别扣税)(修正案) 细则 [P.U. (A) 479]。

    2. 此细则从2022年1月1日起实施，主要是为了修订2021年所得税 (中小型企业租金特别扣税) 细则 [P.U. (A) 353/2021] 的第2条例。

    3. 在此修订后，”符合租金特别扣税条件的月份”是指从2020年4月至2022年6月，而在 P.U. (A) 353/2021 下，“符合条件的月份 ”是指2020年4月至2021年12月。

    4.因此，政府延长了6个月的期限。

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  • Income Tax (Exemption) (No. 12) Order 2021: Arts or Cultural Activities, Sports, etc.

    Income Tax (Exemption) (No. 12) Order 2021: Arts or Cultural Activities, Sports, etc.

    132.-Income-Tax-Exemption-No.-12-Order-2021Download
    132.1-P.U-A-478Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) (No. 12) Order 2021 [P.U. (A) 478]

    2. This Order has effect from the year of assessment 2020 until the year of assessment 2025.

    3. The Minister exempts from payment of income tax any promoter for any arts or cultural activities, sports, or recreational competitions of international standard from payment of income tax on fifty percent of the statutory income derived from the organisation of such activities.

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    1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第 127(3)(b) 段所赋予的权力，在宪报上颁布了 2021年所得税(豁免)(第12号) 指令 [P.U. (A) 478]。

    2. 此指命令从2020年的评估年度 [year of assessment] 开始生效，直到2025年的评估年度。

    3. 部长对任何国际标准的艺术或文化活动、体育或娱乐比赛的推广者对组织此类活动所得的50%法定收入 [Statutory Income] 免征所得税。

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