The Malaysian Tax System – What is a Hindu Joint Family | 什么是印度教联合家庭？
A “body of persons” is included in the definition of “person” under the Income Tax Act 1967, and the former also covers a Hindu joint family. Under s 2 of the Income Tax Act 1967, a Hindu joint family means what in any system of law prevailing in India is known as a Hindu joint […]
Guideline on CP204 Payment [Updated on 7-2-2023]
We posted this on January 10, 2023 – https://www.ccs-co.com/post/guideline-on-cp204-payment Since Bill no. is now available for the company, in this post, we updated this. Our website’s articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations […]
E 2022 Explanatory Notes and EA & EC Guide Notes
Download: Form EA 20
Guideline on Making Direct Tax Payments to LHDN
Our website’s articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on […]
MyTax: One-Stop Portal To All Taxpayers
The Inland Revenue Board of Malaysia (HASiL) has recently issued a media release on 31 December 2022 stating that a BILL NUMBER will be mandatory for the payment of all direct taxes, except for Monthly Tax Deductions (MTD) and Stamp Duty, effective from 1 January 2023. The BILL NUMBER can be obtained by visiting the […]
Guideline on CP204 Payment
[Update As at 7-2-2023: https://www.ccs-co.com/post/guideline-on-cp204-payment-1 ] Our website’s articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or […]
Tax Return Form Filing Programme for the Year 2023
All persons must furnish the return of total income in response to a notice issued by the DGIR. Although the general provisions indicate that the DGIR requires returns and information, this authority can be delegated by him/her to his/her subordinates. Sections 77 to 89 give wide powers to the DGIR in obtaining returns and information. […]
Salary to Senior Citizens, IRB disallowed Double deduction claim, CCS Successfully defends
In claiming a Double Tax Deduction for remuneration paid to an employee who reaches the age of 60 in the middle of the year, is the remuneration to be prorated to exclude the portion of his remuneration that relates to the period prior to reaching the age of 60? Few senior citizen employees of our […]
IRBM consented to withdraw the petition to wind up the company.
When the taxpayer came to us, it was in breach of his statutory responsibility under Section 77A(1) of the Income Tax Act 1967 (the Act) for not submitting or filing his tax return for the YA 2020 within the time due to MCO. This was because the taxpayer needed help to finalise their accounts due […]
马来西亚税收局提出上诉，反对肾脏基金会的免税地位法律申请
翻译自新闻来自：当今大马的新闻 案情背后：1970年，马来西亚内陆税收局 (IRB) 根据1967年所得税法令 (ITA) 第44(6)(a)条授予国家肾脏基金会 (National Kidney Foundation, NKF) 免税地位。 然而，在2019年的税务审计 (Tax Audit) 后，据称 IRB 决定撤销免税地位，并在2020年7月向NKF提出税务评估 （Tax Assessment）。 NKF 于同年9月17日提出法律质疑，并将 IRB 列为被告。 根据司法审查申请的副本，该基金会寻求法院的命令，撤销 IRB 在2020年6月17日的信函中据称撤销其免税地位的决定。 NKF 声称 IRB 的这项决定是 #非法的、#无效的、#不合法的和/ #或超越权限的、#不合理的和 / #或不讲道理的，等等。 NKF 要求法院宣布 “#被申请人在法律上无权对像申请人这样的慈善组织施加任意和单方面的条件，#而这些条件并没有包含在批准信中和 / #或传达给申请人“。 根据基金会主席 Zaki Morad Mohamad Zaher 博士支持司法审查的宣誓书副本，申请人认为 IRB 未能理解 ITA 的规定，即经批准的慈善组织，只要其机构不以盈利为主要目的，其为慈善目的而获得的收入可免于纳税。 有关的 ITA 条款是第44(6)条和该法案附表6的第13段一起阅读。 NKF 辩称，IRB 没有考虑到上级法院的既定法律先例，即由于既得权利原则的适用，经批准的慈善组织有权获得免税。 […]
