Tag: 国际税收法

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

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

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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

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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

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

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

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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

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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

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

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

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

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

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

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

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

🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

#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

Income Derived by Individuals Exercising Employment Aboard Ships – PDF

1. Although it is a high-risk job, many people still work hard every year to get on board and undergo various examinations and training to become crew members.

2. How should sailors and seafarers be treated for income tax purposes when they sail for long periods, perhaps passing through or staying in several different countries during their voyage.

3. The income derivation rule for an individual exercising employment aboard a ship is specifically addressed under s 13(2)(e) of the Income Tax Act 1967

4. However, income derived by individual exercising employment aboard a ship operated by the owner of a Malaysian flagship is given exemption under Paragraph 34, Schedule 6

5. On December 9, 2016, the Inland Revenue Board of Malaysia (IRB) released Public Ruling No. 12/2016, which clarified the tax treatment of income generated by individuals who work onboard ships.

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 水手在今天可是一个好工作，生活待遇好工资高，虽然是高危工作，但是每年依旧有很多人为能登船工作而努力，进行各种考试和训练才能成为一名船员

2. 水手和海员长时间航海，在航行中或许还会经过或在多个不同的国家逗留，那么他们的所得税究竟应该要如何处理呢？

3. 1967年所得税法令第13(2)(e)条明确规定了在船上工作的船员们的个人收入的推算规则。

4. 然而，根据附表6第34段，在马来西亚船东经营的船上工作的船员，所获得的收入是可以享有豁免的。

5. 2016年12月9日，马来西亚内陆税税局（IRB）发布了第12/2016号公共裁决，针对在船上工作的船员所产生的收入，厘清了相关的税务处理。

#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

Income Derived by Individuals Exercising Employment Aboard Ships – Deeming Provisions of Employment Income – PDF

1. The Malaysian Government achieves tax jurisdiction through a series of territorial tax regimes, which means that：

👉 only income accruing in or derived from Malaysia has been taxed,

👉 Income derived from foreign sources is tax-exempt [(Schedule 6 para 28 of the Income Tax Act 1967 (ITA)], except for income received from the shipping and aviation industries, as well as the banking and insurance industries.

2. The recent Budget 2022 revealed a proposal to repeal the tax exemption on income derived from overseas sources and received in Malaysia by Malaysian residents under Paragraph 28, Schedule 6 of the Income Tax Act (ITA) 1967, effective January 1, 2022.

3. As a result, residents will be taxed on income derived from foreign sources and received in Malaysia.

4. However, it is critical to keep in mind that：

👉 Income earned overseas but not transferred to Malaysia by a Malaysian tax resident is not taxed.

👉 Non-Malaysian tax residents are likewise exempt from tax on income remitted from outside.

👉 exemption of income derived by individual exercising employment aboard a ship operated by an owner of a Malaysian flagship under Paragraph 34, Schedule 6 of the Act, remains unchanged.

5. On December 9, 2016, the Inland Revenue Board of Malaysia (IRB) released Public Ruling No. 12/2016, which clarified the tax treatment of income generated by individuals who work onboard ships.

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 马来西亚政府通过一系列的领土税制来实现税收管辖，这意味着：

👉只有在马来西亚产生的或源自马来西亚的收入才被征税。

👉 源自国外的收入是免税的（1967年所得税法令第6附表第28段）；航运、航空业、银行和保险业例外。 2. 最近的2022年预算案显示，政府建议废除 1967年所得税法令第6附表第28段

3. 这也意味着马来西亚居民源自海外的收入，从从2022年1月1日起将会被征税

4. 然而，要注意的是：

👉 马来西亚税务居民源自国外，但是没有汇入马来西亚的收入，不被征税。

👉 非马来西亚税务居民汇入源自国外的收入，也不被征税。

👉 根据1967年所得税法令第6附表第34段所给予的 [个人在马来西亚船东经营的船舶上工作所获得的收入] 豁免，保持不变

5. 2016年12月9日，马来西亚内陆税税局（IRB）发布了第12/2016号公共裁决，针对在船上工作的船员所产生的收入，厘清了相关的税务处理。

#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

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:

When a person has been in Malaysia for 90 days or more (which need not be consecutive) in a Basis Year, he is deemed to be resident for tax purposes under section 7(1)(c) of the Income Tax Act 1967 for the relevant Basis Year, if, in any three of the four preceding basis years, he satisfies the following conditions:-

👉 Condition i: has been resident under section 7(1) of the Income Tax Act 1967; or

👉 Condition ii: has stayed in Malaysia for 90 days or more.

3. In simple terms, if a person stays in Malaysia for 90 days or more, whether he is a Malaysian tax resident or not, we need to look at his whereabouts for the previous 4 years and whether he has been a resident of Malaysia or stayed in Malaysia for 90 days or more for 3 of those years.

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1. 1967年所得税法令第7条规定的居民身份的鉴定，纯粹以定量为基础，是根据个人在一个课税年度中停留在马来西亚的天数。

2. 1967年ITA第 7(1)(c) 条文阐明： 当一个人在某个基础年 [Basis Year] 在马来西亚逗留了 90天或以上（不一定需要是连续的）的时间时，在1967年所得税法令第7(1)(c)条文下，他会被认为是有关基础年 [Basis Year] 的税务居民，如果在之前的四个基准年中的任何三年，他符合以下的条件：

👉 条件 i： 在1967年所得税法令第7(1)条文下，拥有居民身份；或

👉 条件 ii：在马来西亚逗留了90天或以上。 3. 简单来说，一个人只要在马来西亚逗留90天或以上，他究竟是不是马来西亚税务居民，我们需要看他之前4年的行踪，有没有其中3年：

👉 是马来西亚的居民；又或者

👉 在马来西亚逗留90天或以上

#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

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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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