Tag: 国际税收法
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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:
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
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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
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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 can be considered to be a resident of Malaysia even if he did not spend any time in Malaysia during the basis year in question.
if:
👉 Condition i: resident for the immediate following basis year; and
👉 Condition ii: have been resident for the three immediate preceding basis years.
3. As a result, when it comes to tax planning, taxpayers must exercise extreme caution.
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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)(d) 条文阐明：一个人在有关基准年 [Basis Year] 即使没有马来西亚有任何时间的停留，也可以被认为是马来西亚的居民，如果他
👉 条件 i： 在相关课税年的下一个基础年 [Immediate following Basis Year] ，其身份是税务居民；及
👉 条件 ii：在相关课税年的前三个基础年，已经是马来西亚的税务居民。
3. 因此，在做税务规划时，纳税人可要非常小心。
4. 下载 – https://www.ccs-co.com/publications
#税法之道博大精深，#建议大家深度学习
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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
-
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 residence of an individual, the individual shall be deemed to be in Malaysia for a day if the individual is present in Malaysia for part of that day.
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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. 第7(1A)条规定，在确定一个人的税务居民身份时，如果该人在一天中有部分的时间是停留在马来西亚，那么他就应该被视为在马来西亚逗留一天。
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
-
18: An individual’s Tax Residence under S 7(1)(b) ITA 1967
An individual’s tax residence under S 7(1)(b) ITA 1967 – PDF
1. The test of residence 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)(b) ITA 1967, when an individual is in Malaysia for less than 182 days (the shorter period), but is linked to or by a period of 182 or more consecutive days (the longer period) in the basis year immediately preceding or immediately following that particular basis year, the individual qualifies as a resident for that basis year.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
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. 在1967年所得税法令第7(1)(b) 条文下，当一个人在马来西亚的时间少于182天 (较短的时期)，而有关较短的时期:
👉 是从上一个基础年 [basis year] 一个连续182天或以上的时期 (较长的时期)衔接下来；或者是
👉 衔接下一个基础年一个连续182天或以上的时期 (较长的时期)， 在这种情况下，在相关基础年，那个人就有资格成为马来西亚的税务居民。
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
-
19: An individual’s Tax Residence under S 7(1)(b) ITA 1967 – Temporary Absences
An individual’s tax residence under S 7(1)(b) ITA 1967 – Temporary Absences – PDF
1. The test of residence 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. In applying s 7(1)(b) of the ITA 1967:
👉 to identify periods of less than 182 days or more than 182 consecutive days,
👉 we also need to take into account the possibility that the taxpayer may be temporarily absent from Malaysia.
3. Temporary absences from Malaysia are to be treated as forming part of the qualifying period provided that the individual must be in Malaysia immediately prior to and after that temporary absence.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
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. 当我们以1967年所得税法令第7(1)(b)条文：
👉 去鉴定少于182天或连续超过182天的期间时，
👉 我们还需要考虑到纳税人有可能会暂时性离开马来西亚的情况出现。
3. 纳税人暂时性不在马来西亚的日子，将被视为构成合格期间的一部分，如果他暂时性离开之前和之后都有在马来西亚逗留。
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
-
15: International Income Tax Treatment of Pensions
International Income Tax Treatment of Pensions – PDF
1. With effect from 1 January 2022, Malaysian tax residents will no longer be exempt from taxation on income received in Malaysia that originates from abroad (Foreign Source Income), which raises a number of issues, including pensions from abroad (e.g. Singapore).
2. Therefore, if you work in Singapore for a long time, settle in Malaysia (Tax Resident in Malaysia) after retirement, and withdraw the Central Provident Fund (CPF) from Singapore, unless the IRB expands the scope of the exemption for pensions, according to the existing laws, it does not rule out the need to pay tax in Malaysia.
3. When a country’s domestic legislation imposes a tax on pension payments, there is a risk of legal double taxation if the retiree lives in one country but his pension is paid from another country.
4. If you do need to be taxed in Malaysia, my advice is to try to undertake some pre-tax planning when withdrawing your pension abroad, or to closely examine the tax treaty to avoid double taxation on your pension.
5. When I get the time, I will slowly explain everything in detail.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. 2022年1月1日起，马来西亚税务居民在马来西亚收到源自国外的收入，将不再豁免征税，这引发了许多问题，包括来自国外 (例如: 新加坡) 的退休金。
2. 在一个国家的国内法确实对退休金征税的情况下，如果退休金领取者居住在一个国家，而他的退休金是由另一个国家支付的，就可能出现司法上的双重征税。
3. 因此，长期在新加坡工作，退休后定居马来西亚，从新加坡提取的公积金（Central Provident Fund, CPF) ，除非收局能够扩大对退休金的豁免范围，否则按照现有的法令，不排除需要在马来西亚征税。
4. 万一到时候在马来西亚真的需要被征收，我给大家的建议是，在提取国外的退休金时，尝试去做事前税务规划，或者是认真检视税收协定 [Tax Treaty]，尽所能消除退休金双重征税。
5. 有机会，我将会慢慢深入讲解
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
-
16: Defining Residence
Defining Residence – PDF
1. With effect from 1 January 2022, Malaysian tax residents will no longer be exempt from taxation on income received in Malaysia that originates from abroad (Foreign Source Income), which raises a number of issues, including pensions from abroad (e.g. Singapore).
2. You’ll realise that we’re talking about Malaysian tax residents if you read the previous paragraph attentively. This means that if you are a non-Malaysian tax resident who remits foreign source income to Malaysia, you are not affected by the new amendment.
3. Individuals and legal entities must be defined as residents or non-residents under a country’s laws for taxing residents (and non-residents).
4. According to the Income Tax Act of 1967: Based on the length of time they spent physically in Malaysia during the relevant years, an individual is classified as:
👉 a resident; or
👉 a non-resident 5. I’ll patiently discuss Sections 7 and 7(1B) of the Income Tax Act of 1967 when I have more time.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. 2022年1月1日起，马来西亚税务居民在马来西亚收到源自国外的收入，将不再豁免征税，这引发了许多问题，包括来自国外 (例如: 新加坡) 的退休金。
2. 如果你认真阅读上一段，你会注意到我们说的是“马来西亚的税务居民”。这意味着，如果你是一个将外国来源的收入汇入马来西亚的非马来西亚税务居民，你不会受到新修正案的影响。
3. 个人和法律实体，必须按照一个国家的法律定义为居民或非居民。
4. 根据1967年所得税法令，一个人按照在相关年份在马来西亚实际居住的时间长短，可以被归类为
👉 居民；或 👉 非居民
5. 当我有更多时间时，我会耐心地讨论1967年所得税法令的第7条和第7(1B)条。
6. 下载 – https://www.ccs-co.com/publications
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
-
17: An individual’s Tax Residence under s 7(1)(a) ITA 1967
An individual’s tax residence under s 7(1)(a) ITA 1967 – PDF
1. Tax residents are often given preferential treatment over non-residents, therefore determining an individual’s residence for tax purposes is critical.
2. Tax residents, for example, are entitled to personal tax rebates and reliefs, which do not apply to non-residents, and they pay graduated tax rates of 0–30% based on their chargeable income levels, whilst non-residents pay a flat tax rate of 30%.
3. The test of residence 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.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1.以税收为目的确定一个人的居民身份是至关重要的，因为税务居民通常比非居民享有优惠待遇。
2. 例如，税务居民有权享受个人退税 [Tax Rebates] 和减免，但这不适用于非居民。同时税务居民的税率是根据其课税收入水平 [chargeable income] 征税 0至30%，至于非居民的税率则统一，一律征税30%。
3. 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。
#税法之道博大精深，#建议大家深度学习
🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
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
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9: The principle of Territorial cum Residence Jurisdiction
The principle of Territorial cum Residence Jurisdiction – PDF
1. The principle of Territorial cum Residence Jurisdiction refers to the taxation jurisdiction of a country that simultaneously exercises both Territorial [source jurisdiction] Jurisdiction and Residence Jurisdiction.
2. It can be further divided into:
👉 Territorial-Citizen Jurisdiction,
👉 Territorial-Residence Jurisdiction; and
👉 Territorial-Residence-Citizen Jurisdiction.
3. Foreign-sourced income received in Malaysia will be taxed from January 1, 2022. The announcement was made during the tabling of Budget 2022
4. To download – www.ccs-co.com/publications
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1. 属地兼属人管辖原则，是指一个国家同时行使属地 [来源地管辖权] 管辖权和属人 [居民地管辖权] 管辖权的税收管辖权。
2. 它又可分为:
👉 属地兼公民管辖权;
👉 属地兼居民管辖权;和
👉 属地兼居民、公民管辖权三类。
3. 从2022年1月1日起，在马来西亚获得的来源自国外的收入将被征税。这是在提交2022年预算案时，政府所作出的宣布］
#税法之道博大精深，#建议大家深度学习
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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.
🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳
👉 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
