Tag: 法定收入

  • 4: Tax Incentives for The East Coast Economic Region (ECER) – Tax Exemption

    4: Tax Incentives for The East Coast Economic Region (ECER) – Tax Exemption

    1. The East Coast Economic Region (ECER) was formed in 2007 with the launch of the ECER Master Plan by the Federal Government.

    2. The formation of ECER was intended to accelerate economic growth and ensure equitable distribution of wealth across the country, in line with national aspirations to become a high-income developed nation by 2020.

    3. As a result, the government has provided tax incentives for the ECER

    4. In recent weeks, the Malaysian government published Five pieces of subsidiary legislation to extend the deadline to apply for incentives in the ECER from the previous deadline of December 2020 to the new date of December 2022:-

    👉 Income Tax (Exemption) (No. 4) 2016 (Amendment) Order 2022 [P.U.(A) 88/2022]

    👉 Income Tax (Exemption) (No. 5) 2016 (Amendment) Order 2022 [P.U.(A) 89/2022]

    👉 Income Tax (Exemption) (No. 6) 2016 (Amendment) Order 2022 [P.U.(A) 90/2022]

    👉 Income Tax (Exemption) (No. 7) 2016 (Amendment) Order 2022 [P.U.(A) 91/2022]

    👉 Income Tax (Exemption) (No. 8) 2016 (Amendment) Order 2022 [P.U.(A) 92/2022]

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    5. In accordance with paragraphs 5A and 6 of The Income Tax (Exemption) (No. 7) Order 2016 (P.U.(A) 160/2016 (*)), a qualifying person is exempt from payment of income tax on statutory income derived from a special qualifying activity at the rate of not less than 70% and not more than 100% as specified by the Minister for a period of consecutive years of assessment as the Minister may determine.

    (*) As amended by the Income Tax (Exemption) (No. 7) 2016 (Amendment) Order 2018 [P.U.(A) 394/2018]

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    1. 东海岸经济区（ECER）于2007年随着联邦政府推出东海岸经济区总体规划而成立。

    2. 组建东海岸经济区的目的是为了加速经济增长，确保全国财富的公平分配，以符合国家在2020年成为高收入发达国家的愿望。

    3. 因此，政府为东海岸经济区提供了税收激励措施

    4. 几周前，马来西亚政府在宪报颁布了5项附属立法，将申请东海岸经济区 (ECER) 税收优惠措施的截止日期从之前的 2020 年 12 月延长至 2022 年 12 月：-

    👉 2016年所得税(豁免)(第4号) 2022年(修正)指令 [P.U.(A)88/2022]

    👉 2016年所得税(豁免)(第5号) 2022年(修正)指令 [P.U.(A)89/2022]

    👉 2016年所得税(豁免)(第6号) 2022年(修正)指令 [P.U.(A)90/2022]

    👉 2016年所得税(豁免)(第7号) 2022年(修正)指令 [P.U.(A)91/2022]

    👉 2016年所得税(豁免)(第8号) 2022年(修正)指令 [P.U.(A)92/2022]

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    5. 2016年所得税(豁免)(第7号) 指令 [P.U. (A) 160/2016 (*)] 规定，只要遵守 P.U. (A) 160/2016 第5A和6段的规定，符合条件的人士可在部长规定的连续评估年限内，对来自特殊合格活动的法定收入免交不低于 70%，不高于 100% 的所得税。

    (*) 经2016年所得税（豁免）（第4号）2018年（修正）指令 [P.U.(A)394/2018] 修订

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  • Ascertaining Chargeable Income

    Ascertaining Chargeable Income

    1. Individual tax residents must subtract personal reliefs — such as those for the individual taxpayer, children, and so on — from their Total Income to arrive at Chargeable Income.

    2. Next, it is necessary to apply the appropriate tax rates to the Chargeable Income, which are determined by:

    👉 the type of taxpayer in question (for example, a knowledge worker in Iskandar Malaysia is taxed at 15%.) and

    👉 the rate of tax applicable to that person (Graduated Tax Rates apply to resident individuals).

    👉 Since non-individuals are not eligible for personal exemptions, the chargeable income of non-individuals (including companies, Limited Liability Partnership, etc.) will be the same as total income.

    3. As to how to Determine the Basis Period for each Source, Determine Gross Income from each Source, Compute Adjusted Income / Loss from each Business Source, Compute Statutory Income from each Source, Compute Aggregate Income, and Compute Total Income, are other stories.

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    1. 个人税收居民必须从其总收入（Total Income）中减去个人减免 — 如针对其本身、子女等的减免，以得出应征税收入（或称之为“课税收入”）。

    2. 接下来，有必要对应征税收入（或称之为“课税收入”，Chargeable Income）施予适当的税率，这一点由以下因素决定： 👉 有关纳税人的类型（例如，马来西亚伊斯干达的知识工作者的税率为15%）；和 👉 适用于该人的税率（累进税率 (Graduated Tax Rates) 仅适用于税务居民个人）。 👉 由于非个人不能享受个人减免的待遇，非个人（包括公司、有限责任合伙公司等）的应征税收入（或称之为“课税收入”）将与总收入 （Total Income）相同。

    3. 至于如何确定每个来源的基准期，确定每个来源的毛收入 (Gross Income)，计算每个业务来源的调整收入/损失 （Adjusted Income / Loss），计算每个来源的法定收入 (Statutory Income)，计算总收入（Total Income），以及计算课税收入 （Chargeable Income），是另一个故事

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