Tag: 2021年财政法令

  • Income Tax (Exemption) Order 2022 – Foreign Sourced Income in calculating Cukai Makmur

    Income Tax (Exemption) Order 2022 – Foreign Sourced Income in calculating Cukai Makmur

    1. On 5 April 2022, the Minister, in the exercise of the powers conferred by paragraph 157(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) Order 2022 [P.U. (A) 96].

    2. For the year of assessment 2022, the Minister grants an exemption from the application of the provisions of subparagraph 2(2) of Part I of Schedule 1 to the Act to a company in respect of its chargeable income in relation to any income received in Malaysia from outside Malaysia during the basis period.

    3. Join our Telegram – https://t.me/YourAuditor

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    1. 2022年4月5日，部长行使《1967年所得税法令》[第53号法案] 第157(3)(b)段所赋予的权力，在宪报颁布了《2022年所得税(豁免) 指令》[P.U.(A)96]。 2. 对于2022年的评估年度，部长授予公司在基准期内源自海外的任何收入所产生的课税收入豁免施加1967年所得税法令附表1第一部分第2(2)分段的规定。 3. 加入 Telegram 群 – https://t.me/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    84.1-Income-Tax-Exemption-Order-2022-P.U（A）96Download
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  • Finance Act 2021

    Finance Act 2021

    141.-Finance-Act-2021-has-been-GazettedDownload
    141.1-Finance-Act-2021-Act-833Download
    141.2-CTIM-Media-Statement-Foreign-Sourced-Income-Exemption-31-December-2021Download

    1. On 31 December 2021, the Finance Act 2021 was Gazetted.

    2. The Finance Act 2021 and the Finance Bill 2021 are identical.

    3. Schedule 6 to the principal Act is amended in Part I—

    👉 by substituting for paragraph 28 the following paragraph:

    👉 “28. The income arising from sources outside Malaysia and received in Malaysia by any person who is not resident in Malaysia.”;

    4. Concerning receiving income derived from abroad in Malaysia by Tax Resident, please note that enacting the Finance Act 2021 already has legal legitimacy [who’s talking about U-Turn?]

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    1. 2021年财政法已于2021年12月31日，在先报上颁布。

    2. 无论是2021年财政法令还是2021年财政法案，都没有重大差异。

    3. 主体法案的第6附表在第1部分进行了修订：

    👉 用以下段落代替原有的第28段。

    👉 “28. 非马来西亚居民人士在马来西亚收到的源自马来西亚以外的收入” 。

    4. 关于在马来西亚收到源自国外的收入这项措施，请注意，随中2021年财政法令的颁布，它已经有着法律的合法性了。

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