Tag: Cukai Makmur

  • 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.

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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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  • Imposition of Cukai Makmur

    Imposition of Cukai Makmur

    Budget 2022 Highlights – Imposition of Cukai Makmur – PDF

    96.-Budget-2022-Highlights-Imposition-of-Cukai-MakmurDownload

    1. To aid the affected parties, effective from the year of assessment 2022 a one-time special tax is known as Cukai Makmur be placed on companies other than MSMEs that generate substantial profits during the COVID-19 pandemic period, It is proposed that:

    👉 The first RM100 million of chargeable income is taxed at a rate of 24%,

    👉 while the remaining chargeable income is taxed at a rate of 33%.

    2. Note that the Cukai Makmur is based on chargeable income and not on the net profit or turnover of the Company.

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    1. 为了帮助受影响的各方，从 2022 年的课税年开始，对新冠肺炎疫情期间产生大量利润的非微型、小型和中型 [Non-MSMEs] 企业征收一次性特别税，即繁荣税 [Cukai Makmur]，建议:

    👉 首批1亿令吉的课税收入，将照旧按24%的税率征税；

    👉 而其余的可是收入，则按33%的税率征税。

    2. 注意，繁荣税是以课税收入 [chargeable income]为基础，而非以按照企业的净利或营业额征收

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