CCS

Is Dividend Income Taxable?

1. Malaysia has a single-tier taxation structure: 👉 Dividends are tax-exempt in shareholders’ hands. 👉 Dividends distributed to shareholders are not required to be taxed, and no tax credits will be available to reduce the shareholders’ tax liability. 2. Join our Telegram – https://t.me/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 马来西亚的税收结构是单层的: 👉 股息在股东手中是免税的。 👉 因此,分配给股东的股息股东不需要再纳税,也不会有税收抵免来减少股东的税负。 2. 不知不觉,又到了个人所得税申报的季节了,你是否准备好了呢? 3. 如果你还在为自己的个人所得税忧心,不妨报名参加 […]

Something About Form TP 1

1. New versions of the TP 1 and TP 3 forms have been uploaded to the official website of the Inland Revenue Department for use in 2022. 2. What is the purpose of these two forms and how do they differ? Today, let’s take a closer look at the TP 1 form.3. To download Form […]

Tax Treatment on Final Tax under Section 77C(1)

1. On 3 May 2021, the LHDNM issued a Practice Note to explain the Final Tax’s tax treatment under the provisions of subsection 77C (1) of the Income Tax Act 1967 (ACP). 2. The Income Tax Return Form (ITRF / BNCP) is optional to be submitted to IRBM by taxpayers with one Employment Income ONLY […]