Tag: Final Tax

  • Is Dividend Income Taxable?

    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 《#FormBE报税 A-Z 全攻略》线上课程 – https://lnkd.in/eW48FhNH #看看上过的学员留言 – https://lnkd.in/ePkna3me 🔰🔰🔰🔰🔰🔰🔰🔰🔰🔰

    11
  • Something About Form TP 1

    Something About Form TP 1

    9.-Something-About-Form-TP-1Download
    9.1-Borang-TP1_2022Download
    9.2-Borang-TP_1_2021Download
    9.3-Borang-TP3_2022Download

    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 TP 1 & TP

    🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 新版本的 TP 1 和 TP 3 表格已经上传到税务局的官方网站，供2022年使用。 2. 这两种表格的用途是什么，它们有什么不同?今天，就让我们详细了解 TP 1 表格。 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    13
  • Tax Treatment on Final Tax under Section 77C(1)

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

    86.1-LHDNM-Operational-Guidelines-No.3-2021-–-Tax-Clearance-Letter-Application-1Download
    68.1-Tax-Treatment-on-Final-Tax-under-s.77C1Download

    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 for the year and Monthly Tax Deduction (PCB).

    3. If the decision has been made not to file ITRF, the PCB the employer deducted is deemed a Final Tax.

    🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    1. 2021年5月3日，马来西亚税收局发布了一份应用指引 [Practice Note]，就1967年所得税法令第77C(1)条文所规定的最终税 [Final Tax] 的税务处理提供解释。

    2. 只有一份就业收入和每月扣 PCB 的纳税人，可以选择不向税收局提交所得税报表。

    3. 如果已经做出不提交所得税报表的选择，那么雇主已经扣除的 PCB 将被视为最终税 [Final Tax]。

    14