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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