Budget 2022 Highlights – Imposition of Cukai Makmur – PDF
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
