常见问题
审计与鉴证
马来西亚会计师协会（Malaysia Institute of Accountants，简称 MIA） 已制定相关基础，以确立与提供具备可接受及公认标准的专业审计与鉴证服务相称的合理报酬水平。
自 2010 年 3 月 1 日 起，MIA 发布了 《建议实务指南第 7 号》（Recommended Practice Guide 7，简称 RPG 7），作为专业审计及鉴证服务收费的参考指引。
MIA 发布该实务指南的原因如下：
● 随着审计准则要求提高，为持续提升专业技能并遵循专业准则声明，每项审计的合规成本及所需时间均有所增加。
● 多年来营运成本持续上升。
● 确保合理的报酬水平，以鼓励执业者／审计师维持并提升所提供服务的质量。
● 确保执业者／审计师保持专业操守，不因市场竞争而受到不当影响。
为秉持 《2010 年竞争法令》（Competition Act 2010） 的精神，并避免违反其任何条文，MIA 已决定自 2015 年 6 月 1 日 起撤回 RPG 7。
然而，该实务指南仍将作为审计师在履行职责及拟定相关收费时的参考指引之一。
自 2010 年 3 月 1 日 起，MIA 发布了 《建议实务指南第 7 号》（Recommended Practice Guide 7，简称 RPG 7），作为专业审计及鉴证服务收费的参考指引。
MIA 发布该实务指南的原因如下：
● 随着审计准则要求提高，为持续提升专业技能并遵循专业准则声明，每项审计的合规成本及所需时间均有所增加。
● 多年来营运成本持续上升。
● 确保合理的报酬水平，以鼓励执业者／审计师维持并提升所提供服务的质量。
● 确保执业者／审计师保持专业操守，不因市场竞争而受到不当影响。
为秉持 《2010 年竞争法令》（Competition Act 2010） 的精神，并避免违反其任何条文，MIA 已决定自 2015 年 6 月 1 日 起撤回 RPG 7。
然而，该实务指南仍将作为审计师在履行职责及拟定相关收费时的参考指引之一。
即：按时间计费与按价值计费。
（一）按时间计费
按时间计费的前提是假设所有信息与知识对所有客户而言具有相同的价值。同时，此方式往往低估了为妥善完成一项工作所需的研究投入，以及事务所长期累积的专业知识价值。
（二）按价值计费
按价值计费则充分考虑执业者在执行工作时所运用的专业知识与技能，以及其所需作出的专业判断。同时，客户所获得的价值，无论是功能性价值或情感性价值，均应体现在一项公平合理的应付费用之中。
（一）按时间计费
按时间计费的前提是假设所有信息与知识对所有客户而言具有相同的价值。同时，此方式往往低估了为妥善完成一项工作所需的研究投入，以及事务所长期累积的专业知识价值。
（二）按价值计费
按价值计费则充分考虑执业者在执行工作时所运用的专业知识与技能，以及其所需作出的专业判断。同时，客户所获得的价值，无论是功能性价值或情感性价值，均应体现在一项公平合理的应付费用之中。
如何降低公司的审计费用？
1. 聘请专业且具备经验的会计人员／会计师
需要特别强调的是，效率低下或专业能力不足的会计人员往往会大幅推高审计费用。例如，延迟回复审计师的询问或资料请求，或交易记录方式不当，都会增加审计时间与成本。因此，公司拥有一名具备专业资格及丰富相关经验的会计人员至关重要。
2. 与审计师保持透明且积极的沟通
对于任何您认为审计师应知悉的问题，应坦诚并如实告知。彼此之间的相互尊重，有助于确保审计过程高效且顺利。各层级之间的及时沟通，可确保所有相关方对审计进度有一致的认知，从而提高整体效率。
3. 全年保持良好的组织与准备工作
妥善整理账目资料，并准备适当的会计明细表及每月对账。根据审计师提出的建议及时采取行动，以改善公司的内部控制。完善的内部控制可减少审计程序及所需时间，从而有效降低审计费用。
4. 确保审计采用自上而下的方法
审计师需要从整体角度了解公司的财务状况。若仅从试算表或子公司层级开始审计，可能导致过度审计，尤其是在合并财务报表中。因此，应确保审计师能够从合并层面的总体数据入手，再向下进行分析。
5. 处理复杂及非经常性交易
建议就复杂或非经常性交易提前咨询审计师。例如企业并购、终止经营业务或其他重大且不常见的交易。于交易发生时即让审计师参与，可减少审计时间及年终出现意外问题的风险。
6. 快速回应审计师的要求
延迟回应审计师的资料请求或询问，会拉长审计周期并不可避免地增加审计费用。迅速回应并事先准备好相关文件，有助于提升审计效率并降低成本。
7. 进行内部自我审计
在审计师正式进场前进行内部自我审计，可让公司有机会提前纠正部分错误。重点关注高风险领域及高金额项目，可减少后续审计程序，从而有助于降低审计费用。
8. 准备年度摘要报告
以备忘录形式向审计师提交年度摘要，列明年度内发生的重大及新增事项、人事或公司架构变动，以及对收入、费用、资产及负债的差异分析与说明，将有助于审计师更有效地规划及执行审计工作。
9. 将审计师视为合作伙伴
应将审计师视为公司的合作伙伴。除了审计工作外，也可借机与审计师讨论税务合规、业务策略、绩效衡量等相关议题。一项有效的审计应能为公司带来附加价值。
10. 着眼于长期合作
频繁更换审计师往往是最昂贵的商业决策之一，并极可能导致审计费用上升。投入时间选择一家与公司“契合”的审计事务所，不仅有助于长期降低审计费用，也能提升营运效率并通过成本控制改善公司的整体表现。
1. 聘请专业且具备经验的会计人员／会计师
需要特别强调的是，效率低下或专业能力不足的会计人员往往会大幅推高审计费用。例如，延迟回复审计师的询问或资料请求，或交易记录方式不当，都会增加审计时间与成本。因此，公司拥有一名具备专业资格及丰富相关经验的会计人员至关重要。
2. 与审计师保持透明且积极的沟通
对于任何您认为审计师应知悉的问题，应坦诚并如实告知。彼此之间的相互尊重，有助于确保审计过程高效且顺利。各层级之间的及时沟通，可确保所有相关方对审计进度有一致的认知，从而提高整体效率。
3. 全年保持良好的组织与准备工作
妥善整理账目资料，并准备适当的会计明细表及每月对账。根据审计师提出的建议及时采取行动，以改善公司的内部控制。完善的内部控制可减少审计程序及所需时间，从而有效降低审计费用。
4. 确保审计采用自上而下的方法
审计师需要从整体角度了解公司的财务状况。若仅从试算表或子公司层级开始审计，可能导致过度审计，尤其是在合并财务报表中。因此，应确保审计师能够从合并层面的总体数据入手，再向下进行分析。
5. 处理复杂及非经常性交易
建议就复杂或非经常性交易提前咨询审计师。例如企业并购、终止经营业务或其他重大且不常见的交易。于交易发生时即让审计师参与，可减少审计时间及年终出现意外问题的风险。
6. 快速回应审计师的要求
延迟回应审计师的资料请求或询问，会拉长审计周期并不可避免地增加审计费用。迅速回应并事先准备好相关文件，有助于提升审计效率并降低成本。
7. 进行内部自我审计
在审计师正式进场前进行内部自我审计，可让公司有机会提前纠正部分错误。重点关注高风险领域及高金额项目，可减少后续审计程序，从而有助于降低审计费用。
8. 准备年度摘要报告
以备忘录形式向审计师提交年度摘要，列明年度内发生的重大及新增事项、人事或公司架构变动，以及对收入、费用、资产及负债的差异分析与说明，将有助于审计师更有效地规划及执行审计工作。
9. 将审计师视为合作伙伴
应将审计师视为公司的合作伙伴。除了审计工作外，也可借机与审计师讨论税务合规、业务策略、绩效衡量等相关议题。一项有效的审计应能为公司带来附加价值。
10. 着眼于长期合作
频繁更换审计师往往是最昂贵的商业决策之一，并极可能导致审计费用上升。投入时间选择一家与公司“契合”的审计事务所，不仅有助于长期降低审计费用，也能提升营运效率并通过成本控制改善公司的整体表现。
可以。公司注册局（SSM／CCM）已根据 《2016 年公司法令》第 267(2) 条，对符合特定条件的私人有限公司实施 审计豁免。
该审计豁免适用于符合资格条件的私人公司，相关资格标准已载明于 2017 年 8 月 4 日发布的《实务指引第 3 号》（Practice Directive No. 3 of 2017） 中。
该审计豁免适用于符合资格条件的私人公司，相关资格标准已载明于 2017 年 8 月 4 日发布的《实务指引第 3 号》（Practice Directive No. 3 of 2017） 中。
审计豁免的资格条件是什么？
您的公司必须属于以下其中一类私人公司，方可符合审计豁免资格：
（a）休眠公司
（b）零收入公司
（c）符合门槛条件的公司
您的公司必须属于以下其中一类私人公司，方可符合审计豁免资格：
（a）休眠公司
（b）零收入公司
（c）符合门槛条件的公司
A. 休眠公司
休眠公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下条件之一时，可获得审计豁免：
（a）自公司成立以来一直处于休眠状态；或
（b）在当前财政年度及其紧接之前的一个财政年度内均处于休眠状态。
● 若公司在某一财政年度内未开展任何业务，且未发生任何会计交易，则该公司在该财政年度被视为休眠公司；
● “会计交易”是指根据 《2016 年公司法令》第 245(1) 条 规定必须保存会计或其他记录的交易，但不包括公司因遵守法律义务而需支付的款项及相关合规成本所产生的交易。
B. 零收入公司
零收入公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下全部条件时，可获得审计豁免：
（a）在当前财政年度内没有任何收入；
（b）在紧接之前的两个财政年度内均没有任何收入；以及
（c）其当前 财务状况表（FS） 中的资产总额不超过 马币 300,000，且在紧接之前的两个财政年度的财务状况表中亦不超过该金额。
● “收入”不包括因冲回先前会计分录而产生的贷项、与税务相关的会计分录、冲回先前已计提的拨备，以及在综合收益表中因终止确认不动产、厂房及设备或投资性房地产所产生的收益；
● 当公司已收到或应收收入时，即不再被视为零收入公司；
● 为维持公司运作而产生的任何费用将不予考虑。
C. 符合门槛条件的公司
符合门槛条件的公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下全部条件时，可获得审计豁免：
（a）在当前财政年度及紧接之前的两个财政年度内，其收入均不超过 马币 100,000；
（b）其当前 财务状况表（FS） 中的资产总额不超过 马币 300,000，且在紧接之前的两个财政年度内亦不超过该金额；
（c）在当前财政年度结束时及紧接之前的两个财政年度结束时，雇员人数均不超过 5 人。
● 收入包括在年度内已收取或应收取的收入。
休眠公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下条件之一时，可获得审计豁免：
（a）自公司成立以来一直处于休眠状态；或
（b）在当前财政年度及其紧接之前的一个财政年度内均处于休眠状态。
● 若公司在某一财政年度内未开展任何业务，且未发生任何会计交易，则该公司在该财政年度被视为休眠公司；
● “会计交易”是指根据 《2016 年公司法令》第 245(1) 条 规定必须保存会计或其他记录的交易，但不包括公司因遵守法律义务而需支付的款项及相关合规成本所产生的交易。
B. 零收入公司
零收入公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下全部条件时，可获得审计豁免：
（a）在当前财政年度内没有任何收入；
（b）在紧接之前的两个财政年度内均没有任何收入；以及
（c）其当前 财务状况表（FS） 中的资产总额不超过 马币 300,000，且在紧接之前的两个财政年度的财务状况表中亦不超过该金额。
● “收入”不包括因冲回先前会计分录而产生的贷项、与税务相关的会计分录、冲回先前已计提的拨备，以及在综合收益表中因终止确认不动产、厂房及设备或投资性房地产所产生的收益；
● 当公司已收到或应收收入时，即不再被视为零收入公司；
● 为维持公司运作而产生的任何费用将不予考虑。
C. 符合门槛条件的公司
符合门槛条件的公司是指根据 马来西亚会计准则理事会（MASB） 定义的私人公司，并在符合以下全部条件时，可获得审计豁免：
（a）在当前财政年度及紧接之前的两个财政年度内，其收入均不超过 马币 100,000；
（b）其当前 财务状况表（FS） 中的资产总额不超过 马币 300,000，且在紧接之前的两个财政年度内亦不超过该金额；
（c）在当前财政年度结束时及紧接之前的两个财政年度结束时，雇员人数均不超过 5 人。
● 收入包括在年度内已收取或应收取的收入。
当一家公司不再符合审计豁免资格时，该公司将即刻失去审计豁免资格；但对于其在仍符合资格期间的财政年度账目，该审计豁免仍然适用。
尽管公司注册官所发布的《2017 年第 3 号实务指引》另有规定，凡符合审计豁免资格的公司，若在某一财政年度内收到以下任何一方以书面形式发出的要求进行审计的通知（且该通知须不迟于该财政年度结束前一个月发出），则该公司仍须对其账目进行审计：
（a）任何一名或多名有表决权的股东，其合计持有不少于公司已发行股份总数或任何一类股份总数的 5%；
（b）不少于公司有表决权成员总数 5% 的成员；或
（c）公司注册官指示公司对其账目进行审计。
（a）任何一名或多名有表决权的股东，其合计持有不少于公司已发行股份总数或任何一类股份总数的 5%；
（b）不少于公司有表决权成员总数 5% 的成员；或
（c）公司注册官指示公司对其账目进行审计。
凡选择适用审计豁免的公司，仍须依照《2016 年公司法令》第 258 条及第 259 条的规定，向公司注册局提交未经审计的财务报表，并随附所要求的相关文件。
凡符合条件的私人公司，其审计豁免将适用于自《2017 年第 3 号实务指引》（Practice Directive 3/2017）中所列明日期或之后开始的会计年度之财务报表。
符合审计豁免的公司分为三（3）类，即 休眠公司、零收入公司 及 符合门槛条件的公司。
各类别公司的会计年度开始日期如下：
（a）于 2017 年 1 月 31 日或之后成立的休眠公司
适用于自 2017 年 1 月 31 日 起开始的会计期间；不进行审计的选择将适用于 2017 年 1 月 31 日或之后开始 的会计期间。
（b）于 2017 年 1 月 30 日或之前成立的休眠公司
适用于自 2017 年 9 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2018 年 8 月 31 日 的财政年度。
（c）零收入公司
适用于自 2018 年 1 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2018 年 12 月 31 日 的财政年度。
（d）符合门槛条件的公司
适用于自 2018 年 7 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2019 年 6 月 30 日 的财政年度。
符合审计豁免的公司分为三（3）类，即 休眠公司、零收入公司 及 符合门槛条件的公司。
各类别公司的会计年度开始日期如下：
（a）于 2017 年 1 月 31 日或之后成立的休眠公司
适用于自 2017 年 1 月 31 日 起开始的会计期间；不进行审计的选择将适用于 2017 年 1 月 31 日或之后开始 的会计期间。
（b）于 2017 年 1 月 30 日或之前成立的休眠公司
适用于自 2017 年 9 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2018 年 8 月 31 日 的财政年度。
（c）零收入公司
适用于自 2018 年 1 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2018 年 12 月 31 日 的财政年度。
（d）符合门槛条件的公司
适用于自 2018 年 7 月 1 日 起开始的会计期间；不进行审计的选择将适用于 截至 2019 年 6 月 30 日 的财政年度。
进行财务报表审计的原因包括：
a. 全面的经营概览
通过对公司财务报表进行审计，您可以全面了解企业的整体运作情况，并识别公司最为稳健的领域。这样可减少在稳健领域所耗费的时间，将资源集中于较薄弱的环节，从而全面提升公司的经营绩效。
b. 提供额外视角以确保遵守法律与法规
审计有助于确保财务报表全面符合相关法律与法规要求。若公司内部制度存在重大缺陷，审计师亦会提供有建设性的建议。及早进行审计，可能成为公司未来发展壮大或陷入困境的关键差异。
c. 提升信用评级与可信度
当银行能够明确确认公司具备偿还贷款的能力时，获得贷款批准的机会将大大提高。就投资者而言，对财务报表的信心提升，将有助于其持续支持公司的发展。
d. 提供更高的可靠性
审计可提高财务报表的可靠性，并为企业运作按计划进行提供合理保证，同时协助税务机关在评估公司税务或其他相关事项时，能够依赖经审计的财务报表作出判断。
e. 明确公司未来发展方向
通过审计，管理层可更清楚地了解公司需要改进的领域，以及哪些业务流程运作顺畅。审计促使管理层对现有内部控制进行更深入的检视与加强，以防止看似微小的错误对公司造成重大影响。
f. 促进问责制并推动整体绩效提升
审计有助于提升公司管理层及员工的责任意识，使员工更加重视可靠的会计记录与管理实践。通过纠正自身工作的不足，员工可持续提升工作质量，为公司未来的发展奠定更稳固的基础。
a. 全面的经营概览
通过对公司财务报表进行审计，您可以全面了解企业的整体运作情况，并识别公司最为稳健的领域。这样可减少在稳健领域所耗费的时间，将资源集中于较薄弱的环节，从而全面提升公司的经营绩效。
b. 提供额外视角以确保遵守法律与法规
审计有助于确保财务报表全面符合相关法律与法规要求。若公司内部制度存在重大缺陷，审计师亦会提供有建设性的建议。及早进行审计，可能成为公司未来发展壮大或陷入困境的关键差异。
c. 提升信用评级与可信度
当银行能够明确确认公司具备偿还贷款的能力时，获得贷款批准的机会将大大提高。就投资者而言，对财务报表的信心提升，将有助于其持续支持公司的发展。
d. 提供更高的可靠性
审计可提高财务报表的可靠性，并为企业运作按计划进行提供合理保证，同时协助税务机关在评估公司税务或其他相关事项时，能够依赖经审计的财务报表作出判断。
e. 明确公司未来发展方向
通过审计，管理层可更清楚地了解公司需要改进的领域，以及哪些业务流程运作顺畅。审计促使管理层对现有内部控制进行更深入的检视与加强，以防止看似微小的错误对公司造成重大影响。
f. 促进问责制并推动整体绩效提升
审计有助于提升公司管理层及员工的责任意识，使员工更加重视可靠的会计记录与管理实践。通过纠正自身工作的不足，员工可持续提升工作质量，为公司未来的发展奠定更稳固的基础。
根据第 248(1)(a) 条文，董事须在公司成立之日起 18 个月内编制经审计的财务报表。根据第 258(1)(a) 条文，私人有限公司（Sdn Bhd）的财务报表须在财政年度结束后六（6）个月内进行传阅。《公司法令》并未规定首套财务报表必须在公司成立之日起 18 个月内完成传阅。
是的，对于私人有限公司的首套财务报表，必须在公司成立后 18 个月内完成编制，但可在超过 18 个月后才进行传阅，前提是传阅须在财政年度结束后的六（6）个月内完成。
公司所得税 - (h) 投资控股公司 (IHC)
投资控股公司（IHC） 是指一家公司的主要业务为投资控股，且其 不少于 80% 的总收入（不包括来自投资控股业务来源的总收入，无论该收入是否已实现）是源自其所持有的投资。
投资控股业务是指一项不动产租赁业务，其中公司在任何一个年度内，负责决定并提供与该物业相关的维护或支持服务（包括全面且积极的管理与服务）。
投资控股公司的税务处理取决于该投资控股公司是否在马来西亚交易所上市。相关的特别税务规定如下：
● 《1967 年所得税法令》第 60F 条：适用于未在马来西亚交易所上市的投资控股公司；以及
● 《1967 年所得税法令》第 60FA 条：适用于在马来西亚交易所上市的投资控股公司。
● 《1967 年所得税法令》第 60F 条：适用于未在马来西亚交易所上市的投资控股公司；以及
● 《1967 年所得税法令》第 60FA 条：适用于在马来西亚交易所上市的投资控股公司。
公司可参考马来西亚内陆税收局（IRBM）的官方网站：www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定 ＞ 第 10/2015 号：投资控股公司。
＞ 内部链接 ＞ 公共裁定 ＞ 第 10/2015 号：投资控股公司。
公司所得税 - (g) 转让定价
转让定价是指在跨国企业集团内部，不同关联企业之间就商品、服务及无形资产转移所采用的定价机制。转让定价交易可发生于跨国公司与其子公司之间，无论是在同一国家内（本地转让定价），或跨国进行（跨境转让定价）。
此类交易通常被称为 受控交易或 关联交易。
母公司向子公司销售产品所采用的价格，可能与向独立第三方销售的价格不同，该销售价格即称为 转让价格。
根据 经济合作与发展组织（OECD）《所得与资本税收协定范本》第 9 条 的定义，关联公司包括：
一家公司直接或间接参与另一家公司的管理、控制或资本；或
两家公司受同一方控制。
此外，根据 《1967 年所得税法令》（ITA 1967）第 139 条 的规定，“控制”是指对公司具有直接或间接的控制权。该控制权可通过持股比例、表决权、公司章程所赋予的权力，或其他与公司相关的文件而取得。
此类交易通常被称为 受控交易或 关联交易。
母公司向子公司销售产品所采用的价格，可能与向独立第三方销售的价格不同，该销售价格即称为 转让价格。
根据 经济合作与发展组织（OECD）《所得与资本税收协定范本》第 9 条 的定义，关联公司包括：
一家公司直接或间接参与另一家公司的管理、控制或资本；或
两家公司受同一方控制。
此外，根据 《1967 年所得税法令》（ITA 1967）第 139 条 的规定，“控制”是指对公司具有直接或间接的控制权。该控制权可通过持股比例、表决权、公司章程所赋予的权力，或其他与公司相关的文件而取得。
当关联的跨国公司之间发生交易，且其中一方须缴纳马来西亚税务、另一方须缴纳外国税务时，马来西亚内陆税收局（IRBM）的转让定价指南即适用。该指南是依据经济合作与发展组织（OECD）《跨国企业与税务机关转让定价指南》中所阐述的“独立交易原则”（Arm’s Length Principle）而制定的。
独立交易原则 是处理转让定价问题的一项国际标准，该原则载于 经济合作与发展组织（OECD）《税收协定范本》第 9 条。
该条文阐述了一项基本原则，即关联企业在进行交易时，应将其所控制的各项业务视为彼此独立的公司，并按照独立企业之间的交易方式进行处理。
该条文阐述了一项基本原则，即关联企业在进行交易时，应将其所控制的各项业务视为彼此独立的公司，并按照独立企业之间的交易方式进行处理。
《转让定价指南》可于马来西亚内陆税收局（IRBM）官方网站查阅：
www.hasil.gov.my
＞ 内部链接 ＞ 技术指引 ＞ 转让定价指南（仅提供英文版本），
同时亦可获取《2012 年所得税（转让定价）条例》。
www.hasil.gov.my
＞ 内部链接 ＞ 技术指引 ＞ 转让定价指南（仅提供英文版本），
同时亦可获取《2012 年所得税（转让定价）条例》。
公司所得税 - (e) 税收优惠
再投资津贴（依据《1967 年所得税法令》附表 7A） 是一项特别税务优惠，旨在鼓励马来西亚公司将业务利润再投资于合格支出，用于扩展、现代化或自动化现有业务，或在同一产业内将现有业务多元化至相关产品，以提升公司产品的生产力。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 6/2012 号：再投资津贴
● 第 9/2017 号：再投资津贴第一部分——制造业活动
● 第 10/2017 号：再投资津贴第二部分——农业及综合活动
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 6/2012 号：再投资津贴
● 第 9/2017 号：再投资津贴第一部分——制造业活动
● 第 10/2017 号：再投资津贴第二部分——农业及综合活动
投资税务津贴（简称 ITA） 是一项税务优惠，适用于公司在参与或拟参与受促进活动，或生产受促进产品／项目时，于特定期间内所发生的合格资本性支出。
投资税务津贴（ITA）与先锋地位属于“互斥性”税务优惠，即公司不能在同一期间内、就同一项活动同时享有这两种税务优惠。
投资税务津贴（ITA）与先锋地位属于“互斥性”税务优惠，即公司不能在同一期间内、就同一项活动同时享有这两种税务优惠。
ECP 的申请及批准隶属于马来西亚国际贸易及工业部（MITI）的管辖范围。
公司可进一步查阅《1986年投资促进法令》（IPA 1986）第26条至第31条的相关规定。
先驱地位（Pioneer Status）是《1986年投资促进法令》（Investment Promotion Act 1986，简称 IPA 1986）所规定的其中一项税务优惠措施。该优惠向计划在马来西亚从事受促进活动或生产受促进产品的公司提供相关业务部分或全部法定收入的税务豁免。先驱地位（Pioneer Promotion）与投资税务津贴（Investment Tax Allowance）属互相排他的优惠，即公司不得就相同活动在同一期间同时享有这两项税务优惠。
先锋地位的申请及批准隶属于马来西亚国际贸易及工业部（MITI）的管辖范围。
公司可参考《1986 年投资促进法令》（IPA 1986）第 5 条至第 25 条，以获取更多相关信息。
公司所得税 - (d) 申报津贴
在确定经调整的营业收入时，资产购置所产生的支出或资产折旧费用 不得作为扣除项目。
因此，在计算某一业务来源的法定收入时，税法以**资本津贴（Capital Allowance）**的形式，取代折旧费用，作为对用于业务用途之资产购置成本所给予的税务扣除。
资本津贴仅授予在其业务中使用相关资产、并实际承担**合格支出（Qualifying Expenditure / PYL）**的人士，相关规定载于 《1967 年所得税法令》附表三（Schedule 3），且资本津贴 仅在申报后方可扣除。
资本津贴通常以以下两种形式给予：
初期津贴（Initial Allowance，IA）
年度津贴（Annual Allowance，AA）
因此，在计算某一业务来源的法定收入时，税法以**资本津贴（Capital Allowance）**的形式，取代折旧费用，作为对用于业务用途之资产购置成本所给予的税务扣除。
资本津贴仅授予在其业务中使用相关资产、并实际承担**合格支出（Qualifying Expenditure / PYL）**的人士，相关规定载于 《1967 年所得税法令》附表三（Schedule 3），且资本津贴 仅在申报后方可扣除。
资本津贴通常以以下两种形式给予：
初期津贴（Initial Allowance，IA）
年度津贴（Annual Allowance，AA）
某一课税年度内，就一项资产申请初期津贴及年度津贴的资格条件如下：
初期津贴
● 在有关基期内从事业务；
● 在该基期内发生合格支出（PYL）；
● 该资产用于业务用途；以及
● 于基期结束时（或若资产已被处置，则于处置时），纳税人为该资产的所有人。
年度津贴
● 在有关基期内从事业务；
● 在该基期内发生合格支出（PYL）；
● 该资产用于业务用途；以及
● 于基期结束时，纳税人为该资产的所有人，且该资产仍持续用于其业务。
初期津贴
● 在有关基期内从事业务；
● 在该基期内发生合格支出（PYL）；
● 该资产用于业务用途；以及
● 于基期结束时（或若资产已被处置，则于处置时），纳税人为该资产的所有人。
年度津贴
● 在有关基期内从事业务；
● 在该基期内发生合格支出（PYL）；
● 该资产用于业务用途；以及
● 于基期结束时，纳税人为该资产的所有人，且该资产仍持续用于其业务。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 5/2014 号：为资本津贴（EM）申报目的之资产所有权与使用
● 第 12/2014 号：符合资本津贴（EM）申报资格的厂房及机器
● 第 6/2015 号：合格支出及资本津贴（EM）计算方法
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 5/2014 号：为资本津贴（EM）申报目的之资产所有权与使用
● 第 12/2014 号：符合资本津贴（EM）申报资格的厂房及机器
● 第 6/2015 号：合格支出及资本津贴（EM）计算方法
根据《1967 年所得税法令》（ACP 1967）附表三第 7 段的规定，农业津贴是提供予从事基本农业活动人士的一项税务优惠。
凡在其业务中就某项资产发生合理的农业支出之人士，若于有关基期结束时为该资产的所有人，且该资产用于其园艺或农场业务，则有权在该课税年度申报农业津贴。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 1/2016 号：农业津贴。
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 1/2016 号：农业津贴。
根据《1967 年所得税法令》（ITA 1967）附表三第 8 段的规定，森林津贴是提供予从事伐木业务活动人士的一项税务优惠。
凡获政府授予特许权（即政府授予个人在特定区域从事特定活动的权利）或许可证，并从事伐木业务的人士，均有权就其在森林中发生的以下相关支出，申报森林津贴：
为木材生产用途而建造的道路或建筑物。为业务便利而建造的桥梁或码头，亦符合申报津贴的资格；或
为木材生产目的而提供的福利设施或员工居住用途的建筑物。
为木材生产用途而建造的道路或建筑物。为业务便利而建造的桥梁或码头，亦符合申报津贴的资格；或
为木材生产目的而提供的福利设施或员工居住用途的建筑物。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 11/2014 号：森林津贴及与木材生产相关的支出。
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 11/2014 号：森林津贴及与木材生产相关的支出。
工业建筑津贴是根据 《1967 年所得税法令》（ITA 1967）附表三所提供的一项津贴，适用于因建造或购买符合资格的建筑物而发生的合格支出。
符合工业建筑津贴资格的建筑物类型，可参阅《1967 年所得税法令》（ITA 1967）附表三第 63 至 66 段。该等条文授权财政部长通过依据《1967 年所得税法令》第 154(1) 款所制定的《所得税条例（EC）》来确定可被视为工业建筑的建筑物类型及其适用的津贴率。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 8/2016 号：工业建筑（第一部分）
● 第 10/2016 号：工业建筑（第二部分）
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定：
● 第 8/2016 号：工业建筑（第一部分）
● 第 10/2016 号：工业建筑（第二部分）
公司所得税 - (c) 未经授权的支出
《1967 年所得税法令》（ITA 1967）第 39 条是一项专门列明哪些支出不得从某一收入来源的总收入中扣除的条文。
公司所得税 - (b) 开业前的费用
一般而言，个人或公司在业务开始前或营业前所产生的费用，通常不允许从营业总收入中扣除，因为该等支出并非在产生该收入过程中直接或完全发生。
然而，《1967 年所得税法令》（ITA 1967）附表 4B 以及财政部长所发布的相关条例，包括 PU(A) 61/1992、PU(A) 111/1995、PU(A) 160/1996、PU(A) 475/2003、PU(A) 472/2005、PU(A) 135/2006、PU(A) 65/2007、PU(A) 361/2008、PU(A) 401/2009 及 PU(A) 76/2012，则授权在特定情况下，对在业务或营运开始前所发生的某些费用给予税务扣除。
然而，《1967 年所得税法令》（ITA 1967）附表 4B 以及财政部长所发布的相关条例，包括 PU(A) 61/1992、PU(A) 111/1995、PU(A) 160/1996、PU(A) 475/2003、PU(A) 472/2005、PU(A) 135/2006、PU(A) 65/2007、PU(A) 361/2008、PU(A) 401/2009 及 PU(A) 76/2012，则授权在特定情况下，对在业务或营运开始前所发生的某些费用给予税务扣除。
公司可参考马来西亚内陆税收局（IRBM）官方网站：
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 11/2013 号：业务营运费用，以进一步了解可获准作为公司扣除项目的费用，包括：
● 根据 《1967 年所得税法令》（ITA 1967）第 33 条一般规定所批准的支出；
● 根据 《1967 年所得税法令》第 34 条、第 34A 条、第 34B 条、第 34C 条及第 35 条 等特定条文所允许扣除的费用；
● 根据 所得税规则、财政部长的命令或其他相关条文所批准的费用；
● 《1967 年所得税法令》第 33(1) 款 规定，凡为产生某一收入来源的总收入而完全及纯粹发生的支出，均可从该总收入中扣除。在确定经调整收入时，第 33(1) 款的规定应与 第 39(1) 款 的规定一并解读。
www.hasil.gov.my
＞ 内部链接 ＞ 公共裁定＞
第 11/2013 号：业务营运费用，以进一步了解可获准作为公司扣除项目的费用，包括：
● 根据 《1967 年所得税法令》（ITA 1967）第 33 条一般规定所批准的支出；
● 根据 《1967 年所得税法令》第 34 条、第 34A 条、第 34B 条、第 34C 条及第 35 条 等特定条文所允许扣除的费用；
● 根据 所得税规则、财政部长的命令或其他相关条文所批准的费用；
● 《1967 年所得税法令》第 33(1) 款 规定，凡为产生某一收入来源的总收入而完全及纯粹发生的支出，均可从该总收入中扣除。在确定经调整收入时，第 33(1) 款的规定应与 第 39(1) 款 的规定一并解读。
公司所得税——（a）营业总收入
企业总收入是指因销售存货或提供服务而从交易中收到或应收的款项。
在确定哪些收入可被视为或应计入企业总收入时，应参阅 《1967 年所得税法令》（ITA 1967） 的相关条文，包括 第 12 条（并须与第 3 条一并解读）、第 22 条、第 24 条、第 28 条及第 30 条，以判断其收入性质、目的及确认标准。
在确定哪些收入可被视为或应计入企业总收入时，应参阅 《1967 年所得税法令》（ITA 1967） 的相关条文，包括 第 12 条（并须与第 3 条一并解读）、第 22 条、第 24 条、第 28 条及第 30 条，以判断其收入性质、目的及确认标准。
企业的税务并非以营业总收入为征税基础，而是依据《1967 年所得税法令》（ITA 1967）第 4(a) 段所规定，对企业所取得的利润或收益征税。
企业的利润或收益，是指在营业总收入中扣除所有可获准扣除的费用后所剩余的金额。
企业的利润或收益，是指在营业总收入中扣除所有可获准扣除的费用后所剩余的金额。
根据《1967 年所得税法令》（ITA 1967）第 2 条的解释，业务包括专业活动、勘探及贸易，以及任何制造业、商业或与贸易相关的活动，但不包括受雇佣关系下的工作。
第 2(1) 款对“业务”作出了广义的定义，强调在判断某项交易是否构成业务时，须视该交易的目的或动机而定。若某项交易具备贸易性质或呈现出贸易模式，则该交易可被视为一项业务活动。
第 2(1) 款对“业务”作出了广义的定义，强调在判断某项交易是否构成业务时，须视该交易的目的或动机而定。若某项交易具备贸易性质或呈现出贸易模式，则该交易可被视为一项业务活动。
退款
您将在以下期限内收到退税：
若通过电子报税（e-Filing）并在规定提交期限或之前提交报表，退税将于自提交之日起 30 个工作日内发放；
若以非电子方式提交报表并在规定提交期限或之前提交，退税将于自提交之日起 90 个工作日内发放。
若通过电子报税（e-Filing）并在规定提交期限或之前提交报表，退税将于自提交之日起 30 个工作日内发放；
若以非电子方式提交报表并在规定提交期限或之前提交，退税将于自提交之日起 90 个工作日内发放。
不需要。若通过电子报税（e-Filing）提交并出现应退余额，退税将在提交后 30 个工作日内处理；若通过邮寄或亲自递交方式提交并出现应退余额，退税将在 90 个工作日内处理。
The delay in processing of the refund may be due to the IRBM having to audit the Income Tax Return Form submitted by you. However, you are advised to contact the IRBM Branch which handles your file or Care Line Results for more information.
The refund will be processed after a late penalty is imposed on you.
You may contact the Branch where your file is being handled or the Branch Public Relations Officer or contact the Care Line Revenue at toll-free 03-8911 1000 (IRB) to review your refund status.
Dividend vouchers should not be sent unless requested by the IRBM officer handling your file.
The check will be processed within 14 business days from the date the refund is approved. If you still do not receive it after that period, please contact the IRB Branch which handles your file or Care Line Result online toll free 03-8911 1000 (IRB) for review.
You are asked to contact the Branch handling your income tax file or the Care Line Revenue online toll-free 03-8911 1000 (IRB) for replacement check issuance.
缴纳所得税
To determine the exact tax amount, a comparison must be made between the amount of the Monthly Tax Deduction (PCB) deducted and the tax payable. If the PCB paid is insufficient, then the amount of the difference (i.e. between the amount of the PCB and the tax payable) must be paid to the IRBM.
There are three (3) payment methods: -
a) Online through the ByrHasil app: https://byrhasil.hasil.gov.my/ Payment via internet banking with FPX member banks. This service uses FPX as a Gateway for taxpayers. Users need to have an internet banking account with any bank participating in FPX. Payment via VISA, Mastercard and American Express credit cards issued in Malaysia.
b) Through IRBM collection agencies
Payment at the Agent Counter
Internet Payment
Payment via ATM
Payment via Tele-Banking
Pay Through Check Deposit Machine
Cash Deposit Machine
c) Payment may be made by post to Center Kuala Lumpur, Kuching and Kota Kinabalu IRBM
a) Online through the ByrHasil app: https://byrhasil.hasil.gov.my/ Payment via internet banking with FPX member banks. This service uses FPX as a Gateway for taxpayers. Users need to have an internet banking account with any bank participating in FPX. Payment via VISA, Mastercard and American Express credit cards issued in Malaysia.
b) Through IRBM collection agencies
Payment at the Agent Counter
Internet Payment
Payment via ATM
Payment via Tele-Banking
Pay Through Check Deposit Machine
Cash Deposit Machine
c) Payment may be made by post to Center Kuala Lumpur, Kuching and Kota Kinabalu IRBM
The required payment information is:
● Income tax number
● Name and identification number
● Year of assessment
● Payment code
● Installment number
● Total payments
Payment receipts and bank slips must be kept for records and references.
● Income tax number
● Name and identification number
● Year of assessment
● Payment code
● Installment number
● Total payments
Payment receipts and bank slips must be kept for records and references.
Tax balance payment deadline for individuals who:
● Not doing business: before or on April 30
● Doing business: before or on June 30
● Not doing business: before or on April 30
● Doing business: before or on June 30
Individual tax payment code is 084 or 095.
Payment of income tax via money transfer from abroad can be done in two
ways:
● Through Telegraphic Transfer (TT) / Interbank Transfer Giro (IBG) / Electronic Fund Transfer (EFT)
● Through Bank Draft
ways:
● Through Telegraphic Transfer (TT) / Interbank Transfer Giro (IBG) / Electronic Fund Transfer (EFT)
● Through Bank Draft
The PCB is a tax deduction based on the PCB Schedule on remuneration of eligible employees and is remitted to the IRBM on a monthly basis, while the CP38 deduction is only possible if the IRBM has issued specific instructions to employers to make deductions for certain amounts during certain months. CP38 deduction is to settle the outstanding tax while PCB is for tax for the current year of assessment.
The employer is responsible for making payment of the CP38 Deduction Order. Payment must be made in conjunction with the PCB but the employer must separate the payment amount in accordance with PCB and CP38 columns provided in Form CP39.
Please submit a CP502 form attached with the CP500 notice that has been sent to the taxpayer. The application for amendment of the installment payment must be made no later than June 30th of the year. Please submit an application to the IRBM branch where your income tax file is kept.
Late payment of the remaining 10% tax will be charged on the unpaid amount after April 30 of the year following the assessment year. If you still fail to pay the taxes and penalties imposed within 60 days from the date of the penalty, an additional 5% penalty will be imposed on the amount due.
私人退休计划
Yes, you are. The tax relief for this scheme contribution is effective for 10 years from the Year of Assessment 2012 to the Year of Assessment 2021. The exemption is limited to a maximum claim of RM 3000 for each Assessment Year.
You are entitled to a claim of RM 450 x 2 months = RM 900 only for the Year of Assessment 2012. Beginning with the Year of Assessment 2013, the amount of contribution per year is RM 5400 (RM 450 x12 months) but claims are limited to RM 3000 only. The amount contributed by the employer is not taken into account in determining the amount of the relief.
Income received by this private retirement scheme is exempted from tax under paragraph 20, Schedule 6 of ITA 1967.
Effective January 01, 2013, contributors will be subject to a final tax rate of 8% on early withdrawal before reaching the age of 55. This provision does not apply to expenditures caused by death or contributors leaving Malaysia permanently ( leaving permanently) .
Contributors will be subject to a final tax of RM 2400 (RM 30000 x 8%).
PRS providers ( private retirement schemes) need to deduct tax by 8% and remit to KPHDN within 1 month after making payment to you.
If the PRS provider has made the payment to the recipient without deducting the final tax of 8% and is willing to pay the final tax itself to KPHDN, then the PRS provider may recover the final tax amount from you.
PRS Providers refer to providers approved under section 139Q of the Capital Markets and Services Act 2007. Please refer to the Securities Commission Malaysia website for more information.
个人所得税（包括企业主）
One of the benefits of hiring a tax consultant is a guidance on the scope of tax and the expenses that are available for tax deduction, specific deduction and double deduction, which are applicable to business owners who fill in Form B and Form P.
Furthermore, you should gain maximum benefit from tax allowances and incentives, save time by letting tax consultants manage tax-related matters under the self assessment regime like computing tax, keeping accounting records on business for seven years, as well as paying the installments on tax estimates to the IRB.
Secondly, you can avoid or minimize tax penalties arising out of non-compliance with the tax laws and can capitalize on tax planning to minimize your tax liability.
Thirdly and also the key consideration would be the tax savings and costs to hire a tax consultant.
Generally, the fees range from RM 350 to RM 1,500 (excluding the bookkeeping fees, out-of pocket expenses, GST/service tax, applicable to individuals who have business income and are required to file Form P & Form B). It is important to note that the fee of having a professional prepare a statutory income tax return would depend on the type of income tax return forms, such as whether one is under employment or is an individual businessman, and the complexity of each case.If your income is derived from an employment source, it is very straightforward that you just use your chargeable income to deduct your tax reliefs. You may risk not doing a 100% accurate job, but if your tax savings are just a few hundred ringgit, it is difficult to justify the consultant’s fees.
However, if you own numerous properties, receive rental income and own business, your case becomes complicated. It would make more sense for you to look into hiring a personal tax consultant.
Furthermore, you should gain maximum benefit from tax allowances and incentives, save time by letting tax consultants manage tax-related matters under the self assessment regime like computing tax, keeping accounting records on business for seven years, as well as paying the installments on tax estimates to the IRB.
Secondly, you can avoid or minimize tax penalties arising out of non-compliance with the tax laws and can capitalize on tax planning to minimize your tax liability.
Thirdly and also the key consideration would be the tax savings and costs to hire a tax consultant.
Generally, the fees range from RM 350 to RM 1,500 (excluding the bookkeeping fees, out-of pocket expenses, GST/service tax, applicable to individuals who have business income and are required to file Form P & Form B). It is important to note that the fee of having a professional prepare a statutory income tax return would depend on the type of income tax return forms, such as whether one is under employment or is an individual businessman, and the complexity of each case.If your income is derived from an employment source, it is very straightforward that you just use your chargeable income to deduct your tax reliefs. You may risk not doing a 100% accurate job, but if your tax savings are just a few hundred ringgit, it is difficult to justify the consultant’s fees.
However, if you own numerous properties, receive rental income and own business, your case becomes complicated. It would make more sense for you to look into hiring a personal tax consultant.
Yes you need to register an Income Tax Number if you fulfill one of the following:-
● Single status individuals earning over RM34,001 per year (after EPF deduction)
● Married and unemployed individuals who earn more than RM46,001 per annum
● Individuals who do business (even if they are at a disadvantage)
● New Employees Withdrawal Monthly Tax Deduction (PCB)
● Individuals with taxable income
● Individuals who sell / buy property.
● Single status individuals earning over RM34,001 per year (after EPF deduction)
● Married and unemployed individuals who earn more than RM46,001 per annum
● Individuals who do business (even if they are at a disadvantage)
● New Employees Withdrawal Monthly Tax Deduction (PCB)
● Individuals with taxable income
● Individuals who sell / buy property.
Registration of income tax numbers can be made by:
1. online ( online ) via e-list http://edaftar.hasil.gov.my ; or
2. manual at the nearest Inland Revenue Board of Malaysia (IRBM).
Application to register an income tax reference number can be made at the nearest
IRBM branch.
Documents Required For Registration
● A copy of the latest Salary Statement (EA/EC Form) or latest Salary Slip
● A copy of Identification card (IC) / police IC / army IC / international passport
● A copy of marriage certificate (if applicable)
You can also register an Income Tax reference number via e-Daftar, or you need any
assistance, please do not hesitate to contact us.
1. online ( online ) via e-list http://edaftar.hasil.gov.my ; or
2. manual at the nearest Inland Revenue Board of Malaysia (IRBM).
Application to register an income tax reference number can be made at the nearest
IRBM branch.
Documents Required For Registration
● A copy of the latest Salary Statement (EA/EC Form) or latest Salary Slip
● A copy of Identification card (IC) / police IC / army IC / international passport
● A copy of marriage certificate (if applicable)
You can also register an Income Tax reference number via e-Daftar, or you need any
assistance, please do not hesitate to contact us.
The required supporting documents are as follows:
Registration by e-Register:
● Passport for non-Malaysian citizens
● Business Registration Certificate (for individuals doing business)
Manually sign up:
● Form CP600
● Identity card (new identity card, military, police or passport)
● Business Registration Certificate (for individuals doing business)
● Income statement / salary slip
Registration by e-Register:
● Passport for non-Malaysian citizens
● Business Registration Certificate (for individuals doing business)
Manually sign up:
● Form CP600
● Identity card (new identity card, military, police or passport)
● Business Registration Certificate (for individuals doing business)
● Income statement / salary slip
If you have more than one income tax file, you are advised to refer to the branch that operates your income tax file for the purpose of updating the status of the file.
An individual who is resident in Malaysia is taxable on all income accruing in or derived from Malaysia and on income received from outside Malaysia. The scope of taxation of an individual depends on his resident status. However, with effect from the year of assessment 2004, income received in Malaysia from outside Malaysia is exempted from tax. Hence, an individual, either or non-resident, is taxable only on income accruing in or derived from Malaysia.
The taxpayer is responsible for:
Submit an Income Tax Return Form (BNCP) either using a paper form or through an
e-Filing application;
● Report income and expenses, including deductions and rebates;
● Calculating income tax; and
● Keep records, documents and worksheets for seven (7) years for auditing
purposes.
Submit an Income Tax Return Form (BNCP) either using a paper form or through an
e-Filing application;
● Report income and expenses, including deductions and rebates;
● Calculating income tax; and
● Keep records, documents and worksheets for seven (7) years for auditing
purposes.
Taxpayers do not have to submit BNCP records, documents and worksheets; but they must be kept for seven (7) years. The seven-year calculation begins from the end of the year in which the BNCP has been submitted.
● EA / EC form
● Dividend vouchers
● Insurance premium receipt
● Book purchase receipt
● Medical receipt
● Donation receipt
● Zakat payment receipt
● Birth certificate
● Marriage certificate
● Other supporting documents & Worksheet (if applicable)
● Dividend vouchers
● Insurance premium receipt
● Book purchase receipt
● Medical receipt
● Donation receipt
● Zakat payment receipt
● Birth certificate
● Marriage certificate
● Other supporting documents & Worksheet (if applicable)
If you do not keep your business records, under section 119A of the ITA 1967, you may be sued in court and if convicted, you could be fined not less than RM300 and not less than RM10,000 or be jailed for a year or two, both.
If you are:
Individuals not doing business , please complete:
● Form BE
➢ Employment Income and Other Income (Non-Business) for Individual Resident
● Form M
➢ Business Income, Employment and Other Income for Non-Resident Individuals
● BT Form
➢ Business Income, Employment and Other Income (Knowledgeable / Expert Employer) for Resident Individuals
● MT Form
➢ Business Income, Employment and Other Income (Knowledge Workers) for Non-Resident Individuals
Individuals doing business , please complete:
● Form B
➢ Business Income, Employment and Other Income for Resident Individual
● Form M
➢ Business Income, Employment and Other Income for Non-Resident Individuals
● BT Form
➢ Business Income, Employment and Other Income (Knowledgeable / Expert Employer) for Resident Individuals
● MT Form
➢ Business Income, Employment and Other Income (Knowledge Workers) for Non-Resident Individuals
Individuals not doing business , please complete:
● Form BE
➢ Employment Income and Other Income (Non-Business) for Individual Resident
● Form M
➢ Business Income, Employment and Other Income for Non-Resident Individuals
● BT Form
➢ Business Income, Employment and Other Income (Knowledgeable / Expert Employer) for Resident Individuals
● MT Form
➢ Business Income, Employment and Other Income (Knowledge Workers) for Non-Resident Individuals
Individuals doing business , please complete:
● Form B
➢ Business Income, Employment and Other Income for Resident Individual
● Form M
➢ Business Income, Employment and Other Income for Non-Resident Individuals
● BT Form
➢ Business Income, Employment and Other Income (Knowledgeable / Expert Employer) for Resident Individuals
● MT Form
➢ Business Income, Employment and Other Income (Knowledge Workers) for Non-Resident Individuals
BNCP delivery deadline is:
Individuals not doing business: before or on April 30
Individuals doing business: before or on June 30
Individuals not doing business: before or on April 30
Individuals doing business: before or on June 30
Yes, failure to submit BNCP within the stipulated period is an offense and may be subject to penalty / tax increase under the Income Tax Act 1967.
If you are going to work overseas, the following actions need to be taken:
Employer:
Your employer is responsible for notifying IRBM within thirty (30) days prior to the date of termination. Employers will also need to complete the CP21 Form (Notice By Employer For Retired Employees) and submit it to the IRBM branch that handles your income tax file. The employer will have to withhold any payments due to you until the Tax Settlement Letter (SPC) is received.
Workers:
You will need to provide in writing (letter) together with relevant supporting documents to the IRBM branch which handles your income tax file in relation to your status of having no income in Malaysia due to / working abroad.
Employer:
Your employer is responsible for notifying IRBM within thirty (30) days prior to the date of termination. Employers will also need to complete the CP21 Form (Notice By Employer For Retired Employees) and submit it to the IRBM branch that handles your income tax file. The employer will have to withhold any payments due to you until the Tax Settlement Letter (SPC) is received.
Workers:
You will need to provide in writing (letter) together with relevant supporting documents to the IRBM branch which handles your income tax file in relation to your status of having no income in Malaysia due to / working abroad.
Generally, income from employment should be taxed in the country where the service is performed regardless of where the contract is signed or where the remuneration is paid.
Beginning with the Assessment Year 2004, income received in Malaysia from outside Malaysia is tax exempt. Therefore, taxpayers whether resident or non-resident in Malaysia are taxed on income derived from Malaysia only (Paragraph 28 (1), Schedule 6 of the Income Tax Act 1967). If you have worked overseas and the work carried out in relation to the employment carried out in Malaysia, then the income earned from employment will be taxable in Malaysia. You can visit the IRBM Official Portal, www.hasil.gov.my >> Internal Links >> General Provisions >> No.1 / 2011 - Taxation of Malaysian Employees Sent Overseas for further review.
Beginning with the Assessment Year 2004, income received in Malaysia from outside Malaysia is tax exempt. Therefore, taxpayers whether resident or non-resident in Malaysia are taxed on income derived from Malaysia only (Paragraph 28 (1), Schedule 6 of the Income Tax Act 1967). If you have worked overseas and the work carried out in relation to the employment carried out in Malaysia, then the income earned from employment will be taxable in Malaysia. You can visit the IRBM Official Portal, www.hasil.gov.my >> Internal Links >> General Provisions >> No.1 / 2011 - Taxation of Malaysian Employees Sent Overseas for further review.
Pursuant to the provisions of section 77 of the Income Tax Act 1967, every person (other than companies, trusts and cooperatives) is required to submit a BNCP to the Director General: -
Individuals who conduct a Business, Employment and Other Income
➢ before or on June 30
Individuals receiving Employment Income and Other Income (not doing business)
➢ before or on April 30
in the year following a year of assessment.
Provided:
● Have taxable income for the year of assessment; or
● Has no taxable income for the year of assessment but has taxable income or has submitted to BNCP or has been required to submit BNCP for the year of assessment before the year of assessment.
Individuals who conduct a Business, Employment and Other Income
➢ before or on June 30
Individuals receiving Employment Income and Other Income (not doing business)
➢ before or on April 30
in the year following a year of assessment.
Provided:
● Have taxable income for the year of assessment; or
● Has no taxable income for the year of assessment but has taxable income or has submitted to BNCP or has been required to submit BNCP for the year of assessment before the year of assessment.
BNCP will be deemed successful when the e-Form Receipt Confirmation for the year of assessment is displayed.
You are not allowed to submit income tax forms more than once for a year of assessment. However, you are advised to submit an appeal letter (stating the mistake you have made), supporting documents and recalculating the branch handling your file. However, if the amendment involves an under-reported income or over-reporting that results in additional taxes or taxes, you will need to fill out the BE / B Amended Return Form. The Completed Statement of Form must be submitted to the IRBM branch which handles your income tax file.
Yes, you must submit a tax form by reporting the annual income in the Income Tax Return Form (BNCP) either manually or through the e-Filing application if you are not subject to PCB as a Final Tax.
You should refer to the Handbook to fill out the income tax form. Please refer to the official portal www.hasil.gov.my > Downloads> Forms / Info> Individuals> select Assessment Year> Handbook / Explanatory Notes.
You can contact the Kuantan Branch IRBM to request that your tax file be transferred to the Shah Alam Branch IRBM. You must notify the most recent Branch (in this case the Shah Alam Branch) of your address change in the future.
You can claim medical expenses for serious illnesses incurred by yourself, your spouse or children up to a maximum of RM6,000.00 per year and medical expenses for your parents up to RM5,000.00 per year. Your claim must be supported by the original receipt issued by the medical practitioner.
There is no limit on the number of children, however, only relief is provided for children under unmarried dependents where they are:
● under 18;
● if above 18 years of age, must be full-time or undergoing training or articleship in a company or profession; or
● physical or mental disability registered with the Department of Social Welfare (relief for children physically or mentally disabled is RM6,000.00).
● under 18;
● if above 18 years of age, must be full-time or undergoing training or articleship in a company or profession; or
● physical or mental disability registered with the Department of Social Welfare (relief for children physically or mentally disabled is RM6,000.00).
You can contact the Appraisal Branch where your income tax file is registered and bring along your Form CP22B (Notice of Termination of Employment) that your employer has filled out. Please make sure that your employer submits Form CP22B to the appropriate IRB Assessment Branch, 6 months before your retirement.
You may claim a deduction for a donation made, however the donation must be made to a body or fund approved by the Director General. Most of these approvals (announcers via news) are stated on the donation receipt.
You can check the IRBM's official portal> Internal Links> List of Institutions or Organizations Approved Under Subsection 44 (6) of ITA 1967. The donation receipt must show the phrase "This donation is under subsection 44 (6) of ITA 1967".
Yes because a resident of Malaysia who has a taxable income is entitled to claim a tax rebate on the payment of zakat, tithe or otherwise required by Islam to the religious authority established under any written law. The amount of rebate allowed to an individual is limited to the amount of income tax imposed for the year of assessment.
● "Religious authorities established under any written law" include the Zakat Collection Center and the State Islamic Religious Council.
● "Written Law" means the legal enactment or legal instrument in force in Malaysia.
● "Religious authorities established under any written law" include the Zakat Collection Center and the State Islamic Religious Council.
● "Written Law" means the legal enactment or legal instrument in force in Malaysia.
Zakat in question is all kinds of zakat payments made in a calendar year.
Section 132 - Refers to tax deductions relating to income from Malaysia taxable in Malaysia as well as outside Malaysia. Refer to the BE Form Handbook to determine which countries have made double tax evasion agreements with Malaysia. Calculations can be made in the HK-8 BE Form Handbook.
Section 133 - Refers to tax deductions for one party only in countries that do not enter into a double tax evasion agreement with Malaysia and which calculations can be made in the HK-9 Form BE Guidebook.
Section 133 - Refers to tax deductions for one party only in countries that do not enter into a double tax evasion agreement with Malaysia and which calculations can be made in the HK-9 Form BE Guidebook.
PCB as a Final Tax allows eligible taxpayers to opt-out of submitting BNCP by e-Filing or manual effective from the Year of Assessment 2014. Taxpayers with payroll only and PCB may choose not to fill and submit BNCP in accordance with the terms predefined.
The requirements of PCB as a Final Tax are:
● Has one source of income only under section 13 of ITA 1967, including Benefits In Kind (BIK) and Value of Living Accomodation (VOLA);
● The PCB is deducted under the Income Tax (Deductions from Remuneration) Rules 1994 or no PCB is deducted because income below the deduction rate (PCB zero);
● Serving the same employer;
● Taxes are not borne by employers; and
● Husband or wife makes separate assessment choices.
● Has one source of income only under section 13 of ITA 1967, including Benefits In Kind (BIK) and Value of Living Accomodation (VOLA);
● The PCB is deducted under the Income Tax (Deductions from Remuneration) Rules 1994 or no PCB is deducted because income below the deduction rate (PCB zero);
● Serving the same employer;
● Taxes are not borne by employers; and
● Husband or wife makes separate assessment choices.
Please refrain from gross employment (as in EA). The amount needed to be filled in the Statutory Income column (net of deductible professional deductions).
You can make calculations as per HK-4 (Property / Asset Details and Rental Amount) in the Form BE Guidebook to get a clean rent and this amount is transferred to the statutory rental income area. Alternatively, you can deduct that expense from the gross rent amount. Please make sure those expenses are expenditure authorized.
Pension income should be reported when:
● Retire before age 55
If you retire before the age of 55, your pension is eligible for income tax until you are 55 years old. Please fill in the pension income in the Pension, annuity and other periodic payments.
● If someone receives more than one pension, only the highest amount of pension is tax-exempt. Refer to Paragraph 16 of Schedule 6 of the Income Tax Act 1967.
● Pension issues received are tax-free.
Example: Wife / husband pension (issue) on spouse's death. This pension is not taxable.
● Retire before age 55
If you retire before the age of 55, your pension is eligible for income tax until you are 55 years old. Please fill in the pension income in the Pension, annuity and other periodic payments.
● If someone receives more than one pension, only the highest amount of pension is tax-exempt. Refer to Paragraph 16 of Schedule 6 of the Income Tax Act 1967.
● Pension issues received are tax-free.
Example: Wife / husband pension (issue) on spouse's death. This pension is not taxable.
You only need to fill out Form B only if you have a business income and you must return Form B by June 30th. Please enter your employment income in the same form B.
雇主的税务责任
e-CP39 is a new way for employers to send their employees Monthly Tax Deduction (PCB) data and pay online.
Employers who do not have a payroll system and have previously submitted a CP39 form and make monthly tax deduction payments at the IRBM's counter or by mail and courier.
Here are the differences between the three systems:
● e-PCB is for employers who do not have a computerized payroll system. Employers need to register as a user to allow employers to store employee information, calculate PCBs, submit employee PCB data and make payments either online or at the bank's payment counter.
● e-Data PCB is for use by employers with computerized pay systems. Employers will need to register as a user to allow employers to review the format and upload the CP39 text file online. This system helps employers send employees PCB data according to the specification and make payment. Employers can make payments either online or at the bank.
● e-CP39 is for employers who do not have a computerized payroll system. Employers have the option to sign in to the system as registered or unregistered users . Calculation of PCB amount can be done through PCB Schedule, Table e or PCB Calculator. Employers can make payments either online or at the bank.
● e-PCB is for employers who do not have a computerized payroll system. Employers need to register as a user to allow employers to store employee information, calculate PCBs, submit employee PCB data and make payments either online or at the bank's payment counter.
● e-Data PCB is for use by employers with computerized pay systems. Employers will need to register as a user to allow employers to review the format and upload the CP39 text file online. This system helps employers send employees PCB data according to the specification and make payment. Employers can make payments either online or at the bank.
● e-CP39 is for employers who do not have a computerized payroll system. Employers have the option to sign in to the system as registered or unregistered users . Calculation of PCB amount can be done through PCB Schedule, Table e or PCB Calculator. Employers can make payments either online or at the bank.
Payment can be made at the bank by using the CP39 / PCB Account Number generated during data validation in the e-CP39 system starting March 1, 2019 while online payments will start on June 1, 2019.
Financial Process Exchange (FPX) on the IRBM Official Portal (ezHASIL) through the e-CP39 system.
Internet banking
CIMB Bank Berhad
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
Bank Counter or Automated Teller Machine (ATM)
CIMB Bank Berhad - Cash Only
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
Cheque deposit machine, and cash deposit machine at CIMB bank network only.
(Please make sure the PCB Account Number (14 digits) is written on the back of the check before being entered into the check receipt kiosk)
Please use the following code for IBG / RENTAS / Telegraphic Transfer (TT) transactions
Financial Process Exchange (FPX) on the IRBM Official Portal (ezHASIL) through the e-CP39 system.
Internet banking
CIMB Bank Berhad
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
Bank Counter or Automated Teller Machine (ATM)
CIMB Bank Berhad - Cash Only
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
Cheque deposit machine, and cash deposit machine at CIMB bank network only.
(Please make sure the PCB Account Number (14 digits) is written on the back of the check before being entered into the check receipt kiosk)
Please use the following code for IBG / RENTAS / Telegraphic Transfer (TT) transactions
Employers can use the e-CP39 system either registered or unregistered . For registered users, the user must register the User ID and Password before logging in to this system.
Yes, yes. Employers can use the e-Schedule to determine the employee's PCB amount or make a calculation using the PCB calculator or refer to the PCB Schedule.
No need. The employer must set aside the amount of pay in the space provided by PCB and CP38.
IRBM will not issue an official receipt of the payment. The bank may use the bank's payment confirmation slip as proof of payment.
It is possible for the employer to calculate the PCB using the PCB Calculator.
You can. Employers can submit more than one payment and data transfer, especially for large employers. Employers need to ensure that only one payment instrument is available for each online data transmission.
You can. The same employer can be registered multiple times in the e-CP39 system. However, data that has been filled in by previous officials cannot be displayed because it uses a different ID.
Employers can still make payments as follows:
CIMB Bank Berhad Bank Counter - Cash only
Automated Teller Machine (ATM) CIMB only
Cheque deposit machine, and cash deposit machine at CIMB bank network only.
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
* Please make sure your PCB Account Number (14 digits) is written on the
back of your check before being entered into the check receipt kiosk.
CIMB Bank Berhad Bank Counter - Cash only
Automated Teller Machine (ATM) CIMB only
Cheque deposit machine, and cash deposit machine at CIMB bank network only.
In addition to CIMB Bank (IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer)
* Please make sure your PCB Account Number (14 digits) is written on the
back of your check before being entered into the check receipt kiosk.
You can. However, employee records and payments in e PCB or e PCB data already made will not be displayed in e-CP39.
If the employer is an e-CP39 registered user.
You can. However, employers or employees are advised to register their income tax reference number via e-Register as soon as possible.
Employers cannot make payments using more than one instrument for a CP39 delivery. If the employer has a limitation on the amount limit, the employer must ensure that the CP39 data fill and payment are within each director's approval limit.
If an employer uses the e-CP39 as a registered user, the system will keep a record of the employee's list including data transmission and payments previously made by the employer.
There is no limit to the number of employees. However, employers are encouraged to use e-PCB if they have large numbers of employees.
The account number that you need to enter in the CDM is the PCB / CP39 account number listed in the e-CP39 Authentication Slip. The employer must keep the account number behind the check at the time of payment.
The date of data transmission and payment of PCB by e-CP39 is not necessarily the same date. However, the employer must make the PCB payment on or before the 15th of each month.
Employers can call the Care Line Revenue (HCL) at 03-8911 1000 or the Employment Unit at the nearest IRBM Branch. Reference Manual User's Guide, available at https://ecp39.hasil.gov.my/login