Direct taxes

-Taxes paid directly to the Revenue authorities by the taxpayer.

-ex. income tax, Real Property Gains Tax, Petroleum Income Tax, Stamp Duty

Indirect taxes
-Taxes paid indirectly to the Revenue authorities by the taxpayer.
- A third party will collect the taxes on their behalf and then forward the tax collected to the
Revenue authorities.
-ex. Sales tax, service tax, import duty, export duty

Scope of charge
-the income arising from sources outside Malaysia and received in Malaysia by any person who
is NOT resident in Malaysia are exempted.
-income tax shall be charged for each year of assessment upon the income of any person
accruing in or derived from Malaysia or received in Malaysia from outside Malaysia.
Derived and Remittance Basis
- Income derived in that country (same country) and overseas income received in that country
will be taxable.
World Scope Basis
- Any income derived from that country or overseas will be taxable.
Territorial Basis
- Only income derived in that country will be taxable.

Class of income
4(a)Gains of profits from a business.
4(b) Gains of profits from employment.
4(c)Dividends, Interest or Discount
4(d) Rents, Royalties or Premiums
4(e) Pensions, Annuities or Other periodical payments not falling under any one of
the foregoing paragraphs.
4(f) Gains or profits not falling under any of the foregoing paragraph.
Capital gain are not subject to income tax under income Tax Act 1967
-ex. Gains from disposal of landed property, Gains from disposal of shares, Gains from disposal
of patents, rights, licenses.

A resident individual is charged tax on income accruing in or derived from Malaysia. Income

received in Malaysia from outside Malaysia will be exempted from tax. 本地赚的收入要税，外
面赚的不用

The rate of tax is at scale rates of 0% to 30%.

A non-resident individual is charged tax on income accruing in or deriving from Malaysia.

Income received in Malaysia from outside Malaysia will be exempted from tax. 本地赚的收入
要税，外面赚的不用

The tax rate is a flat rate of 30% for a non-resident individual.

A non-resident company is charged tax on income accruing in or deriving from Malaysia.

Income received in Malaysia from outside Malaysia will be exempted from tax. 本地赚的收入
要税，外面赚的不用

The tax rate for a non-resident company is at a flat rate of 24%.

A resident company is charged tax on income accruing in or deriving from Malaysia and

income received in Malaysia from outside Malaysia. 外国和国内都要收税

The tax rate is either at the flat rate of 24% (co. with a paid-up capital above RM2.5 million
OR gross biz income of all sources>RM50 million)
or 17% on the first RM600,000 and 24% on the balance of chargeable income (co. with a
paid-up capital is RM2.5 million or below AND gross biz income of all sources≤ 50 million ).
A resident company carrying on a business involving a specialised industry (banking,
insurance, sea or air transport) will be subject to Malaysian income tax on a world scope
basis.
Become resident.
Section 7(1)(a) ------->182(可以分开算)

-For a period (single period) / periods (multiple period) of 182 days or more

Section7(1)(b) -------- (后/前一年有连续>182 天就可以申请这个 section 途中可以缺席 14 天

根据 PTA)

- The 182 days or more must be in consecutive /continuous period

- If less than 182 days but is linked by another period of 182 days or more consecutive days and
temporary absence is permitted.

Setion7(1)(c) ---------(base year 当年有 90 天和 base year 的前四年的其中三年是 resident 或

待 90 天就可以申请)

-Physical presence in Malaysia for a period or periods of 90 days or more in that basis year
(need not be consecutive period)

Section7(1)(d) ---------(下一年是 resident 和前三年都是 resident 就可以申请)

-The immediately following year is resident

-Three (3) immediately preceding years is resident.
-Need not be physically present in that year.

Employment
Section13(a) -- Cash Benefit & convertible into cash(所以在工作得到的收入)

-Any wages, salary, remuneration, leave pay, fee, commission, bonus, gratuity, perquisite or
allowance (in money or otherwise) in respect of having or exercising the employment
- Petrol card or petrol allowance or travel allowance and toll card for official duties up to
RM6,000 a year.
- Allowance or subsidies for childcare of up to RM2,400 a year.
Section13(b) -- Benefit-In-Kind

Tax Exempt BIK(可以免税的福利)

- Medical and dental benefits

- Child care benefit
- Food and drink or meals
- Goods at a discount
- Group insurance premium

旅行可以免的税

-Leave passage within Malaysia not exceeding 3 times（只有三次的旅行可以免税）

-Leave passage between Malaysia and any place outside Malaysia not exceeding one passage in
any calendar year. The exemption for overseas leave passage once in a calendar year is
restricted to RM3,000（出国旅行的费用可以免税 RM3000）

- Applied to the employee and immediate family only. （自己和直系亲属罢了）

车的抽税条件

- 1⁄2 of annual value of car allowed if car provided>5 years（小过五年全部，大过五年减半）

-需要算月份

Section13(c) -- Value of Living Accommodation

-the defined value (rental) of the living accommodation
-30% of the employee’s S13(1)(a) income
whichever is the lower.

Section4(c)
Interests exempt.
-Interest income from bank or finance company on saving or fixed deposit for any amount.
-Saving certificates issued by the Government.
-Government securities or bonds issued or guaranteed by government
Dividend exempt.
-Dividends paid, credited or distributed by a single-tier company in Malaysia.
-Dividends paid, credited or distributed to a member of a co-operative society.
Types/examples of allowable expenses (adjusted income from rent)
-Quit rent
-House assessment
-Fire insurance
-Repair and maintenance expenses
-Re-painting of house
-Housing loan interest
-Repair of roof etc with similar material
-renewing rental agreement
-Cost of getting tenant to replace the old tenant
Types/examples of non-allowable expenses (adjusted income from rent)
-Advertisement
-Legal expenses (first rental agreement, stamp duty)
-renovation
-House valuation report