Budget 2022_by econsult

SPEAKER 主讲人

❑ Chartered Accountant Malaysia (CA.M)
❑ Member of Malaysia Institute of Accountants
❑ ASEAN Chartered Professional Accountant (ASEAN CPA)
❑ Member of Chartered Tax Institute of Malaysia (ACTIM)
❑ Approved GST Tax Agent RMCD

WILLIAM TEE

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CONTENTS 个人的税务变化

CHANGES AFFECTING INDIVIDUAL

企业的税务变化

CHANGES AFFECTING BUSINESS

产业盈利税的变化

CHANGES ON RPGT

印花税的变化

CHANGES ON STAMP DUTY

CONTENTS 间接税的变化

CHANGES ON INDIRECT TAX

税务政策改变与执行

TAX ADMINISTRATIVE & COMPLIANCE MEASURES

转让定价交易与文件

TRANSFER PRICING TRANSACTIONS & COMPLIANCE

海外收入汇款征税政策

TAX MEASURES ON FOREIGN SOURCES INCOME

CONTENTS 代理佣金预扣税政策

WITHOLDING TAX ON PAYMENT TO AGENTS

间接税自愿申报特别计划

Special Voluntary Disclosure Program For Indirect Tax

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT BILL) 2021

合理节税技巧与攻略

KNOWLEDGE ON TAX SAVING

01

个人的税务变化

CHANGES AFFECTING INDIVIDUAL

社会保险税务减免 INCLUDING

REVIEW ON TAX RELIEF FOR SOCSO CONTRIBUTION Employment Insurance System (EIS)

不包括就业保险计划 包括就业保险计划
保费 保费

EXCLUDING 生效日期
Effective from
Employment Insurance System (EIS)
YA2022

个人深造进修教育费税务减免

TAX RELIEF FOR TERTIARY EDUCATION

▪ 证书/文凭/学士 (法律，会计，伊斯兰金融，技能或职业，技术，工业，科学和技术 技能)

(Certificate/Diploma/Bachelor Degree Course Fee – Selected Field Only)

▪ 硕士/博士 (所有领域)

(Master/Doctorate Course Fee – All Field)

Up to 生效日期
Effective from
▪ 人力资源部门下的技能发展部门认可的任何技能领域的技能 YA2021 & YA2022
提升和自我提升课程的费用
(Course fee for skills upgrading or self-improvement)

个人深造进修教育费税务减免

REVIEW ON TAX RELIEF FOR TERTIARY EDUCATION

From 生效日期
Effective from
Increased to YA2022 & YA2023

人力资源部门下的技能发展部门认可的任何技能领域的技能提升和自我提升课程的费用
(Course fee for skills upgrading or self-improvement)

公积金税务减免

REVIEW ON TAX RELIEF FOR CONTRIBUTION TO EMPLOYEE PROVIDENT FUND (EPF)

雇员及自雇人士缴纳公积金 生效日期
(EPF Contribution by Employees or Self-Employed) Effective from

自愿缴纳人士公积金 YA2022
(EPF Contribution by Voluntary Contributor)

严重疾病医疗费用税务减免

TAX RELIEF FOR MEDICAL EXPENSES FOR SERIOUS DISEASES

Up to

Including FULL Medical Examination
Expenses up to RM500

严重疾病医疗费用及助孕医疗费用
(Serious Diseases Medical Expenses and Fertility Treatment Expenses)

▪ 全面体检费用减免从500令吉增加至1,000令吉
FULL Medical Examination Expenses increased to RM1,000.
▪ 减免范围包括特定接种疫苗费用1,000令吉
Included Vaccination Expenses up to RM1,000.

严重疾病医疗费用税务减免

TAX RELIEF FOR MEDICAL EXPENSES FOR SERIOUS DISEASES

Up to

Including FULL Medical Examination
Expenses up to RM1,000

全面体检费用减免
FULL Medical Examination Expenses

扩大减免范围 生效日期

EXPAND THE SCOPE Effective from
YA2022

心理健康检查咨询
Mental Health Check-Up / Consultation Expenses

国内旅游特别税务减免 生效日期
Effective from
SPECIAL TAX RELIEF FOR DOMESTIC TOURISM EXPENSES YA2020 & YA2021
▪ 住宿费用(Accommodation expenses)
▪ 旅游景点入门费(Entrance Fee)

扩大减免范围

EXPAND THE SCOPE
▪ 导游费
(Payment for Tour Guide Services)
▪ 购买手工艺品
(Local Handicrafts )
▪ 餐饮费用及交通费
(F&B Expenses and Transportation)

国内旅游特别税务减免

SPECIAL TAX RELIEF FOR DOMESTIC TOURISM EXPENSES

https://www.motac.gov.my/en/check

(Extended to 31.12.2022) YA2022 旅游部属下注册的
旅游公司，住宿业者，旅游业者

Licensed Travel Agency，Registered Hotel

托儿所及学前教育税务减免

TAX RELIEF FOR CHILD CARE CENTRE OR KINDERGARTEN FEES

For YA2020 & YA2021

只有父亲或母亲申索税务减免

(Only Claimed by EITHER Parent of Child) Extended to

YA2022 & YA2023

马来西亚教育部或福利局注册的托儿所及学前教育中心

Registered Under Department Of Social Welfare Malaysia Or The Ministry Of Education

优质生活税务减免 Up to

TAX RELIEF FOR LIFESTYLE

▪ 购买书籍(包括电子书)，杂志，特刊，报纸

(Books [including e-books], Journals, Magazines, Printed Newspaper)
▪ 购买个人电脑及电子配备

(Personal Computer, Smartphone, Tablet)
▪ 购买运动器材

(Sport Equipment)
▪ 网络宽频月费

(Internet Subscription Fee)
▪ 健身会费

(Gymnasium Membership Fee)

优质生活税务减免 生效日期
Effective from
TAX RELIEF FOR LIFESTYLE
YA2021
▪ 购买电子报章
(e-newspaper)
▪ 租借运动场地费及运动场所入门费
(Rental & Entrance Fee
▪ 运动竞赛参赛费
(Sport Competition Register Fee)

Up to

电子配备特别税务减免

SPECIAL TAX RELIEF FOR PURCHASE PERSONAL COMPUTER, SMARTPHONE, TABLET

(Purchase Between 01.06.2020 to 31.12.2020) YA2020

Up to (Extended to 31.12.2021) YA2021

(Extended to 31.12.2022) YA2022

私人退休计划/递延年金税务减免

TAX RELIEF FOR PRIVATE RETIREMENT SCHEME / DEFERRED ANNUITY

Extended to 递延年金保费
(Premium for Deferred Annuity)
YA2022 to YA2025

私人退休计划供款
(Contribution in Private Retirement Scheme)

Extended to

YA2022 to YA2025

电动汽车及设施税务减免

TAX RELIEF FOR ELECTRIC VEHICLE (EV) & CHARGING FACILITIES

购买与安装、租赁、租用电动汽车充电设备
Cost of purchasing and installing, renting
or taking up hire purchase facilities, &
subscription payments of EV charging
facilities.

Up to

生效日期
Effective from
YA2022 & YA2023

税务优惠：租金折扣额外税务减免

SPECIAL TAX DEDUCTION FOR REDUCTION OF RENTAL

商用场所业主给予租户至少30%的租金折扣
Special Rental Deduction for Landlord

who offers 30% Business Premises Rental Discount

From April 2020 until From January 2021 until
December 2021 December 2021

for SME Tenant for Non SME Tenant

税务优惠：租金折扣特别税务减免

SPECIAL TAX DEDUCTION FOR REDUCTION OF RENTAL

商用场所业主给予租户至少30%的租金折扣 Extended

Special Rental Deduction for Landlord January 2022 until June 2022
who offers 30% Business Premises Rental Discount
for

SME Tenant &
Non SME Tenant

税务优惠：租金折扣特别税务减免

SPECIAL TAX DEDUCTION FOR REDUCTION OF RENTAL

02

企业的税务变化

CHANGES AFFECTING BUSINESS

中小型企业公司税税率

TAX RATE FOR SMALL MEDIUM ENTERPRISE COMPANIES (SME)

17% 24%
首RM600,000的应课税收入 接着的应课税收入
First RM600k Chargeable Income Remaining Chargeable Income

中小企业定义：

▪ 实缴资本不超过RM250万
▪ 年销售额不超过RM5千万
▪ 不能超过50%的缴足资本由关联公司直接或间接拥有

公司税税率~繁荣税 33%
接着的应课税收入
CUKAI MAKMUR (PROSPERITY TAX) FOR COMPANIES Remaining Chargeable Income

24%

首RM100,000,000的应课税收入
First RM100 million Chargeable Income

Applies to 生效日期
Non SME Companies Effective Date
YA2022 only
ONLY

税务回扣：成立新中小型企业公司

TAX REBATE ON NEW SET-UP SMALL MEDIUM ENTERPRISE COMPANIES (SME)

生效日期
LLP Effective Date

YA2021

首3个课税年，每年 税务回扣

Tax Rebate for 3 consecutive year assessment on Capital Expenditure & Operational Expenditure incurred.

必须在01.07.2020 至 31.12.2021 期间开始营业

Commencement business / operation from 01.07.2020 to 31.12.2020

税务回扣：成立新中小型企业公司

TAX REBATE ON NEW SET-UP SMALL MEDIUM ENTERPRISE COMPANIES (SME)

首3个课税年，每年 税务回扣

Tax Rebate for 3 consecutive year assessment
on Capital Expenditure & Operational Expenditure incurred.

Extended

until 31st December 2022

COMMENCEMENT BUSINESS / OPERATION
开始营业

未抵消损失的税务处理

TAX TREATMENT ON UNABSORBED LOSSES

2019 课税年起累积损失最多只可以连续结转

7 个课税年度之后，如还有余额，将被忽视。

Unabsorbed losses in the current year of assessment are permitted to be carried over

for a maximum of 7 consecutive years of assessment beginning in

2019, with the balance, if any, being discarded.

未抵消损失的税务处理

TAX TREATMENT ON UNABSORBED LOSSES

2019 课税年起 累积损失最多只可以连续结转

10 个课税年度之后，如还有余额，将被忽视。

Unabsorbed losses in the current year of assessment are permitted to be carried over

for a maximum of 10 consecutive years of assessment beginning in

2019, with the balance, if any, being discarded.

生效日期
Effective Date

YA2019

未抵消损失的税务处理

TAX TREATMENT ON UNABSORBED LOSSES

Unabsorbed Losses Carried Forward until YA2018

YA 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
Year 1 2 3 4 5 6 7 8 9 10

Carried Forward 7 years + 3 years Unabsorbed Losses C/F
until YA2018 disregard in YA2029

Unabsorbed Losses YA2019 onward

YA 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030

Year 1 2 3 4 5 6 7 8 9 10

Current Year Carried Forward 7 years + 3 years Unabsorbed Losses C/F for
Loss YA2019 disregard in YA2030

社会企业免征所得税

INCOME TAX EXEMPTION FOR SOCIAL ENTERPRISE

社会企业是一个以社会目的为主要目标的组织，
并利用收益来帮助不幸的人。

A social enterprise (“SE”) is an organisation
that has social purposes as its major goal
and utilises earnings to help the less
fortunate.

社会企业免征所得税

INCOME TAX EXEMPTION FOR SOCIAL ENTERPRISE

对社会企业金钱上的捐助

monetary contributions to SOCIAL ENTERPRISE

10%

课税收入税务减免
10% from aggregate income

社会企业收到金钱捐助须被课税

Income of SOCIAL ENTERPRISE
including cash contributions received

is SUBJECTED TO INCOME TAX

社会企业免征所得税 Tax Exemption Period
01.01.2022 To 31.12.2023
INCOME TAX EXEMPTION FOR SOCIAL ENTERPRISE
社会企业所有收入 Accreditation Period
给予免税长达3个课税年度 01.01.2022 to 31.12.2023

tax exemption be given on all income
for up to 3 YEARS OF ASSESSMENT

社会企业须向认证联合委员会申请认证

Applications For Accreditation

03

产业盈利税的变化

CHANGES ON REAL PROPERTY GAIN TAX

产业盈利税税率

REAL PROPERTY GAINS TAX RATES

个人（马来西亚公民/永久居民）

Individual (Malaysian Citizen / Permanent Resident )

产业盈利税税率

REAL PROPERTY GAINS TAX RATES

公司/信托机构/法令下注册的组织

Company Incorporated in Malaysia/
Trustee of a Trust / Body of person Registered under

written law in Malaysia

产业盈利税税率

REAL PROPERTY GAINS TAX RATES

国外公司/非马来西亚公民/非永久居民

Company not Incorporated in Malaysia/
Non Malaysian Citizen / Non Permanent Resident

修改个人产业盈利税税率

REVIEW ON INDIVIDUAL REAL PROPERTY GAINS TAX RATES

第6年内或之后脱售

不动产和不动产公司股份的盈利
产业盈利税税率

5% 0%

RPGT rate on gains from the disposal of real property and shares in real property company
in the 6th year and onwards be reduced from 5% to 0%

生效日期
Effective Date

01.01.2022

产业盈利税保留金比率

REVIEW ON RETENSION SUM BY ACQUIRER

3% 5%

3年以内脱售不动产和不动产公司股份

3年之后脱售不动产和不动产公司股份
DISPOSER
ACQUIRER

公司/信托机构/法令下注册的组织 3% 生效日期
Effective Date
Company Incorporated in Malaysia/
Trustee of a Trust / Body of person Registered 01.01.2022

under written law in Malaysia

04

印花税的变化

CHANGES ON STAMP DUTY

豁免印花税 : 众筹平台融资(P2P) 协议书

STAMP DUTY EXEMPTION ON AGREEMENTS FOR PEER TO PEER (P2P) FINANCING

现有

中小企业公司向众筹平台融资融资协议书须缴纳0.05%至0.5%印花税

Fundraising by the SME Company through P2P platform is subjected to stamp duty rate between 0.05% to 0.5%.

豁免印花税 : 众筹平台融资(P2P)协议书

STAMP DUTY EXEMPTION ON AGREEMENTS FOR PEER TO PEER (P2P) FINANCING

中小企业公司向众筹平台融资
融资协议书印花税豁免100%

Fundraising by the SME Company
through P2P platform 100% stamp duty
exemption.

5年

在2022年至2026执行的融资协议书

Agreement executed 01.01.2022 to 31.12.2026

贷款重组协议书印花税

STAMP DUTY FOR RESHEDULING & RESTRUCTURING LOAN / FINANCING AGREEMENT

在01.07.2021 至 31.12.2021
执行的贷款重组协议书

Agreement executed 01.07.2021 to 31.12.2021

Extended to

01.01.2022 to 31.12.2022

05

间接税的变化

CHANGES ON INDIRECT TAX

税务优惠：电动汽车产业发展

DEVELOPMENT OF ELECTRIC VEHICLE (EV)

本地组装的电动车进口部件
免征100%的进口税

100% Import duty exemption on components import
for CKD Electric Vehicle (EV)

本地组装电动车
免征100%的货物税和销售税。

100% Excise duty & Sales tax exemption
on CKD Electric Vehicle (EV)

01.01.2022 to 31.12.2025

税务优惠：电动汽车产业发展

DEVELOPMENT OF ELECTRIC VEHICLE (EV)

国外组装电动车
免征100%的货物税和销售税

100% Excise duty & Sales tax exemption
on CBU Electric Vehicle (EV)

01.01.2022 to 31.12.2023

税务优惠：乘用车销售税豁免

SALES TAX EXEMPTION ON PASSENGER CARS

本地组装(CKD)及国外组装(CBU)
乘用车免征100%的销售税

100% Sales tax exemption
on CKD & CBU Passenger Vehicle

Until 30.06.2022

电子烟和蒸汽电子烟液体或凝胶产品

LIQUID OR GEL USED IN ELECTRONIC CIGARETTE AND VAPE

电子烟设备征收10%的货物税

Electronic Cigarette & Vape 10% excise duty

不含尼古丁的液体或凝胶
征收货物税每毫升40仙

Non-nicotine liquid or gel excise duty RM0.40/ml

尼古丁的液体或凝胶
征收货物税每毫升1零吉20仙

Nicotine liquid or gel excise duty RM1.20/ml

不含尼古丁的液体或凝胶
征收货物税每毫升1零吉20仙

Non-nicotine liquid or gel excise duty RM1.20/ml