Budget 2022_by econsult

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

PARAGRAPH 28 OF SCHEDULE 6 OF THE INCOME TAX ACT 1967

现 Currently
有

海外国家 所有税务居民（个人/公司）及非税务居民 马来西亚
海外收入汇款回国豁免征税 MALAYSIA
FOREIGN COUNTRY
（除了金融业，保险业及海空运输业公司）

Tax Resident Person (Individual/Company) and Non-resident person
income remit into M’sia are EXEMPTED for TAX

(excluding Resident Company carrying business of banking, insurance or sea & air transport)

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

海外国家 所有税务居民（个人/公司） 马来西亚
海外收入汇款回国须被征税 MALAYSIA
FOREIGN COUNTRY （包括金融业，保险业及海空运输业公司）

Tax Resident Person (Individual/Company)
including Resident Company carrying business of banking, insurance or sea & air transport

income remit into M’sia will be TAXABLE.

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

海外收入汇款特别计划

01 JAN 2022 – 30 JUN 2022 01 JUL 2022 ONWARD

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

Transition Period Prevailing Tax Rate

3% 个人 INDIVIDUAL 17% / 24%

0% - 30% 公司 COMPANY

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

谁是马来西亚税务居民（个人/公司）？？

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

在马来西亚居留超过

PRESENT IN MALAYSIA
MORE THAN

PARAGRAPH 7（1） （a） OF THE INCOME TAX ACT 1967

马来西亚税务居民

MALAYSIA TAX RESIDENT

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

PARAGRAPH 7 (1) (a) OF THE INCOME TAX ACT 1967

MALAYSIA
TAX RESIDENT

Singapore Year 2018 Singapore
60 days Malaysia 96 days
214 days

01.03.2018 30.09.2018

> 182 days

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

PARAGRAPH 7 (1) (a) OF THE INCOME TAX ACT 1967

MALAYSIA
TAX RESIDENT

Year 2018

Singapore Malaysia Singapore Malaysia Singapore

60 days 122 days 31 days 61 days 95 days

30.06.2018

01.08.2018

01.03.2018 30.09.2018

> 182 days

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

MALAYSIA

TAX RESIDENT 在马来西亚

4个课税年内其中3个课税年是税务居民

新的课税年在马来西亚居留超过90天

PARAGRAPH 7 (1) (c) OF THE INCOME TAX ACT 1967 自动归纳为税务居民

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

PARAGRAPH 7 (1) (c) OF THE INCOME TAX ACT 1967

MALAYSIA
TAX RESIDENT

Year Period of Stay in Malaysia Number of Days Residence Status
2015 01.05.2015 – 23.11.2015 207 Yes
2016 01.05.2016 – 20.05.2016 20 No
2017 01.01.2017 – 30.09.2017 274 Yes
2018 01.03.2018 – 30.10.2018 244 Yes
01.01.2019 – 20.02.2019
2019 01.04.2019 – 31.05.2019 51 + 61 = 112 Yes > 90 days

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

EMPLOYMENT INCOME 薪资收入

BUSINESS INCOME 生意收入

DIVIDEND INCOME 股息收入

INTEREST INCOME 利息收入

RENTAL INCOME 租金收入

COMMISSION INCOME 佣金收入

海外收入汇款

REMITTANCE OF FOREIGN SOURCE INCOME

CAPITAL GAIN
资本盈利

SALES OF ASSETS 脱售产业
SALES OF SHARES 脱售股权

09

代理佣金预扣税政策

WITHOLDING TAX ON PAYMENT TO AGENTS

代理佣金预扣税

WITHHOLDING TAX ON PAYMENT TO AGENTS

个人税务居民（包括独资企业及合伙企业）于上一个课税年度

佣金收入超过100千零吉

Resident Individual (Including Sole Proprietor & Partnership)
who received more than RM100k of commission from the same company

in the immediately preceding year.

保险业代理，房地产代理，销售代理，汽车销售代理等等

SALES AGENT

REAL ESTATE AGENT CAR DEALER

代理佣金预扣税

WITHOLDING TAX ON PAYMENT TO AGENTS

支付佣金的公司或企业

须预扣2%佣金

并在30天内支付给内陆税收局

代理佣金预扣税

WITHHOLDING TAX ON PAYMENT TO AGENTS

没
有
执
行
预
扣
税

将不能抵扣所有支付的佣金 为商业支出

支付佣金的公司或企业会被罚款预扣税的10%

Non compliance shall result in a 10% penalty AND commission expenses shall not be deductible

代理佣金预扣税

WITHHOLDING TAX ON PAYMENT TO AGENTS

2021年 1月1日 收取佣金 2021年 12月31日 2022年 1月1日 支付佣金须预扣
01.01. 2021 31.12. 2021 01.01. 2022
RM120k 2%佣金

Commission Received Need Withhold 2%

**佣金收入包括非金钱物质福利（旅游配套及礼物等等）

Commission Received including Non Monetary Rewards Example: Trips, Vacation, Gifts and etc

代理佣金预扣税

WITHHOLDING TAX ON PAYMENT TO AGENTS

Year Money & Non Monetary Withhold 2% in the Withhold Year
2021 Commission following year?
2022
RM120,000 Yes
Nett Commission
Withholding Tax Calculation Commission Payable 2% Withholding Tax RM24,500
Year RM25,000 RM44,100
RM45,000 RM500 RM29,400
01.02.2022 RM30,000 RM900 RM49,000
15.05.2022 RM50,000 RM600
13.07.2022 RM1,000 Nett Commission
30.11.2022 Payable to Agent
Remit to LHDN within 30 days
form the date of payment

代理佣金预扣税

WITHOLDING TAX ON PAYMENT TO AGENTS

Year Commission Payable 2% Withholding Tax Nett Commission
01.02.2022 RM24,500
15.05.2022 RM25,000 RM500 RM44,100
13.07.2022 RM29,400
30.11.2022 RM45,000 RM900 RM49,000

RM30,000 RM600

RM50,000 RM1,000

GROSS GROSS
commission income Withholding Tax

RM150,000 RM3,000

个人所得税呈报如何计算？？

How do I declare the withholding tax & income

代理佣金预扣税 RM GROSS commission income
150,000
WITHOLDING TAX ON PAYMENT TO AGENTS (9,000)
141,000
Individual Income Tax Computation – YA2022
Commission Income 10,700
Less: Personal Tax Relief 9,840

Tax at 1st RM100k 20,540
Balance RM41k at 24% (3,000)
(15,000)
Less: 2% withholding tax
Less: CP500 Installment Paid 2,540
Balance Tax Payable

10

间接税自愿申报特别计划

Special Voluntary Disclosure Program For Indirect Tax

间接税自愿申报特别计划

SPECIAL VOLUNTARY DISCLOSURE PROGRAM FOR INDIRECT TAX (SVDP)

01

间接税自愿申报特别计划 PHASE 1 – 6 Months

第1阶段 From 01.01.2022 to 30.06.2022

2022年1月1日 至 6月30日 100 %

100%罚款赦免 Penalty Remission &
30%遗漏间接税减免
30%

Duty/Tax/Levy Remission

间接税自愿申报特别计划

SPECIAL VOLUNTARY DISCLOSURE PROGRAM FOR INDIRECT TAX (SVDP)

02

间接税自愿申报特别计划 PHASE 2 – 3 Months

第2阶段 From 01.07.2022 to 30.09.2022

2022年7月1日 至 9月30日 50 %

50%罚款赦免 Penalty Remission &
15%遗漏间接税减免
15%

Duty/Tax/Levy Remission

间接税自愿申报特别计划

SPECIAL VOLUNTARY DISCLOSURE PROGRAM FOR INDIRECT TAX (SVDP)

2021年10月31日前

所有应付遗漏的间接税，罚款及附加税收

Tax / Duty / Levy / Penalty / Surcharge liable on or before 31.10.2021

Import Duty, Export Duty, Excise Duty, Sales & Service Tax 1.0, Sales & Service Tax 2.0, GST,
Tourism Tax, Windfall Profit Levy, Departure Levy

间接税自愿申报特别计划

SPECIAL VOLUNTARY DISCLOSURE PROGRAM FOR INDIRECT TAX (SVDP)

Confirmation SVDP 关税局将会发出参与自愿申报特别计划
确认信函表明坦然接受申报的税收
Accept in Good Faith 并不会对相关申报进行审查。

A confirmation letter will be issue by RMCD to Company/Individual
participating in SVDP and RMCD will accept this VD in “GOOD FAITH”
no audit will be conducted in future for periods involved.

11

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

60 90带薪产假从 天
01 天延长到

Paid Maternity Leave for private sector
to increase from 60 days to 90 days

建 禁止解雇怀孕或因怀孕而患病的雇员
议
除非有关雇员涉及不当行为,
故意违反雇佣合约或企业关闭。

A female employee is pregnant or is suffering from an illness arising out of her pregnancy,
Employer may not terminate her employment except:-

(a) Willful breach of contract of service; (b) Misconduct; or (c) Closure of the employer’s business.

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

服务满1年的已婚男性雇员 02
享有受3天的带薪陪产假

最多5次（无论配偶人数多少） 建
议
在预产期30天前或生产后通知雇主

A married male employee being employed
by the same employer for at least a 12 month period
entitled to 3 consecutive days paid paternity leave
for each confinement, up to 5 confinements
(irrespective of the number of spouses)

Notified his employer of his spouse’s pregnancy
at least 30 days from the expected confinement

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

雇主不能强迫雇员做任何工作

03 雇主不能阻止雇员离开工作场所

建 An employer cannot to threaten, deceive or force
议 an employee to do any activity, service or work
and prevent that employee from proceeding
beyond the place or area.

imprisonment for

fine not exceeding

2021雇佣法令修正案 雇员将能够向其雇主

EMPLOYMENT (AMENDMENT) BILL 2021 提交书面申请“灵活的工作” 安排

建议 04 改变工作时间、工作天数或工作地点

雇主需要在60 天内对申请作出批准或拒绝
如拒绝，必须给予拒绝的理由

An employee may apply in writing to his employer
for a flexible working arrangement to vary his hours,
days or place of work.

the employer shall inform the employee in writing
of approval or refusal of the application
within 60 days from application received

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

05

建 fine not exceeding
议
雇主在显眼处展示通知，

以提高对性骚扰的醒觉

An employer shall exhibit conspicuously at the place of employment,
a notice to raise awareness on sexual harassment.

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

建 任何类别雇员，
议 06 在没有书面雇佣合同的情况下

在以下因素依旧可以被推定为雇员:-
▪ 工作受制于他人的控制和指导
▪ 配备工具、材料或设备来执行工作
▪ 工作为了另一方的利益而进行
▪ 定期得到报酬

In the absence of a written contract of service
presumed that a person is an employee:
▪ work is subject to the control or direction
▪ provided with tools, materials or equipment to execute work
▪ performed solely for the benefit of another person
▪ payment is made to him in return for work done

2021雇佣法令修正案 48 hours / 6 days = 8 hours
45 hours / 6 days = 7.5 hours
EMPLOYMENT (AMENDMENT) BILL 2021

07
建议

每周最长的工作时间从48 小时减少至45小时

The maximum working hours for employees is proposed to be reduced from 48 hours to 45 hours.

2021雇佣法令修正案

EMPLOYMENT (AMENDMENT) BILL 2021

未完成满1个月服务

工资计算公式

08
建议 （RM1200.00/ 26 days）x 20 days = RM923.07

12

合理节税技巧与攻略

KNOWLEDGE ON TAX SAVING

捐款及物品捐赠

GIFTS OR CONTRIBUTIONS

捐款给予中央政府，州政府及地方当局

GIFTS OF MONEY TO GOVERNMENT, STATE GOVERNMENT AND LOCAL AUTHORITY

SECTION 44(6)(a) OF THE INCOME TAX ACT 1967

全额扣税
无限制数额

SECTION 44(6)(1) THE INCOME TAX ACT 1967

捐款给予批准机构，组织或基金

GIFTS OF MONEY TO APPROVED INSTITUTION, ORGANIZATION OR FUND

扣税数额限

总收入的10%

生效日期
Effective
YA2020

SECTION 44(6)(1) THE INCOME TAX ACT 1967

捐款或医疗设备给予卫生部认证医疗机构

GIFTS OF MONEY OR MEDICAL EQUIPMENT TO APPROVED HEALTHCARE FACILITY

扣税限额

最高

SECTION 44(10) THE INCOME TAX ACT 1967

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

个人减免 RM9000

Self and Dependant Relatives

残障人士附加个人减免 RM6000

Disabled individual - additional relief for self

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

配偶/前妻赡养费减免 RM4000

Spouse relief / Payment of alimony to former wife

配偶残障人士附加减免 RM5000

Disabled spouse - additional spouse relief

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

子女减免 (未满18岁) RM2000

Child (below 18 years old)

子女减免 (年满18岁以上) 预科班全职学生 RM2000

Child (age over 18 years old) A-Level, Pre-University

子女减免 (年满18岁以上) 高等教育全职学生RM8000

Child (age over 18 years old) Higher Education Level

子女减免 (残障) RM6000

Disabled Child

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

人寿保险保费减免 RM3000

Life insurance premiums

公积金减免 RM4000

EPF contributions

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

私人退休计划/递延年金税务减免 RM3000

Private Retirement Scheme contributions and Deferred annuity scheme premium

医药及教育保险保费减免 RM3000

Insurance premiums for education or medical benefits

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

父母医疗费用及特殊看护费用减免 RM8000

Expenses on medical treatment, special needs or carer expenses for parents

社会保险保费减免 RM250

Employee’s contribution to Social Security Organisation (SOCSO)

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

严重疾病医疗费用，助孕治疗费用，疫苗接种减免 RM8000

Medical expenses for self, spouse or child suffering from a serious disease, expenses
incurred on fertility treatment, or vaccination

个人深造进修教育费减免 RM7000

Fee expended for any course of study up to tertiary level other than
a degree at Masters or Doctorate level includes fees for attending
upskilling and self-enhancement courses limited to RM1000

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

残疾人士基本辅助工具费用减免 RM6000

Purchase of supporting equipment for self (if a disabled person) or for disabled spouse,
child or parent

学前教育班或托儿所费用减免 RM3000

Fees paid to child care centre and kindergarten

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

哺乳设备减免 RM1000

Purchase of breastfeeding equipment
Deduction allowed once every 2 Year Assessment

教育基金净存款减免 RM8000

Net Deposit for child into the Skim Simpanan Pendidikan Nasional （SSPN)

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

优质生活减免 RM2500

Lifestyle relief
▪ purchase or subscription of books, journals, magazines, newspaper

and other similar publications (in the form of hardcopy or electronic)
▪ purchase of personal computer, smartphone or tablet
▪ purchase of sports equipment and gym memberships, and
▪ internet subscription

额外优质生活减免 RM2500

Additional Lifestyle relief
▪ purchase of personal computer, smartphone or tablet

可扣除的税务减免

ALLOWABLE DEDUCTIONS TAX RELIEF

国内旅游特别减免 RM1000

Domestic travelling expenses
(payment for accommodation and fee for entrance to tourist attractions)

税务审计之净值模式

TAX AUDIT TREATMENT NET WORTH METHOD

FORM CP 103
REQUIRES THE INDIVIDUAL TO STATE
BALANCES OF ASSETS AND LIABILITIES

要求纳税人提供资产与债务资料
证明其财富的资金来源
如果不足则可能存在未向税务局呈报的收入

资本报表

Capital statements
is to justify the sources of funds to support their wealth.