Budget 2022_by econsult

含糖饮料货物税 现
有
EXCISE DUTY ON SUGARY DRINKS

含糖饮料的含糖量每100毫升超过5克
征收货物税每公升40仙

Excise Duty RM0.40 per litre FOR the beverage
With total sugar content exceeds 5 grams/100ml

预混合制剂含糖饮料货物税

EXCISE DUTY ON PRE-MIXED PRODUCTS SUGARY DRINKS

Expansion of Scope

预混合制剂含糖饮料的含糖量
每100克超过33.3克
每100克征收47仙货物税

Excise Duty RM0.47 per 100 gram
FOR the pre-mixed beverage with total sugar content
exceeds 33.3 grams/100 gram

生效日期
Effective Date

01.04.2022

低价值商品销售税

SALES TAX ON LOWER VALUE GOODS

现 免税航 空 快 递 服 务 进 口
有
不超过 RM 500 商品

An importer of low value goods using air
courier service and whose value does not
exceed RM500 per consignment is
EXEMPTED FROM PAYING SALES TAX on
importation.

低价值商品销售税 生效日期
Effective Date
SALES TAX ON LOWER VALUE GOODS
01.01.2023
征税
航空快递服务进口
不超过 RM 500 商品

An importer of low value goods using air
courier service and whose value does not
exceed RM500 per consignment is SUBJECT
TO SALES TAX on importation.

货物交付服务服务税

IMPOSITION OF SERVICE TAX ON DELIVERY SERVICES

6%

邮政服务法令下的快递交付服务提供商
不超过30公斤的文件和包裹

COURIER DELIVERY SERVICES PROVIDER
Licensed Under the POSTAL SERVICES ACT 2012
Documents or parcels weighing less than 30kg

货物交付服务服务税 生效日期
Effective Date
IMPOSITION OF SERVICE TAX ON DELIVERY SERVICES
01.07.2022

电子商务平台快递和交付服务提供商 6%

Service Provider Including E-commerce Platforms

旅游税豁免

TOURISM TAX EXEMPTION

Exemption of Tourism Tax
1 July 2020 to 30 June 2021

further extended
until 31 December 2021

Extended to 31.12.2022

联邦直辖区娱乐场所娱乐税豁免

ENTERTAINMENT DUTY EXEMPTION FOR ENTERTAINMENT PREMISES

Exemption of Entertainment Duty
1 April 2021 to 31 December 2021

further extended

until 31 December 2022

修订暴利税税率

REVIEW ON THE THRESHOLD FOR WINDFALL PROFIT LEVY ON PALM OIL EXPORTATION

2008年7月15日起 马来西亚半岛
征收棕榈油的生产暴利税 2,500令吉/公吨

现 征3%暴利税
有
Crude Palm Oil（CPO）棕榈油价格
15 July 2008 onward Imposition
Windfall Profit Levy On Palm Oil Exportation 沙巴州和沙捞越州
3,000令吉/公吨
征1.5%暴利税

修订暴利税税率

REVIEW ON THE THRESHOLD FOR WINDFALL PROFIT LEVY ON PALM OIL EXPORTATION

棕榈油的生产暴利税

马来西亚半岛 沙巴州和沙捞越州

3,000令吉/公吨 3,500令吉/公吨

Crude Palm Oil（CPO）棕榈油价格 Crude Palm Oil（CPO）棕榈油价格

征3%暴利税 征3%暴利税

Windfall Profit Levy On Palm Oil Exportation 生效日期
Effective Date

01.01.2022

06

税务政策改变与执行

TAX ADMINISTRATIVE & COMPLIANCE MEASURES

税务优惠：小额资产特别资本津贴

SPECIAL CAPITAL ALLOWANCE FOR SMALL VALUE ASSETS

什么是小额资产呢

What is small value assets

用于商业用途的资产

Assets use for business purpose

资产价值不能超过RM2000

Assets value not more RM2000

预期资产寿命多于2年

Assets expected life span more than 2 years

税务优惠：小额资产特别资本津贴

SPECIAL CAPITAL ALLOWANCE FOR SMALL VALUE ASSETS

SPECIAL CAPITAL ALLOWANCE
100%

NON SME COMPANY

无限申索总额 生效日期 最高申索总额
Effective
YA2020

税务优惠：购本地组装旅游巴士 YA2020 & YA2021

PURCHASED LOCALLY ASSEMBLED (CBD) EXCURSION BUS

加速资本津贴申索
Accelerated Capital Allowance (ACA)

IA : 20% AA: 40%

Extended to

YA2022 to YA2024

税务优惠：推行结构性实习计划

STRUCTURED INTERNSHIP PROGRAM (SIP)

推行TalentCorp批准的结构性实习计划(SIP)

享有双倍扣税的条件：

▪ 实习生是马来西亚公民
▪ 最后一个学期结束前完成批准的实习计划
▪ 实习期至少10周
▪ 实习生津贴每月至少500令吉

符合扣税的费用：
▪ 实习生津贴
▪ 实习生培训, 餐食、交通及住宿费用
▪ 推行实习计划人员的费用

https://sip.talentcorp.com.my/

税务优惠：推行结构性实习计划

STRUCTURED INTERNSHIP PROGRAM (SIP)

符合资格的学术领域
▪ 学士学位
▪ 文凭
▪ 马来西亚技能文凭(DKM) 4级和5级
▪ 马来西亚技能证书(SKM) 3级

▪ Diploma / Bachelor Degree
▪ Diploma Kemahiran Malaysia (DKM 4 & 5)
▪ Sijil Kemahiran Malaysia (SKM 3)

有效扣税期
Effective Assessment

YA2020 & YA2021

https://sip.talentcorp.com.my/

税务优惠：推行结构性实习计划

STRUCTURED INTERNSHIP PROGRAM (SIP)

https://sip.talentcorp.com.my/ 符合资格的学术领域
▪ 硕士学位
▪ 专业证书
▪ 马来西亚技能证书(SKM) 1级和2级

▪ Master Degree
▪ Professional Certificate
▪ Sijil Kemahiran Malaysia (SKM 1&2)

有效扣税期
Effective Assessment

YA2022 to YA2025

税务优惠：雇员住宿费用

EMPLOYEES ACCOMMODATION EXPENSES

Employees 参与SAFE@WORK计划的
Accommodation 制造业公司以及制造业有关的服务公司
提供符合标准员工宿舍及设施

可获额外税务扣除

有效扣税期 雇员住宿租金及相关设施费用
Effective Period
01.01.2021 to 31.12.2021 Expenditure on rental of employee hostel and
provision of related equipment and other necessities.

税务优惠：雇员住宿费用

EMPLOYEES ACCOMMODATION EXPENSES

Employees
Accommodation

参与SAFE@WORK计划的 制造业公司以及制造业有关的服务 延长有效扣税期
公司提供符合标准员工宿舍及设施可获额外税务扣除 Extended to
31.12.2022
Further Tax Deduction for expenditure incurred to providing accommodation

税务优惠：奖学金栽培学生

SPONSORSHIP OF SCHOLARSHIP TO STUDENT

公司提供及支付奖学金于学生修读文凭，
学士学位，及技术和职业学习课程
(限工程及科技系）

双倍扣税

有效扣税期
Effective Assessment

Until YA2021

Double tax deduction expenses INCURRED AND PAID for sponsoring scholarship to student

Qualified Course Technical & Vocational Levels, Diploma, Degree in Engineering & Technology Fields

税务优惠：奖学金栽培学生

SPONSORSHIP OF SCHOLARSHIP TO STUDENT

包括硕士学位课程，博士学位课程
(无限科系）

Qualified Course expanded to Master Degree and
Doctor of Philosophy (Open to All Fields of Study)

延长有效扣税期
Extended to

YA2022 - YA2025

双倍扣税

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

装修及翻新费用
特别税务回扣

01.03.2020 至 31.12.2021

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

装修及翻新费用
特别税务回扣

延长 01.01.2022 至 31.12.2022

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

01 营业场所 特
被纳税人用于商业目的的地点， 别
税
无论是纳税人拥有或租用皆符合资格。 务
回
02 所有装修和翻新费用 扣
都需经外部审计师审查

03 证明文件
▪ 商业注册证书

▪ 营业场所所有权证明（租赁协议）

▪ 装修和翻新费用的发票

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

电源安装服务 卫生间配件 可
扣
GENERAL ELECTRICAL INSTALLATION SANITARY FITTINGS 税
装
灯饰安装服务 门/篱笆/窗户/卷闸 修
及
LIGHTING INSTALLATION DOOR, GATE, WINDOW, GRILL AND ROLLER SHUTTER 翻
新
气体系统安装 固定隔间板

GAS SYSTEM INSTALLATION FIXED PARTITIONS

水供系统安装 地板安装（包括地毯）

WATER SYSTEM INSTALLATION FLOORING (INCLUDING CARPETS)

厨房配件 墙面修补（包括油漆）

KITCHEN FITTINGS WALL COVERING (INCLUDING PAINT WORK)

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

天花板石膏安装 冷气空调系统 可
扣
FALSE CEILING AND CORNICES AIR-CONDITIONING SYSTEM 税
装
装饰（不包括美术） 儿童游戏区 修
及
ORNAMENTAL FEATURES OR DECORATIONS CHILDREN PLAY AREA 翻
新
凉亭或遮阳篷 接待区

CANOPY OR AWNING RECEPTION AREA

试衣室 祈祷室

FITTING ROOM PRAYER ROOM

员工休息室

EMPLOYEE RECREATIONAL ROOM

税务优惠：营业场所装修及翻新费用

COST FOR RENOVATION AND REFURBISHMENT OF BUSINESS PREMISES

设计师费 不
可
DESIGNER FEE 扣
税
专业费用 装
修
PROFESSIONAL FEE

古董/艺术品（会随着时间升值的物品）

PURCHASE OF ANTIQUE

纳税人税务识别号 生效日期
Effective
TAX IDENTIFICATION NUMBER (TIN) 01.01.2022

▪ 大马公民年满18岁
▪ 达被课税收入级别人士
▪ 须提交税务报表人士

自动获得分配税务识别码

▪ 统一使用税务识别码
▪ 在个人所得税务呈报
▪ 在产业盈利税申报
▪ 在缴纳印花税

税务合规证书

TAX COMPLIANCE CERTIFICATE (TCC)

▪ 纳税人或公司 TAX
▪ 参与政府采购或招标
▪ 向内陆税收局提出申请 COMPLIANCE
▪ 已遵守所有税务义务
CERTIFICATE
部分政府单位将于2022年7月
生效日期 预先实行
Effective Date

01.01.2023

暂缓缴付所得税分期付款

DEFERMENT OF TAX INSTALMENT PAYMENT CP500

SOLE PROPRIETOR 1/3/2022 DEFERMENT
& 1/5/2022 DEFERMENT
1/7/2022
PARTNERSHIP 1/9/2022

DEFERMENT 1/11/2022
1/1/2023

2022年1月至6月所需缴付的所得税分期付款，可选择暂缓缴付

暂缓缴付公司所得税分期付款

DEFERMENT OF TAX INSTALMENT PAYMENT CP204

DEFERMENT 中小企业公司
DEFERMENT
DEFERMENT 2022年1月至6月
DEFERMENT 所需缴付的所得税分期付款，
DEFERMENT
DEFERMENT 可选择暂缓缴付。

预估应纳税额

INCOME TAX ESTIMATES (CP204)

每个公司须在新基准期开始前30天提交
应付税款估计
Every business entity required to furnish
estimation of tax 30 days before the
beginning of year assessment.

公司可以在基准期第6或第9个月修订
应付税款估计
Business entity allowed to revise
estimation of tax in the 6th & 9th month
of the basis period for A year
assessment.

修改课税年第1 1个月的预估应纳税额

SPECIAL REVISION OF INCOME TAX ESTIMATES (CP204 – 11th)

公司可以在基准期第11个月修订应
付税款估计
Business entity allowed to revise
estimation of tax in the 11th month
of the basis period for A year
assessment.

https://phl.hasil.gov.my/pdf/pdfam/SOALAN_
LAZIM_PINDAAN_BAJET_2022_CP204.pdf

生效日期
Effective Date
YA2021 & YA2022

修改课税年第1 1个月的预估应纳税额

SPECIAL REVISION OF INCOME TAX ESTIMATES (CP204 – 11th)

YA2022 YA2022 YA2022 SPECIAL

CP204 CP204A CP204A YA2022
6th 9th
CP204A
Tax Estimate Tax Revision Tax Revision 11th

Tax Revision

Example: Company with Financial Year Ended 31.01.2022

CP204 YA2022 Due Date Submission: 31.12.2021

CP204A 6th Due Date Submission: 31.07.2021

CP204A 9th Due Date Submission: 31.10.2021

CP204A 11th Due Date Submission: 31.12.2021

提交税务报表依据财务报告

SUBMISSION OF TAX RETURN BASED ON FINANCIAL STATEMENT

现有 生效日期
Effective
只有公司需要依据财务报告 YA2022
来提呈税务报表
所有公司，有限合伙企业，
Only companies are required to furnish its return 信托公司，合作社，及社团
based on financial statements 需要依据财务报告
来提呈税务报表

An LLP, trust body, co-operative society
are also required to furnish its return
based on financial statements

没有提交预估应纳税额报表

FAILURE TO FURNISH INCOME TAX ESTIMATES (CP204)

现有

所有公司，信托公司 或合作社
如没有提交预估应纳税额报表

罚款10%应纳税额

生效日期
Effective
01.01.2022

包括有限合伙企业（LLP）在内
如没有提交预估应纳税额报表

罚款10%应纳税额

修改纳税人通讯地址

NOTIFICATION TO THE DGIR BY PRESCRIBED FORM

纳税人填写特定修改通讯地址表格
通知税务局

BORANG PEMBERITAHUAN
PERTUKARAN ALAMAT
(CP600B)

索取纳税人银行资料的权利

POWER TO CALL FOR BANK ACCOUNT

所得税务局 Section 160A ITA 1967 & Section 120 ITA 1967

无需纳税人同意下

可直接向向金融机构索取个人资料
以完成税务审计工作

To empower LHDN to require financial institution (FI)
to furnish taxpayer’s bank account information

WITHOUT CONSENT for tax audit matter.

▪ 海外户口的信息

Foreign Bank Account Information

▪ 追踪漏税逃税

Trace Tax Evasion & Avoidance

▪ 侦查洗黑钱行为

Investigate Money Laundering Activity

07

转让定价交易与文件

TRANSFER PRICING TRANSACTIONS & COMPLIANCE

转让定价交易 什么是转让定价
WHAT IS TRANSFER PRICING
TRANSFER PRICING TRANSACTIONS
产品 GOODS
Intercompany pricing arrangements
between associated persons 服务 SERVICES

与关联人之间的定价安排 无形资产 INTANGIBLES

转让定价交易 01 同一集团内的公司
Companies Within The Same Group
TRANSFER PRICING TRANSACTIONS
02 直接或非直接控制
谁是关联人 Direct / Indirect Control over Company
WHO IS ASSOCIATED PERSON
03 管理抉择影响
Management Influence

04 品牌/版权使用
Rights of use Trademark / Patent

转让定价交易 父母 PARENT
配偶及孩子 SPOUSE & CHILD
TRANSFER PRICING TRANSACTIONS 兄弟姐妹 BROTHER & SISTER
直接亲属 Relative 叔伯姑舅姨 UNCLE, AUNT
侄儿女 NEPHEW, NIECE
谁是关联人 堂表兄弟姐妹 COUSIN
WHO IS ASSOCIATED PERSON

转让定价交易 LOAN / FINANCIAL ASSIST

TRANSFER PRICING TRANSACTIONS

什么是合理定价
WHAT’S FAIR PRICE

转让定价交易

TRANSFER PRICING TRANSACTIONS

公平独立交易原则
Arm's Length Principle

转让价格不应与市场价格有所差距，
应反映与独立人士之间的交易一样。
Ideally, the transfer price of the related
party transactions should reflect the price
charged should not differ from prevailing
market price which would be reflected in
a transaction between independent
person.

转让定价交易文件 CONTEMPORANEOUS BASIS

TRANSFER PRICING DOCUMENTATION

SECTION 140 A OF THE INCOME TAX ACT 1967

1 January 2009

INCOME TAX (TRANSFER PRICING) RULES 2012

11 May 2012
updated on 15 July 2017

TRANSFER PRICING AUDIT FRAMEWORK 2019

1 April 2013
updated on 15 December 2019

转让定价交易文件 CONTEMPORANEOUS BASIS

TRANSFER PRICING DOCUMENTATION

SECTION 113B OF THE INCOME TAX ACT 1967

Companies who involve in TRANSFER PRICING TRANSACTIONS
require to prepare Transfer Pricing Documentation based on Threshold.

Transfer Pricing Documentation shall be made available

within 14 days of the IRBM's request.
FAILURE TO FURNISH

TRANSFER PRICING DOCUMENTATION

per Year Assessment

转让定价交易文件 FULL

TRANSFER PRICING DOCUMENTATION Transfer Pricing
Documentation
THRESHOLD REQUIREMENT

Gross income more than RM25 million AND
Total related party transactions more than RM15 million
Financial assistance more than RM50 million

Limited Gross income less than RM25 million AND
Total related party transactions less than RM15 million
Transfer Pricing Financial assistance less than RM50 million
Documentation

完整版与简化版转让定价交易文件

转让定价交易文件

TRANSFER PRICING DOCUMENTATION

01 公司组织构架表
Organisational and ownership structure

02 生意性质Nature of the business or industry and market conditions
03 关联交易明细

Details of the related party transaction

简化版转让定价交易文件 04 价格政策
Limited Transfer Pricing Documentation Pricing policies

转让定价交易文件

TRANSFER PRICING DOCUMENTATION

05 定位及风险分析
Function and risk analysis

06 转让定价模式
Transfer Pricing methodology

07 标榜分析

Benchmarking analysis

完整版转让定价交易文件 08 其他支持文件
Limited Transfer Pricing Documentation Supporting Documents

08

海外收入汇款征税政策

TAX MEASURES ON FOREIGN SOURCES INCOME