basis of malaysia income tax

8/9/2019 Basis of Malaysia Income Tax

1/17

BASIS OF MALAYSIABASIS OF MALAYSIA

INCOME TAXINCOME TAX


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CHARGING SECTIONCHARGING SECTION

SEC. 3 ITA 1967;SEC. 3 ITA 1967;

– ““Subje! !" #$% &$ #"'%#$e (&!) !)&* #! + #Subje! !" #$% &$ #"'%#$e (&!) !)&* #! + #

!#, !" be -$"($ #* &$"e !#, *)#// be!#, !" be -$"($ #* &$"e !#, *)#// be

)#'0e% "' e#))#'0e% "' e#) 2e#' #**e**e$! Y4A5

2e#' #**e**e$! Y4A5 u"$u"$!)e!)e &$"e&$"e " #$2" #$2 e'*"$

e'*"$ #'u&$0 &$#'u&

$0 &$ "'"'

%e'&e% '" M#/#2*%e'&e% '" M#/

#2* "'"' 'ee&e% &$ M#/#2*'ee&e% &$ M#/

#2*

'" "u!*&%e M#/#2*'" "u!*&%e M#/#

2*.8.


3/17

SORCES OF INCOMESORCES OF INCOME

SEC. :+ ITA 1967;SEC. :+ ITA 1967;

#5#5 G#&$ "' '"&! &$"e5 '" # bu*&$e**;G#&$ "' '"&! &$"e5 '" # bu*&$e**;

b5b5 G#&$ "' '"&! &$"e5 '" e/"2e$!;G#&$ "' '"&! &$"e5 '" e/"2e$!;

55 &&%e$%*+ &$!e'e*! "' %&*"u$!*;&&%e$%*+ &$!e'e*! "' %&*"u$!*;

%5%5 Re$!*+ '"2#/!&e* "' 'e&u*;Re$!*+ '"2#/!&e* "' 'e&u*;

e5e5


4/17

I$"e =*. C#&!#/ G#&$I$"e =*

. C#&!#/ G#&$

I$"e >? !#,#b/eI$"e >? !#,#b/e

C#&!#/ 0#&$ >? $"! )#'0e#b/e !" &$"eC#&!#/ 0#&$ >? $"! )#'0e#b/e !" &$"e

!#,!#,H"( !" %&*!&$0u&*) be!(ee$ &$"e #$%H"( !" %&*!&$0u&*) be!(ee$ &$"e #$%

#&!#/@#&!#/@

)#! #'e !)e )#'#!e'&*!& " !)e !("@)#! #'e !)e )#'#!e'&*!& " !)e !("@


5/17

SCO


6/17

T)e !e''&!"'/ "' %e'&e% b#*&*T)e !e''&!"'/ "' %e'&e% b#*&*

A// &$"e !)#! #'&*e* (&!)&$ # #'!&u/#' !e''&!"'2 A// &$"e !)#! #'&*e* (&!)&$ # #'!&u/#' !e''&!"'2"' "u$!'2 ("u/% be !#,#b/e."' "u$!'2 ("u/% be !#,#b/e.

I$"e #'&*e* "u!*&%e !)e b"'%e' &* $"! *ubje!I$"e #'&*e* "u!*&%e !)e b"'%e' &* $"! *ubje!

!" !#,; #$%!" !#,; #$% A$2 &$"e #'&*&$0 "e'*e#* #$% b'"u0)! b#- A$2 &$"e #'&*&$0 "e'*e#* #$% b'"u0)! b#-&$!" !)e "u$!'2 ("u/% #/*" be 'ee " !#,.&$!" !)e "u$!'2 ("u/% #/*" be 'ee " !#,.

E,#/e; H"$0 D"$0E,#/e; H"$0 D"$0

Re*&%e$! *!#!u* #$% &!&e$*)& *!#!u* &*Re*&%e$! *!#!u* #$% &!&e$*)& *!#!u* &*&''e/e#$!&''e/e#$!

&**ue;>? e>"e'e &$"e@@@@&**ue;>? e>"e'e &$"e@@@@


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T)e ("'/% &$"e b#*&*T)e ("'/% &$"e b#*&*

A// &$"e ()e'ee' #'&*&$05 &* !#,#b/e. A// &$"e ()e'ee' #'&*&$05 &* !#,#b/e.

T)e ue*!&"$ " 'e&!!&$0 &$"e &$!" # "u$!'2T)e ue*!&"$ " 'e&!!&$0 &$"e &$!" # "u$!'2&* $"! 'e/e#$!.&* $"! 'e/e#$!.

T)e *"e " )#'0e &* b#*e% "$ !)e &!&e$*)&T)e *"e " )#'0e &* b#*e% "$ !)e &!&e$*)&#$% 'e*&%e$e *!#!u* " # !#,#2e'.#$% 'e*&%e$e *!#!u* " # !#,#2e'.

Reu&'e* "'e 'e*"u'e* &$ !e' " #$"(e'Reu&'e* "'e 'e*"u'e* &$ !e' " #$"(e'" !#, #u!)"'&!&e* !" e$*u'e !#,#2e' 'e"'! !)e&'" !#, #u!)"'&!&e* !" e$*u'e !#,#2e' 'e"'! !)e&'("'/%(&%e &$"e.("'/%(&%e &$"e.

E,#/e SA+ A? %"ub/e !#,#!&"$ – Mu*! )#e %"ub/e !#,#!&"$ #0'eee$!Mu*! )#e %"ub/e !#,#!&"$ #0'eee$!


8/17

T)e J%e'&e% #$% 'ee&e% &$K b#*&*T)e J%e'&e% #$% 'ee&e% &$K b#*&*

I'"ee$! b#*&*.I'"ee$! b#*&*.

I$"e #'&*&$0 &$ #'!&u/#' "u$!'2 ("u/%I$"e #'&*&$0 &$ #'!&u/#' "u$!'2 ("u/%be !#,#b/e #* &$ %e'&e% b#*&*5be !#,#b/e #* &$ %e'&e% b#*&*5

I$"e b'"u0)! &$!" !)e "u$!'2 '"I$"e b'"u0)! &$!" !)e "u$!'2 '""e'*e#* ("u/% be !#,#b/e."e'*e#* ("u/% be !#,#b/e.

B#*e% "$ 'e*&%e$e *!#!u* " !#,#2e'.B#*e% "$ 'e*&%e$e *!#!u* " !#,#2e'.

$"$>'e*&%e$e >? *"e " )#'0e &*$"$>'e*&%e$e >? *"e " )#'0e &*%e'&e% b#*&*%e'&e% b#*&*

S!&// &**ue " %"ub/e !#,#!&"$ #'&*e*.S!&// &**ue " %"ub/e !#,#!&"$ #'&*e*.


9/17

S"e " )#'0e "' M#/#2*S"e " )#'0e "' M#/#2*

Re*&%e$!Re*&%e$! – e'&e% #$% 'ee&e% &$ b#*&*+ ()&) &* %e'&e% '"e'&e% #$% 'ee&e% &$ b#*&*+ ()&) &* %e'&e% '"

M#/#2* #$% 'ee&e% &$ M#/#2* '" "u!*&%eM#/#2* #$% 'ee&e% &$ M#/#2* '" "u!*&%eM#/#2* "'e&0$ *"u'e " &$"e 'ee&e% &$M#/#2* "'e&0$ *"u'e " &$"e 'ee&e% &$

M#/#2*M#/#2* – &!) !)e ee! " Y4A :+ "'e&0$ *"u'e &$"e&!) !)e ee! " Y4A :+ "'e&0$ *"u'e &$"e

'ee&e% b2 J#$2 e'*"$K &$ M#/#2* (&// be e,e!e%'ee&e% b2 J#$2 e'*"$K &$ M#/#2* (&// be e,e!e%'" &$"e !#,+ e,e! ". #''2&$0 "$ bu*&$e** "'" &$"e !#,+ e,e! ". #''2&$0 "$ bu*&$e** "

b#$-&$0+ &$*u'#$e+ *)&&$0 #$% #&' !'#$*"'!.b#$-&$0+ &$*u'#$e+ *)&&$0 #$% #&' !'#$*"'!.N"$>'e*&%e$!N"$>'e*&%e$! – Te''&!"'/ "' %e'&e% b#*&*Te''&!"'/ "' %e'&e% b#*&*


10/17


11/17

T)e &"'!#$e " !)e "$e! "T)e &"'!#$e " !)e "$e! "

Je'*"$K.Je'*"$K.

T#, &* )#'0e% "$ )&* &$"e %e'&e%T#, &* )#'0e% "$ )&* &$"e %e'&e%'" *u) !#,#b/e #!&&!&e*'" *u) !#,#b/e #!&&!&e* – T)e !#,#b/e #!&&!&e* (e'e %&e'e$! "'T)e !#,#b/e #!&&!&e* (e'e %&e'e$! "'

%&e'e$! #!e0"'&e* " e'*"$%&e'e$! #!e0"'&e* " e'*"$

T#, '#!e &* %&e'e$! "' %&e'e$! #!e0"'&e*T#, '#!e &* %&e'e$! "' %&e'e$! #!e0"'&e*" e'*"$" e'*"$

– F/#! '#!e "' F/#! '#!e "' – S#/e% '#!e* "' S#/e% '#!e* "'

– Re%ue% '#!e*Re%ue% '#!e*


12/17

e,#/ee,#/e

C"#$2C"#$2 >>

I$%&&%u#/;I$%&&%u#/;

– T#, 'e*&%e$!T#, 'e*&%e$! > > *#/e% '#!e5 > > *#/e% '#!e5

– N"$>!#, 'e*&%e$! > N"$>!#, 'e*&%e$! >

T'u*! b"%2T'u*! b"%2 > >

C/ub+ !'#%e #**"!&"$ > > *#/e% '#!e+C/ub+ !'#%e #**"!&"$ > > *#/e% '#!e+

*#e #* &$%&&%u#/K* *#/e% '#!e5*#e #* &$%&&%u#/K* *#/e% '#!e5C">"e'#!&e *"&e!2 > > *#/e% '#!e+C">"e'#!&e *"&e!2 > > *#/e% '#!e+%&e'e$! '" &$%&&%u#/K* *#/e% '#!e5%&e'e$! '" &$%&&%u#/K* *#/e% '#!e5


13/17

B#*&* " A**e**e$!B#*&* " A**e**e$!

B#*&* 2e#' *. B#*&* e'&"%B#*&* 2e#' *. B#*&* e'&"%

– B#*&* 2e#' 'ee' !" !)e #/e$%#' 2e#' B#*&* 2e#' 'ee' !" !)e #/e$%#' 2e#'

– B#*&* e'&"% &* !)e #/e$%#' e'&"% 1B#*&* e'&"% &* !)e #/e$%#' e'&"% 1

"$!)*5"$!)*5

– E,. B#*&* 2e#' 1 &* # e'&"% *!#'!&$0 '" 1E,. B#*&* 2e#' 1 &* # e'&"% *!#'!&$0 '" 1

#$. 1 !" 31 e 1.#$. 1 !" 31 e 1.


14/17

B#*&* " A**e**e$!B#*&* " A**e**e$!

T#, &* #**e**e% &$ 'e*e! " #T#, &* #**e**e% &$ 'e*e! " # 2e#' "2e#' "

#**e**e$!#**e**e$!; &.e # #/e$%#' 2e#'.; &.e # #/e$%#' 2e#'.

be"'e 2e#' >


15/17


16/17

Cu''e$! 2e#' #**e**e$!Cu''e$! 2e#' #**e**e$! – S!#'!&$0 '" Y4A S!#'!&$0 '" Y4A

– T)e #**e**e$! " &$"e !#, !" be "$u''e$! (&!)T)e #**e**e$! " &$"e !#, !" be "$u''e$! (&!)!)e %e'&#!&"$ " !)e &$"e!)e %e'&#!&"$ " !)e &$"e

– Y4A > # e'&"% '" 1 #$. !" 31 e Y4A > # e'&"% '" 1 #$. !" 31 e

– Y4A 1 "e' &$"e '" b#*&* e'&"% *!#'!&$0 1Y4A 1 "e' &$"e '" b#*&* e'&"% *!#'!&$0 1#$. 1 !" 31 e 1#$. 1 !" 31 e 1

G". )#* 0'#$!e% # (#&e' " &$"e !#, "' !)eG". )#* 0'#$!e% # (#&e' " &$"e !#, "' !)eY4A "$ !)e 'ee%&$0 2e#' b#*&* !" 'e/&eeY4A "$ !)e 'ee%&$0 2e#' b#*&* !" 'e/&ee!#,#2e' '" #2&$0 !(" 2e#'*K &$"e !#,!#,#2e' '" #2&$0 !(" 2e#'*K &$"e !#,(&!)&$ # 2e#'.(&!)&$ # 2e#'.


17/17

B#*&* 2e#'4b#*&* e'&"%B#*&* 2e#'4b#*&* e'&"%

I$%&&%u#/ >? #/e$%#' 2e#' I$%&&%u#/ >? #/e$%#' 2e#'

C".+ !'u*!+ /ubC".+ !'u*!+ /ub

– ? &! #$ be e&!)e'? &! #$ be e&!)e' #/e$%#' 2e#' #/e$%#' 2e#' "'+"'+ – ? &!* &$#$/ 2e#' ? &!* &$#$/ 2e#'

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