所得税特讯

[芙中雪隆校友会商务组]

Business Deductions & Reliefs

To ascertain taxable profits, certain express deductions [S 33(1) of ITA 1967] and certain express or implied prohibitions of deductions [S 39 (1) of ITA 1967] must be taken into account.

In order to obatin a tax deduction, the following conditions must be satisfied:
(i) revenue expense;
(ii) wholly and exclusively;
(iii) incurred;
(iv) in the production of income.

If an individual is a tax resident in Malaysia in Y/A 2008, tax reliefs are available, to be against his total income, comprises of all his sources of income such as business, employment, and investment (Rental income, dividend income). It is important to claim the maximun deduction possible so as to pay the minimun income tax required.

[Rachel]

May I know how this Tax Exemption works?  (referring to my attachment here of 2009 Jan The STAR)

[芙中雪隆校友会商务组]

Please refer to next article: Tax Treatment on perquisites provided to employees

[芙中雪隆校友会商务组]

纳税人的义务

从2004年开始，政府全面实施自估系统（SAS: self-assessment system），纳税人从今以后得自己估税。以往，政府采用的是官方估税（OAS: official assessment system）方式。这也就是说：内陆税收局的官员是根据纳税人呈报的收入进行估税，然后发出纳税通告J（Form J），告知纳税人所应缴付的所得税数额，纳税人根据此通告缴税。在这个制度下，当年曾经因为人为的因素，纳税人虽然呈报了每一年的纳税表格到2000年，但他只缴付所得税至1995年，也就是说内陆税收局还“没有”时间处理他1996－2000年的纳税表格。

以下纳税人在自估系统下的义务：

1。了解所得税法令、内陆税收局（IRB）法规、公众裁决（Public Ruling），实际和正确无误的计算收入，开销，减免（relief）和填写纳税表格；
2。保存所有的记录和相关收据，让内陆税收局官员前来稽核税务时参阅；
3。透过雇主（月缴薪资收入）直接前往内陆税收局缴付税款（PCB）或如果是经商收入的话缴付每两个月一次分期付款的预税（CP500）;
4。呈报期限如下：
   i) 薪资收入和投资收入者，纳税表格BE：4月30日
   ii) 具经商收入者，纳税表格B：6月30日

[芙中雪隆校友会商务组]

Tax Treatment on perquisites provided to employees - 1

Previously (before Y/A 2008), allowances, benefits-in-kind (BIK) and perquisites received by employees are subject to tax. However, tax exemption has been given on BIK as follows:

a) medical and dental care;
b) childcare benefits in childcare centres provided by employers;
c) the value of employer's own products or services received by employees of up to RM200 a year;
d) mobile phones exceeding RM300 and telephone bills exceeding RM300;
e) braodband subscription fee proveded by employer;
f) free transport from certain pick-up points or from between the home and work place;
g) meals and drinks provided free of charge;
h) group insurance premiums to cover workers n the event of an accident;
i) leave passage including food and accommodation in Malaysia not exceeding three times in a calendar year or leave passage outside Malaysia once in a calendar year not exceeding RM3,000

[芙中雪隆校友会商务组]

Tax Treatment on perquisites provided to employees - 2

With effective from Year of Assessment 2008, employees will be given tax exemption on allowances, BIK and perquisites received from employers as follows:

a) petrol card or petrol allowance or travel allowance between the home and work place up to RM2,400 a year (from year of assessment 2008 to year of assessment 2010 only);

b) petrol card or petrol allowance or travel allowance and toll card for official duties up to RM6,000 a year;

c) allowance or fees for parking;

d) meal allowance;

e) allowance or subsidies for children of up to RM2,400 a year;

f) telephone and mobile phone, telephone bills, pager, personal data assistant (PDA) and internet subscription;

g) employers' own goods provided free of charge or at discounted value where the value of the discount does not exceed RM1,000 a year;

h) employers' own services provided free or at a discount provided such benefits are not transferable e.g. private schooling;

i) medical benefits exempted from tax to be extended to include expenses on maternity and traditional medicine such as ayurvedic or acupunture.

The above exemptions are not extended to directors of controlled companies, sole proprietors and partnerships.

雇主在2008年1月1日至12月31日期間，提供給員工的以下稅務優惠，除了雇主可當作經商開銷般享有扣稅，雇員獲得的津貼也能免稅。

這些優惠將延至2009稅年。

（a）汽油卡/汽油津貼/交通津貼（從住家到工作地點）：雇主提供員工到工作地點的汽油卡、汽油津貼或交通津貼，每年最高可達2400令吉。

（b）超時工作、出差用餐津貼

（c）泊車津貼

（註：胥視工作性質及職位，b與c的津貼必須合理。）

（d）員工、員工配偶及孩子的醫療津貼，包括傳統治療如針灸

（e）房屋、汽車及教育費的利息津貼，貸款總額限制在30萬令吉。

（f）托兒或保姆津貼，每年最高2400令吉

（g）雇主可提供的旗下產品或服務：

i：免費

ii：或1年不超過1000令吉的折扣

隨著政府擴大優惠範圍，涉及食品、汽車配件製造的雇主，可考慮提供旗下產品給員工，以在經濟衰退之際，減輕他們的生活開銷。

雖然不必征稅，但這些津貼仍得呈報在EA表格，列作免稅優惠。

[芙中雪隆校友会商务组]

Mini Budget

   Companies that employ retrenched workers, including those who have opted for the Voluntary Seperation Scheme, will be able to claim double tax deduction on their salaries.
•   Applicable to worker retrenched from 1 July 2008 and employed from 10 March 2009 to 31 December 2010.
•   The salary eligible for the tax deduction must not be more than RM10,000 per month and is limited up to a year’s wage for each worker.

   Expenses incurred on plant & machinery from 10 March 2009 to 31 December 2010 will be given accelerated capital allowance, claimable within 2 years.

Mini Budget

   Companies’ current year losses are allowed to be carried back to immediate preceding year for tax purpose. (Applicable for 2 years until 2010) (Maximum RM100,000)

   Tax relief on interest paid on housing loans of up to RM10,000 a year for 3 years.

   Tax exemption under retrenchment benefit raised to RM10,000 from RM6,000 for each year of completed year of service.

   Effective February 2009, levy payments to human resource development fund are exempted for 6 months for textile, electrical and electronic industries.

   Effective April 1 2009, levy payments rate to be reduced to 0.5% from 1% for all employees for a period of 2 years.

   Permanent Resident status will be considered for high net worth individuals bringing more than US$2 million for investment or savings in Malaysia.

   High-skilled foreign professionals may be considered for Permanent Resident status.

[芙中雪隆校友会商务组]

SECOND ECONOMIC STIMULUS PACKAGE 2009

The impact of the current global economic crisis, which originated from the sub-prime financial turmoil in the United States (US) in mid-2007, has since widened and deepened. After almost two years into the global financial crisis, we are yet to see signs of stability in the financial sector or recovery in the advanced economies. In fact, more than half the major world economies, in particular the US, the euro area and Japan, are in recession and experiencing the worst economic contraction since the Great Depression of the 1930s.

The latest statistics indicate that the unemployment rate in the US is at 8.1%, the highest since 1983.

Exports and industrial output have deteriorated and investments declined. Consumer sentiment has also been adversely affected.

As a result, Gross Domestic Product (GDP) growth was significantly lower at 0.1%, compared with an average of 6.3% in the first 9 months of the year. The decline was mainly due to the contraction in export value of 13.4%. The fall in exports has adversely affected economic growth, particularly the manufacturing sector, which contracted 8.8%.

In the current global economic recession, Malaysia has to accept the fact that, as a highly open economy, it is likely to be impacted through the following four factors:

First: Exports will decline in line with deteriorating world demand. For instance, in January 2009, exports declined 27.8%;

Second: Commodity exports, in particular, crude oil and gas as well as palm oil have experienced sharp decline in prices;

Third: Decline in FDI in line with the global recession. Our FDI inflows is expected to be half of that in 2008, declining to RM26 billion compared with RM51 billion; and

Fourth: The global meltdown in equity markets has led to a significant decline in Bursa Malaysia. The poor performance of Bursa Malaysia has also adversely impacted investor and consumer sentiment as well as the services sector, which normally is a high-growth sector.
The Government will implement a Stimulus Package totalling RM60 billion. The package will be implemented over two years, 2009 and 2010. Of this amount, RM15 billion is fiscal injection, RM25 billion Guarantee Funds, RM10 billion equity investments, RM7 billion private finance initiative (PFI) and off-budget projects, as well as RM3 billion in tax incentives.

FIRST THRUST: REDUCING UNEMPLOYMENT AND INCREASING EMPLOYMENT OPPORTUNITIES

The Government is concerned of the difficulties faced by retrenched workers and unemployed graduates and the anxiety felt by their families. To assist them, the Government will create a total of 163,000 training and job placement opportunities in the public and private sectors.

Of the 163,000, a total of 100,000 training opportunities and job placements will be undertaken as joint collaboration between the Government and the private sector.

Among the measures to be taken are the following:


First: Increase the number of participants under the Special Training and Re-Training Programmes for retrenched workers and the Dual National Training Scheme to enhance skills of those currently employed;

Second: Increase the number of training programmes with the cooperation of industries and related companies, such as in electrical and electronics, welding, robotics and construction. In addition, more industrial and technical skills training will be conducted by Skills Training Centres in all states for 10,000 trainees;


Third: Provide on-the-job training for unemployed graduates, in the financial sector by the Securities Commission and Bank Negara Malaysia for a period of 2 years. A total of 1,000 unemployed graduates will participate in this programme;


Fourth: Provide 2,000 training opportunities and job placements in GLCs, particularly in the services sector, such as outsourcing, aviation, utilities, health and creative multimedia;

Fifth: Perbadanan Usahawan Nasional Berhad (PUNB) will implement attachment training programmes for graduates and those with skills certificates. Participants will be placed in PUNB investee companies for a period of 6 months to a year. On completion of training, qualified participants will receive financial assistance from Projek Pembangunan Usahawan Dalam Bidang Peruncitan (PROSPER) to venture into business. PUNB targets 2,000 graduates to be trained under the attachment programme; and


Sixth: Further strengthen the Program Tunas Mekar to encourage graduates to venture into business activities and add value to existing small and medium enterprises (SMEs). A total of 500 graduates and SMEs will participate in the programme.

SECOND THRUST: EASING THE BURDEN OF THE RAKYAT, IN PARTICULAR THE VULNERABLE GROUPS

Currently, investment sentiment in the housing sector is weak, given that both developers and buyers appear to be adopting a cautious attitude to build and to own houses. Therefore, to stimulate the housing sector, the Government proposes that house buyers be given tax relief on interest paid on housing loans up to RM10,000 a year for 3 years.

Currently, there are several microcredit programmes provided without collateral, including by Amanah Ikhtiar Malaysia, Tabung Ekonomi Kumpulan Usahawan Nasional (TEKUN), Bank Simpanan Nasional and AgroBank. Total microcredit funds provided under the various programmes exceed RM1.5 billion and are channelled to small businesses in urban and rural areas. An additional RM300 million is provided for the microcredit programme under AgroBank to assist farmers and agro-based businesses in rural areas as well as RM50 million for TEKUN.

The Government is concerned of the plight of retrenched workers. To reduce their burden and increase disposable income of retrenched workers, the Government proposes that the existing tax exemption of RM6,000 given on retrenchment benefits be increased to RM10,000 for each completed year of service.

THIRD THRUST: ASSISTING THE PRIVATE SECTOR IN FACING THE CRISIS

Working Capital Guarantee Scheme


SMEs play an important role in generating economic growth and creating employment opportunities. Currently, SMEs comprise 99% of total registered businesses in Malaysia, contribute 56% to total employment and account for 32% of GDP. The Government is aware that many SMEs have been affected by the worsening global economic environment, particularly from the contraction in export markets. Currently, the Credit Guarantee Corporation under Bank Negara Malaysia provides Skim Jaminan Usahawan Kecil to fund working capital of SMEs, with shareholder equity of less than RM3 million.

The Government will establish a Working Capital Guarantee Scheme totalling RM5 billion to provide working capital to companies with shareholder equity below RM20 million. The Government will provide guarantee in the ratio of 80:20, that is 80% will be guaranteed by the Government and 20% by the financial institutions. The maximum loan amount will be RM10 million with a maximum repayment period of five years.

Industry Restructuring Loan Guarantee Scheme

To accelerate this shift, the Government will set up an Industry Restructuring Guarantee Fund Scheme totalling RM5 billion for loans to increase productivity and value-added activities, as well as the application of green technology. Under the Scheme, for companies with shareholder equity less than RM20 million, the Government will provide a guarantee based on the ratio of 80:20, with Government guarantee of 80%, and the remaining 20% by financial institutions. For companies with shareholder equity of RM20 million or more, the guarantee ratio will be 50:50. The maximum loan is RM50 million to be repaid within a period of 10 years.

Reducing Cost of Doing Business


To assist businesses, the Government will exempt levy payments to the Human Resource Development Fund for a period of 6 months for employers in the textile as well as electrical and electronics industries with effect from 1 February 2009. Additionally, the Government will reduce the levy payment rate from 1% to 0.5% for all employers for a period of 2 years effective 1 April 2009. With this reduction, employers will save RM390 million in business costs.

Accelerated Capital Allowance

To encourage businesses to invest, the Government proposes that expenses incurred on plant and machinery be given Accelerated Capital Allowance, which can be claimed within 2 years. This treatment is applicable to investments incurred between 10 March 2009 and 31 December 2010.

Currently, expenses incurred on renovation and refurbishment of business premises are not allowed as a deduction and do not qualify for capital allowance. To encourage companies to renovate and refurbish their business premises, the Government proposes that expenditure incurred on renovation and refurbishment between 10 March 2009 and 31 December 2010 be given Accelerated Capital Allowance, which can be claimed within 2 years. The Allowance is capped at RM100,000.

Carry Back Losses

To assist companies incurring losses as a result of the global economic crisis, the Government proposes that the company’s current year losses be allowed to be carried back to the immediate preceding year. The treatment will improve the company’s cash flow compared with the current tax treatment. Total losses to be carried back is up to RM100,000 per year. The tax treatment is applicable for year of assessment 2009 and 2010.

Take the example of a company which made taxable profit of RM60,000 in 2008 and paid taxes of RM15,600, being 26% of the profit. The company then made a loss of RM40,000 in 2009. However, by allowing the company to deduct the RM40,000 loss against the 2008 profit of RM60,000, the revised taxable profit for 2008 is RM20,000 and the tax payable is RM5,200. Hence, the company will get a tax refund of RM10,400, being the difference between RM15,600 and RM5,200.

Profit Levy on Oil Palm


At present, a windfall profit levy on oil palm is imposed when the price of crude palm oil exceeds RM2,000 per tonne. However, of late the cost of production has increased and the threshold of RM2,000 per tonne does not appear to reflect the level of windfall profit. Therefore, the threshold for windfall profit levy will be increased to RM2,500 per tonne for Peninsular Malaysia and to RM3,000 per tonne for Sabah and Sarawak.

Promoting Tourism

The tourism industry has potential to be developed. The Government will intensify the implementation of various tourism programmes to leverage on our competitive advantage, including eco-tourism, health and education tourism. To further enhance the tourism industry, the Government will allocate RM200 million to upgrade infrastructure in tourist spots, diversify tourism products, organise more international conferences and exhibitions in Malaysia as well as improve the homestay programme. Apart from this, the Government will strengthen the Malaysia MySecond Home Programme and consider issuing work permits to skilled spouses of the programme participants.

FOURTH THRUST: BUILDING CAPACITY FOR THE FUTURE

Private Finance Initiative (PFI)

To further boost private investment activities, the Government will assist the implementation of projects through PFI and public-private partnerships by providing funds amounting to RM2 billion. Private companies will be invited to bid for the funds. PFI projects to be implemented must have the following characteristics:

First: The private sector will implement, finance and assume project risks. The project’s revenue must be generated principally from the private sector, and not from Government sources;

Second: Government financial assistance will only constitute a small proportion of the project investment cost. The assistance is intended to act as a tipping point, whereby the assistance enables a marginally non-viable project to become viable; and

Third: Projects to be implemented must be in strategic sectors, such as education, health and tourism; have high spillover effects; create sustainable job opportunities; and enhance the nation's competitiveness.

[芙中雪隆校友会商务组]

非人人有电脑,不強制电子报稅

內陸稅收局總執行長拿督哈絲瑪說，該局目前仍不打算強制納稅人使用電子報稅，因不是每個人都有電腦。

她說，電子報稅輕而易舉又快捷，還會自動替納稅人計算稅額，如有多繳稅額，該局可在短至1個月內就能退款。

她說，反而呈表報稅，該局需時間掃描表格，往往一些納稅人的字眼潦草，“7”字和“T”相近，該局需進一步確認，因而多繳稅額需3個月才能退款。

去年，共有55萬名納稅人分別在1個月內或3個月內獲得退款。

哈絲瑪接受《新海峽時報》專訪時指出，已有越來越多人知道電子報稅的好處，去年就有120萬人使用電子報稅。

“當我們于2006年推行電子報稅時，只有18萬7000名納稅人響應，2007年卻突增369%至87萬6000人用電子報稅。”

她披露，今年截至4月16日，暫時只有40萬人以電子報稅。

從收入源頭徵稅

哈絲瑪說，內陸稅收局將仿傚先進國的徵稅方法，即直接從納稅人的收入源頭扣除所得稅，簡化徵稅工作，納稅人也不必每年呈報所得稅表格，省卻麻煩。

她說，大馬每年都會有20%至25%納稅人沒有呈報所得稅或逾期呈報，幾乎所有發展中國家都面對相同的情況。

她說，在遵守納稅條例方面，先進國的納稅人做得比發展中國家好。

她說，當稅收體制發展至先進國的水平時，納稅人致函稅收局，也只是為了索回多繳納的稅款，而不是要呈報稅收。

[芙中雪隆校友会商务组]

今天最後一天報稅
預扣稅金僱員都應報稅

（吉隆坡29日訊）明天（30日）是報稅截止日期，全國納稅人受促盡速呈報個人所得稅，履行公民責任。

內陸稅收局公關絲莫拉曼說，所有民眾的薪水月結單，若發現已出現“扣稅”字眼，就應開始報稅。

她指出，這表示該局已向這名僱員，徵收“每月預扣稅金”。

目前，月入2551令吉以上者，都會被預扣稅金。

絲莫拉曼對《中國報》說，該局已掌握納稅人最后一分鐘心態，不僅昨日起延長服務至晚上10時，同時全面開放17個服務櫃檯，並准備75部電腦供電子報稅。

她指出，昨晚逾1300人放工后來報稅，十分熱鬧，顯示當局擬出的夜間報稅措施，大受歡迎。

其實，國人這種慢熱心態，曾令內陸稅收局疲于應對。過往，曾有民眾投訴報稅截止日期前數天，該局電話打不通。

每天8萬人電子報稅

今年報稅日期截止3天前，每天約8萬人使用電子報稅，令上門的納稅人數銳減，加上當局擴大服務，因此，民眾可以快速完成報稅工作。

一些在電子報稅遭遇難題的納稅人，上門求援后最快可在5分鐘內，完成報稅程序。

本週起，每天有3000至4000人赴稅收局總部，其中1200人進行電子報稅。

據財政部統計，大馬去年1050萬名受薪人士當中，只有100萬人必須呈報稅收及繳稅。

民眾可瀏覽內陸稅收局網站www.hasil.gov.my，或致電1300-88-3010瞭解詳情。

[芙中雪隆校友会商务组]

內陸稅收局
本月起調高預扣稅金

內陸稅收局將在本月起調高的“每月預扣稅金”（PCB），是納稅人的14種酬金收入總得中扣除。

這14種酬金收入，包括：月薪、週薪、超時津貼、佣金、小費、津貼、花紅/獎掖、董事費（director fees）、額外收入、雇員認股期權計劃（ESOS）、僱主承擔稅款、退休僱員獎金（gratuity）、僱員損失賠償及其他涉及僱聘的酬金。

本月起，所有月入達2401令吉的未婚納稅人，將須預繳13令吉稅金。而配偶沒有工作的已婚者，則在收入達3101令吉，才須預扣稅金。若配偶有工作則須在收入2401令吉，便預繳稅金。

這是內陸稅收局為了減輕納稅人，每年一次過繳付的稅款，而修正1994年所得稅條例（酬金扣減）第3條款，調高每月預扣稅金。它原本在今年1月生效，后延至4月起生效。

如此一來，納稅人要繳交的稅金，將是真正稅款的80%；之前，預繳的稅金只達60%的准確度。

不過，民眾若不滿預繳稅款過高，可向僱主申請調低。

被追稅逾4萬
黃泉安喊窮

行動黨日落洞區國會議員黃泉安被追稅逾4萬令吉，下月起必須逐月從收入中扣除6200令吉，令他大大喊窮。

他說，這筆稅款拖欠是他未中選為議員，仍是資訊工藝公司擔任顧問時欠下。

“內陸稅收局最近逮到我了，它是不會算錯的。只是，我不知道哪兒出了差錯，也不知何時欠下？畢竟，我每月薪水都有扣除每月預扣稅金（PCB）。”

黃泉安透過電訪時，這么指出。他也把本身遭遇于本月22日，在網上寫下這篇喊窮的文章。

“我必須每月攤還，為期六個月，議員月入是6800令吉，加上總值逾7000令吉的津貼，如今只剩下一半。”

黃泉安說，他必須維持服務中心開銷，也須經常往來檳城及吉隆坡，每月開銷不菲。

他透露，其服務中心已有很長一段日子，為了省錢而不開冷氣，每月電費從480令吉節省至200令吉。

他感嘆，本身非常想念未擔任議員前的逍遙自在，那時可飛往全球任何一個國家。

“我從此事得到兩個小啟示，第一就是千萬別參政，至少參政后陪家人時間少了，第二就是賺的錢不用太多，以免必須繳稅。”

[liangwt]

內陸稅收局
本月起調高預扣稅金

不過，民眾若不滿預繳稅款過高，可向僱主申請調低。

===> 该如何申请调低呢？可用什么理由申请？谢谢！

[芙中雪隆校友会商务组]

透过 BORANG PCB/TP1 (1/2009)

Borang ini hendaklah diisi oleh pekerja sebanyak dua (2) salinan dan satu (1) salinan diserahkan kepada majikan untuk tujuan pelarasan pengiraan PCB.

Permohonan ini adalah tertakluk kepada persetujuan majikan.

http://ekl.hasil.gov.my/pcbcalc/Borang_TP1.pdf

[liangwt]

谢谢！ 可有任何guidelines 怎么填？：P

[芙中雪隆校友会商务组]

BORANG PCB/TP1 (1/2009)并不难填，主要是填上个人资料以及个人薪金收入和所有减免(relief)，以累计方式(terkumpul)做计算。可以每个月都填写，呈交给雇主。

比如，2009年1月到4月，没有购买任何书刊。这个月有书展买了RM200的书，就在C7 Potongan Bulan Semasa及Potongan Terkumpul同时填上RM200。下个月又买RM300的书，那么6月的PCB/TP1 (1/2009)表格，就在C7 Potongan Bulan Semasa填写RM300，然后在Potongan Terkumpul填RM500。

内陆税收局热线： 1-300-88-3010