马来西亚预扣税 (𝐖𝐢𝐭𝐡𝐡𝐨𝐥𝐝𝐢𝐧𝐠 𝐭𝐚𝐱)的规则概述(第2️⃣篇)
马来西亚预扣税 (𝐖𝐢𝐭𝐡𝐡𝐨𝐥𝐝𝐢𝐧𝐠 𝐭𝐚𝐱)的规则概述(第2篇).
马来西亚预扣税的付款类型
a) 合同付款 -> S107A –> 10%(Contractor’s liability) + 3% (Payment as employee’s liability) – Form 37A
根据合同提供服务
合同工程 -> 任务, 工程或者策划。
b) 特殊收入类别 -> S109B -> 10% – Form 37D
4A(i) -> 使用资产,安装/操着机器有关的服务
(例子:安装和调试服务 , 提供咨询或监督服务人员)
4A(ii) -> 技术或管理服务费
(例子: 技术服务 , 特别定制的培训课程 , 维护/支持IT服务 , 咨询服务 , 法律咨询服务 , 管理服务 , 营销服务 , 测试/校准服务 )
4A(iii) -> 可移动物业的租赁
(例子: 槽租/租赁 , 租赁船舶/飞机 , 时间宪章费 )
c) 利息 -> S109 -> 15% – Form 37
使用属于另一方的款项
保留或不支付金钱的补偿(或延迟付款的补偿)
d) 特许权使用费 -> S109 -> 10% – Form 37
版权 , 艺术/科学作品 , 专利 , 艺术/科学作品 , 秘密过程/公式 , 商标 , 用于音频/电视广播的磁带 , 电影胶片/录像带 , 有关技术,工业,商业/科学知识,经验或技能的专有技术/信息。
马来西亚预扣税最新发展
之前的定义
版权,专利,商标, 知识, 录音带,电影
扩大定义
软件, 射频频谱许可证, 视觉图像或声音, 以外的任何事情
e) 公共艺人 -> 109A -> 15% – Form600FA
使用智力,艺术,音乐,或身体技能/特征的人
(例子:主持人 , 马戏团表演者 , 运动员 )
f) 收入来源不是企业/就业来源 S4(f) ->10% – Form 37F
考虑付款是否受S109F或S109B约束的标准
*非资本性质的收入
*收入不属于4(a) to 4(e) and S4A of the ITA
*额外收入
*单一交易
*没有重复d交易
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