有限公司或有限合伙企业的回扣 (RM20,000 x 3 years)
有限公司或有限合伙企业的回扣
刚开始营业的有限公司或有限合伙企业可以享有连续三个课税年度的回扣,回扣的数目相等于营运的支出或是资本支出。每个课税年度的最大限额为RM20,000.00.
当回扣大于需缴付的所得税时,多余的回扣是不能当成税务退款或抵消或延至下个课税年度.
有限公司或有限合伙企业都必须是马来西亚的税收居民和在马来西亚成立或注册-
在课税年度初,公司的实收资本或是资本贡献(现金或实物)需少于RM2,500,000.00;
在课税的年度里,总收入不能超过RM50,000,000.00;和
公司须在2020年7月1日或之后开始营业运作,但不能迟于2021年12月31日。
部长可以通过法定指令施加他认为适当的条件,以实施或执行这个目的.
有限公司或有限合伙企业在课税的年度没有符合条规(3)或(4)的条件,那就不能享有关的回扣.
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