预扣税(PCB) 算法要包括 实物利益(BIK)与 额外津贴(Perquisite)
注意!你是否有正确的计算与提交预扣税(PCB)。
然而,您知道正确的预扣税(PCB)算法要包括实物利益(BIK)与额外津贴(Perquisite). 您是否又知道这两者的含义与差别?
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PCB: 员工预扣税(PCB)的教学指南
https://www.youtube.com/watch?v=eVJ-uvYxJvM&feature=youtu.be
Official guideline from IRB on perquisite and BIK
BIK - http://phl.hasil.gov.my/pdf/pdfam/PR_11_2019.pdf
Perquisite - http://phl.hasil.gov.my/pdf/pdfam/PR_05_2019_2.pdf
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