马来西亚税收局 - 罚款
马来西亚税收局 - 操作准则3/2020
1. 目的
为了说明当纳税人无法依照《1967年所得税法令》第112(3) 条,《1967 年石油所得税法令》第51(3)条和《1976年不动产利得税法令》第29(3)条里所规定的时限内呈报税务报表,将被处以的罚款处分。
准则里的处分包括了:
逾期提交的罚款
如果未在期限内呈报税务报表,将被施以额外的税务
2. 税务申报的截止日期
以下是纳税人需要提交税务报表的截止日期:
就业或其他收入但不包含商业收入 - BE, B, P, BT, M, MT, TF, TP, TJ
4月30日 (无经营生意者)
商业收入 (独资企业、合伙企业)- BE, B, P, BT, M, MT, TF, TP, TJ
6月30日 (经营生意者)
公司(有限、有限责任合伙人(PLT)、信托机构、合作社)- C, PT, TA, TC, TR, TN, C1
公司财政年度结束后的7个月内
1976年不动产利得税法 - CKHT 1A, CKHT 1B, CKHT 2A
转让后的60天内
3. 逾期提交的罚款率
罚款率是根据逾期的时长来决定的
以下的罚款率是根据《1967年所得税法令》第112(3) 条:-
逾期时长
少于12个月 - 15 % 罚款率
12 - 24个月- 30 % 罚款率
超过12个月- 45 % 罚款率
以下的罚款率是根据《1976年不动产利得税法令》第29(3)条:-
逾期时长
少于12个月 - 15 % 罚款率
12 - 24个月 - 20 % 罚款率
超过12个月 - 25 % 罚款率
4. 税务局施予的额外税务
税务局有权对未提交税务申报的纳税人予以估计评估并给予处分
当之后实际申报表的税收大于税收局所给予的评估,税务局将会对额外的税务进行额外的税收罚款。
5. 估计评估的罚款率
法规
1967年《所得税法令》 - 45 % 罚款率
1976年《不动产利得税法令》- 25 % 罚款率
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