Income Derived by Individuals Exercising Employment Aboard Ships - Deeming Provisions of Employment Income - PDF
1. The Malaysian Government achieves tax jurisdiction through a series of territorial tax regimes, which means that：
👉 only income accruing in or derived from Malaysia has been taxed,
👉 Income derived from foreign sources is tax-exempt [(Schedule 6 para 28 of the Income Tax Act 1967 (ITA)], except for income received from the shipping and aviation industries, as well as the banking and insurance industries.
2. The recent Budget 2022 revealed a proposal to repeal the tax exemption on income derived from overseas sources and received in Malaysia by Malaysian residents under Paragraph 28, Schedule 6 of the Income Tax Act (ITA) 1967, effective January 1, 2022.
3. As a result, residents will be taxed on income derived from foreign sources and received in Malaysia.
4. However, it is critical to keep in mind that：
👉 Income earned overseas but not transferred to Malaysia by a Malaysian tax resident is not taxed.
👉 Non-Malaysian tax residents are likewise exempt from tax on income remitted from outside.
👉 exemption of income derived by individual exercising employment aboard a ship operated by an owner of a Malaysian flagship under Paragraph 34, Schedule 6 of the Act, remains unchanged.
5. On December 9, 2016, the Inland Revenue Board of Malaysia (IRB) released Public Ruling No. 12/2016, which clarified the tax treatment of income generated by individuals who work onboard ships.
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1. 马来西亚政府通过一系列的领土税制来实现税收管辖，这意味着：
👉只有在马来西亚产生的或源自马来西亚的收入才被征税。
👉 源自国外的收入是免税的（1967年所得税法令第6附表第28段）；航运、航空业、银行和保险业例外。
2. 最近的2022年预算案显示，政府建议废除 1967年所得税法令第6附表第28段
3. 这也意味着马来西亚居民源自海外的收入，从从2022年1月1日起将会被征税
4. 然而，要注意的是：
👉 马来西亚税务居民源自国外，但是没有汇入马来西亚的收入，不被征税。 👉 非马来西亚税务居民汇入源自国外的收入，也不被征税。 👉 根据1967年所得税法令第6附表第34段所给予的 [个人在马来西亚船东经营的船舶上工作所获得的收入] 豁免，保持不变 5. 2016年12月9日，马来西亚内陆税税局（IRB）发布了第12/2016号公共裁决，针对在船上工作的船员所产生的收入，厘清了相关的税务处理。 #税法之道博大精深，#建议大家深度学习 🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸
1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia
[2021年财政法案亮点 – 源自外国汇入马来西亚的收入，不再获得豁免]
2. What Is International Tax?
[什么是国际税收]
3. International Organizations involved In International Tax - OECD
[涉及国际税收的国际组织 - 经合组织]
4. International Organizations involved In International Tax - G 20
[涉及国际税收的国际组织 - G 20]
5. International Organizations involved In International Tax - G20/OECD Inclusive Framework, World Bank Group & IMF
[涉及国际税收的国际组织]
6. International Organizations involved In International Tax - The UN
[涉及国际税收的国际组织]
7. Residence Jurisdiction vs. Source Jurisdiction
[来源地管辖权 vs. 居民管辖权]
8. Jurisdiction to Tax – The logic behind "Source Jurisdiction / Territorial Concept."
[税收管辖区 - "来源地管辖权"背后的逻辑]
9. Jurisdiction to Tax – The logic behind "Residence Jurisdiction."
[税收管辖区 - "居民地管辖权"背后的逻辑]
10. The Principle of Territorial-Residence Jurisdiction
[属地兼属人管辖原则]
11. Special Income Remittance Programme to Malaysian Residents – No more Exemption on Foreign Sourced Income remitted to Malaysia
[马来西亚居民收入汇款特别计划 – 源自外国汇入马来西亚的收入，不再获得豁免]
12. Double Taxation vs. Double Non-Taxation
[双重征税 vs. 双重不征税]
13. Legal International Double Taxation
[法律性国际双重征税]
14. Methods used by Resident Countries to Cope with Double Taxation
[居民国应对双重征税的方法]
15. Economic International Double Taxation
[经济性国际双重征税]
16. Income Tax Treatment of Pensions (Provident Fund)
[退休金或公积金@所得税处理]
17. Defining Residence
[居民身份@界定]
18. An Individual’s Tax Residence under s 7(1)(a) ITA 1967
[1967年所得税法令第7(1)(a)条 @ 居民身份]
19. An Individual’s Tax Residence under s 7(1)(b) ITA 1967
[1967年所得税法令第7(1)(b)条 @ 居民身份]
20. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 -Temporary Absences
[1967年所得税法令第7(1)(b)条 @ 居民身份 - - 暂时性不在]
21. Tax Residence under s 7(1)(c) ITA 1967
[1967年所得税法令第7(1)(c)条 @ 居民身份]
22. Tax Residence under s 7(1)(d) ITA 1967
[1967年所得税法令第7(1)(d)条 @ 居民身份]
23. Tax Residence under s 7(1A)ITA 1967 - A ‘day.’
[1967年所得税法令第7(1A)条 @ 居民身份: 一天的定义]
24. Move to tax Foreign-Sourced Income in Malaysia is not a surprise
[马来西亚对源自国外的收入征税 的举措并不令人意外]
25. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入 特别报税方案]
26. Work on board, e.g. as a sailor, Subject to Tax?
[在船上工作，如水手 中 Tax 吗]
27. Work onboard - Deeming Provisions of Employment Income
[船员 - 就业收入认定条款 ]
28. What Exactly is Considered a Taxable Remittance: 1 - Introduction
[究竟什么才会被认为是”应税汇款”: 1 – 概述]
29. What Exactly is Considered a Taxable Remittance: 2 - Definition & Examples of Remittances
[究竟什么才会被认为是”汇兑”: 2 – "汇兑”的定义及例子]
30. What Exactly is Considered a Taxable Remittance: 3 - How do I know What Income or Gains I Have Remitted?
[究竟什么才会被认为是”汇兑”: 3 – 我如何知道 我汇兑了哪些收入或收益?]
https://lnkd.in/esiM6_ZX 31. What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not?
[究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?]
32. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026
[税务居民源自国外的收入将被免征税至2026年12月31日]
33. Termination of Special Income Remittance Program
[最新消息 - 源自海外收入特别汇款计划]
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