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What Exactly is Considered a Taxable Remittance 1 - Introduction

Updated: May 5


What Exactly is Considered a Taxable Remittance 1 - Introduction - PDF

125. What Exactly is Considered a Taxable Remittance 1 - Introduction
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1. If you are currently working abroad or have income abroad yourself, I'm sure you are getting chagrined as 2021 slowly draws to a close. 2. This is because the proposed amendments to Para 28 of the Sixth Schedule of the Income Tax Act 1967, when passed, will require income tax returns to be filed for income received in Malaysia originating overseas from 1 January 2022. 3. While you may have searched the internet for information on this, I think what you would like to know at the moment is what exactly constitutes a "remittance," right? 4. Don't worry, we'll explain a little more in the following articles. 5. Join us on Telegram to stay up to date with the times - http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 如果目前的你正在国外工作,又或者是你本身在国外有收入,随着2021年慢慢步入尾声,我相信你也越来越懊恼。 2. 因为对 1967 年所得税法第6附表第28款的拟议修正案通过后,2022年1月1日开始,源自海外在马来西亚收到的收入,需要申报所得税。 3. 你或许已经在网上寻找到不少相关的资料,而目前的你,我认为比较想知道的应该是,究竟什么才叫“汇款”对吗? 4. 放心,接下来的文章,我们会向大家稍微作出解说。 #税法之道博大精深#建议大家深度学习


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#InternationalTax

#国际税收系列


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]


https://lnkd.in/eCS24pA3


2. What Is International Tax?

[什么是国际税收]


https://lnkd.in/eiuiC4f4


3. International Organizations involved In International Tax - OECD

[涉及国际税收的国际组织 - 经合组织]


https://lnkd.in/e_uDSM-S


4. International Organizations involved In International Tax - G 20

[涉及国际税收的国际组织 - G 20]


https://lnkd.in/ehZnNjwh


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]


https://lnkd.in/eKdW5UdE


6. International Organizations involved In International Tax - The UN

[涉及国际税收的国际组织]


https://lnkd.in/ermXNTq2


7. Residence Jurisdiction vs. Source Jurisdiction

[来源地管辖权 vs. 居民管辖权]


https://lnkd.in/eCit6_dc


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]


https://lnkd.in/eyp-SY_k


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]


https://lnkd.in/eyzTrxpN


10. The Principle of Territorial-Residence Jurisdiction

[属地兼属人管辖原则]


https://lnkd.in/ehXXBXmd


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]


https://lnkd.in/ez4bpY3W


12. Double Taxation vs. Double Non-Taxation

[双重征税 vs. 双重不征税]


https://lnkd.in/etfYgkXK


13. Legal International Double Taxation

[法律性国际双重征税]


https://lnkd.in/e8zX9kP2


14. Methods used by Resident Countries to Cope with Double Taxation

[居民国应对双重征税的方法]


https://lnkd.in/e77aSCnE


15. Economic International Double Taxation

[经济性国际双重征税]


https://lnkd.in/ewWDxjZ3


16. Income Tax Treatment of Pensions (Provident Fund)

[退休金或公积金@所得税处理]


https://lnkd.in/eJVNzteR


17. Defining Residence

[居民身份@界定]


https://lnkd.in/eHfK49iB


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]


https://lnkd.in/eJHAdE_D


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]


https://lnkd.in/eT5HcfWH


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]


https://lnkd.in/erW_Jxwd


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]


https://lnkd.in/eMw82gE9


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]


https://lnkd.in/eeYZy7Nq


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]


https://lnkd.in/eS4JVgCr


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]


https://lnkd.in/e-kqYmuq


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]


https://lnkd.in/eqhVhXda


26. Work on board, e.g. as a sailor, Subject to Tax?

[在船上工作,如水手 中 Tax 吗]


https://lnkd.in/ee6bgchw


27. Work onboard - Deeming Provisions of Employment Income

[船员 - 就业收入认定条款 ]


https://lnkd.in/eZv55cdV


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]


https://lnkd.in/eKVzZqeQ


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]


https://lnkd.in/ewmKMjC5


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?]


https://lnkd.in/exSEf5nq


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]


https://lnkd.in/eAu5rcJK


33. Termination of Special Income Remittance Program

[最新消息 - 源自海外收入特别汇款计划]


https://lnkd.in/euW8CJzm


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#当你以我们的视频及刊物上的内容作为税务事务处理的参考时,你需要:


✅ 查询相关资料是否依然合时、准确和完整;和


✅ 寻求本身独立的专业意见,因为各别案例所涉及的范围和层面皆不同。


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