What Exactly is Considered a Taxable Remittance 1 - Introduction - PDF
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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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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🅾️ check the information contained therein, whether it’s up-to-date, accurate and complete, and
🅾️ seek your independent professional advice because the scope and extent involved in each case are different.
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