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The Malaysian Tax System - Partnerships

Updated: Feb 12

A partnership is not considered a person under the law and is not treated as a separate and distinct entity for taxation purposes.  But, a partnership is still required to file an income tax return.

The Partnership Act 1961 was enacted in Malaysia to regulate partnerships.

According to section 3(1) of the Partnership Act 1961, a partnership is a “relationship which subsists between persons carrying on a business in common with a view to profit.



根据《1961年合伙企业法令》第3(1)条,合伙企业是一种 "以盈利为目的而共同开展业务的人之间存在的关系。“