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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.


根据法律规定,合伙企业不被视为一个人,在税收方面也不被视为一个独立的实体。但是,合伙企业仍然需要申报所得税。


马来西亚颁布了《1961年合伙企业法令》来规范合伙企业。


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。“