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。“