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The Malaysian Tax System - What is a Hindu Joint Family | 什么是印度教联合家庭?

Updated: Feb 9

A "body of persons" is included in the definition of "person" under the Income Tax Act 1967, and the former also covers a Hindu joint family.

Under s 2 of the Income Tax Act 1967, a Hindu joint family means what in any system of law prevailing in India is known as a Hindu joint family or coparcenary.

A Hindu joint family, often known as a "Hindu undivided family" (HUF), is therefore treated as a separate entity for income tax purposes.

The head of the family is called 'Karta,' or the manager who operates the business of the HUF.

HUF typically has assets that come from ancestral property, a gift, a property acquired from the sale of joint family property, a will, or property donated to the common pool by members of HUF.

A partnership's relationship results from a contract or agreement, but a Hindu joint family's bond results from status.


《1967年所得税法令》对 "人 "的定义中包括 "团体",而“团体”也包括印度教联合家庭。


印度教联合家庭,通常也被称为 "印度教不可分割的家庭"(HUF),因此在所得税方面被视为一个独立实体。

家长被称为 "Karta",或经营联合家庭业务的经理。HUF 通常拥有的资产来自于祖传财产、礼物、出售家庭共同财产获得的财产、遗嘱或 HUF 成员捐赠给共同基金的财产。


Members of the HUF

All the members of a Hindu family, including wives and children, their wives and their children can be a part of HUF.

The male members of a HUF are called coparceners, whereas the females are referred to as members.

Only a coparcener can demand the partition of HUF.

A coparcenary, which is included in the definition of a Hindu joint family, on the other hand, is a narrower body and includes only those who acquire by birth an interest in the joint property or coparcenary.






Taxation of a Hindu Joint Family | 印度教联合家庭的征税

Chargeable person

According to section 72 of the Income Tax Act of 1967, the income of a Hindu joint family, as well as any income earned by the family's manager or karta, is subject to assessment and taxation on behalf of the family.

The head of the Hindu joint family, also known as the karta or manager, is directly responsible for paying income tax on the family's total taxable income.

If the Karta is a non-resident, Malaysia's Hindu joint family is deemed non-resident.





Tax Rate

The tax rates that apply to Hindu joint families are determined by the residency status of the person who acts as the manager, also known as the Karta.


Suppose the Karta is a non-resident, and the family is therefore judged to be a non-resident.

In that case, the family will be subject to the same tax rate for non-residents, which is 30% of the chargeable income.


If, on the other hand, the manager is a tax resident in Malaysia, then the scale rates for resident people are applied to the chargeable income after personal reliefs have been taken into account.

A personal relief of RM9,000 is provided to Hindu joint families effective from Y/A 2010.




假设 Karta 本身是一个非居民,因此该家庭则被视为为非马来西亚税务居民。



另一方面,如果 Karta 本身是马来西亚的税务居民,那么在扣除个人减免后,将按照马来西亚税务居民的税率征税。


Tax Submission

The manager of a Hindu joint family must submit a tax return in the prescribed Form TJ by 30 June each year (30 April, if Do NOT Carry On Business: ), with accounts supporting the trading operations of the business of the joint family.


印度教联合家庭的经理必须在每年6月30日(如果没有经商业务:4月30日)前,以规定的 TJ表格提交报税表,当然,联合家庭业务贸易运作的账目需要准备好。

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