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.
什么是印度教联合家庭？
《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。
根据《1967年所得税法令》第2条，印度教联合家庭是指任何在印度现行的法律体系中被称为印度教联合家庭或共同财产的团体。
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。
传统合伙企业（partnership）的产生来自于合同或协议，但印度教联合家庭的产生源自于身份或地位。
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.
印度教联合家庭的成员
印度教家庭的所有成员，包括妻子和子女，他们的妻子和子女都可以成为HUF的一部分。
HUF的男性成员被称为共有人，而女性则被称为成员。
只有共同继承人可以要求分割家庭基金。
另一方面，包含在印度教联合家庭定义中的共同财产是一个较窄的机构，只包括那些通过出生获得共同财产或共同财产的利益的人。
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.
应课税人士
根据《1967年所得税法令》第72条，印度教联合家庭的收入以及该家庭的经理或karta所赚取的任何收入都要代表该家庭进行评估和纳税。
印度教联合家庭的户主，也被称为karta或经理，直接负责支付家庭的总应税收入的所得税。
如果karta是一个非居民，那么马来西亚的印度教联合家庭就被视为非居民。
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.
Non-Tax-Resident
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.
Tax-Resident
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.
税率
适用于印度教联合家庭的税率是取决于担任经理的人（也称为Karta）的税务居民身份而决定的。
非税收居民
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。
在这种情况下，该家庭将被征收与非税务居民相同的税率，即30%。
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。
自2010年评估年起，印度教联合家庭可获得9,000令吉的个人减免。
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.
报税
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。
Our website's articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Therefore, any reliance on such information is strictly at your own risk.Keep in touch with us so that you can receive timely updates |
要获得即时更新，请与我们保持联系
1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/