• CCS

Finance Act 2021

Updated: May 3


Finance Act 2021 has been Gazetted

141. Finance Act 2021 has been Gazetted
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Finance Act 2021 (Act 833)

141.1 Finance Act 2021 (Act 833)
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CTIM Media Statement - Foreign Sourced Income Exemption - 31 December 2021

141.2 CTIM Media Statement - Foreign Sourced Income Exemption - 31 December 2021
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1. On 31 December 2021, the Finance Act 2021 was Gazetted.


2. The Finance Act 2021 and the Finance Bill 2021 are identical.


3. Schedule 6 to the principal Act is amended in Part I—


👉 by substituting for paragraph 28 the following paragraph:


👉 “28. The income arising from sources outside Malaysia and received in Malaysia by any person who is not resident in Malaysia.”;


4. Concerning receiving income derived from abroad in Malaysia by Tax Resident, please note that enacting the Finance Act 2021 already has legal legitimacy [who's talking about U-Turn?]

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021年财政法已于2021年12月31日,在先报上颁布。 2. 无论是2021年财政法令还是2021年财政法案,都没有重大差异。 3. 主体法案的第6附表在第1部分进行了修订: 👉 用以下段落代替原有的第28段。 👉 “28. 非马来西亚居民人士在马来西亚收到的源自马来西亚以外的收入" 。 4. 关于在马来西亚收到源自国外的收入这项措施,请注意,随中2021年财政法令的颁布,它已经有着法律的合法性了。 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼









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