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28: Termination of Special Income Remittance Program [Program Khas Peremitan Pendapatan (PKPP)]

Updated: May 5, 2022


Termination of Special Income Remittance Program [Program Khas Peremitan Pendapatan (PKPP)] - PDF

29
. Termination of Special Income Remittance Program [Program Khas Peremitan Pendapatan (P
Download TERMINATION OF SPECIAL INCOME REMITTANCE PROGRAM [PROGRAM KHAS PEREMITAN PENDAPATAN (P • 3.54MB

Finance Act 2021 [ACT 833]

29.1 Finance Act 2021 [ACT 833]
.pdf
Download PDF • 406KB

Layanan Cukai_FSI dan Duti Setem Nota Kontrak_2021-12-30

29.2 Layanan Cukai_FSI dan Duti Setem Nota Kontrak_2021-12-30
.pdf
Download PDF • 35KB

MOF - Tax Residents to be exempted from tax on Foreign Sourced Income until Dec 31, 2026 - PDF

29
.3 MOF - Tax Residents to be exempted from tax on Foreign Sourced Income until Dec 31, 2
Download 3 MOF - TAX RESIDENTS TO BE EXEMPTED FROM TAX ON FOREIGN SOURCED INCOME UNTIL DEC 31, 2 • 3.51MB

Media Statement - Termination of Special Income Remittance Program

29.4 Media Statement - Termination of Special Income Remittance Program
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Download PDF • 575KB



1. The Malaysian Inland Revenue Board (IRBM) issued a media statement on 11 March 2022 in which it announced that the special income remittance program (PKPP) would be terminated with immediate effect.


2. You could be scratching your head, wondering what the point of this media statement is. So, allow me to explain everything to you.



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1. 马来西亚税收局(IRBM)于2022年3月11日发表媒体声明,宣布特别 [源自海外] 收入汇款计划(PKPP)将被终止,并立即生效。


2. 你或许真正纳闷,这一篇新闻稿究竟要表达什么。那么,就让我为你一一细述



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1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia

[2021年财政法案亮点 – 源自外国汇入马来西亚的收入,不再获得豁免]



2. What Is International Tax?

[什么是国际税收]



3. International Organizations involved In International Tax - OECD

[涉及国际税收的国际组织 - 经合组织]



4. International Organizations involved In International Tax - G 20

[涉及国际税收的国际组织 - G 20]



5. International Organizations involved In International Tax - G20/OECD Inclusive Framework, World Bank Group & IMF

[涉及国际税收的国际组织]



6. International Organizations involved In International Tax - The UN

[涉及国际税收的国际组织]



7. Residence Jurisdiction vs. Source Jurisdiction

[来源地管辖权 vs. 居民管辖权]



8. Jurisdiction to Tax – The logic behind "Source Jurisdiction / Territorial Concept."

[税收管辖区 - "来源地管辖权"背后的逻辑]



9. Jurisdiction to Tax – The logic behind "Residence Jurisdiction."

[税收管辖区 - "居民地管辖权"背后的逻辑]



10. The Principle of Territorial-Residence Jurisdiction

[属地兼属人管辖原则]



11. Special Income Remittance Programme to Malaysian Residents – No more Exemption on Foreign Sourced Income remitted to Malaysia

[马来西亚居民收入汇款特别计划 – 源自外国汇入马来西亚的收入,不再获得豁免]



12. Double Taxation vs. Double Non-Taxation

[双重征税 vs. 双重不征税]



13. Legal International Double Taxation

[法律性国际双重征税]



14. Methods used by Resident Countries to Cope with Double Taxation

[居民国应对双重征税的方法]



15. Economic International Double Taxation

[经济性国际双重征税]



16. Income Tax Treatment of Pensions (Provident Fund)

[退休金或公积金@所得税处理]



17. Defining Residence

[居民身份@界定]



18. An Individual’s Tax Residence under s 7(1)(a) ITA 1967

[1967年所得税法令第7(1)(a)条 @ 居民身份]



19. An Individual’s Tax Residence under s 7(1)(b) ITA 1967

[1967年所得税法令第7(1)(b)条 @ 居民身份]



20. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 -Temporary Absences

[1967年所得税法令第7(1)(b)条 @ 居民身份 - - 暂时性不在]



21. Tax Residence under s 7(1)(c) ITA 1967

[1967年所得税法令第7(1)(c)条 @ 居民身份]



22. Tax Residence under s 7(1)(d) ITA 1967

[1967年所得税法令第7(1)(d)条 @ 居民身份]



23. Tax Residence under s 7(1A)ITA 1967 - A ‘day.’

[1967年所得税法令第7(1A)条 @ 居民身份: 一天的定义]



24. Move to tax Foreign-Sourced Income in Malaysia is not a surprise

[马来西亚对源自国外的收入征税 的举措并不令人意外]



25. Special Income Remittance Programme to Malaysian Residents

[源自外国汇入马来西亚的收入 特别报税方案]



26. Work on board, e.g. as a sailor, Subject to Tax?

[在船上工作,如水手 中 Tax 吗]



27. Work onboard - Deeming Provisions of Employment Income

[船员 - 就业收入认定条款 ]



28. What Exactly is Considered a Taxable Remittance: 1 - Introduction

[究竟什么才会被认为是”应税汇款”: 1 – 概述]



29. What Exactly is Considered a Taxable Remittance: 2 - Definition & Examples of Remittances

[究竟什么才会被认为是”汇兑”: 2 – "汇兑”的定义及例子]



30. What Exactly is Considered a Taxable Remittance: 3 - How do I know What Income or Gains I Have Remitted?

[究竟什么才会被认为是”汇兑”: 3 – 我如何知道 我汇兑了哪些收入或收益?]


https://lnkd.in/esiM6_ZX 31. What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not?

[究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?]



32. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026

[税务居民源自国外的收入将被免征税至2026年12月31日]



33. Termination of Special Income Remittance Program

[最新消息 - 源自海外收入特别汇款计划]



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✅ 查询相关资料是否依然合时、准确和完整;和


✅ 寻求本身独立的专业意见,因为各别案例所涉及的范围和层面皆不同。


When you apply the content in our videos and publications as a reference, you need to:


🅾️ check the information contained therein, whether it’s up-to-date, accurate and complete, and


🅾️ seek your independent professional advice because the scope and extent involved in each case are different.


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