租金特别税务减免3.0

: 1.0，2.0和3.0有何差别？-

：

– 1.0 只有3个月期限。

– 2.0延长并添加了一项条款：中小微型企业必须有SME Corp证书。

– 3.0 延长至2021年6月，并开放给予非中小型企业。

: 1.0, 2.0 and 3.0 what are the differences?

：

– 1.0 was available for a short period of 3 months

– 2.0 extended the period with new condition for SME : SME Corp Certificate

– 3.0 extended until 30 June 2021 and it is now open to non SME.

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: 这项租金税务减免是什么？

：为了减轻商家的负担，提供至少30%产业租金折扣的业主（纳税人），可以获得特别租金税务减免

: What is this all about?

：In order to ease the burden of the businesses, taxpayer who offered a rental deduction of at least 30% to its tenant is eligible for a special rental tax deduction.

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: 符合条件有哪些？

：

– 纳税人将产业出租给任何合格的中小微型企业

– 产业是用于开展业务（做生意用）

– 租金折扣必须是现有租金的至少30%

– 特别减免只供于-

中小微型企业：2020年4月至2021年6月-

非中小微型企业：2021年1月至2021年6月提供的租金折扣

– 若租金折扣少于30%，纳税人则不符合进行特别减免

: What are the qualifying conditions?

：

– Taxpayers renting out business premises to any qualified SME tenants

– Rented premises must be used by tenant for purpose of carrying out business

– Rental reduction must be at least 30% from the existing monthly rental rate

– Special deduction is for period of rental deduction offered:- SMME : April 2020 until June 2021

Non SMME : January 2021 until June 2021

– If rental reduction is less than 30%, company is not eligible to claim the special deduction for the particular month.

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: 中小微型企业怎么申请SME Corp证书？

：申请链接：https://smereg.smecorp.gov.my/reg/

: How SME can apply for SME Corp?

：Registration link：https://smereg.smecorp.gov.my/reg/

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: 如果那个月的租金折扣没有30%，就全数不符合吗？

：不。只有那个月不符合。

: If my discount for that particular month is less than 30%, does that mean I won’t be entitle for any special deduction?

：No. Only that particular month does not fulfil. The rest of the months can still entitled to the special tax deduction.

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