纳闽(Labuan) 商业活动税法案详解
Introduction The Labuan Business Activity Tax Act (LBATA) is a key tax legislation in Malaysia that governs Labuan entities. Under this Act, entities carrying out Labuan business activities are taxed according to LBATA, while those outside its scope fall under the Income Tax Act 1967. What is a Labuan Business Activity? A Labuan business activity […]
马来西亚拉布安公司税收：规则、福利与架构
Introduction Labuan company taxation Malaysia plays a crucial role in positioning Labuan as a competitive international business and financial hub. Since 1990, Labuan has evolved from being labeled a tax haven to becoming a regulated International Business and Financial Centre (IBFC) under strict global tax standards. What is Labuan? Labuan is a federal territory of […]
单位信托基金持有人的课税规则（马来西亚）
Introduction Taxation of unit holders of unit trust funds in Malaysia is governed by the Income Tax Act 1967. Unit holders are taxed differently based on their residency status, type of income received, and category of investor. This article explains how taxable and non-taxable distributions are treated, applicable tax rates, and exemptions for unit holders. […]
马来西亚物业信托课税 (非REITs)
Introduction The taxation of property trusts in Malaysia is governed by the Income Tax Act 1967 (ITA). Property trusts that do not qualify as Real Estate Investment Trusts (REITs) or Property Trust Funds (PTFs) are subject to specific rules on rental income, capital allowances, and special deductions. This guide explains the tax treatment and deductions […]
单位信托的课税
Introduction Taxation of a unit trust in Malaysia is governed by the Income Tax Act 1967 (ITA). This article explains the residence status of a unit trust, deductible expenses, and special deductions under Malaysian tax law. Residence Status of a Unit Trust Under subsection 61(3) of the ITA, a unit trust is considered a resident […]
马来西亚单位信托概览：基金类型与角色
Introduction A Malaysia Unit Trust Overview helps investors understand how collective investment funds operate. In Malaysia, unit trusts allow individuals to pool money into diversified portfolios managed by professionals. This guide explains their structure, stakeholders, and types. What is a Unit Trust? A unit trust is a collective investment scheme where funds from multiple investors […]
马来西亚印花税减免与豁免指南
Introduction Malaysia stamp duty relief provides exemptions or reductions on certain transactions to reduce tax burden and encourage restructuring or family property transfers. Governed under the Stamp Act 1949, relief applies to cases such as transfers between family members, REITs, corporate reconstruction, and associated companies. Stamp Duty Relief for Family Transfers i. Transfer Between Spouses […]
马来西亚印花税评估
Introduction Malaysia stamp duty assessment ensures property and share transfers are taxed fairly. Administered by the Inland Revenue Board (LHDN), assessment rules prevent undervaluation and tax evasion. Liability to Pay Stamp Duty Assessment is the responsibility of the buyer or transferee. Once assessed, the duty cannot be revoked, but appeals are allowed. Stages of Real […]
马来西亚印花税税率：房产与股票
Introduction Malaysia stamp duty rates determine how much tax is payable on property transfers and share transactions. Governed by the Stamp Act 1949, stamp duty applies based on transaction value or market value, whichever is higher. Stamp Duty Rates on Real Property The stamp duty for transfer of real property is progressive: Transaction Value Stamp […]
马来西亚印花税：种类与税务处理
Introduction Malaysia stamp duty is a tax imposed on written instruments rather than transactions. Governed by the Stamp Act 1949, it applies to legal, commercial, and financial documents. The person liable to pay is determined by the Third Schedule of the Act. Types of Stamp Duty Fixed Duty Fixed duty is charged without considering the […]
