{"id":5915,"date":"2025-09-12T15:29:08","date_gmt":"2025-09-12T07:29:08","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5915"},"modified":"2025-11-27T10:49:39","modified_gmt":"2025-11-27T02:49:39","slug":"malaysia-business-income-tax-advance-payments-and-services-income-recognition","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-business-income-tax-advance-payments-and-services-income-recognition\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u9884\u7f34\u7a0e\u6b3e\u8bf4\u660e"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5915\" class=\"elementor elementor-5915\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95784bc e-flex e-con-boxed e-con e-parent\" data-id=\"95784bc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7605c60 e-con-full e-flex e-con e-child\" data-id=\"7605c60\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-74d3292 e-flex e-con-boxed e-con e-child\" data-id=\"74d3292\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a203f94 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"a203f94\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"\">\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u9884\u7f34\u7a0e\u6b3e\u8bf4\u660e<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38440dd e-flex e-con-boxed e-con e-parent\" data-id=\"38440dd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc5b0df elementor-widget elementor-widget-heading\" data-id=\"dc5b0df\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u9884\u7f34\u7a0e\u6b3e\u8bf4\u660e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6502f44 e-flex e-con-boxed e-con e-parent\" data-id=\"6502f44\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a7a5b3 elementor-widget elementor-widget-image\" data-id=\"5a7a5b3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"7952\" height=\"5304\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/attractive-casual-smart-asian-female-woman-online-shopping-purchase-online-with-credit-card-data-laptop-technology-lifestyle.jpg\" class=\"attachment-large size-large wp-image-5928\" alt=\"\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/attractive-casual-smart-asian-female-woman-online-shopping-purchase-online-with-credit-card-data-laptop-technology-lifestyle.jpg 7952w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/attractive-casual-smart-asian-female-woman-online-shopping-purchase-online-with-credit-card-data-laptop-technology-lifestyle-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/attractive-casual-smart-asian-female-woman-online-shopping-purchase-online-with-credit-card-data-laptop-technology-lifestyle-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/attractive-casual-smart-asian-female-woman-online-shopping-purchase-online-with-credit-card-data-laptop-technology-lifestyle-18x12.jpg 18w\" sizes=\"(max-width: 7952px) 100vw, 7952px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ffb2d82 e-flex e-con-boxed e-con e-parent\" data-id=\"6ffb2d82\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-448bf7c1 elementor-widget elementor-widget-text-editor\" data-id=\"448bf7c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><b>1. \u7b80\u4ecb<\/b><\/h2><p class=\"translation-block\">\u5728\u9a6c\u6765\u897f\u4e9a\u5546\u4e1a\u6536\u5165\u786e\u8ba4\u4e2d\uff0c\u4e00\u4e2a\u91cd\u8981\u7684\u8bfe\u9898\u662f \u9884\u6536\u6b3e\u4e0e\u670d\u52a1\/\u8d22\u4ea7\u4f7f\u7528\u76f8\u5173\u503a\u52a1\u7684\u5904\u7406\u3002\u8fd9\u5728\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c24(1A)\u6761\u4e2d\u6709\u660e\u786e\u89c4\u5b9a\u3002<\/p><p class=\"translation-block\">\u8fd9\u4e00\u89c4\u5b9a\u7ecf\u5386\u4e86\u53d8\u5316\uff0c\u5c24\u5176\u662f\u5728 Clear Water Sanctuary Golf Management Berhad (CWSGMS) \u8bc9 KPHDN \u6848 \u4e4b\u540e\uff0c\u4ee5\u53ca 2016\u8bfe\u7a0e\u5e74\u5ea6\uff08YA 2016\uff09\u4fee\u8ba2\u540e\u3002<\/p><h2><b>2. \u65e7\u6cd5\uff082016\u8bfe\u7a0e\u5e74\u5ea6\u524d\uff09<\/b><\/h2><p class=\"translation-block\">\u4efb\u4f55\u5e94\u6536\u8d26\u6b3e\u4ec5\u5728\u670d\u52a1\u5df2\u7ecf\u63d0\u4f9b\uff0c\u6216\u8d22\u4ea7\u5df2\u7ecf\u88ab\u4f7f\u7528\/\u4eab\u53d7\u65f6\uff0c\u624d\u4f1a\u88ab\u89c6\u4e3a\u5546\u4e1a\u603b\u6536\u5165\u3002<\/p><p class=\"translation-block\">\u7b80\u5355\u6765\u8bf4\uff1a<b>\u6536\u5165\u5728\u5b9e\u9645\u8d5a\u53d6\u65f6\u624d\u9700\u7eb3\u7a0e\uff0c\u800c\u4e0d\u662f\u5728\u9884\u6536\u65f6\u3002<\/b><\/p><h3><b><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4cc.svg\" alt=\"\ud83d\udccc\" \/> <span style=\"text-decoration: underline;\">\u6848\u4f8b\u53c2\u8003\uff1aCWSGMS \u8bc9 KPHDN<\/span><\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">CWSGMS \u6536\u5230\u5e74\u5ea6\u4f1a\u5458\u9884\u4ed8\u6b3e\uff0c\u7ed9\u4e88\u4f1a\u5458\u4f7f\u7528\u9ad8\u5c14\u592b\u4ff1\u4e50\u90e8\u8bbe\u65bd\u7684\u6743\u5229\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ed9\u4e88\u4f1a\u5458\u4f7f\u7528\u9ad8\u5c14\u592b\u4ff1\u4e50\u90e8\u8bbe\u65bd\u7684\u6743\u5229\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u4f1a\u5458\u8d44\u683c\u7ec8\u6b62\u6216\u8f6c\u8ba9\uff0c\u672a\u7528\u5b8c\u7684\u90e8\u5206\u5c06\u9000\u6b3e\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u516c\u53f8\u5c06\u672a\u4f7f\u7528\u90e8\u5206\u8bb0\u5f55\u4e3a\u8d1f\u503a\uff08\u9012\u5ef6\u6536\u5165\uff09\uff0c\u800c\u975e\u5e94\u7a0e\u6536\u5165\u3002<\/li><\/ul><p><span style=\"font-weight: 400;\">\u5185\u9646\u7a0e\u6536\u5c40 (IRB) \u4e0d\u540c\u610f\uff0c\u8bd5\u56fe\u5f81\u7a0e\u3002<\/span><\/p><p><b>\u7ed3\u679c<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9ad8\u5ead\u4e0e\u4e0a\u8bc9\u5ead\u5747\u5224\u51b3\u652f\u6301 CWSGMS\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u7406\u7531\uff1a \u201c\u670d\u52a1\u5df2\u63d0\u4f9b\u201d \u7684\u7528\u8bed\u610f\u5473\u7740\u5fc5\u987b\u5b9e\u9645\u63d0\u4f9b\u4e86\u670d\u52a1\uff0c\u624d\u6784\u6210\u5e94\u7a0e\u6536\u5165\u3002<\/li><\/ul><h2><b>3. \u65b0\u6cd5\uff082016\u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff09<\/b><\/h2><p class=\"translation-block\">\u4e3a\u5e94\u5bf9\u4e0a\u8ff0\u5224\u4f8b\uff0c\u7b2c24(1A)\u6761\u8fdb\u884c\u4e86\u4fee\u8ba2\uff1a<\/p><p class=\"translation-block\">\u672a\u6765\u670d\u52a1\u6216\u8d22\u4ea7\u4f7f\u7528\u7684\u9884\u6536\u6b3e\uff0c\u5728\u6536\u5230\u65f6\u5373\u9700\u4f5c\u4e3a\u5546\u4e1a\u603b\u6536\u5165\u786e\u8ba4\uff0c\u5373\u4f7f\u670d\u52a1\u5c1a\u672a\u63d0\u4f9b\u3002<\/p><p class=\"translation-block\">\u82e5\u65e5\u540e\u6709\u9000\u6b3e\uff0c\u53ef\u5728\u9000\u6b3e\u5f53\u5e74\u6263\u9664\u3002<\/p><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f449.svg\" alt=\"\ud83d\udc49\" \/> \ud83d\udc49 \u5b9e\u52a1\u5e94\u7528\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u670d\u52a1\u63d0\u4f9b\u8005 \u2192 \u5fc5\u987b\u5c06\u9884\u6536\u6b3e\u5217\u4e3a\u5e94\u7a0e\u6536\u5165\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5ba2\u6237\/\u4ed8\u6b3e\u65b9 \u2192 \u4ec5\u80fd\u5728\u670d\u52a1\u5b9e\u9645\u88ab\u6d88\u8d39\u7684\u5e74\u5ea6\u7533\u62a5\u6263\u9664\u3002<\/li><\/ul><h2><b>4. \u5173\u952e\u8981\u70b9<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">2016\u5e74\u524d \u2192 \u9884\u6536\u6b3e\u4e0d\u5f81\u7a0e\uff0c\u76f4\u5230\u670d\u52a1\u5df2\u63d0\u4f9b\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">2016\u5e74\u540e \u2192 \u9884\u6536\u6b3e\u7acb\u5373\u5217\u4e3a\u6536\u5165\u7eb3\u7a0e\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9000\u6b3e \u2192 \u53ef\u5728\u9000\u6b3e\u5f53\u5e74\u6263\u9664\u3002<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u610f\u4e49 \u2192 \u4f01\u4e1a\u9700\u8c28\u614e\u5904\u7406\u9884\u6536\u6b3e\u3001\u62bc\u91d1\u4e0e\u9884\u4ed8\u6b3e\uff0c\u4ee5\u907f\u514d\u5c11\u62a5\u6536\u5165\u3002<\/li><\/ul><h2><b><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2753.svg\" alt=\"\u2753\" \/> \u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/b><\/h2><ol><li><b> 1. \u6211\u9700\u8981\u7acb\u523b\u7533\u62a5\u9884\u6536\u6b3e\u4e3a\u6536\u5165\u5417\uff1f<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u662f\u7684\uff0c\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\uff082016\u5e74\u540e\uff09\uff0c\u6240\u6709\u9884\u6536\u6b3e\u90fd\u5fc5\u987b\u7acb\u5373\u8ba1\u5165\u603b\u6536\u5165\uff0c\u5373\u4f7f\u670d\u52a1\u5c1a\u672a\u63d0\u4f9b\u3002<\/span><\/span><\/span>\u00a0<\/li><li><b> 2. \u5982\u679c\u90e8\u5206\u9884\u6536\u6b3e\u540e\u6765\u9000\u56de\u600e\u4e48\u529e\uff1f<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u53ef\u5728\u9000\u6b3e\u53d1\u751f\u7684\u5e74\u5ea6\uff0c\u4ece\u603b\u6536\u5165\u4e2d\u6263\u9664\u8be5\u91d1\u989d\u3002<\/span><\/span><\/span>\u00a0<\/li><li><b> 3. CWSGMS \u6848\u5bf9\u6cd5\u5f8b\u6709\u4ec0\u4e48\u5f71\u54cd\uff1f<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u5b83\u63ed\u793a\u4e86\u65e7\u6cd5\u6f0f\u6d1e \u2014\u2014 \u9884\u6536\u6b3e\u5728\u670d\u52a1\u63d0\u4f9b\u524d\u4e0d\u9700\u7eb3\u7a0e\u3002\u8fd9\u76f4\u63a5\u5bfc\u81f42016\u5e74\u4fee\u6cd5\u3002<\/span><\/span><\/span>\u00a0<\/li><li><b> 4. \u5982\u679c\u6211\u7684\u4f01\u4e1a\u6536\u53d6\u62bc\u91d1\uff0c\u662f\u5426\u9700\u8981\u7533\u62a5\u4e3a\u6536\u5165\uff1f<\/b><b><br \/><\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u9700\u8981\uff0c\u9664\u975e\u8be5\u62bc\u91d1\u660e\u786e\u4e3a\u53ef\u9000\u8fd8\u4e14\u4e0e\u670d\u52a1\/\u8d22\u4ea7\u65e0\u5173\u3002\u5426\u5219\u4e00\u822c\u4f1a\u88ab\u89c6\u4e3a\u5e94\u7a0e\u9884\u6536\u6b3e\u3002<\/span><\/span><\/span>\u00a0<\/li><li><b>5. \u5ba2\u6237\u5728\u9884\u4ed8\u65f6\u662f\u5426\u7acb\u5373\u53ef\u6263\u7a0e\uff1f<br \/><\/b>\u4e0d\u80fd\u3002\u5ba2\u6237\u4ec5\u80fd\u5728\u670d\u52a1\u771f\u6b63\u88ab\u4eab\u7528\u7684\u8bfe\u7a0e\u5e74\u5ea6\u7533\u62a5\u6263\u9664\u3002<\/li><\/ol><hr \/><h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2><p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p><p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p><p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p><p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p><p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Malaysia Business Income Tax: Advance Payments Explained 1. Introduction When it comes to business income recognition in Malaysia, one key area involves the treatment of debts arising from services rendered or property use. This is governed under Section 24(1A) of the Income Tax Act 1967 (&#8220;ITA 1967&#8221;). The law has evolved over time, especially after [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,42],"tags":[],"class_list":["post-5915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Business Income Tax: Advance Payments Explained - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia business income tax treats advance payments under Section 24(1A). 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