{"id":6326,"date":"2025-11-20T10:10:07","date_gmt":"2025-11-20T02:10:07","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6326"},"modified":"2025-11-27T10:04:06","modified_gmt":"2025-11-27T02:04:06","slug":"taxation-of-a-unit-trust-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/taxation-of-a-unit-trust-malaysia\/","title":{"rendered":"\u5355\u4f4d\u4fe1\u6258\u7684\u8bfe\u7a0e"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6327\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg\" alt=\"taxation of a unit trust\" width=\"2560\" height=\"1536\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-768x461.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-1536x921.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-2048x1229.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u5355\u4f4d\u4fe1\u6258\u7684\u8bfe\u7a0e\u9075\u5faa\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff08Income Tax Act 1967, ITA\uff09\u3002\u672c\u6587\u5c06\u89e3\u91ca\u5355\u4f4d\u4fe1\u6258\u7684\u5c45\u4f4f\u8eab\u4efd\u3001\u53ef\u6263\u7a0e\u5f00\u652f\uff0c\u4ee5\u53ca\u7279\u522b\u6263\u9664\u89c4\u5b9a\u3002<\/span><\/p>\n<h2><b>\u5355\u4f4d\u4fe1\u6258\u7684\u5c45\u4f4f\u8eab\u4efd<\/b><\/h2>\n<p class=\"translation-block\">\u6839\u636e ITA \u7b2c 61(3) \u6761\uff0c\u5982\u679c\u4e00\u4e2a\u5355\u4f4d\u4fe1\u6258\u7684\u4efb\u4f55\u4e00\u4f4d\u53d7\u6258\u4eba\u662f\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff0c\u90a3\u4e48\u8be5\u5355\u4f4d\u4fe1\u6258\u5728\u8be5\u8bfe\u7a0e\u5e74\u5ea6\u5c31\u88ab\u89c6\u4e3a\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u3002<\/p>\n<h2><b>\u53ef\u6263\u7a0e\u5f00\u652f<\/b><\/h2>\n<h3><span style=\"text-decoration: underline;\"><b>\u666e\u901a\u6263\u9664\uff08\u7b2c 33(1) \u6761\uff09<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u51e1\u662f\u5b8c\u5168\u5e76\u4e13\u95e8\u7528\u4e8e\u4ea7\u751f\u603b\u6536\u5165\u7684\u5f00\u652f\uff0c\u90fd\u53ef\u4ee5\u6263\u9664\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u6295\u8d44\u878d\u8d44\u800c\u501f\u6b3e\u7684\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5355\u4f4d\u4fe1\u6258\u51fa\u79df\u623f\u5730\u4ea7\u65f6\u7684\u76f4\u63a5\u5f00\u652f\uff08\u4e0d\u5305\u62ec REIT \/ PTF\uff09<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>\u7279\u522b\u6263\u9664\uff08\u7b2c 63B \u6761\uff1a\u5141\u8bb8\u5f00\u652f\uff09<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u90e8\u5206\u5f00\u652f\u4e0d\u7b26\u5408\u201c\u5b8c\u5168\u5e76\u4e13\u95e8\u7528\u4e8e\u4ea7\u751f\u6536\u5165\u201d\u7684\u6761\u4ef6\uff0c\u4f46\u4ecd\u53ef\u4eab\u6709 \u7279\u522b\u6263\u9664\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u5f00\u652f\u7c7b\u578b<\/b><\/td>\n<td><b>\u793a\u4f8b<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u4eba\u916c\u91d1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u652f\u4ed8\u7ed9\u5355\u4f4d\u4fe1\u6258\u7ba1\u7406\u4eba\u7684\u62a5\u916c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6301\u6709\u4eba\u540d\u518c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ef4\u62a4\u5355\u4f4d\u6301\u6709\u4eba\u767b\u8bb0\u518c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u80a1\u4efd\u6ce8\u518c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6ce8\u518c\u80a1\u4efd\u76f8\u5173\u8d39\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e13\u4e1a\u670d\u52a1\u8d39<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u79d8\u4e66\u3001\u5ba1\u8ba1\u4e0e\u4f1a\u8ba1\u8d39\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u884c\u653f\u5f00\u652f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7535\u8bdd\u8d39\u3001\u5370\u5237\u4e0e\u6587\u5177<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u90ae\u5bc4\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mailing-related expenses<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5355\u4f4d\u4fe1\u6258\u7684\u5c45\u6c11\u8eab\u4efd\u53d6\u51b3\u4e8e\u53d7\u6258\u4eba\u7684\u5c45\u4f4f\u72b6\u51b5\uff08ITA \u7b2c 61(3) \u6761\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7528\u4e8e\u4ea7\u751f\u6536\u5165\u7684\u5f00\u652f\uff0c\u53ef\u5728\u7b2c 33(1) \u6761\u4e0b\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u884c\u653f\u53ca\u7ba1\u7406\u76f8\u5173\u8d39\u7528\uff0c\u7b26\u5408\u7b2c 63B \u6761\uff0c\u53ef\u4f5c\u4e3a \u7279\u522b\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5355\u4f4d\u4fe1\u6258\u5fc5\u987b\u59a5\u5584\u4fdd\u5b58\u6587\u4ef6\uff0c\u4ee5\u652f\u6301\u5176\u7a0e\u52a1\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p><b>Q1: \u5355\u4f4d\u4fe1\u6258\u5982\u4f55\u88ab\u89c6\u4e3a\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: \u53ea\u8981\u5176\u4e2d\u4e00\u540d\u53d7\u6258\u4eba\u662f\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\uff08ITA \u7b2c 61(3) \u6761\uff09\u3002<\/span><\/p>\n<p><b>Q2: \u6240\u6709\u5355\u4f4d\u4fe1\u6258\u5f00\u652f\u90fd\u80fd\u6263\u9664\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: \u4e0d\u80fd\u3002\u53ea\u6709\u5b8c\u5168\u5e76\u4e13\u95e8\u7528\u4e8e\u4ea7\u751f\u6536\u5165\u7684\u5f00\u652f\uff08ITA \u7b2c 33(1) \u6761\uff09\u624d\u53ef\u6263\u9664\uff0c\u90e8\u5206\u5f00\u652f\u53ef\u5728\u7b2c 63B \u6761\u4e0b\u4eab\u6709\u7279\u522b\u6263\u9664\u3002<\/span><\/p>\n<p><b>Q3: \u5355\u4f4d\u4fe1\u6258\u7684\u7a0e\u52a1\u5904\u7406\u662f\u5426\u4e0e\u516c\u53f8\u4e00\u6837\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: \u4e0d\u4e00\u6837\u3002\u5355\u4f4d\u4fe1\u6258\u6709\u5176\u7279\u5b9a\u7684\u7a0e\u52a1\u6761\u6587\uff0c\u4e0d\u540c\u4e8e\u516c\u53f8\u8bfe\u7a0e\u5236\u5ea6\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<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\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/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>\n<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>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<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>\n<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\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of a Unit Trust in Malaysia: Guide<\/title>\n<meta name=\"description\" content=\"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses &amp; special deductions\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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