{"id":6410,"date":"2025-11-20T10:39:04","date_gmt":"2025-11-20T02:39:04","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6410"},"modified":"2025-11-27T09:53:40","modified_gmt":"2025-11-27T01:53:40","slug":"malaysia-income-tax-lease-vs-hire-purchase-tax-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-income-tax-lease-vs-hire-purchase-tax-guide\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e \u79df\u8d41 vs \u5206\u671f\u8d2d\u4e70\uff1a\u7a0e\u52a1\u6307\u5357"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6412\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-scaled.jpg\" alt=\"Malaysia Income Tax Lease vs Hire Purchase\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/closeup-financial-consultant-going-through-paperwork-meeting-with-client-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e \u79df\u8d41 vs \u5206\u671f\u8d2d\u4e70\u7684\u5904\u7406\u65b9\u5f0f\uff0c\u662f\u4f01\u4e1a\u901a\u8fc7\u878d\u8d44\u53d6\u5f97\u8d44\u4ea7\u65f6\u7684\u91cd\u8981\u8bfe\u9898\u3002\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b(ITA) \u7b2c36(1)\u6761\uff0c\u603b\u76d1 (DGIR) \u53ef\u9881\u5e03\u7279\u522b\u6761\u89c4\u6765\u89c4\u8303\u79df\u8d41\u4e0e\u5206\u671f\u8d2d\u4e70\u4ea4\u6613\u3002\u672c\u6307\u5357\u5c06\u8bf4\u660e\u79df\u8d41\u4e0e\u5206\u671f\u8d2d\u4e70\u5728\u7a0e\u52a1\u4e0a\u7684\u5904\u7406\u65b9\u5f0f\uff0c\u5305\u62ec\u603b\u6536\u5165\u3001\u6263\u9664\u989d\u3001\u8d44\u672c\u6d25\u8d34\u4ee5\u53ca\u5408\u89c4\u8981\u70b9\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u79df\u8d41\u4ea4\u6613\u7684\u8bfe\u7a0e\u65b9\u5f0f<\/b><\/span><\/h2>\n<h3><b>\u603b\u6536\u5165\uff1a\u51fa\u79df\u4eba (Lessor)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u53d6\u6216\u5e94\u6536\u7684\u79df\u8d41\u4ed8\u6b3e\u9700\u8bfe\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u4ed8\u6b3e\u91d1\u989d\u4e0d\u5747\uff0c\u5219\u9700\u6309\u79df\u8d41\u671f\u5e73\u5747\u5206\u644a\u3002<\/span><\/li>\n<\/ul>\n<p>\u8ba1\u7b97\u516c\u5f0f\uff1a<b><br \/>\n<\/b><b><br \/>\n<\/b> \u5e94\u8bfe\u7a0e\u79df\u91d1 = (\u8bfe\u7a0e\u671f\u95f4\u5929\u6570 \u00f7 \u79df\u8d41\u534f\u8bae\u603b\u5929\u6570) \u00d7 \u603b\u79df\u91d1<\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u79df\u8d41\u4ed8\u6b3e\uff1a\u627f\u79df\u4eba (Lessee)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u5b8c\u5168\u7528\u4e8e\u4ea7\u751f\u4e1a\u52a1\u6536\u5165\uff0c\u53ef\u6263\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u975e\u5546\u4e1a\u8f66\u8f86\uff1a\u6bcf\u8f86\u8f66\u6700\u9ad8\u6263\u9664 RM50,000\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5546\u4e1a\u8f66\u8f86\uff08\u5982\u7f57\u91cc\u3001\u5361\u8f66\u3001\u5df4\u58eb\u3001\u9762\u5305\u8f66\u3001\u5fb7\u58eb\uff09\uff1a\u53ef\u5168\u989d\u6263\u9664\u3002<\/li>\n<\/ul>\n<h3><b>\u8d44\u672c\u6d25\u8d34 (CA)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u51fa\u79df\u4eba\uff1a\u53ef\u7533\u8bf7\u8d44\u672c\u6d25\u8d34\uff0c\u56e0\u5176\u4e3a\u6cd5\u5b9a\u53ca\u5b9e\u76ca\u62e5\u6709\u4eba\u5e76\u627f\u62c5\u76f8\u5173\u652f\u51fa\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u627f\u79df\u4eba\uff1a\u4e0d\u53ef\u7533\u8bf7\u8d44\u672c\u6d25\u8d34\uff0c\u56e0\u4e3a\u5e76\u975e\u62e5\u6709\u4eba\u3002<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>\u5206\u671f\u8d2d\u4e70 (Hire Purchase, HP) \u4ea4\u6613\u7684\u8bfe\u7a0e\u65b9\u5f0f<\/b><\/span><\/h2>\n<h3><b>\u603b\u6536\u5165\uff1a\u5356\u65b9 (Seller)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8ba2\u91d1\uff1a\u4e0d\u8bfe\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5206\u671f\u4ed8\u6b3e\uff1a<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u672c\u91d1\u90e8\u5206 \u2192 \u4e0d\u8bfe\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u5229\u606f\u90e8\u5206 \u2192 \u9700\u8bfe\u7a0e<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>\u4ed8\u6b3e\uff1a\u4e70\u65b9 (Buyer)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8ba2\u91d1\uff1a\u4e0d\u53ef\u6263\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5206\u671f\u4ed8\u6b3e\uff1a<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u672c\u91d1\u90e8\u5206 \u2192 \u4e0d\u53ef\u6263\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u5229\u606f\u90e8\u5206 \u2192 \u53ef\u6263\u7a0e<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>\u5408\u683c\u652f\u51fa (QE)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ee5\u8bfe\u7a0e\u5e74\u5ea6 (YA) \u5185\u5df2\u507f\u8fd8\u7684\u672c\u91d1\u4e3a\u51c6\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u63d0\u524d\u6e05\u8fd8\u8d37\u6b3e\uff1aQE = \u7d2f\u8ba1\u672c\u91d1\u507f\u8fd8\u989d\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u672a\u4ed8\u6b3e\u9879\uff1a\u4e0d\u89c6\u4e3a QE\u3002<\/li>\n<\/ul>\n<h3><b>\u8d44\u672c\u6d25\u8d34 (CA)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5356\u65b9\uff1a\u4e0d\u53ef\u7533\u8bf7\uff0c\u56e0\u4e3a\u5df2\u4e0d\u662f\u8d44\u4ea7\u62e5\u6709\u4eba\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buyer:<\/b><span style=\"font-weight: 400;\"> \u4e70\u65b9\uff1a\u53ef\u7533\u8bf7\uff0c\u56e0\u89c6\u4e3a\u8d44\u4ea7\u62e5\u6709\u4eba\u3002<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u8ba2\u91d1\u548c\u672c\u91d1\u4ed8\u6b3e\u7b26\u5408 QE\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u521d\u59cb\u6d25\u8d34 (IA) \u548c\u5e74\u5ea6\u6d25\u8d34 (AA) \u4ee5 QE \u4e3a\u57fa\u7840\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>\u518d\u878d\u8d44 (Refinancing)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u82e5\u5df2\u7533\u62a5 CA \u7684\u8d44\u4ea7\u518d\u4ee5\u5206\u671f\u8d2d\u4e70\u878d\u8d44\uff0c\u627f\u79df\u4eba\u4ecd\u53ef\u7ee7\u7eed\u7533\u62a5 CA\uff0c\u524d\u63d0\u662f\u8be5\u8d44\u4ea7\u7ee7\u7eed\u7528\u4e8e\u4e1a\u52a1\u3002<\/span><\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u79df\u8d41 vs \u5206\u671f\u8d2d\u4e70\u5728\u9a6c\u6765\u897f\u4e9a\u7a0e\u6cd5\u4e0b\u6709\u4e0d\u540c\u5904\u7406\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\uff1a\u4ed8\u6b3e\u53ef\u6263\u9664\uff0cCA \u4ec5\u9650\u51fa\u79df\u4eba\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5206\u671f\u8d2d\u4e70\uff1a\u4e70\u65b9\u53ef\u7533\u8bf7 CA\uff0c\u4f46\u53ea\u6709\u5229\u606f\u53ef\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">DGIR \u6761\u89c4 (ITLR 1986 &amp; HP Act 1967) \u89c4\u8303\u8303\u56f4\u4e0e\u5408\u89c4\u6027\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d44\u672c\u6d25\u8d34\uff1a\u53d6\u51b3\u4e8e\u8d44\u4ea7\u62e5\u6709\u4eba\u53ca\u5b9e\u9645\u53d1\u751f\u7684 QE\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\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 Malaysia income tax lease vs hire purchase treatment is a crucial topic for businesses acquiring assets through financing. Under Section 36(1) of the Income Tax Act (ITA), the Director General of Inland Revenue (DGIR) issues regulations that provide specific tax treatments for leasing and hire purchase transactions. This guide explains how lease and hire [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6410","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>Malaysia Income Tax Lease vs Hire Purchase: Tax Guide<\/title>\n<meta name=\"description\" content=\"Understand Malaysia income tax treatment for lease vs hire purchase under ITA. 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