{"id":6760,"date":"2025-11-20T14:40:52","date_gmt":"2025-11-20T06:40:52","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6760"},"modified":"2025-11-27T09:44:27","modified_gmt":"2025-11-27T01:44:27","slug":"withholding-tax-malaysia-rates-rules-penalties","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/withholding-tax-malaysia-rates-rules-penalties\/","title":{"rendered":"\u4e86\u89e3\u9a6c\u6765\u897f\u4e9a\u7684\u9884\u6263\u7a0e- \u7a0e\u7387\u3001\u89c4\u5b9a\u4e0e\u7f5a\u6b3e"},"content":{"rendered":"

\"Withholding<\/a><\/h3>\n

\u7b80\u4ecb<\/h2>\n

Withholding tax Malaysia\uff08\u9884\u6263\u7a0e\uff09 \u662f\u4e00\u79cd\u7a0e\u6536\u673a\u5236\uff0c\u8981\u6c42\u9a6c\u6765\u897f\u4e9a\u4ed8\u6b3e\u4eba\u5728\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u6b3e\u9879\u65f6\u9884\u6263\u4e00\u90e8\u5206\u91d1\u989d\uff0c\u5e76\u5c06\u5176\u7f34\u4ed8\u81f3\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08IRBM\uff09\u3002\u6b64\u4e3e\u786e\u4fdd\u6765\u81ea\u9a6c\u6765\u897f\u4e9a\u5883\u5185\u6536\u5165\u7684\u5916\u56fd\u6240\u5f97\u80fd\u88ab\u5f81\u7a0e\u3002<\/p>\n

\n

\u9884\u6263\u7a0e\u7684\u80cc\u666f<\/h2>\n

\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff0c\u51e1\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u670d\u52a1\u8d39\u6216\u7279\u5b9a\u6536\u5165\u7684\u4eba\u58eb\uff0c\u5fc5\u987b\u6309\u89c4\u5b9a\u7a0e\u7387\u9884\u6263\u7a0e\u6b3e\uff0c\u5e76\u5728\u4ed8\u6b3e\u540e\u4e00\u4e2a\u6708\u5185\u7f34\u4ed8\u81f3IRBM\u3002<\/p>\n

\u7531\u4e8e\u8bb8\u591a\u6d77\u5916\u670d\u52a1\u4f9b\u5e94\u5546\uff08\u5982 Facebook\u3001Google\uff09\u5e76\u672a\u5728\u9a6c\u6765\u897f\u4e9a\u8bbe\u7acb\u673a\u6784\uff0c\u672c\u5730\u516c\u53f8\u987b\u4ee3\u4e3a\u627f\u62c5\u9884\u6263\u8d23\u4efb\u3002\u7136\u800c\uff0c\u6b64\u7a0e\u9879\u4e0d\u53ef\u4f5c\u4e3a\u8d39\u7528\u6263\u7a0e\u3002<\/p>\n

\n

\u4ed8\u6b3e\u4e49\u52a1\u4e0e\u903e\u671f\u7f5a\u6b3e<\/h2>\n

\u6839\u636e\u6cd5\u4ee4\uff0c\u4ed8\u6b3e\u4eba\u987b\u5728\u4ed8\u6b3e\u6216\u8bb0\u8d26\u540e\u4e00\u4e2a\u6708\u5185\uff0c\u5c06\u9884\u6263\u7a0e\u6b3e\u7f34\u4ed8IRBM\u3002<\/p>\n

\ud83d\udd50 \u4f8b\u5b50\uff1a<\/p>\n

\u82e5\u4ed8\u6b3e\u65e5\u4e3a 2\u670828\u65e5\uff0c\u5219\u987b\u5728 3\u670828\u65e5\u524d\u5b8c\u6210\u7f34\u4ed8\u3002<\/p>\n

\u82e5\u903e\u671f\u672a\u4ed8\uff0c\u5c06\u88ab\u5f81\u653610% \u7f5a\u6b3e\u3002<\/p>\n

\ud83d\udca1 \u63d0\u793a\uff1a IRBM \u5bf9\u4e8e\u4f4e\u4e8e RM500 \u7684\u5c0f\u989d\u6b3e\u9879\u5141\u8bb8\u5ef6\u8fdf\u7f34\u4ed8\u4f18\u60e0\u3002<\/p>\n

\n

\u672a\u9075\u5b88\u9884\u6263\u7a0e\u89c4\u5b9a\u7684\u7f5a\u5219<\/h2>\n

\u672a\u9075\u5b88\u9884\u6263\u7a0e\u89c4\u5b9a\u4f1a\u5bfc\u81f4\u4e25\u91cd\u7684\u7a0e\u52a1\u540e\u679c\uff1a<\/p>\n

\n
\n\n\n\n\n\n\n\n\n
\u60c5\u51b5<\/th>\n\u7a0e\u52a1\u540e\u679c<\/th>\n<\/tr>\n<\/thead>\n
\u4ee3\u7f34\u7a0e\u6b3e<\/td>\n\u4e0d\u53ef\u6263\u7a0e<\/td>\n<\/tr>\n
\u672a\u7f34\u4ed8<\/td>\n\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c39(i)\u300139(j)\u6761\uff0c\u4e0d\u53ef\u6263\u9664\u76f8\u5173\u5f00\u652f<\/td>\n<\/tr>\n
\u903e\u671f\u7f34\u4ed8<\/td>\n\u989d\u591610%\u7f5a\u6b3e<\/td>\n<\/tr>\n
\u63d0\u4ea4\u9519\u8bef\u7533\u62a5 s113(2)<\/td>\n\u6700\u9ad8\u53ef\u7f5a\u5c11\u7f34\u7a0e\u6b3e\u7684100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

\u9884\u6263\u7a0e\u9002\u7528\u8303\u56f4<\/h2>\n

\u9884\u6263\u7a0e\u4ec5\u9002\u7528\u4e8e\u670d\u52a1\u7c7b\u6536\u5165\uff0c\u4e0d\u9002\u7528\u4e8e\u5b9e\u7269\u5546\u54c1\u3002\u4ee5\u4e0b\u8868\u683c\u603b\u7ed3\u4e3b\u8981\u6536\u5165\u7c7b\u578b\u53ca\u76f8\u5173\u6cd5\u4ee4\u6761\u6587\uff1a<\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n
\u5426<\/th>\n\u6536\u5165\u7c7b\u578b<\/th>\n\u6761\u6587<\/th>\n\u6d25\u8d34\u7387<\/th>\n\u5c5e\u9a6c\u6765\u897f\u4e9a\u6765\u6e90\u82e5\u2026<\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\n\u5408\u7ea6\u6b3e\u9879<\/td>\n107A<\/td>\n10%, 3%<\/td>\n\u5de5\u7a0b\u9879\u76ee\u5728\u9a6c\u6765\u897f\u4e9a\u6267\u884c<\/td>\n<\/tr>\n
2<\/td>\n\u5229\u606f<\/td>\n109<\/td>\n15%<\/td>\n\u4ed8\u6b3e\u4eba\u4e3a\u5c45\u6c11\uff0c\u8d37\u6b3e\u4ea7\u751f\u9a6c\u6765\u897f\u4e9a\u6765\u6e90\u6536\u5165\u6216\u4ee5\u672c\u5730\u8d44\u4ea7\u4f5c\u62b5\u62bc<\/td>\n<\/tr>\n
3<\/td>\n\u6743\u5229\u91d1<\/td>\n109<\/td>\n10%<\/td>\n\u4ed8\u6b3e\u4eba\u4e3a\u5c45\u6c11<\/td>\n<\/tr>\n
4<\/td>\n\u7279\u5b9a\u7c7b\u522b\u6536\u5165\uff08\u6280\u672f\u8d39\u3001\u79df\u91d1\u3001\u52a8\u4ea7\u4f7f\u7528\u8d39\uff09<\/td>\n109B<\/td>\n10%<\/td>\n\u670d\u52a1\u5728\u9a6c\u6765\u897f\u4e9a\u6267\u884c<\/td>\n<\/tr>\n
5<\/td>\n\u516c\u5171\u827a\u4eba\u6536\u5165<\/td>\n109A<\/td>\n15%<\/td>\n\u5728\u9a6c\u6765\u897f\u4e9a\u5c65\u884c\u6f14\u51fa\u6216\u5de5\u4f5c<\/td>\n<\/tr>\n
6<\/td>\n\u5176\u4ed6\u6536\u5165\uff08\u5982\u4ee3\u7406\u8d39\uff09<\/td>\n109F<\/td>\n10%<\/td>\n\u4ed8\u6b3e\u4eba\u4e3a\u5c45\u6c11<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

\u5408\u7ea6\u6b3e\u9879\u9884\u6263\u7a0e\u8be6\u60c5<\/h2>\n

\u975e\u5c45\u6c11\u627f\u5305\u5546\u7684\u9884\u6263\u7a0e\u5305\u62ec\uff1a<\/p>\n