{"id":6778,"date":"2025-11-21T15:26:15","date_gmt":"2025-11-21T07:26:15","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6778"},"modified":"2025-11-27T09:44:03","modified_gmt":"2025-11-27T01:44:03","slug":"conversion-of-partnership-or-company-to-llp-in-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/conversion-of-partnership-or-company-to-llp-in-malaysia\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u5408\u4f19\u4f01\u4e1a\u6216\u516c\u53f8\u8f6c\u6362\u4e3aLLP\u6307\u5357"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6782\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-scaled.jpg\" alt=\"conversion of partnership or company to LLP in Malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/startup-business-teamwork-meeting-concept-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p>\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u5c06\u5408\u4f19\u4f01\u4e1a\u6216\u516c\u53f8\u8f6c\u6362\u4e3a\u6709\u9650\u8d23\u4efb\u5408\u4f19\uff08LLP\uff09\uff0c\u53ef\u4eab\u6709\u66f4\u9ad8\u7684\u7075\u6d3b\u6027\u53ca\u6709\u9650\u8d23\u4efb\u4fdd\u969c\uff0c\u4f9d\u636e\u300a2012\u5e74\u6709\u9650\u8d23\u4efb\u5408\u4f19\u6cd5\u4ee4\u300b\uff08Limited Liability Partnerships Act 2012\uff0c\u7b80\u79f0LLPA\uff09\u8fdb\u884c\u3002<br \/>\n\u6839\u636eLLPA\u7b2c29\u6761\u4e0e\u7b2c30\u6761\uff0c\u8f6c\u6362\u7a0b\u5e8f\u4e0e\u6761\u4ef6\u6709\u660e\u786e\u5b9a\u4e49\uff0c\u4ee5\u786e\u4fdd\u5728\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff08Income Tax Act 1967\uff0c\u7b80\u79f0ITA\uff09\u4e0b\u5b9e\u73b0\u5e73\u7a33\u8fc7\u6e21\u4e0e\u4e1a\u52a1\u5ef6\u7eed\u3002<\/p>\n<h2><b>\u4ece\u4f20\u7edf\u5408\u4f19\u8f6c\u6362\u4e3aLLP<\/b><\/h2>\n<p class=\"translation-block\">\u6839\u636eLLPA\u7b2c29\u6761\uff0c\u4f20\u7edf\u5408\u4f19\u4f01\u4e1a\u53ef\u8f6c\u6362\u4e3a\u6709\u9650\u8d23\u4efb\u5408\u4f19\uff08LLP\uff09\uff0c\u524d\u63d0\u5305\u62ec\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u73b0\u6709\u5408\u4f19\u4eba\u987b\u6210\u4e3aLLP\u5408\u4f19\u4eba\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u6362\u671f\u95f4\u4e0d\u5f97\u65b0\u589e\u5408\u4f19\u4eba\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u4e1a\u52a1\u8d44\u4ea7\u4e0e\u8d1f\u503a\u5728\u6ce8\u518c\u540e\u8f6c\u79fb\u81f3LLP\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6ce8\u518c\u5b8c\u6210\u540e\uff0cLLP\u5c06\u627f\u7ee7\u524d\u5408\u4f19\u4f01\u4e1a\u7684\u6240\u6709\u6743\u5229\u3001\u4e49\u52a1\u4e0e\u503a\u52a1\u3002<\/span><\/p>\n<h2><b>\u4ece\u516c\u53f8\u8f6c\u6362\u4e3aLLP<\/b><\/h2>\n<p>\u6839\u636eLLPA\u7b2c30\u6761\uff0c\u516c\u53f8\u53ef\u8f6c\u6362\u4e3aLLP\uff0c\u6761\u4ef6\u5305\u62ec\uff1a<\/p>\n<ol>\n<li aria-level=\"1\">\u6240\u6709\u80a1\u4e1c\u987b\u6210\u4e3aLLP\u5408\u4f19\u4eba\uff1b<\/li>\n<li aria-level=\"1\">\u8f6c\u6362\u65f6\u516c\u53f8\u8d44\u4ea7\u4e0d\u5f97\u6709\u4efb\u4f55\u62b5\u62bc\u6216\u62c5\u4fdd\u6743\uff08\u5982\u62bc\u8bb0\u6216\u7559\u7f6e\u6743\uff09\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u516c\u53f8\u987b\u8d22\u52a1\u72b6\u51b5\u826f\u597d\uff0c\u65e0\u62d6\u6b20\u6cd5\u5b9a\u4e49\u52a1\u3002<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u6ce8\u518c\u5b8c\u6210\u540e\uff0c\u516c\u53f8\u89c6\u4e3a\u89e3\u6563\uff0c\u5176\u5168\u90e8\u8d44\u4ea7\u3001\u6743\u5229\u53ca\u503a\u52a1\u81ea\u52a8\u8f6c\u79fb\u81f3LLP\u3002<\/span><\/p>\n<h2><b>\u6b20\u7a0e\u6216\u6b20\u653f\u5e9c\u503a\u52a1<\/b><\/h2>\n<p class=\"translation-block\">\u82e5\u516c\u53f8\u4ecd\u6b20\u653f\u5e9c\u7a0e\u6b3e\u6216\u503a\u52a1\uff0c\u5c06\u65e0\u6cd5\u8f6c\u6362\u4e3aLLP\u3002\n \u5efa\u8bae\u5728\u7533\u8bf7\u524d\u5411\u5185\u9646\u7a0e\u6536\u5c40\uff08DGIR\uff09\u7533\u8bf7\u7a0e\u52a1\u6e05\u7b97\u4fe1\uff08Tax Clearance Letter\uff09\uff0c\u786e\u8ba4\u65e0\u672a\u6e05\u7a0e\u52a1\u8d23\u4efb\u3002\u6b64\u4fe1\u4ef6\u987b\u5728\u5411\u9a6c\u6765\u897f\u4e9a\u516c\u53f8\u59d4\u5458\u4f1a\uff08CCM\uff09\u63d0\u4ea4\u6ce8\u518c\u65f6\u9644\u4e0a\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>\u53c2\u8003:<\/b><span style=\"font-weight: 400;\"> Income Tax Act 1967 \u2014 administrative guidance for conversion and tax clearance.<\/span><\/p>\n<h2><b>\u00a0\u8f6c\u6362\u540e<\/b><\/h2>\n<p class=\"translation-block\">\u8f6c\u6362\u5b8c\u6210\u540e\uff0cLLP\u88ab\u89c6\u4e3a\u539f\u4f01\u4e1a\u7684\u5ef6\u7eed\u3002\n \u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff0cLLP\u627f\u7ee7\u524d\u5b9e\u4f53\u7684\u6240\u6709\u7a0e\u52a1\u5730\u4f4d\u3001\u8d44\u4ea7\u4e0e\u8d1f\u503a\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u65b9\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u57fa\u671f\uff08basis period\uff09\u4e0d\u4e2d\u65ad\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8f6c\u6362\u65e5\u7684\u5b58\u8d27\u3001\u503a\u52a1\u4eba\u53ca\u503a\u6743\u4eba\u4ef7\u503c\u6cbf\u7528\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">LLP\u9700\u6539\u7528\u8868\u683cPT\u62a5\u7a0e\uff0c\u53d6\u4ee3\u539f\u4f01\u4e1a\u7684P\u8868\u6216C\u8868\u3002<\/li>\n<\/ul>\n<h2><b>\u8f6c\u6362\u540e\u7684\u5408\u89c4\u4e8b\u9879<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u8f6c\u6362\u540e\uff0cLLP\u987b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6307\u5b9a\u4e00\u540d\u5408\u4f19\u4eba\u62c5\u4efb\u5408\u89c4\u5b98\uff08\u4f9d\u636eITA\u7b2c75B\u6761\uff09\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u59a5\u5584\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u81f3\u5c117\u5e74\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6bcf\u5e74\u5411\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u63d0\u4ea4PT\u8868\u683c\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5411\u516c\u53f8\u59d4\u5458\u4f1a\uff08CCM\uff09\u63d0\u4ea4\u901a\u5e38\u5e74\u5ea6\u7533\u62a5\uff08Annual Declaration\uff09\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6309ITA\u7b2c107C\u6761\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/li>\n<\/ul>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u8f6c\u6362\u4e3aLLP\u53ef\u786e\u4fdd\u4e1a\u52a1\u5e73\u7a33\u8fc7\u6e21\u4e0e\u6301\u7eed\u7ecf\u8425\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u6240\u6709\u8d44\u4ea7\u3001\u8d1f\u503a\u4e0e\u7a0e\u52a1\u5730\u4f4d\u81ea\u52a8\u8f6c\u79fb\u81f3LLP\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u7533\u8bf7\u524d\u5fc5\u987b\u53d6\u5f97\u7a0e\u52a1\u6e05\u7b97\u4fe1<\/span><\/li>\n<li><span style=\"font-weight: 400;\">LLP\u4eab\u6709\u6709\u9650\u8d23\u4efb\u4e0e\u66f4\u9ad8\u8425\u8fd0\u7075\u6d3b\u6027\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u00a0\u5fc5\u987b\u9075\u5b88ITA 1967\u4e0eLLPA 2012\u7684\u5408\u89c4\u89c4\u5b9a\u3002<\/span><\/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 The conversion of partnership or company to LLP in Malaysia allows businesses to enjoy flexibility and limited liability protection under the Limited Liability Partnerships Act 2012 (LLPA). Sections 29 and 30 of the LLPA outline the procedures and conditions for conversion, ensuring a smooth transition while maintaining business continuity under the Malaysia Income Tax [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6778","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>Conversion of Partnership or Company to LLP in Malaysia - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how to convert a partnership or company to LLP in Malaysia, including tax treatment, legal rules, and post-conversion compliance under the LLPA and ITA1967.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/conversion-of-partnership-or-company-to-llp-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conversion of Partnership or Company to LLP in Malaysia - 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