{"id":6803,"date":"2025-11-21T15:41:38","date_gmt":"2025-11-21T07:41:38","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6803"},"modified":"2025-11-27T09:30:19","modified_gmt":"2025-11-27T01:30:19","slug":"tax-treatment-for-investment-holding-company-in-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/tax-treatment-for-investment-holding-company-in-malaysia\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u6295\u8d44\u63a7\u80a1\u516c\u53f8\u7a0e\u52a1\u5904\u7406\u6307\u5357"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6801\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg\" alt=\"tax treatment for investment holding company in malaysia\" width=\"2960\" height=\"1665\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p>\u9a6c\u6765\u897f\u4e9a\u6295\u8d44\u63a7\u80a1\u516c\u53f8\u7684\u7a0e\u52a1\u5904\u7406\u7531\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff08ITA\uff09\u7b2c60F\u6761\u53ca\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08IRBM\uff09\u53d1\u5e03\u7684\u7b2c2\/2024\u53f7\u516c\u5171\u88c1\u5b9a\uff08Public Ruling No. 2\/2024\uff09\u6240\u89c4\u8303\u3002<br \/>\n\u672a\u5728\u9a6c\u80a1\u4e0a\u5e02\u7684\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff08\u975e\u4e0a\u5e02IHC\uff09\u4e0e\u4e0a\u5e02\u516c\u53f8\u5728\u7a0e\u52a1\u5904\u7406\u4e0a\u6709\u663e\u8457\u4e0d\u540c\uff0c\u4e3b\u8981\u533a\u522b\u5728\u4e8e\u5176\u6295\u8d44\u6536\u5165\u53ca\u76f8\u5173\u5f00\u652f\u7684\u8bfe\u7a0e\u65b9\u5f0f\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u7b2c60F\u6761\u4e0b\u7684\u6536\u5165\u5206\u7c7b<\/b><\/span><\/h2>\n<p>\u5bf9\u4e8e\u975e\u4e0a\u5e02\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff0c\u4ece\u6295\u8d44\uff08\u5982\u5229\u606f\u3001\u80a1\u606f\u53ca\u79df\u91d1\uff0c\u5305\u62ec\u8425\u4e1a\u4e0e\u975e\u8425\u4e1a\u79df\u91d1\uff09\u53d6\u5f97\u7684\u6536\u5165\u89c6\u4e3a\u975e\u8425\u4e1a\u6536\u5165\u3002<br \/>\n\u5176\u4ed6\u975e\u6e90\u81ea\u6295\u8d44\u6301\u6709\u7684\u6536\u5165\u5219\u5f52\u7c7b\u4e3a\u300aITA\u300b\u7b2c4(f)\u6761\u4e0b\u7684\u5176\u4ed6\u6536\u5165\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u7b2c60F\u6761\u4e0b\u7684\u53ef\u6263\u9664\u5f00\u652f\uff08Permitted Expenses\uff09<\/b><\/span><\/h2>\n<p>\u82e5\u5f00\u652f\u4e0d\u7b26\u5408\u300aITA\u300b\u7b2c33(1)\u6761\u7684\u201c\u5b8c\u5168\u4e14\u4e13\u7528\u4e8e\u751f\u4ea7\u6536\u5165\u201d\u7684\u6807\u51c6\uff0c\u5219\u4e0d\u53ef\u6263\u9664\uff0c\u9664\u975e\u5c5e\u4e8e\u6295\u8d44\u63a7\u80a1\u516c\u53f8\u5141\u8bb8\u7684\u5f00\u652f\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u7684\u5f00\u652f\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8463\u4e8b\u8d39<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u85aa\u8d44\u4e0e\u6d25\u8d34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u8d39<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79d8\u4e66\u8d39\u3001\u5ba1\u8ba1\u8d39\u3001\u4f1a\u8ba1\u8d39\u3001\u7535\u8bdd\u3001\u6253\u5370\u3001\u6587\u5177\u3001\u90ae\u8d39<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529e\u516c\u5ba4\u79df\u91d1\u4e0e\u7ef4\u62a4\u8d39<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u989d\u8ba1\u7b97\u516c\u5f0f\uff08\u53d6\u8f83\u5c0f\u8005\uff09\uff1a<\/span><\/p>\n<ol>\n<li>a) A \u00d7 (B \u00f7 4C), or<br \/>\nb) 5% of B<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u5176\u4e2d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A<\/b><span style=\"font-weight: 400;\"> A = \u603b\u5141\u8bb8\u5f00\u652f\uff08\u6263\u9664\u4efb\u4f55\u7c7b\u4f3c\u6536\u6b3e\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B<\/b><span style=\"font-weight: 400;\"> B = \u5e94\u8bfe\u7a0e\u7684\u80a1\u606f\u3001\u5229\u606f\u53ca\u79df\u91d1\u603b\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> C = \u80a1\u606f\u3001\u5229\u606f\u3001\u79df\u91d1\u53ca\u6295\u8d44\u5904\u7f6e\u6536\u76ca\u7684\u603b\u6536\u5165<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>\u4e0a\u5e02\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff08IHC\uff09\u7684\u6536\u5165\u5904\u7406\uff1a\u7b2c60FA\u6761<\/b><\/span><\/h2>\n<p class=\"translation-block\">\u4e0a\u5e02IHC\u7684\u6536\u5165\u5206\u4e3a\u4e24\u7c7b\uff1a<\/p>\n<h3><b>a) \u6b63\u5e38\u8425\u4e1a\u6536\u5165\uff1a<\/b><\/h3>\n<p class=\"translation-block\">\u5982\u4ece\u5b50\u516c\u53f8\u6536\u53d6\u7ba1\u7406\u8d39\uff0c\u5c5e\u300aITA\u300b\u7b2c4(a)\u6761\u4e0b\u7684\u8425\u4e1a\u6536\u5165\u3002<\/p>\n<h3><b>b) \u89c6\u4e3a\u8425\u4e1a\u6536\u5165\uff1a<\/b><\/h3>\n<p>\u6765\u81ea\u6295\u8d44\u6301\u6709\u7684\u6536\u5165\u2014\u2014\u5305\u62ec\u5229\u606f\u3001\u80a1\u606f\u6216\u79df\u91d1\uff08\u65e0\u8bba\u662f\u5426\u5c5e\u5546\u4e1a\u6027\u8d28\uff09\u2014\u2014\u6839\u636e\u7b2c 4(a) \u6761\u88ab\u89c6\u4e3a\u8425\u4e1a\u6765\u6e90\u6536\u5165\u3002<br \/>\n\u6bcf\u4e00\u9879\u6536\u5165\u6765\u6e90\u90fd\u5fc5\u987b\u4f5c\u4e3a\u72ec\u7acb\u7684\u4e1a\u52a1\u6765\u6e90\u5206\u522b\u8fdb\u884c\u8bc4\u4f30\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u5f00\u652f\u5904\u7406\u65b9\u5f0f<\/b><\/span><\/h2>\n<h3><b>a) \u6b63\u5e38\u8425\u4e1a\u6765\u6e90<\/b><\/h3>\n<p>\u4e3a\u53d6\u5f97\u6536\u5165\u800c\u5b8c\u5168\u4e14\u4e13\u95e8\u4ea7\u751f\u7684\u5f00\u652f\u53ef\u5168\u989d\u6263\u9664\u3002<br \/>\n\u4efb\u4f55\u591a\u4f59\u7684\u90e8\u5206\u5c06\u5f62\u6210\u5f53\u5e74\u7684\u4e1a\u52a1\u4e8f\u635f\uff08CYBL\uff09\uff0c\u53ef\u7ed3\u8f6c\u4ee5\u62b5\u9500\u672a\u6765\u7684\u6536\u5165\u3002<\/p>\n<h3><b>b) \u89c6\u4e3a\u4e1a\u52a1\u6765\u6e90<\/b><\/h3>\n<p>\u8d39\u7528\u6263\u9664\u4ec5\u9650\u4e8e\u8be5\u6765\u6e90\u7684\u603b\u6536\u5165\u91d1\u989d\u3002<br \/>\n\u4efb\u4f55\u8d85\u51fa\u7684\u8d39\u7528\u5c06\u89c6\u4e3a\u6c38\u4e45\u6027\u635f\u5931\uff0c\u4e0d\u80fd\u7ed3\u8f6c\u81f3\u4ee5\u540e\u5e74\u5ea6\u3002<\/p>\n<p>\u27a1\ufe0f \u5e38\u89c1\u8d39\u7528\u6839\u636e\u5404\u4e1a\u52a1\u6765\u6e90\u7684\u603b\u6536\u5165\u6bd4\u4f8b\u8fdb\u884c\u5206\u644a\uff0c\u800c\u5229\u606f\u652f\u51fa\u5219\u6839\u636e\u6295\u8d44\u6210\u672c\u8fdb\u884c\u5206\u914d\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u5904\u7406<\/b><\/span><\/h2>\n<h3><b>a) \u6b63\u5e38\u8425\u4e1a\u6765\u6e90<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b26\u5408\u8d44\u683c\u8d44\u4ea7\u7684\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u53ef\u5728\u6ca1\u6709\u9650\u5236\u7684\u60c5\u51b5\u4e0b\u6263\u9664\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> \u672a\u4f7f\u7528\u7684\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u53ef\u7ed3\u8f6c\u81f3\u672a\u6765\u7684\u8bfe\u7a0e\u5e74\u5ea6\uff08YA\uff09\u6263\u9664\u3002<\/p>\n<h3><b>b) \u89c6\u4e3a\u4e1a\u52a1\u6765\u6e90<\/b><\/h3>\n<p>\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u7684\u6263\u9664\u989d\u5ea6\u4ee5\u8be5\u6765\u6e90\u7684\u7ecf\u8c03\u6574\u6536\u5165\u4e3a\u9650\u3002<br \/>\n\u672a\u4f7f\u7528\u7684\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u4e0d\u53ef\u7ed3\u8f6c\u81f3\u672a\u6765\u5e74\u5ea6\uff0c\u56e0\u800c\u6210\u4e3a\u6c38\u4e45\u6027\u635f\u5931\u3002<\/p>\n<p>\u27a1\ufe0f \u5171\u540c\u4f7f\u7528\u8d44\u4ea7\u7684\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u5e94\u6839\u636e\u5404\u6536\u5165\u6765\u6e90\u7684\u603b\u6536\u5165\u6bd4\u4f8b\u8fdb\u884c\u5206\u644a\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u79df\u91d1\u6536\u5165\u7684CA\u4e0e\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34\uff08IBA\uff09<\/b><\/span><\/h2>\n<p>\u4ec5\u5f53\u79df\u91d1\u6536\u5165\u88ab\u89c6\u4e3a\u8425\u4e1a\u6765\u6e90\u65f6\uff0cCA\u4e0eIBA\u65b9\u53ef\u7533\u8bf7\u3002<\/p>\n<p class=\"translation-block\">\u82e5\u4e3a\u975e\u4e0a\u5e02IHC\u5219\u4e0d\u53ef\u518d\u7533\u8bf7CA\uff0c\u9664\u975e\u516c\u53f8\u91cd\u65b0\u5728Bursa\u4e0a\u5e02\u3002<\/p>\n<p>\u6839\u636e\u300a\u9644\u88683\u300b\u7b2c60\u6bb5\uff0c\u82e5\u79df\u6237\u5c06\u5efa\u7b51\u7528\u4e8e\u5de5\u4e1a\u7528\u9014\uff0cIHC\u4ecd\u53ef\u7533\u62a5IBA\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u4e0a\u5e02\/\u9664\u724c\u5e74\u5ea6\u7684\u8bfe\u7a0e\u5904\u7406<\/b><\/span><\/h2>\n<p class=\"translation-block\">\u5982\u679c\u516c\u53f8\u5728\u57fa\u671f\u5185\u4e0a\u5e02\uff0c\u5219\u88ab\u89c6\u4e3a\u8be5\u8bc4\u7a0e\u5e74\u5ea6\uff08YA\uff09\u6574\u5e74\u5747\u4e3a\u4e0a\u5e02\u516c\u53f8\u3002\n\u76f8\u53cd\u5730\uff0c\u5982\u679c\u516c\u53f8\u5728\u57fa\u671f\u5185\u9000\u5e02\uff0c\u4ecd\u88ab\u89c6\u4e3a\u8be5\u8bc4\u7a0e\u5e74\u5ea6\u6574\u5e74\u4e3a\u4e0a\u5e02\u516c\u53f8<\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u786e\u4fdd\u4e86\u7a0e\u52a1\u4e0a\u7684\u884c\u653f\u4e00\u81f4\u6027\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u975e\u4e0a\u5e02IHC\u7684\u6295\u8d44\u6536\u5165\u4e3a\u975e\u8425\u4e1a\u6765\u6e90<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u4ec5\u53ef\u6263\u9664\u7b2c60F\u6761\u5b9a\u4e49\u7684\u5141\u8bb8\u5f00\u652f<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u4e0a\u5e02IHC\u6295\u8d44\u6536\u5165\u89c6\u4e3a\u8425\u4e1a\u6536\u5165<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u4ec5\u8425\u4e1a\u79df\u91d1\u53ef\u7533\u8bf7CA\u53caIBA<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u4e0a\u5e02\/\u9664\u724c\u72b6\u6001\u5728\u8be5\u5e74\u5ea6\u5185\u4fdd\u6301\u4e00\u81f4<\/span><\/li>\n<\/ul>\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>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction The tax treatment for investment holding company in Malaysia is governed by Section 60F of the Income Tax Act 1967 (ITA) and the Public Ruling No. 2\/2024 issued by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) that is not listed on Bursa Malaysia is generally taxed differently from a [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6801,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6803","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 v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Treatment for Investment Holding Company in Malaysia - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia taxes Investment Holding Companies (IHCs) under Section 60F ITA \u2014 permitted expenses, business income, and capital allowances.\" \/>\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\/tax-treatment-for-investment-holding-company-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Treatment for Investment Holding Company in Malaysia - 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