{"id":6866,"date":"2025-11-24T15:24:58","date_gmt":"2025-11-24T07:24:58","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6866"},"modified":"2025-11-27T09:24:46","modified_gmt":"2025-11-27T01:24:46","slug":"benefits-in-kind-malaysia-tax-treatment-public-ruling-11-2019","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/benefits-in-kind-malaysia-tax-treatment-public-ruling-11-2019\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u5b9e\u7269\u798f\u5229\u7a0e\u52a1\u5904\u7406 | \u516c\u544a\u7b2c11\/2019\u53f7\uff08Public Ruling 11\/2019\uff09"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6867\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-scaled.jpg\" alt=\"benefits in kind malaysia tax treatment\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/group-young-people-enjoying-working-together-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h1><b>\u4e86\u89e3\u9a6c\u6765\u897f\u4e9a\u5b9e\u7269\u798f\u5229\uff08BIK\uff09\u2014 \u6700\u65b0\u7a0e\u52a1\u66f4\u65b0<\/b><\/h1>\n<p>\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u5b9e\u7269\u798f\u5229\uff08Benefits in Kind\uff0c\u7b80\u79f0 BIK\uff09 \u5c5e\u4e8e\u5458\u5de5\u7684\u96c7\u4f63\u603b\u6536\u5165\u7684\u4e00\u90e8\u5206\uff0c\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff08Income Tax Act 1967, ITA\uff09\u5b9a\u4e49\u3002<\/p>\n<p>\u672c\u6307\u5357\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08IRBM\uff09\u53d1\u5e03\u7684\u516c\u544a\u7b2c11\/2019\u53f7\uff0c\u8be6\u7ec6\u89e3\u91ca\u5b9e\u7269\u798f\u5229\u7684\u7a0e\u52a1\u5904\u7406\u65b9\u6cd5\u3002<\/p>\n<h2><b>\u4ec0\u4e48\u662f\u5b9e\u7269\u798f\u5229\uff08BIK\uff09\uff1f<\/b><\/h2>\n<p>\u5b9e\u7269\u798f\u5229\u662f\u6307\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u96c7\u5458\u3001\u4f46\u4e0d\u80fd\u8f6c\u6362\u4e3a\u73b0\u91d1\u7684\u975e\u8d27\u5e01\u6027\u798f\u5229\u3002<\/p>\n<p>\u8fd9\u4e9b\u798f\u5229\u5373\u4f7f\u6709\u8d27\u5e01\u4ef7\u503c\uff0c\u4e5f\u4e0d\u80fd\u51fa\u552e\u3001\u8f6c\u8ba9\u6216\u5151\u6362\u73b0\u91d1\uff0c\u539f\u56e0\u53ef\u80fd\u662f\u96c7\u4f63\u5408\u7ea6\u6216\u798f\u5229\u6027\u8d28\u6240\u9650\u3002<\/p>\n<p>\ud83d\udca1 \u4e3e\u4f8b\uff1a \u516c\u53f8\u8f66\u3001\u514d\u8d39\u4f4f\u5bbf\u3001\u5bb6\u5ead\u4f63\u4eba\u3001\u5bb6\u5177\u7b49\u3002<\/p>\n<h2><b>\u5b9e\u7269\u798f\u5229\u662f\u5426\u5c5e\u4e8e\u96c7\u4f63\u603b\u6536\u5165\u7684\u4e00\u90e8\u5206\uff1f<\/b><\/h2>\n<p>\u2705 \u662f\u7684\u3002<\/p>\n<p>\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(1)(b)\u6761\u6587\uff0c\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u96c7\u5458\u7684\u5b9e\u7269\u798f\u5229\u4ef7\u503c\uff0c\u89c6\u4e3a\u96c7\u5458\u7684\u96c7\u4f63\u603b\u6536\u5165\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<h2><b>\u5b9e\u7269\u798f\u5229\u7684\u4f30\u503c\u65b9\u6cd5<\/b><\/h2>\n<p>\u6839\u636e**\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c32(1)\u6761\u6587**\uff0c\u5b9e\u7269\u798f\u5229\u7684\u4ef7\u503c\u5fc5\u987b\u4ee5\u201c\u516c\u5e73\u5408\u7406\u201d\u7684\u65b9\u5f0f\u786e\u5b9a\u3002<br \/>\n\u5171\u6709\u4e24\u79cd\u53ef\u91c7\u7528\u7684\u65b9\u6cd5\uff1a<\/p>\n<h3><b>1\ufe0f\u20e3 \u516c\u5f0f\u6cd5\uff08Formula Method\uff09<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u6210\u672c \u00f7 \u89c4\u5b9a\u7684\u5e73\u5747\u4f7f\u7528\u5e74\u9650 = \u6bcf\u5e74\u798f\u5229\u4ef7\u503c<\/span><\/p>\n<p>\u201c\u6210\u672c\u201d\u6307\u7684\u662f\u96c7\u4e3b\u5b9e\u9645\u627f\u62c5\u7684\u8d39\u7528\u3002<\/p>\n<h4><span style=\"text-decoration: underline;\"><b>\u8d44\u4ea7\u5e73\u5747\u4f7f\u7528\u5e74\u9650\u793a\u4f8b<\/b><\/span><\/h4>\n<table style=\"height: 722px;\" border=\"0\" width=\"1070\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"458\" \/>\n<col width=\"170\" \/><\/colgroup>\n<tbody>\n<tr>\n<td class=\"oa1\" width=\"458\" height=\"13\"><strong>\u8d44\u4ea7\u7c7b\u578b<\/strong><\/td>\n<td class=\"oa1\" width=\"170\"><strong>\u5e73\u5747\u5e74\u9650\uff08\u5e74\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"oa2\" width=\"458\" height=\"13\"><strong>\u6c7d\u8f66<\/strong><\/td>\n<td class=\"oa3\" width=\"170\">\n<p style=\"text-align: center;\">8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa4\" width=\"458\" height=\"23\"><strong>\u5bb6\u5177\u4e0e\u88c5\u7f6e<\/strong><\/p>\n<div class=\"O0\"><strong>\u7a97\u5e18\u4e0e\u5730\u6bef<\/strong><\/div>\n<div class=\"O0\"><strong>\u5bb6\u5177\u3001\u7f1d\u7eab\u673a<\/strong><\/div>\n<div class=\"O0\"><strong>\u7a7a\u8c03<\/strong><\/div>\n<div class=\"O0\"><strong>\u51b0\u7bb1<\/strong><\/div>\n<\/td>\n<td class=\"oa5\" width=\"170\">\n<p style=\"text-align: center;\">5<\/p>\n<p style=\"text-align: center;\">15<\/p>\n<p style=\"text-align: center;\">8<\/p>\n<p style=\"text-align: center;\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa6\" width=\"458\" height=\"15\"><strong>\u53a8\u623f\u8bbe\u5907 (\u9910\u5177\u3001\u7535\u996d\u9505\u3001\u7535\u70ed\u6c34\u58f6\u3001\u70e4\u9762\u5305\u673a\u3001\u5496\u5561\u673a\u3001\u7164\u6c14\u7089\u3001\u62bd\u6cb9\u70df\u673a\u3001\u70e4\u7bb1\u3001\u6d17\u7897\u673a\u3001\u6d17\u8863\u673a\u3001\u70d8\u5e72\u673a\u3001\u98df\u7269\u5904\u7406\u5668\u7b49)<\/strong><\/td>\n<td class=\"oa7\" width=\"170\">\n<p style=\"text-align: center;\">6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa4\" width=\"458\" height=\"23\"><strong>\u5a31\u4e50\u4e0e\u4f11\u95f2<\/strong><\/p>\n<div class=\"O0\"><strong>\u94a2\u7434<\/strong><\/div>\n<div class=\"O0\"><strong>\u98ce\u7434<\/strong><\/div>\n<div class=\"O0\"><strong>\u7535\u89c6\u673a\u3001\u5f55\u50cf\u673a\u3001CD\/DVD\u64ad\u653e\u5668\u3001\u97f3\u54cd\u7cfb\u7edf<\/strong><\/div>\n<div class=\"O0\"><strong>\u53ef\u62c6\u5f0f\u6e38\u6cf3\u6c60\u3001\u6851\u62ff<\/strong><\/div>\n<\/td>\n<td class=\"oa5\" width=\"170\">\n<p style=\"text-align: center;\">20<\/p>\n<p style=\"text-align: center;\">10<\/p>\n<p style=\"text-align: center;\">7<\/p>\n<p style=\"text-align: center;\">15<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa6\" width=\"458\" height=\"13\"><strong>\u5176\u4ed6<\/strong><\/td>\n<td class=\"oa7\" width=\"170\">\n<p style=\"text-align: center;\">5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udccc <\/span><b>\ud83d\udccc \u6298\u51cf\u89c4\u5219\uff1a<\/b><b><br \/>\n<\/b> \u82e5\u4ee5\u4e0b\u60c5\u51b5\u4e4b\u4e00\u9002\u7528\uff0c\u53ef\u51cf\u5c11\u8ba1\u7b97\u91d1\u989d\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u798f\u5229\u63d0\u4f9b\u65f6\u95f4\u5c11\u4e8e\u4e00\u5e74\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5176\u4ed6\u5458\u5de5\u5171\u7528\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u516c\u53f8\u4e1a\u52a1\u7528\u9014\u3002<\/span><\/li>\n<\/ul>\n<h3><b>2\ufe0f\u20e3 \u56fa\u5b9a\u4ef7\u503c\u6cd5\uff08Prescribed Value Method\uff09<\/b><\/h3>\n<p>\u96c7\u4e3b\u53ef\u9009\u62e9\u4f7f\u7528\u56fa\u5b9a\u5e74\u5ea6\u91d1\u989d\u8868\uff08IRBM\u9644\u5f55\u4e8c\uff09\u6765\u8ba1\u7b97\u798f\u5229\u4ef7\u503c\u3002<\/p>\n<h4><b>\u793a\u4f8b\uff1a\u516c\u53f8\u8f66\u8f86\u798f\u5229<\/b><\/h4>\n<p>\u82e5\u96c7\u4e3b\u63d0\u4f9b\u7684\u6c7d\u8f66\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5219\u89c6\u4e3a\u79c1\u4eba\u7528\u9014\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u4e0a\u4e0b\u73ed\u5f80\u8fd4\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e76\u5b58\u653e\u5728\u5458\u5de5\u5bb6\u4e2d\uff1b<\/span><\/li>\n<\/ul>\n<p>\ud83d\udccd \u7279\u522b\u6ce8\u610f\u4e8b\u9879\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u82e5\u8f66\u8f86\u8d85\u8fc75\u5e74\uff0c\u5e74\u5ea6\u4ef7\u503c\u53ef\u51cf\u534a\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6c7d\u6cb9\u798f\u5229\u7ef4\u6301\u4e0d\u53d8\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8fdb\u53e3\u8f66\u4ee5\u5728\u9a6c\u9996\u767b\u8bb0\u5f55\u8d77\u7b97\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0d\u8bba\u79df\u8d41\u6216\u4e8c\u624b\u8f66\uff0c\u7686\u4ee5\u65b0\u8f66\u4ef7\u503c\u8ba1\u7b97\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">MTD\uff08\u6bcf\u6708\u6263\u7a0e) \u6309\u5b9e\u9645\u4f7f\u7528\u6708\u4efd\u8ba1\u7b97\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6c7d\u6cb9\u798f\u5229\u6700\u9ad8\u8c41\u514d RM6,000\uff08\u7b2c13(1)(a)\u6761\uff09\u3002<\/li>\n<\/ul>\n<h4><b>\u5176\u4ed6\u5e38\u89c1\u798f\u5229\u793a\u4f8b<\/b><\/h4>\n<table style=\"height: 516px;\" border=\"0\" width=\"1086\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"255\" \/>\n<col width=\"195\" \/>\n<col width=\"208\" \/><\/colgroup>\n<tbody>\n<tr>\n<td class=\"oa1\" width=\"255\" height=\"13\"><strong>\u798f\u5229\u7c7b\u578b<\/strong><\/td>\n<td class=\"oa2\" width=\"195\">\n<p style=\"text-align: center;\"><strong>\u6bcf\u6708\u91d1\u989d\uff08RM\uff09<\/strong><\/p>\n<\/td>\n<td class=\"oa2\" width=\"208\">\n<p style=\"text-align: center;\"><strong>\u6bcf\u5e74\u91d1\u989d\uff08RM\uff09<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"255\" height=\"13\"><strong>\u56ed\u4e01<\/strong><\/td>\n<td class=\"oa4\" width=\"195\">\n<p style=\"text-align: center;\">300<\/p>\n<\/td>\n<td class=\"oa4\" width=\"208\">\n<p style=\"text-align: center;\">3,600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"255\" height=\"13\"><strong>\u5bb6\u52a1\u4f63\u4eba<\/strong><\/td>\n<td class=\"oa6\" width=\"195\">\n<p style=\"text-align: center;\">400<\/p>\n<\/td>\n<td class=\"oa6\" width=\"208\">\n<p style=\"text-align: center;\">4,800<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"255\" height=\"13\"><strong>\u53f8\u673a<\/strong><\/td>\n<td class=\"oa4\" width=\"195\">\n<p style=\"text-align: center;\">600<\/p>\n<\/td>\n<td class=\"oa4\" width=\"208\">\n<p style=\"text-align: center;\">7,200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"255\" height=\"29\"><strong>\u5bb6\u5177<\/strong><\/p>\n<div class=\"O0\"><strong>- \u534a\u5bb6\u5177<\/strong><\/div>\n<div class=\"O0\"><strong>- \u534a\u5bb6\u5177\uff08\u542b\u7a7a\u8c03\uff0f\u5730\u6bef\uff0f\u7a97\u5e18\uff09<\/strong><\/div>\n<div class=\"O0\"><strong>- \u5168\u5bb6\u5177<\/strong><\/div>\n<\/td>\n<td class=\"oa6\" width=\"195\">\n<p style=\"text-align: center;\">70<\/p>\n<p style=\"text-align: center;\">140<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">280<\/p>\n<\/td>\n<td class=\"oa6\" width=\"208\">\n<p style=\"text-align: center;\">840<\/p>\n<p style=\"text-align: center;\">1,680<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">3,360<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"255\" height=\"28\"><strong>\u670d\u52a1\u8d39\u53ca\u5176\u4ed6\u8d26\u5355\uff08\u5982\u6c34\u7535\u8d39\u7b49\uff09<\/strong><\/td>\n<td class=\"oa4\" width=\"195\"><\/td>\n<td class=\"oa4\" width=\"208\">\n<p style=\"text-align: center;\">\u4f9d\u636e\u5b9e\u9645\u5f00\u9500\u91d1\u989d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud83d\udccc <\/span><b>\ud83d\udccc \u6309\u89c4\u5b9a\u4ef7\u503c\u51cf\u514d<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4ec5\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u5141\u8bb8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8be5\u798f\u5229\u63d0\u4f9b\u7684\u65f6\u95f4\u5c11\u4e8e\u4e00\u5e74\uff0c\u6216<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8be5\u798f\u5229\u4e0e\u53e6\u4e00\u540d\u5458\u5de5\u5171\u4eab\u3002\n(\ud83d\udeab \u6b64\u65b9\u6cd5\u4e0d\u5141\u8bb8\u56e0\u4e1a\u52a1\u7528\u9014\u800c\u51cf\u5c11\u4ef7\u503c\u3002)<\/li>\n<\/ul>\n<h2><b>\u5b9e\u7269\u798f\u5229\u7684\u514d\u7a0e\u9879\u76ee<\/b><\/h2>\n<p>\u867d\u7136\u5927\u591a\u6570\u5b9e\u7269\u798f\u5229\u5e94\u8bfe\u7a0e\uff0c\u4f46\u90e8\u5206\u9879\u76ee\u4eab\u6709\u5168\u514d\u6216\u90e8\u5206\u514d\u7a0e\uff08\u6839\u636e\u7b2c\u516d\u9644\u8868\u7b2c25\u6bb5\uff09\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u5168\u989d\u8c41\u514d<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7259\u79d1\u53ca\u533b\u7597\uff08\u542b\u4f20\u7edf\u4e0e\u4ea7\u79d1\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6258\u513f\u798f\u5229\uff08\u516c\u53f8\u6258\u513f\u6240\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u8d39\u9910\u996e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u4e0b\u73ed\u4ea4\u901a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e2\u4f53\u4fdd\u9669\u4fdd\u8d39\uff08\u610f\u5916\u4fdd\u969c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5185\u65c5\u6e38\u6d25\u8d34\uff08\u6bcf\u5e74\u6700\u591a3\u6b21\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u6298\u6263\uff08\u975e\u73b0\u91d1\u3001\u5168\u5458\u9002\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bbd\u9891\/\u624b\u673a\/PDA\uff08\u6bcf\u79cd\u8bbe\u5907\u96501\u53f0\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u4f1a\u5458\u5e74\u8d39\uff08\u516c\u53f8\u652f\u4ed8\uff09<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>\u90e8\u5206\u8c41\u514d<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u56fd\u5916\u65c5\u6e38\u6d25\u8d34\uff08\u6bcf\u5e74\u6700\u9ad8RM3,000\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6d88\u8d39\u54c1\u6298\u6263\uff08\u6700\u9ad8RM1,000\uff09<br \/>\n<b><br \/>\n<\/b><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\">\u5b9e\u7269\u798f\u5229\uff08BIK\uff09 vs \u73b0\u91d1\u6027\u798f\u5229\uff08Perquisite\uff09<\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>\u6807\u51c6<\/b><\/td>\n<td><b>\u5b9e\u7269\u798f\u5229\uff08BIK\uff09<\/b><\/td>\n<td><b>\u73b0\u91d1\u6027\u798f\u5229\uff08Perquisite\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53ef\u5151\u6362\u6027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u80fd\u5151\u6362\u4e3a\u73b0\u91d1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ef\u5151\u6362\u4e3a\u73b0\u91d1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u6743\u5f52\u5c5e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u96c7\u4e3b\u4fdd\u7559\u6240\u6709\u6743<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5458\u5de5\u83b7\u5f97\u6240\u6709\u6743<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u793a\u4f8b\uff1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u516c\u53f8\u8f66 \/ \u4f4f\u5bbf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u73b0\u91d1\u793c\u7269 \/ \u514d\u8d39\u8d44\u4ea7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5904\u7406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(1)(b)\u6761<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(1)(a)\u6761<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5b9e\u7269\u798f\u5229\u987b\u6839\u636e\u7b2c13(1)(b)\u6761\u8bfe\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8bc4\u4f30\u65b9\u6cd5\u5305\u62ec\u516c\u5f0f\u6cd5\u4e0e\u56fa\u5b9a\u4ef7\u503c\u6cd5\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u90e8\u5206\u9879\u76ee\u4eab\u6709\u7a0e\u52a1\u8c41\u514d\u4ee5\u9f13\u52b1\u5458\u5de5\u798f\u5229\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u96c7\u4e3b\u5e94\u4fdd\u5b58\u6240\u6709\u76f8\u5173\u51ed\u8bc1\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9075\u5b88\u516c\u544a\u7b2c11\/2019\u53f7\u4ee5\u907f\u514d\u5c11\u62a5\u98ce\u9669\u3002<\/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>","protected":false},"excerpt":{"rendered":"<p>Understanding Benefits in Kind (BIK) in Malaysia In Malaysia, Benefits in Kind (BIK) are part of an employee\u2019s gross income from employment, as defined under the Income Tax Act 1967 (ITA). This guide explains the benefits in kind Malaysia tax treatment, based on Public Ruling No. 11\/2019, issued by the Inland Revenue Board of Malaysia [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6867,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Benefits in Kind Malaysia Tax Treatment | Public Ruling 11\/2019 - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn the Malaysia tax treatment of Benefits in Kind (BIK) under Public Ruling No. 11\/2019. 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