{"id":6874,"date":"2025-11-24T15:44:50","date_gmt":"2025-11-24T07:44:50","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6874"},"modified":"2025-11-27T09:24:30","modified_gmt":"2025-11-27T01:24:30","slug":"value-of-living-accommodation-malaysia-tax-treatment-public-ruling-3-2005","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/value-of-living-accommodation-malaysia-tax-treatment-public-ruling-3-2005\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u96c7\u4e3b\u63d0\u4f9b\u4f4f\u5bbf\u798f\u5229\u7684\u7a0e\u52a1\u5904\u7406 | \u516c\u544a\u7b2c3\/2005\u53f7"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6875\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg\" alt=\"value of living accommodation malaysia tax treatment\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h1><b>\u9a6c\u6765\u897f\u4e9a\u96c7\u4e3b\u63d0\u4f9b\u4f4f\u5bbf\u798f\u5229\u00a0<\/b><\/h1>\n<p>\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\u7b2c13(1)(c)\u6761\uff0c\u96c7\u4e3b\u63d0\u4f9b\u7684\u4f4f\u5bbf\uff08Value of Living Accommodation\uff0c\u7b80\u79f0 VOLA\uff09 \u88ab\u89c6\u4e3a\u96c7\u5458\u4ece\u96c7\u4f63\u4e2d\u83b7\u5f97\u7684\u798f\u5229\u3002<br \/>\n\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u53d1\u5e03\u7684\u516c\u544a\u7b2c3\/2005\u53f7\uff08Public Ruling No. 3\/2005\uff09\uff0c\u8fd9\u5c5e\u4e8e\u4e00\u79cd\u5b9e\u7269\u798f\u5229\uff08Benefit-in-Kind, BIK\uff09\uff0c\u867d\u7136\u4e0d\u80fd\u8f6c\u6362\u6210\u73b0\u91d1\uff0c\u4f46\u4ecd\u9700\u7eb3\u7a0e\u3002<\/p>\n<h2><b>\u4ec0\u4e48\u662f\u96c7\u4e3b\u63d0\u4f9b\u4f4f\u5bbf\uff08VOLA\uff09\uff1f<\/b><\/h2>\n<p>\u5f53\u96c7\u4e3b\u4e3a\u96c7\u5458\u63d0\u4f9b\u4f4f\u623f\u6216\u4f4f\u5bbf\u4f5c\u4e3a\u96c7\u4f63\u6761\u4ef6\u7684\u4e00\u90e8\u5206\u65f6\uff0c\u5373\u4ea7\u751fVOLA\u3002<br \/>\n\u82e5\u540c\u65f6\u63d0\u4f9b\u5bb6\u5177\uff0c\u5176\u4ef7\u503c\u987b\u6392\u9664\u5728VOLA\u4e4b\u5916\uff0c\u56e0\u4e3a\u5bb6\u5177\u5df2\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(1)(b)\u6761\u5355\u72ec\u5f81\u7a0e\u3002<\/p>\n<p>\ud83d\udccc \u82e5\u4f4f\u5bbf\u5728\u5e74\u5ea6\u4e2d\u671f\u63d0\u4f9b\uff08\u5c11\u4e8e12\u4e2a\u6708\uff09\uff0c\u5219VOLA\u987b\u6309\u63d0\u4f9b\u671f\u95f4\u6bd4\u4f8b\u5206\u644a\uff0c\u800c\u975e\u5b9e\u9645\u5c45\u4f4f\u65f6\u95f4\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u7c7b\u522b\u4e00\uff1a\u666e\u901a\u96c7\u5458\u6216\u670d\u52a1\u8463\u4e8b\uff08Service Director\uff09<\/b><\/span><\/h2>\n<p>\u201c\u670d\u52a1\u8463\u4e8b\u201d\u6307\u4ee5\u7ba1\u7406\u6216\u6280\u672f\u804c\u52a1\u53d7\u96c7\uff0c\u5e76\u6301\u6709\u516c\u53f8\u4e0d\u8d85\u8fc75%\u666e\u901a\u80a1\u7684\u8463\u4e8b\u3002<\/p>\n<p>VOLA\u7684\u8ba1\u7b97\u65b9\u6cd5\u4e3a\u4ee5\u4e0b\u4e24\u8005\u4e2d\u8f83\u4f4e\u8005\uff1a<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> 1\ufe0f\u20e3 \u4f4f\u5bbf\u7684\u5b9a\u4e49\u4ef7\u503c\uff08Defined Value\uff09\uff1b\u6216<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> 2\ufe0f\u20e3 \u96c7\u4f63\u6536\u5165\u7b2c13(1)(a)\u6bb5\uff08\u4e0d\u5305\u62ecESOS\uff09\u768430%\u3002<\/span><\/p>\n<h3><b><i>\u5b9a\u4e49\u4ef7\u503c\u53ef\u51cf\u5c11\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/i><\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5176\u4ed6\u96c7\u5458\u5171\u4eab\u4f4f\u5bbf\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90e8\u5206\u4f4f\u5bbf\u7528\u4e8e\u4e1a\u52a1\u7528\u9014\u3002<\/span><\/li>\n<\/ul>\n<p>\ud83d\udca1 \u4f8b\u5982\uff1a\u4f4f\u5bbf\u4ef7\u503cRM2,000\uff0c\u5176\u4e2d20%\u7528\u4e8e\u4e1a\u52a1\uff0c\u5219\u4ec5RM1,600\u9700\u7eb3\u7a0e\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u7c7b\u522b\u4e8c\uff1a\u53d7\u63a7\u516c\u53f8\u8463\u4e8b\uff08Controlled Company Director\uff09<\/b><\/span><\/h2>\n<p>\u201c\u53d7\u63a7\u516c\u53f8\u8463\u4e8b\u201d\u5305\u62ec\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u4efb\u8463\u4e8b\u804c\u4f4d\u8005\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u6307\u793a\u5e38\u88ab\u516c\u53f8\u8463\u4e8b\u9075\u4ece\u8005\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u8005\uff1a<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u4e3a\u516c\u53f8\u7ecf\u7406\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u4ece\u516c\u53f8\u8d44\u91d1\u4e2d\u9886\u53d6\u85aa\u916c\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u5355\u72ec\u6216\u4e0e\u5173\u8054\u8005\uff08\u4f9dITA\u7b2c139(7)\u6761\u5b9a\u4e49\uff09\u6301\u6709\u6216\u63a7\u523620%\u6216\u4ee5\u4e0a\u516c\u53f8\u666e\u901a\u80a1\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"translation-block\">\u6b64\u7c7b\u8463\u4e8b\u7684VOLA\u4ee5\u4f4f\u5bbf\u7684\u5b9a\u4e49\u4ef7\u503c\u4e3a\u8ba1\u7b97\u57fa\u7840\uff0c\u4e14\u4ec5\u80fd\u5728\u4e0e\u4ed6\u4eba\u5171\u4eab\u4f4f\u5bbf\u65f6\u51cf\u5c11\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u7c7b\u522b\u4e09\uff1a\u5bbf\u820d\u6216\u7c7b\u4f3c\u4f4f\u5bbf<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f4f\u5bbf\u4e3a\u4ee5\u4e0b\u7c7b\u578b\u65f6\uff1a<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> a) \u9152\u5e97\u3001\u5bbf\u820d\u6216\u7c7b\u4f3c\u5efa\u7b51\uff1b<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> b) \u4f4d\u4e8e\u79cd\u690d\u56ed\u6216\u68ee\u6797\u5730\u533a\uff1b<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> c) \u4f4d\u4e8e\u8bfe\u7a0e\u533a\u57df\u4f46\u4e0d\u9700\u7f34\u7eb3\u5730\u7a0e\u7684\u623f\u4ea7\uff1b<\/p>\n<p>\u5219VOLA\u6309\u96c7\u4f63\u6536\u5165\u7b2c13(1)(a)\u6bb5\uff08\u4e0d\u5305\u62ecESOS\uff09\u76843%\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002<\/p>\n<h2><b>\u6839\u636e\u7b2c38\u6761\u7684\u6263\u9664\u9879\u76ee\uff08Section 38 ITA\uff09<\/b><\/h2>\n<p>\u82e5\u96c7\u4e3b\u63d0\u4f9b\u5168\u914d\u5bb6\u5177\u7684\u4f4f\u5bbf\uff0c\u4e14\u5176\u4ef7\u503c\u8ba1\u5165\u96c7\u5458\u603b\u6536\u5165\uff0c\u96c7\u5458\u53ef\u6839\u636e\u7b2c38\u6761\u7533\u8bf7\u4ee5\u4e0b\u6263\u9664\uff1a<\/p>\n<p><span style=\"font-weight: 400;\">\u2705 \u96c7\u5458\u652f\u4ed8\u7684\u623f\u79df\uff08\u542b\u4f4f\u5bbf\u53ca\u5bb6\u5177\u90e8\u5206\uff09\uff1b<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 \u82e5\u7531\u96c7\u5458\u627f\u62c5\u7684\u5730\u7a0e\u3001\u4fdd\u9669\u3001\u7ef4\u4fee\u4e0e\u4fdd\u517b\u8d39\u7528\u3002<\/span><\/p>\n<p>\u8fd9\u4e9b\u6263\u9664\u4ec5\u9650\u4e8e\u4e0e\u4f4f\u5bbf\u76f8\u5173\u7684\u5e94\u7a0e\u4ef7\u503c\u90e8\u5206\u3002<\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">VOLA \u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(1)(c)\u6761\u9700\u7eb3\u7a0e\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0d\u540c\u8eab\u4efd\uff08\u96c7\u5458\u3001\u670d\u52a1\u8463\u4e8b\u3001\u53d7\u63a7\u516c\u53f8\u8463\u4e8b\uff09\u9002\u7528\u4e0d\u540c\u8ba1\u7b97\u65b9\u5f0f\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u82e5\u4f4f\u5bbf\u5171\u4eab\u6216\u7528\u4e8e\u4e1a\u52a1\uff0c\u53ef\u51cf\u4f4e\u5e94\u7a0e\u989d\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c7\u5458\u53ef\u4f9d\u636e\u7b2c38\u6761\u7533\u8bf7\u79df\u91d1\u53ca\u7ef4\u4fee\u8d39\u7528\u6263\u9664\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4fdd\u7559\u5b8c\u6574\u6587\u4ef6\u4e0e\u8bb0\u5f55\uff0c\u4ee5\u5907LHDN\u67e5\u6838\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>Value of Living Accommodation (VOLA) in Malaysia\u00a0 Under Section 13(1)(c) of the Income Tax Act 1967 (ITA), the Value of Living Accommodation (VOLA) refers to the benefit provided by an employer to an employee in the form of housing or accommodation. According to Public Ruling No. 3\/2005 issued by the Inland Revenue Board of Malaysia [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6875,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6874","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>Value of Living Accommodation Malaysia | Public Ruling 3\/2005<\/title>\n<meta name=\"description\" content=\"Learn about Malaysia\u2019s tax treatment for Value of Living Accommodation (VOLA) under Section 13(1)(c) and Public Ruling No. 3\/2005.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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