Penjelasan Akta Cukai Aktiviti Perniagaan Labuan
Introduction The Labuan Business Activity Tax Act (LBATA) is a key tax legislation in Malaysia that governs Labuan entities. Under this Act, entities carrying out Labuan business activities are taxed according to LBATA, while those outside its scope fall under the Income Tax Act 1967. What is a Labuan Business Activity? A Labuan business activity […]
Cukai Syarikat Labuan Malaysia: Peraturan, Manfaat & Kerangka
Introduction Labuan company taxation Malaysia plays a crucial role in positioning Labuan as a competitive international business and financial hub. Since 1990, Labuan has evolved from being labeled a tax haven to becoming a regulated International Business and Financial Centre (IBFC) under strict global tax standards. What is Labuan? Labuan is a federal territory of […]
Percukaian Pemegang Unit Dana Amanah di Malaysia
Introduction Taxation of unit holders of unit trust funds in Malaysia is governed by the Income Tax Act 1967. Unit holders are taxed differently based on their residency status, type of income received, and category of investor. This article explains how taxable and non-taxable distributions are treated, applicable tax rates, and exemptions for unit holders. […]
Percukaian Amanah Hartanah di Malaysia (Bukan REIT)
Introduction The taxation of property trusts in Malaysia is governed by the Income Tax Act 1967 (ITA). Property trusts that do not qualify as Real Estate Investment Trusts (REITs) or Property Trust Funds (PTFs) are subject to specific rules on rental income, capital allowances, and special deductions. This guide explains the tax treatment and deductions […]
Panduan Lengkap Percukaian Amanah Saham di Malaysia
Introduction Taxation of a unit trust in Malaysia is governed by the Income Tax Act 1967 (ITA). This article explains the residence status of a unit trust, deductible expenses, and special deductions under Malaysian tax law. Residence Status of a Unit Trust Under subsection 61(3) of the ITA, a unit trust is considered a resident […]
Gambaran Keseluruhan Unit Amanah Malaysia: Jenis & Peranan
Introduction A Malaysia Unit Trust Overview helps investors understand how collective investment funds operate. In Malaysia, unit trusts allow individuals to pool money into diversified portfolios managed by professionals. This guide explains their structure, stakeholders, and types. What is a Unit Trust? A unit trust is a collective investment scheme where funds from multiple investors […]
Panduan Pengecualian Duti Setem Malaysia
Introduction Malaysia stamp duty relief provides exemptions or reductions on certain transactions to reduce tax burden and encourage restructuring or family property transfers. Governed under the Stamp Act 1949, relief applies to cases such as transfers between family members, REITs, corporate reconstruction, and associated companies. Stamp Duty Relief for Family Transfers i. Transfer Between Spouses […]
Malaysia Stamp Duty Assessment
Introduction Malaysia stamp duty assessment ensures property and share transfers are taxed fairly. Administered by the Inland Revenue Board (LHDN), assessment rules prevent undervaluation and tax evasion. Liability to Pay Stamp Duty Assessment is the responsibility of the buyer or transferee. Once assessed, the duty cannot be revoked, but appeals are allowed. Stages of Real […]
Kadar Duti Setem Malaysia: Harta & Saham
Introduction Malaysia stamp duty rates determine how much tax is payable on property transfers and share transactions. Governed by the Stamp Act 1949, stamp duty applies based on transaction value or market value, whichever is higher. Stamp Duty Rates on Real Property The stamp duty for transfer of real property is progressive: Transaction Value Stamp […]
Duti Setem Malaysia: Jenis dan Rawatan Cukai
Introduction Malaysia stamp duty is a tax imposed on written instruments rather than transactions. Governed by the Stamp Act 1949, it applies to legal, commercial, and financial documents. The person liable to pay is determined by the Third Schedule of the Act. Types of Stamp Duty Fixed Duty Fixed duty is charged without considering the […]
