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 […]
Insentif R&D Malaysia: Elaun Bangunan Industri & Elaun Modal
Introduction Malaysia R&D incentives are designed to encourage companies to invest in research and development activities. Under the Income Tax Act 1967, businesses can benefit from Industrial Building Allowance (IBA) and Capital Allowances (CA) for qualifying R&D expenditure. These incentives reduce taxable income while supporting innovation and growth. Types of R&D Incentives in Malaysia Industrial […]
Aktiviti Penyelidikan dan Pembangunan yang Layak Malaysia
Introduction A qualifying research and development activity in Malaysia must meet specific criteria under section 2 of the Income Tax Act 1967. Since 28 December 2018, only activities that fulfil all requirements are considered as qualifying R&D, which entitles companies to claim R&D tax incentives. What is a Qualifying Research and Development Activity? To be […]
Enhanced AIE Malaysia: Insentif Cukai untuk Pengeksport
Introduction Enhanced AIE Malaysia provides powerful tax incentives for exporters who achieve significant growth, enter new markets, or receive excellence awards. Under the Income Tax Act 1967, companies can enjoy exemptions ranging from 30% to 100% of statutory income, helping reduce tax costs while boosting international trade. What is Enhanced AIE? Enhanced AIE is an […]
Cukai Jualan Malaysia – Panduan kepada Akta Cukai Jualan 2018
Introduction Sales Tax Malaysia is governed under the Sales Tax Act 2018, which replaced the Goods and Services Tax (GST) Act 2014 on 1 September 2018. Unlike GST, which was a multi-stage tax, sales tax is a single-stage tax, charged only at the point of import or the sale of manufactured goods. Scope of […]
