{"id":6786,"date":"2025-11-21T15:34:13","date_gmt":"2025-11-21T07:34:13","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6786"},"modified":"2025-11-27T09:43:40","modified_gmt":"2025-11-27T01:43:40","slug":"tax-treatment-of-limited-liability-partnership-in-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/tax-treatment-of-limited-liability-partnership-in-malaysia\/","title":{"rendered":"Rawatan Cukai Perkongsian Liabiliti Terhad di Malaysia"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6787\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg\" alt=\"Tax Treatment of Limited Liability Partnership in Malaysia\" width=\"2960\" height=\"1974\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-2048x1366.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p>Rawatan cukai bagi Perkongsian Liabiliti Terhad (LLP) di Malaysia dikawal oleh Akta Cukai Pendapatan 1967 (ITA) dan Akta LLP 2012 (LLPA).<br \/>\nLLP menggabungkan fleksibiliti perkongsian dengan perlindungan liabiliti terhad dan dikenakan cukai sebagai entiti berasingan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kadar Cukai LLP di Malaysia<\/b><\/span><\/h2>\n<p class=\"translation-block\">LLP dikenakan cukai pada kadar standard 24% atas pendapatan boleh cukai.<\/p>\n<p><span style=\"font-weight: 400;\">Namun, LLP pemastautin tertentu layak mendapat kadar cukai keutamaan jika memenuhi semua syarat berikut:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah sumbangan modal \u2264 RM2.5 juta pada awal tempoh asas;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan kasar perniagaan \u2264 RM50 juta setahun; dan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">LLP tersebut pemastautin di Malaysia.<\/li>\n<\/ol>\n<p><b>Kadar cukai yang dikenakan:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% bagi RM150,000 pertama;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">17% bagi RM600,000 pertama;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">24% bagi baki pendapatan boleh cukai.<\/span><\/li>\n<\/ul>\n<p>\u26a0\ufe0f Kadar ini tidak terpakai jika:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lebih 50% modal LLP dimiliki oleh syarikat;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LLP memiliki lebih 50% saham biasa syarikat lain; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kedua-duanya dikawal oleh syarikat yang sama.<\/span><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Potongan Gaji Rakan Kongsi<\/b><\/span><\/h2>\n<p>Di bawah Seksyen 33(1) ITA, bayaran imbuhan kepada rakan kongsi (gaji asas dan elaun tetap) hanya boleh ditolak jika digunakan sepenuhnya untuk menjana pendapatan.<\/p>\n<p><span style=\"font-weight: 400;\">Untuk layak mendapat potongan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Semua terma bayaran mesti dinyatakan dalam Perjanjian LLP (Seksyen 39);<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Sebarang perubahan atau rakan kongsi baru memerlukan perjanjian tambahan.<\/li>\n<\/ul>\n<p>Jika tidak, bayaran tersebut tidak boleh ditolak cukai.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Perbelanjaan Penubuhan<\/b><\/span><\/h2>\n<p>Secara amnya, perbelanjaan penubuhan tidak boleh ditolak kerana bersifat modal.<\/p>\n<p>Namun, LLP dengan modal \u2264 RM2.5 juta boleh menuntut potongan cukai sekali bagi perbelanjaan penubuhan dalam tahun taksiran berkenaan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kerugian dan Elaun Modal<\/b><\/span><\/h2>\n<p class=\"translation-block\">Apabila perkongsian biasa atau syarikat ditukar kepada LLP di bawah Seksyen 29 atau 30 LLPA, ia dianggap meneruskan perniagaan yang sama.<\/p>\n<h3><b>1\ufe0f\u20e3 Kerugian Larasan<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kerugian perniagaan semasa boleh dibawa ke hadapan untuk ditolak dengan keuntungan masa depan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kerugian tidak diserap boleh dibawa ke hadapan sehingga 10 tahun (YA2019\u2013YA2028).<\/li>\n<\/ul>\n<h3><b>2\ufe0f\u20e3 Elaun Modal<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elaun yang tidak diserap boleh dibawa ke hadapan ke Tahun Taksiran (YA) yang akan datang.<\/span><\/li>\n<li aria-level=\"1\" class=\"translation-block\">Walau bagaimanapun, LLP tidak boleh menuntut elaun modal ke atas aset yang telah dituntut oleh rakan kongsi atau syarikat dalam Tahun Taksiran (YA) yang sama semasa penukaran.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">LLP boleh mula menuntut elaun pada Tahun Taksiran (YA) yang berikutnya.<\/li>\n<\/ul>\n<h3><b>3\ufe0f\u20e3 Perbelanjaan Layak (QPE) bagi Aset Dipindah<\/b><\/h3>\n<p>Pemindahan aset semasa penukaran dianggap sebagai pemindahan kawalan. QPE LLP bersamaan dengan baki perbelanjaan (RE) aset dipindahkan \u2014 bukan nilai pasaran.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Aset Nilai Kecil<\/b><\/span><\/h2>\n<p class=\"translation-block\">Di bawah Perenggan 19A Jadual 3 ITA, LLP boleh menuntut 100% elaun modal bagi aset bernilai \u2264 RM2,000 setiap satu.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Agihan Keuntungan kepada Rakan Kongsi<\/b><\/span><\/h2>\n<p>Menurut Perenggan 12C Jadual 6 ITA, keuntungan yang diagihkan kepada rakan kongsi adalah dikecualikan cukai.<br \/>\nTiada cukai pegangan dikenakan atas agihan keuntungan LLP kepada rakan kongsi.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li>LLP dikenakan cukai sebagai entiti berasingan di bawah ITA 1967;<\/li>\n<li><span style=\"font-weight: 400;\">LLP pemastautin boleh menikmati kadar 15%, 17%, 24%;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Gaji rakan kongsi hanya boleh ditolak jika dinyatakan dalam perjanjian LLP;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Kerugian boleh dibawa ke hadapan selama 10 tahun;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Agihan keuntungan kepada rakan kongsi adalah bebas cukai.<\/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>","protected":false},"excerpt":{"rendered":"<p>Introduction The tax treatment of Limited Liability Partnership (LLP) in Malaysia is governed by the Income Tax Act 1967 (ITA) and the Limited Liability Partnerships Act 2012 (LLPA). LLPs combine the flexibility of a partnership with the protection of limited liability, and are taxed as separate legal entities. Understanding their tax obligations helps ensure compliance [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6787,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6786","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax treatment of limited liability partnership in malaysia - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution\" \/>\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\/ms\/tax-treatment-of-limited-liability-partnership-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax treatment of limited liability partnership in malaysia - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/tax-treatment-of-limited-liability-partnership-in-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-21T07:34:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T01:43:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2960\" \/>\n\t<meta property=\"og:image:height\" content=\"1974\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Tax treatment of limited liability partnership in malaysia\",\"datePublished\":\"2025-11-21T07:34:13+00:00\",\"dateModified\":\"2025-11-27T01:43:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/\"},\"wordCount\":685,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/business-partners-handshake-international-business-concept-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/\",\"name\":\"Tax treatment of limited liability partnership in malaysia - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/business-partners-handshake-international-business-concept-scaled.jpg\",\"datePublished\":\"2025-11-21T07:34:13+00:00\",\"dateModified\":\"2025-11-27T01:43:40+00:00\",\"description\":\"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/business-partners-handshake-international-business-concept-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/business-partners-handshake-international-business-concept-scaled.jpg\",\"width\":2960,\"height\":1974,\"caption\":\"Tax Treatment of Limited Liability Partnership in Malaysia\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-treatment-of-limited-liability-partnership-in-malaysia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax treatment of limited liability partnership in malaysia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax treatment of limited liability partnership in malaysia - ANC Group","description":"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/ms\/tax-treatment-of-limited-liability-partnership-in-malaysia\/","og_locale":"ms_MY","og_type":"article","og_title":"Tax treatment of limited liability partnership in malaysia - ANC Group","og_description":"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution","og_url":"https:\/\/ancgroup.biz\/ms\/tax-treatment-of-limited-liability-partnership-in-malaysia\/","og_site_name":"ANC Group","article_published_time":"2025-11-21T07:34:13+00:00","article_modified_time":"2025-11-27T01:43:40+00:00","og_image":[{"width":2960,"height":1974,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"Written by":"songliew","Est. reading time":"4 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Tax treatment of limited liability partnership in malaysia","datePublished":"2025-11-21T07:34:13+00:00","dateModified":"2025-11-27T01:43:40+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/"},"wordCount":685,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/","url":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/","name":"Tax treatment of limited liability partnership in malaysia - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg","datePublished":"2025-11-21T07:34:13+00:00","dateModified":"2025-11-27T01:43:40+00:00","description":"Understand the tax treatment of Limited Liability Partnership (LLP) in Malaysia, including tax rates, partner remuneration, capital allowances, and profit distribution","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/"]}]},{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-partners-handshake-international-business-concept-scaled.jpg","width":2960,"height":1974,"caption":"Tax Treatment of Limited Liability Partnership in Malaysia"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/tax-treatment-of-limited-liability-partnership-in-malaysia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Tax treatment of limited liability partnership in malaysia"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/ms\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/comments?post=6786"}],"version-history":[{"count":6,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6786\/revisions"}],"predecessor-version":[{"id":7097,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6786\/revisions\/7097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media\/6787"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media?parent=6786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/categories?post=6786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/tags?post=6786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}