继马来西亚财政部（“MOF”）在2021年12月30日宣布的马来西亚境外收入的公告之后，该指令已立法。
Further to the Ministry of Finance (“MOF”)’s announcement on 30 December 2021, the long awaited Orders on FSI received in Malaysia have been gazetted.
在2022年1月1日 至2026年12月31日期间在马来西亚收到的以下境外收入将继续被豁免：
The following FSI which is brought into Malaysia from 1 January 2022 to 31 December 2026 will remain exempt from Malaysian income tax:
项目 Item |
居民纳税人的类别 Category of Resident Taxpayers |
豁免境外收入的类型 Type of Foreign Income Exempted |
(a) |
个人 Individuals |
根据《1967年所得税法令》第4条规定的收入（不包括来自马来西亚合伙企业的收入）
All classes of income under Section 4 of the Income Tax Act, 1967 (excluding a source of income from a partnership business in Malaysia) |
(b) |
· 根据《2016年公司法令》下注册或成立的公司
Companies incorporated or registered under the Companies Act 2016
· 根据《2012年有限责任合伙企业法令》下注册的有限责任合伙企业
Limited Liability Partnerships registered under the Limited Liability Partnerships Act 2012
· 纳税人汇入从马来西亚合伙企业中所获得的境外股息
Individuals who brought into Malaysia foreign sourced dividends in relation to a partnership business in Malaysia
（不包括从事银行，保险，航运及航空业务的企业）
(excluding those carrying on the business of banking, insurance, or sea or air transport) |
股息 Dividend income
|
以上境外收入的税务豁免须符合以下条件：
The exemption of the said foreign income would be subjected to the fulfillment of the following conditions:
项目 Item |
条件 Conditions |
(a) |
根据原属司法管辖区的法律，该收入已被征收与所得税类似的税款。
The income has been subjected to tax of a similar character to income tax under the law of the originating jurisdiction. |
(b) |
1. 根据原属司法管辖区的法律，该收入已被征收与所得税类似的税款税；和
The income has been subjected to tax of a similar character to income tax under the law of the originating jurisdiction; and
2. 原属管辖权征收的最高税率不低于15%。
The highest rate of tax charged by the originating jurisdiction is not less than 15%. |
根据已发布的豁免法令，此豁免需要符合马来西亚税务局（“MIRB“）即将颁布的特定指南并符合马来西亚财政部的指定条件。当直属控股公司支付股息给马来西亚居民时，需要符合在原属管辖权征收最低税率15%。迄今为止，马来西亚税务局尚未发布该指南。
Based on the Orders, the exemptions are subject to compliance with the conditions imposed by the MOF as specified in the guidelines to be issued by the Malaysian Inland Revenue Board (“MIRB”). This will be particularly important in meeting the minimum 15% tax rate charged by the originating jurisdiction where dividends are paid to a Malaysian resident through intermediate holding companies. The guidelines have not been issued by the MIRB to date.
此外，任何有关符合资格纳税人的豁免收入的减免将被忽略。
Further, any deduction in relation to the income exempted shall be disregarded in ascertaining the chargeable income of the qualifying person.
此法令可从上方链接获取。
The Orders may be accessed from the links above.
如果您有任何疑问或需进一步的说明，您可电邮或联络我们的马来西亚中国客户团队成员：
Should you have any questions or require further clarification, please do not hesitate to email or contact any of our China Business Practice team:
欧莉君 - 税务总监 |
黄凯贤 - 税务副总监 |
许禛文 – 税务副经理 |
涂伟杰 - 税务副经理 |
