Tax Developments (Mandarin Version)

关于境外收入的税收处理指南

Guidelines on Tax Treatment in relation to Income which is Received from Abroad

马来西亚税务局于 2022 年 9 月 29 日已发布“关于境外收入的税收处理指南”。该指南解释了什么是境外收入、如何在马来西亚对其征税以及可获得的任何减免或抵免。

The Malaysian Inland Revenue Board (“MIRB”) has issued its “Guidelines on Tax Treatment in relation to Income which is Received from Abroad” on 29 September 2022.  This Guidelines explain what constitutes foreign source income and how it would be taxed in Malaysia as well as any deductions or relief available.

上述指南（仅提供马来语版本）和税务快报可通过点击以上链接获得：

The MIRB’s Guidelines, which are only available in the Malay language, and the KPMG Tax Whiz can be accessed via the above links.

 

其他税务发展

税务发展月刊是为了确保您能够更及时地收到最新的税务发展。

The monthly tax developments aim to provide tax updates to your organization in a more timely manner. 

我们很高兴地通知您最新的显著税务发展。

We are pleased to highlight some of the notable tax updates and developments since the last update. 

上述税务更新可通过点击以下链接获得：

The relevant tax changes can be accessed via the above link. 

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 电话: +603 7721 7284 lichinaw@kpmg.com.my	黄凯贤 - 税务副总监 电话: +603 7721 7278 kaixianng@kpmg.com.my
许禛文 – 税务副经理 电话: +603 7721 7375 chenboonkhor@kpmg.com.my	涂伟杰 - 税务副经理 电话: +603 7721 7242 weekiattoh@kpmg.com.my