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8/9/2019 Basis of Malaysia Income Tax
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BASIS OF MALAYSIABASIS OF MALAYSIA
INCOME TAXINCOME TAX
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CHARGING SECTIONCHARGING SECTION
SEC. 3 ITA 1967;SEC. 3 ITA 1967;
– ““Subje! !" #$% &$ #"'%#$e (&!) !)&* #! + #Subje! !" #$% &$ #"'%#$e (&!) !)&* #! + #
!#, !" be -$"($ #* &$"e !#, *)#// be!#, !" be -$"($ #* &$"e !#, *)#// be
)#'0e% "' e#))#'0e% "' e#) 2e#' #**e**e$! Y4A5
2e#' #**e**e$! Y4A5 u"$u"$!)e!)e &$"e&$"e " #$2" #$2 e'*"$
e'*"$ #'u&$0 &$#'u&
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%e'&e% '" M#/#2*%e'&e% '" M#/
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2*.8.
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SORCES OF INCOMESORCES OF INCOME
SEC. :+ ITA 1967;SEC. :+ ITA 1967;
#5#5 G#&$ "' '"&! &$"e5 '" # bu*&$e**;G#&$ "' '"&! &$"e5 '" # bu*&$e**;
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e5e5
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#&!#/@#&!#/@
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SCO
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T)e !e''&!"'/ "' %e'&e% b#*&*T)e !e''&!"'/ "' %e'&e% b#*&*
A// &$"e !)#! #'&*e* (&!)&$ # #'!&u/#' !e''&!"'2 A// &$"e !)#! #'&*e* (&!)&$ # #'!&u/#' !e''&!"'2"' "u$!'2 ("u/% be !#,#b/e."' "u$!'2 ("u/% be !#,#b/e.
I$"e #'&*e* "u!*&%e !)e b"'%e' &* $"! *ubje!I$"e #'&*e* "u!*&%e !)e b"'%e' &* $"! *ubje!
!" !#,; #$%!" !#,; #$% A$2 &$"e #'&*&$0 "e'*e#* #$% b'"u0)! b#- A$2 &$"e #'&*&$0 "e'*e#* #$% b'"u0)! b#-&$!" !)e "u$!'2 ("u/% #/*" be 'ee " !#,.&$!" !)e "u$!'2 ("u/% #/*" be 'ee " !#,.
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&**ue;>? e>"e'e &$"e@@@@&**ue;>? e>"e'e &$"e@@@@
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T)e ("'/% &$"e b#*&*T)e ("'/% &$"e b#*&*
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T)e ue*!&"$ " 'e&!!&$0 &$"e &$!" # "u$!'2T)e ue*!&"$ " 'e&!!&$0 &$"e &$!" # "u$!'2&* $"! 'e/e#$!.&* $"! 'e/e#$!.
T)e *"e " )#'0e &* b#*e% "$ !)e &!&e$*)&T)e *"e " )#'0e &* b#*e% "$ !)e &!&e$*)&#$% 'e*&%e$e *!#!u* " # !#,#2e'.#$% 'e*&%e$e *!#!u* " # !#,#2e'.
Reu&'e* "'e 'e*"u'e* &$ !e' " #$"(e'Reu&'e* "'e 'e*"u'e* &$ !e' " #$"(e'" !#, #u!)"'&!&e* !" e$*u'e !#,#2e' 'e"'! !)e&'" !#, #u!)"'&!&e* !" e$*u'e !#,#2e' 'e"'! !)e&'("'/%(&%e &$"e.("'/%(&%e &$"e.
E,#/e SA+ A? %"ub/e !#,#!&"$ – Mu*! )#e %"ub/e !#,#!&"$ #0'eee$!Mu*! )#e %"ub/e !#,#!&"$ #0'eee$!
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T)e J%e'&e% #$% 'ee&e% &$K b#*&*T)e J%e'&e% #$% 'ee&e% &$K b#*&*
I'"ee$! b#*&*.I'"ee$! b#*&*.
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I$"e b'"u0)! &$!" !)e "u$!'2 '"I$"e b'"u0)! &$!" !)e "u$!'2 '""e'*e#* ("u/% be !#,#b/e."e'*e#* ("u/% be !#,#b/e.
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S!&// &**ue " %"ub/e !#,#!&"$ #'&*e*.S!&// &**ue " %"ub/e !#,#!&"$ #'&*e*.
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M#/#2* #$% 'ee&e% &$ M#/#2* '" "u!*&%eM#/#2* #$% 'ee&e% &$ M#/#2* '" "u!*&%eM#/#2* "'e&0$ *"u'e " &$"e 'ee&e% &$M#/#2* "'e&0$ *"u'e " &$"e 'ee&e% &$
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Je'*"$K.Je'*"$K.
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T'u*! b"%2T'u*! b"%2 > >
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*#e #* &$%&&%u#/K* *#/e% '#!e5*#e #* &$%&&%u#/K* *#/e% '#!e5C">"e'#!&e *"&e!2 > > *#/e% '#!e+C">"e'#!&e *"&e!2 > > *#/e% '#!e+%&e'e$! '" &$%&&%u#/K* *#/e% '#!e5%&e'e$! '" &$%&&%u#/K* *#/e% '#!e5
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B#*&* " A**e**e$!B#*&* " A**e**e$!
B#*&* 2e#' *. B#*&* e'&"%B#*&* 2e#' *. B#*&* e'&"%
– B#*&* 2e#' 'ee' !" !)e #/e$%#' 2e#' B#*&* 2e#' 'ee' !" !)e #/e$%#' 2e#'
– B#*&* e'&"% &* !)e #/e$%#' e'&"% 1B#*&* e'&"% &* !)e #/e$%#' e'&"% 1
"$!)*5"$!)*5
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#$. 1 !" 31 e 1.#$. 1 !" 31 e 1.
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B#*&* " A**e**e$!B#*&* " A**e**e$!
T#, &* #**e**e% &$ 'e*e! " #T#, &* #**e**e% &$ 'e*e! " # 2e#' "2e#' "
#**e**e$!#**e**e$!; &.e # #/e$%#' 2e#'.; &.e # #/e$%#' 2e#'.
be"'e 2e#' >
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– Y4A > # e'&"% '" 1 #$. !" 31 e Y4A > # e'&"% '" 1 #$. !" 31 e
– Y4A 1 "e' &$"e '" b#*&* e'&"% *!#'!&$0 1Y4A 1 "e' &$"e '" b#*&* e'&"% *!#'!&$0 1#$. 1 !" 31 e 1#$. 1 !" 31 e 1
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B#*&* 2e#'4b#*&* e'&"%B#*&* 2e#'4b#*&* e'&"%
I$%&&%u#/ >? #/e$%#' 2e#' I$%&&%u#/ >? #/e$%#' 2e#'
C".+ !'u*!+ /ubC".+ !'u*!+ /ub
– ? &! #$ be e&!)e'? &! #$ be e&!)e' #/e$%#' 2e#' #/e$%#' 2e#' "'+"'+ – ? &!* &$#$/ 2e#' ? &!* &$#$/ 2e#'
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