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TA X U P D AT E S

MALAY$IAN TAX
The tax updates are summarised from the Institute’s
circulars related to tax matters and the selected Gov-
ernment Gazettes published from 1 January 2009 to 4
March 2009.
INLAND REVENUE BOARD (IRB) on companies which are dormant or under
liquidation and have yet to be resolved will
Public Rulings (PR)
be withdrawn provided that the employers
n Addendum to PR No. 3/ 2005: Living
furnish to the IRB a written confirmation
Accommodation Benefit Provided for the
signed by the director/sole proprietor or
Employee by the Employer
relevant supporting documents that the
Date of issue: 5 February 2005
companies are dormant or under liquida-
Effective Date: Year of Assessment (YA)
tion.
2009
Please note that the employers should
This Addendum provides clarification on
notify the IRB if their companies are no
the change in the determination of value of
longer active or under liquidation so that
living accommodation benefit provided for
the IRB could update their records.
the employee by the employer.

n Second Addendum to PR No. 1/2006: n Implementation of E-Stamping


Please be informed that the use of stamp
Perquisites from Employment
certificate and computer generated receipt
Date of issue: 25 February 2009
which are only for the transfer of property,
Effective Date: YA 2008
is effective from 16 February 2009.
This Addendum provides clarification
Please note that the verification of the
in relation to tax exemption on perquisites
originality of the stamp certificate and
received by an employee pursuant to his
computer generated receipt can be done at
employment in respect of:
the IRB’s website at http://pinharta.hasil.
a. innovation or productivity award —
gov.my by using the ‘Adjudication Number’
paragraph 25C, Schedule 6 of the In-
and ‘Stamp Certificate/Receipt Number’.
come Tax Act 1967.
Should you have any enquiries on the
b.i. gift of a new personal computer — In- above matter, please contact 03-6209 1000
come Tax (Exemption) (No. 4) Order ext 33763.
2008; and
ii. allowances, subsidised interest and n New Design of Revenue Stamp for the
gifts — the relevant Income Tax ex- Purpose of Stamp Duty Payment
emption order yet to be gazetted. The new design of the revenue stamp
The above Addenda to the public rulings (Setem Hasil) has come into effect since 1
can be downloaded from the IRB’s website February 2009. In this regard, please note
at www.hasil.gov.my under the heading that the usage of the old design of the rev-
“Law and Regulations – Public Rulings”. AT enue stamp will be ended on 31 July 2009.

n PDF Format of Tax Return Forms


News Tax agents are disallowed to file their
n Compound on Non-Filing of Form E
clients’ tax return forms in PDF format
Employers who have received Form E
for year of assessment 2008. In view of the
are required to complete and submit the
above, the IRB strongly encourages all the
Form E within the stipulated deadline even
tax agents to file their clients’ tax return
though the companies are dormant/have
AT
forms via e-Filing or by using the original
no employee. As a concession, compound
forms.
Tax Updates

Notwithstanding the above, the PDF formats of the tax return Please note that all the tax repayment (Section 110) and tax over-
forms are still available on the IRB’s website at www.hasil.gov.my paid cases are required to be submitted to:
for taxpayers who do not receive the forms and have difficulty to Kaunter Khas No. 16, Tingkat 12
contact or visit the IRB offices personally to collect the original Pusat Pemprosesan Pandan Indah
income tax return forms.
n Form C.P. 8A-Pin.2008 (Form EA)
n 2009 Schedule of Monthly Tax Deductions Please be informed that allowances, perquisites, gifts and ben-
A new Schedular Tax Deductions (STD) and its Explanatory
efits which are tax exempted and required to be declared under
Notes are available on the IRB’s website at www.hasil.gov.my.
Part G of the Form EA include benefits-in-kind which are ex-
n Filing Programme for Year 2009 empted from tax prior to the 2009 budget announcement. In this
The filing programme for year 2009 is available on the IRB’s regard, please refer to the Note to Part G of the Form EA.
website at www.hasil.gov.my. Some of the key areas highlighted in Please note that employers who have difficulties in preparing
the filing programme are: the Form EA based on the new format (Form C.P. 8A – Pin. 2008)
are allowed to use the old format of Form EA (Form C.P. 8A – Pin.
a. E-Filing system for tax return forms BE, B, M, P and E.
2005) for remuneration of the year 2008 only. AT
b. Extension of time for submission of Forms C and R and tax
payment.
c. Form E for year 2008. Government Gazettes
n Approved Institutions or Organisations under Subsection 44(6)
d. Extension of time for payment of Schedular Tax Deductions
of the Income Tax Act 1967 [Federal Gazette Notification]
(STD) and estimated tax payable.
With effect from 15 January 2009, the “Humanitarian Fund for
e. Restriction on the usage of PDF tax return forms. Children of Gaza/Children of Gaza (LHDN.01/35/42/51/179-
f. Requirements of claiming refund under Section 110 of the In- 6.6568)” has been approved as the approved institutions or or-
come Tax Act 1967/ Section 51 of the Finance Act 2007. ganisations for the purposes of subsection 44(6) of the Income
Tax Act 1967.
n Submission Deadline for 2008 Income Tax Return Forms
The submission deadline for 2008 income tax return forms can n Income Tax (Returns By Employers) Order 2009 [P.U. (A)
be downloaded from the IRB’s website at www.hasil.gov.my. 5/2009]
This Order has been issued to ensure that every employer pre-
n Guideline on Submission of Tax Return Forms for Year of
pare, complete and deliver the Form E to the Director General
Assessment 2008 for Tax Refund Cases
by furnishing the following information for the year ended 31 De-
The IRB has issued a guideline on submission of income tax re-
cember 2008:
turn forms for year of assessment 2008 for tax repayment (Section
110) and tax overpaid cases to the Processing Centre at Pandan a. number of employees;
Indah. To expedite the tax refunds, taxpayers are required to ad- b. number of employees subject to deductions under the Schedu-
here to the following guidelines: lar Tax Deduction Scheme (STD);

Tax return forms c. number of new employees;


delivered Guidelines
Gu d. number of employees who have resigned; and

1. By normal mail, ‘Poslaju’ Make


M sure that the relevant e. number of employees who have resigned and left Malaysia.
and registered mail “Tax Status” box (at the back Every employer shall prepare and deliver to the employee on or
of the envelope) is marked. before 30 March 2009, a salary statement in Form CP 8A or 8C, as
the case may be, containing the following information:
2. By courier, ‘Poslaju’ and a. Separate and list down the
registered mail tax repayment (Section 110) a. employees’ particulars;
and tax overpaid cases; b. employment income, benefits and place of residence;
b. Use different envelopes and c. pension and others;
mark the “Tax Status” d. total deductions under the Schedular Tax Deduction Scheme
accordingly before sending (STD) paid to the IRB in year 2008;
them to the Processing Centre.
e. employees’ compulsory contributions made to the Pension
3. By hand to counters Tax return forms sent without Fund or Employees Provident Fund or approved fund;
by tax agents/despatch envelopes are required to be f. details regarding the payment of arrears and others for prior
segregated to tax repayment years (before the year 2008); and
(Section 110) and tax overpaid
g. tax exempt allowances, perquisites, gifts and benefits for the
cases and mark the “Tax Status”
year ended 31 December 2008.
respectively on each batch.
This Order was made on 2 January 2009

38 ACCOUNTANTS TODAY s!PRIL


Tax Updates

is available at www.mida.gov.my. The duly completed application


n Stamp Duty (Remission) (No. 2) (Revocation) Order 2009 form is required to be submitted to the following address:
[P.U. (A) 12/2009] Ketua Pengarah
This Order which revokes the Stamp Duty (Remission) (No. 2) Lembaga Kemajuan Industri Malaysia
Order 2006 [P.U. (A) 148/2006] was made on 5 January 2009. Blok 4, Plaza Sentral, Jalan Sentral 5
Kuala Lumpur Sentral, 50470 Kuala Lumpur
n Promotion of Investments Act 1986 — Corrigendum [P.U. (B) (u.p: Bahagian Industri Perkhidmatan dan Perniagaan)
46/2009] Tel : 03-2267 3633/03-2274 3633
In the Promotion of Investment Act 1986 [Act 327] reprinted in Fax: 03-2274 7970
the year 2006 and incorporating all amendments up to 1 January email: mida@mida.gov.my AT
2006, in the English language text, in section 4B, substitute for the
words “and 26E” is words “,26E and 26G”. ROYAL MALAYSIAN CUSTOMS (RMC)

n Double Taxation Agreement (DTA)


Government Gazettes
n Customs (Amendment) Regulations 2009 [P.U. (A) 71/2009]
The DTA signed by Malaysia with Qatar [P.U. (A) 405/2008] has
The subregulation 3(5) in provisio (iv) of the Customs Regula-
entered into force. The DTA is effective from year of assessment
tions 1977 [P.U. (A) 162/1977], is amended by substituting the
beginning on or after 1 January 2010 for income tax/withholding
words “7.00 p.m.” with the words “10.00 p.m.”
tax; while in respect of petroleum tax, it will be effective from year
The Regulation came into operation on 19 February 2009.
of assessment beginning on or after 1 January 2011. AT

n Customs (Amendment) Regulations (No. 2) 2009 [P.U. (A)


MINISTRY OF FINANCE (MOF)
84/2009]
Guidelines The Regulations amend the First Schedule in Part I of the Cus-
n Guideline on the Application for Import Duty and Sales Tax toms Regulations 1977 [P.U. (A) 162/1977] under the subheading
Exemptions on Equipment Used to Generate Energy from Re- “STATES OF MALAYA” in relation to Customs Port “Pelabuhan
newable Sources Kemaman” by substituting all the particulars relating to the Port
The MOF had recently issued a guideline on the application for appearing under columns “Description of Goods” and “Legal
import duty and sales tax exemptions on equipment used to gen- Landing Place” with the following particulars:
erate energy from renewable sources. In order to widen the usage
Description of Goods Legal Landing Place
of energy from renewable sources, the following tax incentives
have been granted: (a) All goods (a) The wharf of the Kemaman
i. import duty and sales tax exemptions are given to importers Port Authority located on
of solar photovoltaic system equipment including photovoltaic the reclaimed land at
service providers approved by the Energy Commission; and Lot PT 3180

ii. sales tax exemption on the purchase of solar heating system (b) Machinery and plant (b) The area known as the
equipment from local manufacturers. equipment, steel slabs, West Wharf situated at Lot
steel plates, iron ores, PT 3410, Mukim of
n Guideline on the Application for Import Duty and Sales Tax coke, scrap iron, Telok Kalong in the
Exemptions on Equipment Used for the Energy Efficiency petroleum crude, District of Kemaman
(EE) Activities petroleum products, operated by Sukma
The MOF had recently issued a guideline on the application for petroleum industries Samudra Sdn. Bhd.
import duty and sales tax exemptions on equipment used for the equipment and such other
energy efficiency activities. As a measure to widen the usage of raw materials or products
EE equipment, the following tax incentives have been granted: as may be approved by
i. exemption of import duty and sales tax be given on EE equip- the Director General
ment such as high efficiency motors and insulation materials This Regulation came into effect on 26 February 2009.
to importers including authorised agents approved by the En-
ergy Commission; and n Sales Tax (Rates of Tax No. 2) (Amendment) Order 2009
ii. sales tax exemption be given on the purchase of locally manu- The rates of tax under column (3) of the subheadings 2710.19
factured EE consumer goods such as refrigerator, air condi- 310 (high speed diesel fuel) and 2710.19 390 (other diesel fuel) in
tioner, lightings, fan and television. the Third Schedule of the Sales Tax (Rates of Tax No. 2) Order
The above guidelines can be downloaded from the MOF’s web- 2008 [P.U. (A) 93/2008] were amended by substituting the words
site at www.treasury.gov.my under the heading “Taxation – Exemp- “RM0.1964 per litre” with the words “RM0.40 per litre”.
tions Guidelines – Guidelines”. This Order is deemed to have come into operation on 1 Febru-
Please be informed that the application form (PC Services 2007) ary 2009. AT

ACCOUNTANTS TODAY s!PRIL