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TAXATION SERVICES

It is the duty of each and every company carrying a business license to properly & regularly update accounts and statements. Malaysia’s Income Tax Return Form (ITRF) is the document needed for each and every business (in this case, referred to as the “Taxpayer”) to the Inland Revenue Board of Malaysia, or LHDN Malaysia.

Income Tax for Companies Registered in Malaysia

There are 5 different types of tax return forms that are required in Malaysia for companies:

1. Form C&R 2009 – Income Tax Return Form for general companies.
2. Form C1 2009 – Co-orperative Society (further in Company Limited by Guarantees – Type of Business Entities in Malaysia)
3. Form TC 2009 – Unit/Property Trusts
4. Form TA 2009 – Trust Bodies
5. Form TR 2009 – Real Estate Investment Trust / Property Trust Funds

The due date for submitting your ITR form is usually within 7 months AFTER the close of accounting period.

Details of the accounting closing date are as followed:

For general companies with Form C&R:

Left column shows “Accounting periods ending” and right (separated by #) shows the “date of general issue“:

January – March 2009 # April 2009
April – June 2009 # July 2009
July – September 2009 # October 2009
October – December 2009 # January 2010

For the rest of the Forms : 1st June 2009

Tax Matters

In Malaysia, there are THREE (3) positions who are responsible for Tax Matters of the company:
1. Company Secretary
2. Directors
3. Principle Officer or Managers of the Company

Tax Rates

For the assessment year of 2009:
1. Companies with paid-up capital of LESS than RM2.5 million (for the first RM500,000) is charged at 20%.
Subsequent balances are charged at 25%
2. Companies with paid-up capital of MORE than RM2.5 million is charged at 25%

這是每一個公司有適當營業執照的責任定期更新帳目和報表。馬來西亞的所得稅納稅申報表（ITRF）是每一個企業（在這種情況下，被稱為“納稅人”）需要向馬來西亞稅務部門(LHDN)申報的文件。

註冊公司 - 馬來西亞所得稅

馬來西亞公司有5個不同類型的稅報稅表所需的：
1。表C＆R的2009 - 收入納稅申報表的一般企業。
2。表格C1 2009 - 合作orperative協會（進一步由擔保有限公司 - 在馬來西亞業務實體類型）
3。表格TC 2009 - 股/房地產信託基金
4。表格TA 2009 - 信託機構
5。表格TR 2009 - 房地產投資信託基金/物業信託基金

稅務申報的到期日通常是在7個月後結束的會計期間。

詳細介紹了會計截止日期如下：
對於一般企業與表格C＆R的：

左欄顯示“會計期間結束”和右（分隔＃）顯示“發行日期日期”：

1至3月2009 ＃2009年4月
4至6月2009 ＃2009年7月
7至9月2009 ＃2009年10月
10至12月2009＃2010年1月

對於其餘的形式：2009年6月1日

稅務事項

在馬來西亞，有三個（3）誰是負責該公司的稅務事項：
1。公司秘書
2。董事
3。公司主任或經理

稅率

對於2009年的評估：
1。公司實收資本低於250萬令吉（起頭的第RM500,000）所得稅率為20％。其後結餘的所得稅率是25％
2。公司實收資本超過250萬令吉的所得稅率是25％

Goods and Services Tax in Malaysia

At the end of 2009, Malaysia’s prime minister Datuk Seri Najib Tun Razak announced that a bill on the proposed introduction of Goods and Services Tax (“GST”) will be tabled at this year’s Budget 2010. Some indicated expectations about GST are as followed:

- GST is to be implemented from the 3rd quarter of 2011;
- The rate is set at 4%; and
- GST is applicable to all businesses with turnover above RM500,000.

What is GST?

GST is to set to replace the current Sales Tax and Service Tax systems in Malaysia and it is a multi-tier consumption tax; which simply means GST is applied at every stage of the supply chain; i.e. from raw material supplier, all the way until the retailers selling to consumers (or end-users). In a nutshell, the consumer bears the burden of the ultimatum tax figure.

The word “consumption tax” is used.

This indicates that GST is applied on consumption value, and not
earnings or profits. GST is applicable on virtually all supplies of goods and services, except for this essential commodities such as rice, flour etc.

How GST works

It’s actually very simple. GST paid on purchases (are called “input tax”) shall be deducted from the GST charged to customers (called “output tax”). This offsetting mechanism is to ensure GST paid by businesses are incremental, based on value-added basis and do not end up being permanent cost…. well, consumers do not apply here.

How does GST work? GST's mechanism in the supply chain for GST calculations and tax in Malaysia, for budget 2010
1. Let’s say the selling price from the supplier is RM100, and where 4% GST is charged.
2. The supplier then charges the tax to the manufacturer, where you can see “value added” is pushed on.
3. When the distributor receives and pays for the tax, it’s transferred to the consumer at the end price.

Payment of GST to the Government

1. Supplier will pay RM4 (output tax) to the Government.
2. Manufacturer will pay RM4 (output tax of RM8 less input tax of RM4) to the Government.
3. Distributor will pay RM2 (output tax of RM10 less input tax of RM8) to the Government.

At the end of the day, consumers are the ones who are paying for GST of RM10, and the Government, who eventually receives total GST of RM10.

在馬來西亞的商品及服務稅

截至2009年底，馬來西亞首相拿督斯里納吉布宣布，條例草案對建議引入商品及服務稅（“消費稅”）將在今年提交的2010年財政預算案。一些期望有關的消費稅是表示如下：

- 實施商品及服務稅是從 2011年第三季度;
- 在率定為 4％，
- 消費稅適用於所有的企業，營業額超過50萬令吉。

什麼是消費稅？

消費稅是將取代目前在馬來西亞的銷售稅和服務稅系統，它是一個多層次的消費稅，這僅僅意味著商品及服務稅是應用在每一個階段的供應鏈，即從原材料供應商，所有的方式，直到零售商銷售給消費者（或最終用戶）。概括地說，消費者承擔稅收負擔的最後通牒數字。

單詞“消費稅”字。

這表明，商品及服務稅對消費應用價值，而不是收入或利潤。消費稅是適用於幾乎所有的商品和服務的供應，除了這一重要商品，如大米，麵粉等

商品及服務稅如何運作

這其實很簡單。支付購買商品及服務稅（被稱為“進項稅額”），均須扣除向客戶收取商品及服務稅（稱為“銷項稅額”）。這抵銷商品及服務稅的機制，以確保支付業務是漸進的，基於價值增值的基礎，最終不會被消費者適用於永久的成本。

在馬來西亞，2010年預算消費稅是如何工作的？商品及服務稅的機制，在供應鏈商品及服務稅的計算和稅收

1。比方說，銷售價格從100令吉的供應商，並在4％消費稅的收費。
2。供應商收取的稅款，然後向製造商，在那裡你可以看到“增值”上推。
3。當經銷商接收和支付的稅款，它轉移到消費者在年底的價格。

支付消費稅給政府

1。供應商將支付令吉（銷項稅額）給政府。
2。製造商將支付令吉（銷項稅減進項稅的RM8的令吉）給政府。
3。分銷商將支付令吉（銷項稅額中抵扣的進項稅林吉特以下的RM8）給政府。

在最後的日子裡，消費者是那些誰支付消費稅令吉，而政府，誰最終獲得總消費稅的RM10