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问: 取得经营所得,应什么时候进行纳税申报? 答: 根据《国家税务总局关于个人所得税自行纳税申报有关问题的公告》(国家税务总局公告2018年第62号)的规定,纳税人取得经营所得,按年计算个人所得税,由纳税...
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Q: What is the tax basis for stamp tax on lease contracts? A: The tax basis for lease contracts shall be the amount listed in the contract, excluding the amount of value-added tax...
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Q: Can domestic residents lend money to overseas special purpose companies? A: Domestic enterprises directly or indirectly controlled by domestic residents may lend to their regis...
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Q: What is Nominee Director (“ND”)? A: A ND is an individual appointed to fulfill the statutory requirement of having a local resident director in a Malaysia company. This ND do...
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Q: What are the key annual filings of a company? A: Malaysian companies are required to submit their annual return and financial statements to the Companies Commission of Malaysia...
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Q: What is a Foreign Company in Malaysia? A: Section 2 of the Companies Act 2016 defines a foreign company as any entity, including a company, corporation, society, or association...
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Q: How can a director resign from a Malaysia company? A: A director can resign by submitting a written notice of resignation to the company. The resignation takes effect on the da...
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Q: When will the Environmental Protection Tax Law be implemented? A: The Environmental Protection Tax Law came into effect on January 1, 2018. Q: What is the purpose of formulat...
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Q: How can a director be removed from a Malaysia company? A: A director can be removed before the end of their term by passing an ordinary resolution at a members’ general meetin...
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问: 工资薪金所得与劳务报酬所得的区别是什么? 答: 根据《国家税务总局关于印发〈征收个人所得税若干问题的规定〉的通知》(国税发〔1994〕89号)第十九条规定:“工资、薪金所得是属于非独立个人劳务...