IRBM 已于 2021 年 12 月 17 日发布了关于 PKPP 的常见问题解答 (FAQ). IRBM has issued the frequently asked questions (FAQ) on the PKPP on 17 December 2021 Full story in our blog https://lnkd.in/g8MhpH3E Source : IRB FAQ on PKPP (in Bahasa) https://lnkd.in/gGebauFq Update on the tax on remittance of foreign source income into Malaysia 1. IRBM Media Release on PKPP 7/12/2021 https://lnkd.in/gnFP2Vrh 2. Finance Bill on foreign source income remitted into Malaysia 10/11/2021 https://lnkd.in/gD2x5DMc 퐕퐢퐬퐢퐭 퐮퐬 Wisma 퐊퐓퐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 퐓퐇퐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 퐊퐓퐏 (퐀퐮퐝퐢퐭,퐓퐚퐱, 퐀퐝퐯퐢퐬퐨퐫퐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 퐓퐇퐊 (퐒퐞퐜퐫퐞퐭퐚퐫퐢퐚퐥, 퐀퐜퐜퐨퐮퐧퐭/퐏퐚퐲퐫퐨퐥퐥, 퐀퐝퐯퐢퐬퐨퐫퐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

1. KTP & Company PLT (AF1308)(LLP0002159-LCA)
海外收入汇回大马时
将被征税
AskKtpTax 27/12/21
Special Income Remittance
Program (PKPP) to
Malaysian residents who
have income kept overseas

2. KTP & Company PLT (AF1308)(LLP0002159-LCA)
IRBM 已于 2021 年 12 月 17
日发布了关于 PKPP 的
常见问题解答 (FAQ)
AskKtpTax 27/12/21
IRBM has issued the
frequently asked questions
(FAQ) on the PKPP on 17
December 2021

3. KTP & Company PLT (AF1308)(LLP0002159-LCA)
PKPP期为
2022年 1月 1日 至
2022年 6月 30日
AskKtpTax 27/12/21
The implementation period
of PKPP is from 1 January
2022 to 30 June 2022
(PKPP period)

4. KTP & Company PLT (AF1308)(LLP0002159-LCA)
作为马来西亚税务居民的个人、
公司、LLP 等有资格获得
PKPP。
AskKtpTax 27/12/21
Individuals, companies,
LLP & etc which are
Malaysia tax resident are
eligible for PKPP.

5. KTP & Company PLT (AF1308)(LLP0002159-LCA)
在 PKPP期间进入大马的收入
的税率为 3%
AskKtpTax 27/12/21
A tax rate of 3% (gross) on
income brought into
Malaysia during the said
period.

6. KTP & Company PLT (AF1308)(LLP0002159-LCA)
在此期间带入大马的收入没有
审查、调查或处罚
AskKtpTax 27/12/21
There is no audit review,
investigation or penalty on
income brought into Malaysia
during the PKPP period

7. KTP & Company PLT (AF1308)(LLP0002159-LCA)
IRBM 将 真诚 地接受所有带入
大马的收入
AskKtpTax 27/12/21
All income brought into
Malaysia will be accepted in
good faith by IRBM.

8. KTP & Company PLT (AF1308)(LLP0002159-LCA)
来自商业、就业、股息、租金、
利息、特许权使用费或其他方
面的外国收入受 PKPP 。
AskKtpTax 27/12/21
Foreign income from
business, employment,
dividend, rental, interest,
royalty or others are covered
under PKPP.

9. KTP & Company PLT (AF1308)(LLP0002159-LCA)
收到”外国收入以实物形式或
通过银行方式汇入、带入、转
移到马来西亚时。
AskKtpTax 27/12/21
Foreign income is “received”
when the income is remitted,
brought in, transferred into
Malaysia physically or via
banking methods.

10. KTP & Company PLT (AF1308)(LLP0002159-LCA)
纳税人可以申请外国税收抵免
（外国所得税或预扣税）。
必须有文件证明。
AskKtpTax 27/12/21
Taxpayers can claim foreign
tax credit (either foreign
income tax or withholding
tax). The claim must be
supported with documentary
proof.

11. KTP & Company PLT (AF1308)(LLP0002159-LCA)
收入必须在 PKPP 期间汇入
大马
AskKtpTax 27/12/21
Income must be brought into
/ remitted into Malaysia
within the PKPP period

12. KTP & Company PLT (AF1308)(LLP0002159-LCA)
IRBM将在 30/6/22 之后通过
与其他国家的税务信息交换
协议收到的在海外的大马税
务居民的收入进行审核
AskKtpTax 27/12/21
IRBM will review and examine
the information on income of
the Malaysian tax residents
kept overseas that has been
received through the tax
information exchange
agreements with other
countries after 30/6/22

13. KTP & Company PLT (AF1308)(LLP0002159-LCA)
根据审查，如果 IRBM 发现
在海外的大马来源收入没有
被报告，可以提出额外的评
估和处罚
AskKtpTax 27/12/21
Based on the review, if IRBM
found that Malaysian source
income kept overseas has
not been reported, additional
assessment can be raised
together with penalties

14. KTP & Company PLT (AF1308)(LLP0002159-LCA)
IRBM 鼓励纳税人参与这项
PKPP旨在更新其税务状况
的特殊计划
AskKtpTax 27/12/21
IRBM encourages taxpayers
to participate in this special
program that is offered to
update their tax position

15. KTP & Company PLT (AF1308)(LLP0002159-LCA)
从 2022 年 1 月 1 日起，纳
税人可以使用 Borang
PKPP 进行在线申报.
AskKtpTax 27/12/21
Taxpayers can make an
online declaration with
Borang PKPP which can be
accessed through MyTax
from 1 January 2022 onwards.

16. KTP & Company PLT (AF1308)(LLP0002159-LCA)
纳税人必须在 2022 - 2023
学年的纳税申报表中报告汇
出的外国收入。
AskKtpTax 27/12/21
Taxpayers are required to
report the foreign income
remitted in the tax return
form for YA 2022 - 2023.