IRBM media release on - Special Program (PKPP) on remittance of foreign income dated 16/11/21. IRBM will issue frequently asked questions (FAQs) as well as guidelines relating to the PKPP to the public in due course. IRBM 媒体发布 - 21 年 11 月 16 日关于汇出外国收入的特别计划 (PKPP)。IRBM 将 akan datang 向公众发布常见问题 (FAQ) 以及与 PKPP 相关的指南。 Source : IRBM media release https://lnkd.in/dZjRZjp4 Full story in our blog https://lnkd.in/dpmDnd8Y 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 08/12/07
Special Income Remittance
Program (PKPP) to
Malaysian residents who
have income kept overseas

2. KTP & Company PLT (AF1308)(LLP0002159-LCA)
The implementation
period of PKPP is from 1
January 2022 to 30 June
2022 (PKPP period)
PKPP期为
2022年1月1日 至 2022年6月30日
08/12/21
AskKtpTax

3. KTP & Company PLT (AF1308)(LLP0002159-LCA)
A tax rate of 3% (gross)
on income brought into
Malaysia during the said
period
在 PKPP期间进入大马的收入的
税率为 3%
08/12/21
AskKtpTax

4. KTP & Company PLT (AF1308)(LLP0002159-LCA)
There is no audit review,
investigation or penalty on
income brought into
Malaysia during the
PKPP period
在此期间带入大马的收入没有审查、调
查或处罚
08/12/21
AskKtpTax

5. KTP & Company PLT (AF1308)(LLP0002159-LCA)
All income brought into
Malaysia will be accepted in
good faith by IRBM
IRBM 将 真诚 地接受所有带入大马
的收入
08/12/21
AskKtpTax

6. KTP & Company PLT (AF1308)(LLP0002159-LCA)
Income must be brought
into / remitted into Malaysia
within the PKPP period
收入必须在 PKPP 期间汇入大马
08/12/21
AskKtpTax

7. KTP & Company PLT (AF1308)(LLP0002159-LCA)
Taxpayers must make a
declaration to join the PKPP
not later than 30 days after
the expiry of
the PKPP period
纳税人必须在不迟于 PKPP时期满后 30
天内申报加入 PKPP
10/11/21
AskKtpTax

8. KTP & Company PLT (AF1308)(LLP0002159-LCA)
Tax payments shall be made in
accordance with the normal
payment arrangements
prescribed for the year of
assessment 2022 or 2023
whichever is applicable
按正常缴纳安排缴纳税款
08/12/21
AskKtpTax

9. KTP & Company PLT (AF1308)(LLP0002159-LCA)
PKPP does not involve income
derived from Malaysia which is
subject to tax for the year of
assessment 2021 and subsequent
years of assessment and is
remitted into or brought back to
Malaysia during the PKPP period
PKPP 不涉及来自大马的收入，该收入需在当年纳
税 2021 年评估和随后的评估年度，并在 PKPP 期
间汇入或带回大马
08/12/21
AskKtpTax

10. KTP & Company PLT (AF1308)(LLP0002159-LCA)
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
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
08/12/21
AskKtpTax

11. 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
08/12/21
AskKtpTax
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

12. 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
08/12/21
AskKtpTax
IRBM encourages taxpayers to
participate in this special
program that is offered to update
their tax position