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专门替人解决特殊tax问题(留下你的问题)

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发表于 17-7-2011 11:29 PM | 显示全部楼层 |阅读模式
替人解决特殊tax问题(留下你的问题)

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参与人数 1人气 +5 收起 理由
spa99 + 5 乐于助人 ;p

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发表于 18-7-2011 08:42 AM | 显示全部楼层
如果SME 公司2009 claim 了Reinvestment allowance, 那么在2010 年可不可以claim Accelerated capital allowance (plant and machinery) rules 2008 ? 或者 small value asset ?
还有Accelerated capital allowance (plant and machinery) rules 2008 是选择性还是一定要claim? 因为我看到act 写 “shall apply”,那么就是一定要,可是officer 又讲不一定。。。
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 楼主| 发表于 18-7-2011 04:00 PM | 显示全部楼层
不好意思这个
是我的朋友叫我帮忙放的
我会教他回复你们·1
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发表于 18-7-2011 06:57 PM | 显示全部楼层
我来答你。
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发表于 18-7-2011 07:06 PM | 显示全部楼层
本帖最后由 invest2k 于 18-7-2011 07:07 PM 编辑

Income Tax Act 1967 (Act No. 53)
PU (A) 357
INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (PLANT AND MACHINERY) RULES 2008
PU (A) 357 .............................. 25 SEPTEMBER 2008

INCOME TAX ACT 1967
INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (PLANT AND MACHINERY) RULES 2008

In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the
following rules:

Citation and commencement
1. (1) These rules may be cited as the Income Tax (Accelerated Capital Allowance) (Plant and Machinery) Rules 2008.
(2) These Rules shall have effect from the year of assessment 2009 until the year of assessment 2010, except rule 6.
(3) Rule 6 shall have effect from the year of assessment 2009 until the year of assessment 2012.

Application
2. These Rules shall apply to a company—
(a) which is incorporated in Malaysia and has a paid up capital in respect of ordinary shares of two million five hundred
thousand ringgit and less at the beginning of the basis period for a year of assessment;
(b) which is resident in Malaysia; and
(c) which has incurred capital expenditure for the purchase of a plant and machinery in the basis period for a year of
assessment from a source consisting of its business for the purpose of that business.
Deeming provision relating to hire purchase agreement
3. Where the company referred to in rule 2 incurs capital expenditure under a hire purchase agreement on the purchase of a
plant and machinery for the purpose of a business of it, such company shall be taken to be the owner of that plant and
machinery and the capital expenditure incurred by such company on such plant and machinery in the basis period for the year
of assessment shall be taken to be capital portion of any installment payment (or, where there is more than one such payment,
of the aggregate of those payments) made by such company under such hire purchase agreement in that period.
Initial allowance
4. The company referred to in rule 2 qualifies for the initial allowance provided under paragraph 10 of Schedule 3 of the Act
which shall be equal to one-fifth of the capital expenditure incurred for the purchase of the plant and machinery.
Annual allowance
5. The company referred to in rule 2 qualifies for the annual allowance provided under paragraph 15 of Schedule 3 of the Act
which shall be equal to four-fifth of the capital expenditure incurred for the purchase of the plant and machinery.

Non-application
6. (1) These Rules shall not apply to—
(a) a company where—
(i) more than fifty per cent of the paid up capital in respect of ordinary shares of the company is directly or
indirectly owned by a related company;
(ii) more than fifty per cent of the paid up capital in respect of ordinary shares of the related company is
directly or indirectly owned by the first mentioned company; or
(iii) more than fifty per cent of the paid up capital in respect of ordinary shares of the first mentioned
company and the related company is directly or indirectly owned by another company; or
(b) a company which has been granted any incentive under the Promotion of Investment Act 1986 [Act 327] or
reinvestment allowance under Schedule 7A of the Act in the basis period for a year of assessment; or
(c) a company which is qualified for an allowance under paragraph 19A of Schedule 3 of the Act in the basis period for a
year of assessment and has made a claim in respect of such allowance.
(2) For the purpose of subrule (1), “related company” means a company which has a paid up capital in respect of
ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year
of assessment.
(3) Where the company referred to in rule 2 sells, conveys, transfers, assigns or alienates with or without consideration
the plant and machinery purchased by the company at any time within two years from the date of the purchase of that
plant and machinery, the allowances provided under rules 4 and 5 shall be withdrawn in the basis period for a year of
assessment in which such person sells, conveys, transfers, assigns or alienates the plant and machinery with or without
consideration.
Made 12 September 2008
[Perb. CR(8.09)294/6/4-9(SJ. 9)(2009); LHDN 01/35/(S)/42/51/231-17.10;
PN(PU2)80/LIV]
Tan Sri Nor Md bin Yakcop
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]
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发表于 18-7-2011 07:15 PM | 显示全部楼层
如果SME 公司2009 claim 了Reinvestment allowance, 那么在2010 年可不可以claim Accelerated capital allo ...
bwei 发表于 18-7-2011 08:42 AM


Accelerated Capital Allowance (Plant And Machinery) Rules 2008. - Initial Allowance 20%, Annual Allowance 80%
Accelerated Capital Allowance (Plant And Machinery) Rules 2009. - Initial Allowance 20%, Annual Allowance 40%

如果2010年SMEclaim Reinvestment Allowance, 就不能在claim Accelerated Capital Allowance (Plant And Machinery) Rules 2008 / Rules 2009.

如果2010年SMEclaim Small Value Assets, 就不能在claim Accelerated Capital Allowance (Plant And Machinery) Rules 2008 / Rules 2009

Small Value Assets和Accelerated Capital Allowance是mutually exclusively的,只是可以claim一个的。

我的做法是当算SME的tax computation的时候,我不claim Special Allowance For Small Value Assets, 我全部claim Accelerated Capital Allowance (Plant And Machinery) Rules 2008 / Rules 2009.
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发表于 18-7-2011 07:20 PM | 显示全部楼层
本帖最后由 invest2k 于 18-7-2011 07:23 PM 编辑

还有就是motor vehicles, office equipment, furniture and fittings, heavy equipment全部都可以claim以上的Accelerated Capital Allowance.不过记得要确保是NEW QUALIFYING EXPENDITURE.

记得从year of asssessment 2011年的时候,Accelerated Capital Allowance (Plant And Machinery) 2008 / 2009就不能再用了,用回Schedule 3 normal capital allowance rate. 只有ICT和Security equipment还能够用.
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发表于 18-7-2011 07:22 PM | 显示全部楼层
我时常与tax investigation pengarah 和 Ernst & Young Tax Consultants Sdn. Bhd.的tax manager讨论tax issue的.希望能够帮助到你.
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发表于 18-7-2011 07:32 PM | 显示全部楼层
7. This Schedule shall not apply to a company -
(a) for the the basis period during which the company -
(i) has been granted pioneer status under the
Promotion of Investments Act 1986 in respect of a
promoted activity or promoted product and which
is applying or intends to apply for the grant of a
pioneer certificate; or (ii) has been granted pioneer certificate under the
Promotion of Investments Act 1986 in respect of a
promoted activity or promoted product and whose
tax relied period has not ended or ceased;

(b) for the period prescribed under the relevant
provisions of the Promotion of Investments Act 1986 in
respect of a promoted activity or promoted product for
which the company has been granted approval for
investment tax allowance under the relevant provisions
of that Act;

(c) (Deleted by Act 578)

(d) for the period during which that company,
notwithstanding the repeal of the Investment Incentives
Act 1968 -
(i) has been given approval under section 5, 12A
or 12B of that Act and whose tax relief period has
not ended; or
(ii) has been given approval under section 26 of
that Act and incurs capital expenditure which
qualifies for investment tax credit; or

(e) for the period prescribed under section 31E(2)(b) of
the Promotion of Investments Act 1986 in respect of a
manufacturing activity or manufactured product for
which the company has been granted approval under
section 31C of that Act.

(e) for the period prescribed under section 31E(2)(b) of
the Promotion of Investments Act 1986 in respect of a
manufacturing activity or manufactured product for
which the company has been granted approval under
section 31C of that Act.
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发表于 18-7-2011 07:35 PM | 显示全部楼层
本帖最后由 invest2k 于 18-7-2011 07:40 PM 编辑

即使是SME claim了reinvestment allowance,还是可以claim special allowance for small value assets.由于reinvestment allowance和special allowance for small value assets和Accelerated Capital Allowance(Plant and Machinery)有冲突,那么就不能用了.
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发表于 18-7-2011 07:37 PM | 显示全部楼层
Accelerated Capital Allowance (Plant and Machinery) 是选择性的.

除了ICT.
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发表于 19-7-2011 08:45 AM | 显示全部楼层
即使是SME claim了reinvestment allowance,还是可以claim special allowance for small value assets.由于r ...
invest2k 发表于 18-7-2011 07:35 PM




(b) a company which has been granted any incentive under the Promotion of Investment Act 1986 [Act 327] or
reinvestment allowance under Schedule 7A of the Act in the basis period for a year of assessment; or

所以一些officer 的解读是“在那一年以内不能claim RA" 就是说2009 年claim RA 可是 2010 没claim 那么也可以claim 这个ACA, IRB's technical Department 负责这部分的Ms Khoo 放假了, 希望你能帮到我。万分感激。。。
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发表于 19-7-2011 08:53 AM | 显示全部楼层
Accelerated Capital Allowance (Plant and Machinery) 是选择性的.

除了ICT.
invest2k 发表于 18-7-2011 07:37 PM



    为什么ICT就不能选择性呢? 如果我不要claim 20+80% , 而claim 回20+10%不能吗? 我也知道20+80% plant and machinery 能optional (我只是在电话和IRB‘s officer confirm 罢了, 可是手上没有IRB 的 black and white,怎么说act 是写为”shall apply“ 不是”may apply“), 你有吗? 如果你有可以给一份小弟吗?
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发表于 21-7-2011 08:22 PM | 显示全部楼层
怎么没回答了?!!
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发表于 13-10-2011 10:45 PM | 显示全部楼层
请教你,我老公去年三月到今年三月在美国公干。。然后他有一些他公司的employee stock plan..所以他把那些income 报上2010的income,结果给了rm700++的tax....最近收到信说要查他全部的单。。他很多单都不见了。。该怎么办? 其实这样的employee stock plan 要报吗?如没有单, 会怎样吗? 请帮帮忙。。。我们现在正忙着筹备婚礼,竟然收到这样的信。。好担心。
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发表于 20-10-2011 04:49 PM | 显示全部楼层
Donation to Surau and School. Tax Deductible?
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发表于 19-7-2017 06:19 PM | 显示全部楼层
perfumesss 发表于 20-10-2011 04:49 PM
Donation to Surau and School. Tax Deductible?

Donation to KFC. Tax allowable deduction?
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发表于 21-10-2017 11:27 AM | 显示全部楼层
请问enterprise报税时Depreciation是不是要加进去tax里面?然后再用capital allowance 来扣,还是capital allowance是不可以扣enterprise的tax的? 还有如果报税时Depreciation没有加进去也没有扣capital allowance是可以的吗?
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发表于 26-10-2017 12:17 PM | 显示全部楼层
公司给员工出国旅行有得扣税吗
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发表于 11-9-2018 12:18 PM | 显示全部楼层
meme92 发表于 26-10-2017 12:17 PM
公司给员工出国旅行有得扣税吗

出国旅行

tax deductible - food & accomodation
non tax deductible - travelling cost e.g air ticket & land transport

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