公司买车扣税的一些细节之询问

平底糕

Hello

前两天有跟朋友聊起一件是，我个人知道的是如果以公司名义买车，如果150K 里面是可以100k claim 但是要 5 年分期计算。但是如果 150K 以上的车要如何计算呢 ？
另外，听到两个人（一个是卖Volvo 车的人，做了蛮多年应该熟悉如何逃税吧，另一个是家里很有钱的人 ) 都有提起到其实除了在上面的方法可以合法扣税之外，也能利用什么 Director Incentive 和 车Depreciation 方式增加公司expenses 以达到降低Tax able amount 的效果 。今天我打电话给我的Auditor 他的讲法又好像不太一样

有谁有这方面的经验吗 ？希望能替我解答一下 ～  TQ

ihateaccountax

錯 錯 錯 !!!

ihateaccountax

ihateaccountax 发表于 20-2-2016 02:53 PM
錯 錯 錯 !!!

你最好聽你的auditor
不要听三道九流乱乱讲

toh19871

你最好聽你的auditor。。。

WANAKA

QE for a vehicle that is not licensed for transportation of goods or passengers on a commercial basis is restricted to RM100,000 subject to the following conditions:

(i) the vehicle is new; and

(ii) the total cost of the vehicle does not exceed RM150,000.

If the above conditions are not met, the QE is restricted to RM50,000.

In this paragraph–

(a) "New" refers to a vehicle that has never been used and does not include used vehicle or reconditioned vehicle.

(b) "Reconditioned" refers to a used vehicle that is reconditioned by replacing some or all spare parts with new or almost new ones. However, not all used vehicles are reconditioned vehicles.

Example



Eden Sdn Bhd purchased a four wheel drive vehicle on 22.03.2014 for RM145,000. The vehicle is not licensed as a commercial vehicle.

The company claimed capital allowances on the expenditure totalling RM145,000 on the ground that the vehicle is used to transport company goods even though it is not licensed to do so.

Although the vehicle is used to transport goods and both conditons mentioned above are met but the vehicle is not licensed as a commercial vehicle, thus the QE is restricted to RM100,000.

http://www.hasil.gov.my/pdf/pdfam/PR_6_2015.pdf

平底糕

谢谢大家的回复。
我的朋友告诉我一个情况哦，他的薪水 只是每个月RM2000, 但是架的是公司车，拿公司的Credit card, 花的钱几乎都是公司出。这样可以减低Taxable amount ？

ihateaccountax

平底糕 发表于 22-2-2016 10:36 AM
谢谢大家的回复。
我的朋友告诉我一个情况哦，他的薪水 只是每个月RM2000, 但是架的是公司车，拿公司的Cre ...

不是减低Taxable amount
是增加Taxable amount under personal income tax

"架的是公司车，拿公司的Credit card, 花的钱几乎都是公司出"
Benefit in Kind & Perquisites from Employment

IRBM public ruling:
Benefit in Kind
Perquisites From Employment

平底糕

ihateaccountax 发表于 22-2-2016 11:08 AM
不是减低Taxable amount
是增加Taxable amount under personal income tax

明白了 。谢谢你提供的资料

感谢

cth_77

虽然驾驶公司的车，请别忽略了benefits in kind。PCB 缴纳的款项也会更动。

ten89

请问公司车一定要新车？不能二手车？

平底糕

ten89 发表于 16-4-2017 02:53 AM
请问公司车一定要新车？不能二手车？

是的。只能是新车