Tax Espresso - Deloitte United States · The Income Tax (Exemption) (No. 3) Order 2019 [P.U.(A)...
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Tax Espresso Updates on guidelines on taxation of electronic commerce transactions, income tax exemption for non-resident persons and more June 2019
Transcript of Tax Espresso - Deloitte United States · The Income Tax (Exemption) (No. 3) Order 2019 [P.U.(A)...
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Tax Espresso – June 2019
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Tax Espresso Updates on guidelines on taxation of electronic commerce transactions, income tax exemption for non-resident persons and more
June 2019
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Tax Espresso – June 2019
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Greetings from
Deloitte Malaysia Tax Services
Quick links: Deloitte Malaysia Inland Revenue Board of Malaysia
Takeaways:
1. Updated Guidelines on Taxation of Electronic Commerce Transactions
2. Updated Guidelines for Approval of Director General of Inland Revenue (DGIR) under
Subsection 44(6) of the Income Tax Act 1967 (ITA)
3. Income tax exemption for non-resident persons on income received from any religious
institution or organisation
4. Income tax exemption for non-resident persons on income from software and site licence
received from Malaysian resident individuals for personal usage
Important deadlines:
Task 2019 Due Date
30 June 2019 1 July 2019
1. 2020 tax estimates for companies with July year-end √
2. 6th month revision of tax estimates for companies with
December year-end √
3. 9th month revision of tax estimates for companies with
September year-end √
4. Statutory filing of 2018 tax returns for companies with
November year-end √
5. Due date for 2019 CbCR notification for companies with
June year-end √
https://www2.deloitte.com/my/en.htmlhttp://www.hasil.gov.my/
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Updated Guidelines on Taxation of Electronic Commerce Transactions
The Inland Revenue Board of Malaysia (IRBM) has updated the Guidelines on Taxation of
Electronic Commerce Transactions (revised on 13 May 2019) to replace the Guidelines issued on
1 January 2013. The new Guidelines seek to provide guidance on income tax treatment in
respect of e-commerce transactions (e-CT).
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Updated Guidelines for Approval of Director General of Inland Revenue (DGIR)
under Subsection 44(6) of the Income Tax Act 1967 (ITA)
The IRBM has recently updated the Guidelines for Approval of DGIR under Subsection 44(6) of
the ITA (revised on 15 May 2019) to replace the old Guidelines issued in January 2005. The new
guidelines explain, among others, the types of institution or organisation eligible to apply for
approval, the eligibility criteria of an institution or organisation and the procedures of application
for approval under Subsection 44(6) of the ITA.
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Income tax exemption for non-resident persons on income received from any
religious institution or organisation
The Income Tax (Exemption) (No. 3) Order 2019 [P.U.(A) 137/2019] was gazetted on 21 May
2019 and is deemed to have come into operation on 1 February 2019.
Pursuant to the Order:
A non-resident person is exempt from the payment of income tax in respect of Malaysian
derived income relating to any payment received from any religious institution or
organisation for the following services throughout the period of service: o provides religious lectures or study of a religious book, including the translation of a holy
book or related religious books; or
o presides at prayers or rites of worship according to the ritual of each religion.
One of the conditions imposed is that the religious programme or activity has to be conducted and organised without imposing any payment on the participants.
Section 109A of the Act will not apply to the abovementioned non-resident’s Malaysian
derived income.
Please refer to the Order for the full conditions imposed.
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http://lampiran1.hasil.gov.my/pdf/pdfam/guidelines_e_commerce_13052019.pdffile://///mykulfiles02/MYKUL/Departments/TAX/Public/Knowledge%20Management/IRB%20Forms,%20Guidelines%20and%20Announcements/Guidelines/Technical/All%20Guidelines%20todate/Guidelines%20on%20Taxation%20of%20Electronic%20Commerce%20(Superseded).pdffile://///mykulfiles02/MYKUL/Departments/TAX/Public/Knowledge%20Management/IRB%20Forms,%20Guidelines%20and%20Announcements/Guidelines/Technical/All%20Guidelines%20todate/Guidelines%20on%20Taxation%20of%20Electronic%20Commerce%20(Superseded).pdfhttp://lampiran1.hasil.gov.my/pdf/pdfam/GP_S44_6_2.pdfhttp://lampiran2.hasil.gov.my/pdf/pdfam/Guidelines_Section446.pdf
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Income tax exemption for non-resident persons on income from software and site licence received from Malaysian resident individuals for personal usage
The Income Tax (Exemption) (No. 4) Order 2019 [P.U.(A) 147/2019] was gazetted on 28 May
2019 and is deemed to have come into operation on 1 March 2019.
Pursuant to the Order:
A non-resident person is exempt from payment of income tax in respect of Malaysian derived
income relating to any payment for: o shrink-wrapped software,
o site licence,
o downloadable software or software bundled with personal computer hardware,
smartphone or tablet, received from an end user who is an individual Malaysian resident who purchases software or
acquires any right to use software for personal usage and not for usage in his business.
Section 109 of the Income Tax Act 1967 (ITA) will not apply to the income exempted by the
Order.
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We invite you to explore other tax-related information at:
http://www2.deloitte.com/my/en/services/tax.html
http://www2.deloitte.com/my/en/services/tax.html
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Tax Team - Contact us
Service lines / Names Designation Email Telephone
Business Tax Compliance & Advisory
Sim Kwang Gek
Tan Hooi Beng
Stefanie Low
Thin Siew Chi
Choy Mei Won
Suzanna Kavita
Managing Director
Deputy Managing
Director
Executive Director
Executive Director
Director
Director
+603 7610 8849
+603 7610 8843
+603 7610 8891
+603 7610 8878
+603 7610 8842
+603 7610 8437
Business Process Solutions
Julie Tan
Loke Chee Kien
Shareena Martin
Executive Director
Director
Director
+603 7610 8847
+603 7610 8247
+603 7610 8925
Capital Allowances Study
Chia Swee How
Sumaisarah Abdul Sukor
Executive Director
Associate Director
+603 7610 7371
+603 7610 8331
Global Employer Services
Ang Weina
Chee Ying Cheng
Michelle Lai
Executive Director
Executive Director
Director
+603 7610 8841
+603 7610 8827
+603 7610 8846
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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Government Grants &
Incentives
Tham Lih Jiun
Thin Siew Chi
Peggy Wong
Executive Director
Executive Director
Director
+603 7610 8875
+603 7610 8878
+603 7610 8529
Indirect Tax
Tan Eng Yew
Senthuran Elalingam
Chandran TS Ramasamy
Larry James Sta Maria
Wong Poh Geng
Executive Director
Executive Director
Director
Director
Director
+603 7610 8870
+603 7610 8879
+603 7610 8873
+603 7610 8636
+603 7610 8834
International Tax & Value Chain Alignment
Tan Hooi Beng
Deputy Managing Director
+603 7610 8843
Mergers & Acquisitions
Sim Kwang Gek
Managing Director
+603 7610 8849
Private Wealth Services
Chee Pei Pei
Gooi Yong Wei
Executive Director
Executive Director
+603 7610 8862
+603 7610 8981
Tax Audit & Investigation
Chow Kuo Seng
Stefanie Low
Executive Director
Executive Director
+603 7610 8836
+603 7610 8891
Transfer Pricing
Theresa Goh
Subhabrata Dasgupta
Executive Director
Executive Director
+603 7610 8837
+603 7610 8376
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:%[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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Philip Yeoh
Gagan Deep Nagpal
Justine Fan
Vrushang Sheth
Anil Kumar Gupta
Executive Director
Director
Director
Director
Director
+603 7610 7375
+603 7610 8876
+603 7610 8182
+603 7610 8534
+603 7610 8224
Sectors / Names Designation Email Telephone
Automotive
Stefanie Low
Executive Director
+603 7610 8891
Consumer Products
Sim Kwang Gek
Managing Director
+603 7610 8849
Financial Services
Chee Pei Pei
Gooi Yong Wei
Mark Chan
Mohd Fariz Mohd Faruk
Executive Director
Executive Director
Executive Director
Director
+603 7610 8862
+603 7610 8981
+603 7610 8966
+603 7610 8153
Oil & Gas
Toh Hong Peir
Kelvin Kok
Executive Director
Director
+603 7610 8808
+603 7610 8157
Real Estate
Chia Swee How
Tham Lih Jiun
Executive Director
Executive Director
+603 7610 7371
+603 7610 8875
Telecommunications
Thin Siew Chi
Executive Director
+603 7610 8878
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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Other Specialist Groups
/ Names Designation Email Telephone
Chinese Services Group
Tham Lih Jiun
Executive Director
+603 7610 8875
Japanese Services Group
Julie Tan
Executive Director
+603 7610 8847
Korean Services Group
Chee Pei Pei
Lily Park Sung Eun
Executive Director
Associate Director
+603 7610 8862
+603 7610 8595
Branches / Names Designation Email Telephone
Penang
Ng Lan Kheng
Au Yeong Pui Nee
Everlyn Lee
Monica Liew
Tan Wei Chuan
Executive Director
Director
Director
Director
Director
+604 218 9268
+604 218 9888
+604 218 9913
+604 218 9888
+604 218 9888
Ipoh
Ng Lan Kheng
Lam Weng Keat
Executive Director
Director
+604 218 9268
+605 253 4828
Melaka
Julie Tan
Gabriel Kua
Executive Director
Director
+603 7610 8847
+606 281 1077
Johor Bahru
Chee Pei Pei
Thean Szu Ping
Executive Director
Director
+603 7610 8862
+607 222 5988
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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Kuching
Tham Lih Jiun
Philip Lim Su Sing
Chai Suk Phin
Executive Director
Director
Associate Director
+603 7610 8875
+608 246 3311
+608 246 3311
Kota Kinabalu
Chia Swee How
Cheong Yit Hui
Executive Director
Manager
+603 7610 7371
+608 823 9601
Sim Kwang Gek Tan Hooi Beng Stefanie Low Thin Siew Chi Julie Tan
Chia Swee How Ang Weina Chee Ying Cheng Tham Lih Jiun Tan Eng Yew
Senthuran
Elalingam Chee Pei Pei Gooi Yong Wei Mark Chan Chow Kuo Seng
Theresa Goh
Subhabrata Dasgupta
Philip Yeoh Toh Hong Peir Ng Lan Kheng
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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Choy Mei Won Suzanna Kavita Loke Chee Kien Shareena Martin Michelle Lai
Peggy Wong Chandran TS
Ramasamy
Larry James
Sta Maria Wong Poh Geng
Gagan Deep
Nagpal
Justine Fan Vrushang Sheth Anil Kumar
Gupta Mohd Fariz Mohd Faruk
Kelvin Kok
Au Yeong Pui Nee
Everlyn Lee Monica Liew Tan Wei Chuan Lam Weng Keat
Gabriel Kua Thean Szu Ping Philip Lim Su Sing
Sumaisarah Abdul Sukor
Lily Park Sung Eun
Chai Suk Phin Cheong Yit Hui
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