生意收入

(如 独资或合伙企业)

question 谁需要呈报所得税表格B?
answer 马来西亚营业的生意业主呈报需要呈报所得税表格B。
question 所得税表格BE 和B有何分别?
answer 表格BE – 在所得税法令1967年第4(b)至4(f)项的所得所需呈报的税务,它是由非生意业者呈报的个人所得税。

表格 B – 在所得税法令1967年第4(a)至4(f)项的所得所需呈报的税务, 它是由生意业者(个人企业或是合伙企业)呈报的个人所得税。
question 表格B的截止日期是几号?
answer 表格B必须在下一年的6月30日之前呈报。
question 如我在截止日期6月30日后呈报表格B,我是否会被罚款?
answer 是的,你会在所得税法令1967第112(3)项被罚款。内陆税收局会在所得税法令1967第90(3)项下发出通知,纳税人必须在该通知发出的日期的30天内缴付额外的所得税。
question 我在年头时只有雇员收入。而我在年中开始了我自己的生意。在此情况下我需要呈报什麽表格?
answer 由于你有生意收入,因此你必须呈报表格B。
question 为何我必须在7年内收藏所有文件?
answer 所有记录,文件,计算表都必须收藏7年以作为必要的证明或是参考。
question 如我没有收藏所有文件,我是否会被罚款?
answer 如没有收好文件,你可能会在所得税法令1967第119A项下被提告。如被定罪,将会面对RM300至RM10,000的罚款或是不超过一年的监禁或是两者兼施。
question 如果我是产业经纪/股票经纪/保险经纪/直销业者。而我没有去公司注册局注册。我需要用什麽表格呈报我的收入?
answer 表格的种类并不取决与你是否已注册在公司注册局。它是根据你所收取的收入来决定是否是生意收入。独立的经济人所收取的收入被列入生意收入。因此你必须以表格B呈报您的收入。
question 如果我从一间公司那里收到咨询费或是佣金收入,请问这是否为生意收入?
answer 佣金收入是被视为生意收入,因此你必须以表格B呈报收入。
question 我是否可以查询我今年所缴交的CP500付款?
answer 是的,你可通过负责你的所得税局分行查询你的所得税档案。另一个比较简单的方法就是通过内陆税收局的网站通过e-ledger查询。你必须有你的用户ID和密码才可使用这项功能。
question 如果我不同意我的CP500的数目,我是否可以提出上诉? 
answer 你可以在6月30日之前通过呈报表格CP502于所得税局分行提出更改。
question 何为Public Ruling?
answer Public Ruling是一项给予大众的指引,它注明了一些特定的所得税法令,政策,程式的应用。详细的Public Ruling可在内陆税收局的网站找到。
question 我是一间餐厅的合伙人。我该如何呈报我从这间餐厅得到的收入?是否是根据我所支付的资本?
answer 每一间合伙企业的负责人都必须呈报表格P予内陆税收局并发出表格CP30给每位合伙人。CP30上注明了每位合伙人所分配到的收入。合伙人必须根据CP30上注明的资料填写在他们的个人所得税表格B上。
question 在什麽情况下租金收入可以被视为生意收入?
answer 在产业业者全面与自行提供维修或是支援服务的情况下可把租金收入归类为所得税法令1967第4(a)项的生意收入。这些服务必须是由产业业者提供或管理并且不是因人而异。
question 何为出租产业的“维修或是支援服务”
answer 全面的维修或支援服务包括保安,冷气维修,热水,电扶梯,电梯,康乐设施(会所,健身房,网球/羽球/壁球,泳池等),清洁服务如废物处理,产业维修,花园绿化,灯光照顾等。
question 我替我的岳母支付医药费,我是否可以以此作为我的税务减免。
answer 为伴侣的父母支付的医药费不包括在税务减免中。
question 我该如何申请税务减免于我的进修花费?
answer 花费于马来西亚政府或部长承认或批准的教育机构所提供的课程可享有最高限额为RM5,000的税务减免。你可自行填入所得税表格以要求税务减免。
question 何谓完整身体检查,我该如何申请此税务减免?
answer 完整的身体检查为马来西亚医药理事会(MMC)定义的检验,包括身体,心理和实验室检查(血液与尿液)与医生会诊如下:
i. 身体检测是指检验体重,血压,眼睛,耳朵,鼻子,喉咙,检验你的脖子甲状腺和淋巴,聆听您的胸腔与心脏,乳房检验,腹部检验,观察你的四肢和盆腔检查(巴氏涂片)。
ii. 实验室检查是指血液检查,尿液检查,子宫颈抹片检查。验血检查胆固醇水平,甲状腺激素,所有血球计数。
iii. 检验后的医生会诊。
花费在自己,伴侣或孩子的检验在有正式收据的情况下一年可减免不超过RM500的税务。你可自行填入所得税表格以要求税务减免。
question 如我从海外购买书刊或电子辞典,我是否可以享有D8的税务减免?
answer 是的,你可以享有税务减免。除了报刊或被禁止的书刊以外,无论你在何处购书,任何硬体与电子书都可享有不超过RM1,000的税务减免。但是请记得保留收据至少七年以方便内陆税收局检验。
question 何谓体育用品?
answer 体育用品为体育发展条例1997年的所定义的运动项目。包括短期的体育用品如高尔夫球杆,羽球拍等,但是不包括体育服装如泳衣或是运动鞋。健身器材如跑步机,健身脚踏车等都享有税务减免。休闲运动如潜水也可享有税务减免,但是不包括潜水衣。
question 如果我目前正在经营自己的个人企业,并且有缴纳公积金,我是否可以享有公积金的税务减免?
answer 是的,你可享有减免。但是请注意你自己的公积金缴纳不可作为生意收入的费用。
question 我是否可以以我孩子的人寿保险来申请税务减免?
answer 孩子的人寿保险不享有税务减免。只有个人与伴侣的人寿保险可减免税务。

question What is the difference between Form BE and Form B? 

answer Form BE – income assessed under Section 4 (b) – 4 (f) of the Income Tax Act 1967 (ITA 1967) and be completed by individual residents who have income other than business.

Form B – income assessed under Section 4 (a) – 4 (f) of the ITA 1967 and be completed by individual residents who have business income (sole proprietorship) or partnership.

question When is the due date for submission of Form B?

answer The due date for submission of Form B is 30 June of the following year.Form B – income assessed under Section 4 (a) – 4 (f) of the ITA 1967 and be completed by individual residents who have business income (sole proprietorship) or partnership.

question Will penalty be imposed if I submit the Form B after 30th June? 

answer Yes. You will be charged a penalty under subsection 112(3) of the ITA 1967. Inland Revenue Board of Malaysia (IRBM) will issue a notice of assessment under subsection 90(3) of the ITA 1967 and the taxpayer is required to pay additional taxes (and the original tax if still unpaid) within 30 days from the date the notice is issued.

question Will penalty be imposed if I submit the Form B after 30th June? I received only employment income in the beginning of the year. Subsequently, I started my own business in the middle of the year. Which form do I need to fill up? 

answer You are required to fill Form B because you have business income.

question Why do I have to keep all the source documents for 7 years? 

answer Records, documents and working sheets need to be kept for 7 years as evidence and reference if required.

question Will a penalty be imposed if I do not keep all the records?

answer If you do not keep your business records, you may be charged in court under Section 119A of the ITA 1967. If convicted, the penalty imposed will be not less than RM300 and not more than RM10,000 or imprisonment for not less than 1 year or both.

question I am a real estate agent / stocks / insurance / direct sales business. But I have not registered with the Companies Commission of Malaysia. What form should I use to declare my income? 

answer Types of forms to be filled are not depending on whether you have registered the business with the Companies Commission of Malaysia (SSM) or not. It depends on the source of the income received by you whether or not a business source. Income received by an independent agent is treated as business income. Therefore, you must declare the income in Form B.

question If someone receives consulting fees or commissions income from a company, whether the income is treated as business income or nonbusiness? 

answer Commission income is treated as business income and you are required to complete Form B to report income.

question Will I be able to check payment CP500 has been made in the current year? 

answer Yes. You may make check at the branch handling your income tax file. Another easier option is to check the amount using the e-ledger at IRBM’s website. To use this service you need to enter your e-filing user id and password.

question How can I appeal if I do not agree with my CP500 figure?

answer You can amend the figure by submitting the CP502 form before 30th June to your respective income tax branch

question What is a Public Ruling? 

answer Public Ruling is a guide for the public which sets out the interpretation Public Rulings of the Director General of Inland Revenue in respect of a particular tax law, policy and procedure that are to be applied. Details of each Public Ruling are available from the IRBM website.

question I am a partner in the restaurant business. How can I report the income I get from the restaurant business? Is it based on the share capital contributed by me? 

answer For each partnership, the precedent partner is responsible for filling out the Form P and issuing the Form CP30 to each and every partner. CP30 is a statement of apportionment of partnership income for each partner. The Form CP30 has to be provided to each partner so as to enable them to declare their partnership income in Form B.

question In what circumstances the rental income can be considered as business income?

answer The rental income can be taxed as business income under section 4 (a) of the ITA Act 1967 if the property owner is comprehensively and actively providing maintenance services or support services in relation to the rental property. These services are offered, managed and provided by the person renting the property instead of rising passively or accidentally as a result of ownership or lease of the property.

question What is meant by “maintenance services or support services” in relation to the rental property?

answer Maintenance services or support services comprehensively provided means services which include security, air conditioning, hot water, escalators, elevators, recreational facilities (clubhouse, gym, tennis / badminton / squash, swimming pools, etc.), cleaning or revisions, including waste disposal -garbage, property maintenance, gardens, landscaping, lighting, etc.

question I paid for my mother in law’s medical expenses. Can I make a claim for that relief?

answer Medical expenses for spouse’s parent are not allowable.

question How do I claim for relief for education fee on approved study? 

answer An amount limited to a maximum of RM5,000 is deductible (self) in respect of fees expended on any course of study up to tertiary level in any institution in Malaysia recognized by the Malaysian Government or approved by the Minister for the purpose of acquiring any skills or qualifications.

question What do you mean by full medical checkup and how am I eligible to claim that relief?

answer Complete medical examination refers to thorough examination as defined by Malaysian Medical Council (MMC) including both physical and mental examination and laboratory test (blood and urine test) together with doctor consultation as follows:

  • Physical examination refers to examination for weight, blood pressure, eye, ears, nose and throat, examining your neck for the 23 size of the thyroid gland and enlarged lymph nodes, listening to your chest and heart, breast examination, abdominal examination, looking at your arms and legs and pelvic examination (pap smear).
  • Lab examination refers to blood test, urinalysis and Pap smear. Blood test checking on your cholesterol level, thyroid hormones, complete blood count
  • Consultation after examination.
    Amount expended on own self, husband/wife or child is deductible up to a maximum of RM500 and must be proved with official receipt.

question Can I make a claim under D8 relief if I purchased the books and electronic dictionary from overseas? 

answer Yes, you can. Both hardcopy and electronic books but exclude newspapers or banned reading materials can be claimed under book/magazine relief limited to a maximum of RM1,000 regardless of where the books were purchased. Please keep the receipts for 7 years for the purpose of reference and review if required by IRBM.

question What does it means by Sports Equipment?

answer Sports equipment for any sports activity as defined under the Sports Development Act 1997. Sports equipment includes equipment with short lifespan e.g. golf balls and shuttlecocks but excluding sports attire, e.g. swimsuits and sports shoes. The deductible amount is limited to RM300. For fitness sports – all fitness equipment such as treadmill, exercise bike and air walker can be claimed. For recreational sports – for example diving. All diving equipment can be claimed except for attire.

question I am running a sole proprietorship business. I have made EPF contribution. Can I make a claim for EPF relief?

answer Yes, you can. Please note that the EPF contribution for your own self cannot be deducted as expenses in order to calculate your business adjusted income/loss.

question Can I make a claim for life insurance relief under my child name? 

answer Insurance premium on the life of the child does not qualify. Only Insurance Premiums paid for policies taken on the life of an individual, husband or wives are allowable deductions.