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1 马来西亚税务 2016 年 01 月马来西亚中国服务组税务刊物来马来西亚设立企业的中国公司, 可有不同的设立方式, 如, 分支机构子公司办事处等其中最为普遍的是私人有限公司在此, 我们特别列出成立私人有限公司的条例最低资本需求本地股东参与限制等

2 成立马来西亚股份有限公司须知 1 马来西亚公司名字一个拥有股份资本的马来西亚公司可以成立为私人有限公司 ( Sendirian Berhad 或 Sdn. Bhd. 尾随于该公司名字 ) 或股份有限公司 ( Berhad 或 Bhd 尾随于该公司名字 ) 2 注册办事处马来西亚公司一定要有一个注册办事处, 作为所有联络和通知用途 ( 如果公司秘书是专业公司马来西亚公司注册办事处的地址就是公司秘书的地址 ) 3 董事至少 2 个董事必须是主要住所要在马来西亚的人士马来西亚公司的董事和股东可以是同一个或不同人 4 居民秘书马来西亚公司必须有至少一个合资格的秘书 ( 在 1965 年马来西亚公司法令解释 ) 必须为一名人士 5 实收资本马来西亚公司最低实收和发行资本马币 2 令吉包括至少发行 2 个普通股, 每个普通股为马币 1 令吉 6 股份资本税每个申请成立公司应该依据以下允许资本金额缴纳股份资本税 : 法定股本 ( 令吉 ) 费用 ( 令吉 ) 400,000 或以下 1, , ,000 3, ,001-1,000,000 5,000 1,000,001-5,000,000 8,000 5,000,001-10,000,000 10,000 10,000,001-25,000,000 20,000 25,000,001-50,000,000 40,000 50,000, ,000,000 50, ,000,001 或以上 70,000 发行的股份资本是不可超过允许股本金额在实践中, 股份可以按一次性发行马币 1 令吉或分段的数额发行 7 股东需要至少 2 个认股人如果股东是一间公司, 这间公司可以成为唯一 1 个股东如果打算成为全资子公司, 这些股份可以随后转换到实体公司马来西亚公司没有要求必须有居民股东, 除非在以下阐述的某些指定的许可证或执照 8 外国和土著参股从 2003 年 6 月 17 日起生效, 在制造行业可以 100% 外国参股自从 2009 年起, 一些服务业自由化可高达 100% 外国人参股 ( 例如, 教育医疗旅游通信行业电子相关的等 ) 2009 年起, 伊斯兰银行投资银行保险公司可外国持有占 70% 自从 2014 年 6 月 9 日生效日期起, 信托管理公司可 100% 外国参股

3 土著股份条件涉及到策略性的领域, 例如, 能源水通信行业和港口在马来西亚发布的外国参股贸易服务指南中关联到批发零售和贸易业务, 股份资本需要至少从马币 100 万令吉到马币 250 万令吉, 土著参股要在 30% 至 70% 之间提供石油天然气业服务需要拥有马来西亚国家石油公司执照, 需要至少马币 10 万令吉的实收资本, 而且依据不同种类的服务其最低土著股权为 30% 51% 或 100% 不等 9 工作准证对股份资本要求 10 成立马来西亚公司资料和时间需求公司雇用外籍人员申请工作准证, 公司最少注册资本如下 : 100% 本地公司拥有马币 25 万令吉本地 + 外国拥有马币 35 万令吉 100% 外国拥有马币 50 万令吉和以上成立马来西亚公司, 需求如下 : - 建议的公司名字 - 公司活动类型 - 名字最新地址认证护照复印件国籍和公司董事和股东每个股东所占股份额 ( 如果股东是一间公司, 从公司注册局 ( ROC ) 取得认证公司执照公司简介和授权书或公司代表证 ( 如需 ) ( 如果所有文件提交给公司注册局 ROC 申请成立公司, 需要 2-3 个工作日完成 ) 11 开设银行户口马来西亚公司可以在任何一家经由马来西亚中央银行认可的持牌银行开设银行户口 ( 开设银行户口时间依据银行决定的 ; 可能最快 2 个星期或 2 个月不等 ) 12 股东常年大会马来西亚公司需要召集一年一次股东常年大会 (AGM),AGM 需在审计账目的截止账期后的 6 个月内召开, 审计账目要在 AGM 日期一个月内向公司注册局 ROC 提交在一些特殊情况下, 可召开特殊股东大会 ( EGM ) 已获得股东批准 13 马来西亚公司税率马来西亚公司需要向马来西亚内陆税收局在公司财政年度结束后的 7 个月内提交纳税申报马来西亚公司企业所得税需要征收税率为 24% 中小型企业其实收资本不超过马币 250 万令吉, 企业所得税税率如下 : 前马币 50 万令吉 19% 超出马币 50 万令吉 24% 14 投资回酬 / 利润汇回公司的投资回酬可用股息的形式回归给投资者股息只能由公司留存利润派发支付股息给本地和外国股东都是免税的

Malaysia Tax January 2016 Deloitte Malaysia Chinese Services Group Publication There are types of business organization which include the branch of a foreign company, limited company, representative

4 Malaysia Tax January 2016 Deloitte Malaysia Chinese Services Group Publication There are types of business organization which include the branch of a foreign company, limited company, representative office, etc available for China investors. Among, the private limited company is the most popular form of organisation. Herewith, we list down the requirements and restrictions for setting up a private limited company in Malaysia, the minimum share capital requirement, equity condition, etc.

5 Setting Up of a Malaysian Company Limited by Shares 1 Name of a Malaysian Company A Malaysian Company having a share capital may be incorporated as a private limited company (identified through the words Sendirian Berhad or Sdn. Bhd. appearing together with the company's name) or public limited company (identified through the word Berhad or Bhd appearing together with the company s name). 2 Registered Office The Malaysian Company must have a Registered Office where all communications and notices may be addressed to. (If the Company Secretary is a professional firm, the address of the Company Secretary is usually the address of the Registered Office of the Malaysian Company.) 3 Directors A minimum of two directors who must be natural persons and each has his principal or only place of residence within Malaysia. The directors of a Malaysian Company may be the same or different persons from the shareholders. 4 Resident Secretary The Malaysian Company must have at least one qualified Secretary (as defined under the Malaysian Companies Act, 1965) who must be a natural person. 5 Paid Up Share Capital The minimum paid-up and issued capital for a Malaysian Company is RM2.00 comprising at least two ordinary shares of RM1.00 each. 6 Share Capital Duty Each application for the incorporation of a company shall be accompanied with share capital duty payment as per the following schedule: Authorised Share Capital (RM) Fees (RM) Up to 400,000 1, , ,000 3, ,001-1,000,000 5,000 1,000,001-5,000,000 8,000 5,000,001-10,000,000 10,000 10,000,001-25,000,000 20,000 25,000,001-50,000,000 40,000 50,000, ,000,000 50, ,000,001 and above 70,000 The issued share capital can be at any amount not exceeding the authorised share capital. In practice, though, the share can be issued at full nominal value of RM1 or a part of it with the balance to be called upon at later stages. 7 Shareholder A minimum of two individual subscribers is required. If the shareholder is a corporation, the company may have only one shareholder. If the intention is to have a wholly owned subsidiary, these shares may be transferred to a corporate entity at a later date. There is no requirement for a Malaysian Company to have resident shareholders unless specified in certain permits or licenses as further elaborated below.

6 8 Foreign and bumiputra equity participation With effect from 17 June 2003, 100% foreign participation is allowed for manufacturing sector. There were liberalisation initiatives in several services sub-sectors (e.g. education, healthcare, tourism, telecommunication, IT related etc), allowing for up to 100% foreign participation in these sectors since The limit on foreign equity ownership of Islamic banks, investment banks, insurance companies and takaful operators is 70% from 2009 onward. With effect from 9 June 2014, 100% foreign equity ownership is allowed for unit trust management companies. Bumiputra equity conditions may be imposed in the strategic sectors such as energy, water, telecommunications, and ports. In relation to the wholesale, retail and trade business, based on the guidelines on foreign participation in the distributive trade services Malaysia issued, the minimum share capital requirement is ranging from RM1 million to RM25 million and there is a need for bumiputra participation from 30% to 70%. For service providers operating in the oil and gas industry that require a Petronas license, they are required to have paid up share capital of not less than RM 100,000 and minimum bumiputera shareholding participation of either 30%, 51% or 100% depending on the type of services. 9 Share capital Requirement for Work Permit 10 Information and Time Required for Incorporating a Malaysian Company The minimum share capital for a company to employ an expatriate under a work permit is as follows: 100% local company owned RM250,000 Local + foreign owned RM350, % foreign owned RM500,000 and above To incorporate a Malaysian Company, the following is needed: - The name of the proposed company. - Type of business activity. - The names, latest residential address, certified passport copy, nationality and business occupation of the directors and shareholders of the proposed company and for shareholders, the number of shares subscribed by each subscriber. (If the shareholder is a corporation, certified copies of the Certificate of Incorporation, company profile from the Registrar of Companies ( ROC ) and Power of Attorney or a corporate representative certificate or notice (whichever is applicable) is required.) (The incorporation of a Malaysian Company would take 2-3 working days if all the documents for submission to the ROC are complete and in order.) 11 Opening of Bank Accounts 12 Annual General Meeting ( AGM ) The Malaysian Company may open bank accounts with any banks licensed with the Central Bank of Malaysia. (The timeline for opening of a bank account depends on the bank concerned; may be as fast as two weeks or up to two months.) A Malaysian Company is required to convene its AGM once a year to table its audited accounts made up to a date not more than six months before the date of the AGM. The audited accounts is required to be lodged with the ROC within a month from the date of the AGM. Under certain circumstances, approval from

7 shareholders can be obtained by convening an Extraordinary General Meeting ( EGM ). 13 Tax Rate For a Malaysian Company A Malaysian company required to submit its tax return to the Malaysian Inland Revenue Board within seven months after its financial year end. A Malaysian Company is subject to corporate tax rate of 24%. In the case of a SME company where the paid up share capital is not more than RM2.5m, the corporate tax rate is as follows: First RM500,000 19% In excess of RM500,000 24% 14 Return on Investment / Repatriation of Profits Return of investment into a company is in the form of dividend. Dividend can be distributed out of the retained earnings of the company. Dividend payment is exempt from tax in the hand of the shareholders, both local and foreign shareholders.

8 联系我们分支机构 / 名字职务邮箱电话吉隆坡 Kuala Lumpur 余永平 Yee Wing Peng 董事经理 wpyee@deloitte.com (603) 谭丽君 Tham Lih Jiun 执行董事 ljtham@deloitte.com (603) 卓鸿培 Toh Hong Peir 执行董事 htoh@deloitte.com (603) 郭川永 Kok Soon Weng 副总监 kekok@deloitte.com (603) 颜杏蕊 Gan Sin Reei sregan@deloitte.com (603) 郑顺民 Tey Soon Meng 主管 sotey@deloitte.com (603) 郭明以 Kuo Min Yee 高级助理 nkuo@deloitte.com (603) 李岸营 Li Anying 高级助理 annanyli@deloitte.com (603) 古晋 Kuching 蔡淑萍 Chai Suk Phin 黄俊程 Kane Bong 经理 spchai@deloitte.com kbong@deloitte.com (608) (608) 新山 Johor Bahru 陈莱玲 Susie Tan 吴玉凤 Caslin Ng susietan@deloitte.com caslinng@deloitte.com (607) (607) 马六甲 Melaka 黃海珉 Terence Ng 副总监 terenceng@deloitte.com (606) 怡保 Ipoh 梅皓然 Terrence Mooi 刘慧婷 Loh Wai Teng tmooi@deloitte.com wloh@deloitte.com (605) (605) 槟城 Penang 黄兰卿 Ng Lan Kheng 钟艾玲 Cheng Ai Ling 执行董事副经理 lkng@deloitte.com alcheng@deloitte.com (604) (604)

9 分支机构 / 名字职务邮箱电话亚庇 Kota Kinabalu 张济妃 Cheong Yit Hui 经理 yicheong@deloitte.com (608) 吉隆坡 Kuala Lumpur 余永平谭丽君卓鸿培郭川永颜杏蕊郑顺民郭明以李岸营古晋 Kuching 蔡淑萍黄俊程新山 Johor Bahru 陈莱玲吴玉凤

10 马六甲 Melaka 黃海珉怡保 Ipoh 梅皓然刘慧婷槟城 Penang 黄兰卿钟艾玲亚庇 Kota Kinabalu 张济妃

11 Deloitte Malaysia Add Deloitte as a safe sender Deloitte Level 16, Menara LGB 1, Jalan Wan Kadir Taman Tun Dr. Ismail Kuala Lumpur, Malaysia 英文版本与中文版本倘出现任何歧义, 概以英文版本为准上述仅供阅读参考 If there is any inconsistency or conflict between the Chinese and English versions, the English version shall prevail for all purposes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. Deloitte provides audit, consulting, financial advisory, risk management, tax and related services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte s more than 225,000 professionals are committed to making an impact that matters. Deloitte serves 4 out of 5 Fortune Global 500 companies. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte network ) is, by means of this communication, rendering professional advice or services. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. About Deloitte in Malaysia In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates. 免责声明此刊物的内容纯属通用信息, 不应被认为是德勤提供任何专业建议和服务在对您公司或个人财产采取任何决策或行动前, 需征求专业咨询因此刊物引起的任何损失, 德勤成员公司不负任何责任 Disclaimer This publication contains general information only, and should not be construed as rendering professional advice or services by Deloitte. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication Deloitte Tax Services Sdn Bhd To no longer receive s about this topic please send a return to the sender with the word Unsubscribe in the subject line.

Deloitte - Template

Deloitte - Template 马来西亚税务 2016 年 05 月马来西亚中国服务组税务刊物印花税印花税是针对某些类型的合同或文件征收的税种在马来西亚从事商业活动的中资企业可能会经常接触到印花税印花税适用的情况, 包括收购马来西亚注册公司的股份购买房地产签订建筑合同借贷协议服务协议等根据我们协助中国投资方的经验, 我们察觉到绝大部分的企业不具备关于马来西亚印花税的充足知识在这方面, 我们为您提供马来西亚印花税的概述