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1 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本概述将协助中国企业全面遵守马来西亚印花税的规定

2 马来西亚印花税的概述 1 什么是印花税? 印花税是针对某些类型的合同或文件征收的税种 2 印花税的种类 (a) 定额税项及 (b) 从价税率 3 印花税适用税率税率将会随着合同 / 文件的性质和交易额而有所不同下列为一些常见的合同和文件的印花税税率 :- 合同和文件的类型税率 (a) 转易或转让房地产首马币 10 万令吉随后的马币 40 万令吉超出马币 50 万令吉 1% 2% 3% 例如 : 李小姐在 2016 年 4 月 30 日出售位于吉隆坡的一套公寓给戴小姐, 售价为马币 100 万令吉应缴的印花税如下 :- 马币首马币 10 万令吉 x 1% 1,000 随后的马币 40 万令吉 x 2% 8,000 随后的马币 50 万令吉 x 3% 15,000 24,000 股票, 股份或有价证券 0.3% (b) 亲笔签署的协议或协议备忘录马币 10 令吉 (c) 抵押 ( 包括伊斯兰教法下 ), 债券, 契约, 信用债券 ( 非有价证券 ) 外币贷款或伊斯兰外币融资 0.5%, 应纳税额不超过马币 500 令吉由财政部批准的中小型企业贷款 :- 在一个日历年里贷款总额或伊斯兰融资总额不超过马币 25 万令吉每超出马币 1 千令吉, 但不超过马币 1 百万令吉随后每超出马币 1 千令吉每马币 1 千令吉, 马币 0.50 令吉每马币 1 千令吉, 马币 2.50 令吉马币 5 令吉转让或出售任何抵押, 债券, 契约或信用债券 ( 非有价证券 ) (d) 公司组织章程大纲针对转让抵押金的税额征收 5 分之 2 的税马币 100 令吉 (e) 发行给持有人的认股权或股票凭证 1% (f) 贷款和服务协议

3 所有的贷款协议 ( 除了教育贷款 ) 教育贷款协议所有的服务协议 ( 单层协议 ) 0.5% 的从价税率固定马币 10 令吉 0.1% 的从价税率多层服务协议 : 非政府合同 ( 即私人企业与服务供应商之间 ) 政府合同 ( 即马来西亚中央 / 州政府与服务供应商之间 ) 第一层 :0.1% 的从价税率随后的阶层 : 马币 50 令吉第一层 : 豁免次层 :0.1% 的从价税率随后的阶层 : 马币 50 令吉例如 : ABC 私人有限公司 ( 主要承包商 ) 与马来西亚州政府在 2016 年 4 月 30 日签订多层服务协议第一层州政府与主要承包商的协议次层主承包商与分包商的协议随后的阶层甲分包商与乙分包商的协议马币豁免 0.1% 的从价税率 50 令吉 4 股份资本税对于成立公司的每个申请都须根据下表支付股份资本税 :- 违规的处罚法定股本 ( 马币 ) 费用 ( 马币 ) 不超过 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 及以上 70,000 已发行股本可以是任何不超过法定股本的金额在实践中, 股份可以按一次性发行马币 1 令吉或分段的数额发行

4 1 逾期加盖印花未在规定期限内 ( 即如在马来西亚执行, 自执行日起 30 天之内 ) 加盖印花的文书将有需要缴付未缴税款和下述的罚款 :- 如文书是在规定期限后 3 个月内加盖印花, 马币 25 令吉或不足税额的 5%, 两者以较高数额为准如文书是在规定期限后 3 个月, 但不迟于 6 个月加盖印花, 马币 50 令吉或不足税额的 10%, 两者以较高数额为准如文书是在规定期限后 6 个月加盖印花, 马币 100 令吉或不足税额的 20%, 两者以较高数额为准

Malaysia Tax May 2016 Deloitte Malaysia Chinese Services Group Publication Stamp Duty Stamp Duty is a tax that is levied on certain instruments or documents.

5 Malaysia Tax May 2016 Deloitte Malaysia Chinese Services Group Publication Stamp Duty Stamp Duty is a tax that is levied on certain instruments or documents. Chinese companies that undertake business activities in Malaysia may frequently be exposed to stamp duty. Situations where stamp duty would be applicable include acquisition of shares in companies incorporated in Malaysia, purchasing of properties, entering into construction contract, loan agreement, service agreement and so on. Based on our experience dealing with the Chinese investors, we observed that most of the businesses do not have sufficient knowledge of the Malaysian Stamp Duty. In this connection, we are pleased to provide you with an overview of the stamp duty in Malaysia. This overview would certainly assist Chinese companies to be in full compliance with the Malaysian stamp duty requirements.

6 Overview of Stamp Duty in Malaysia 1 What is Stamp Duty? Stamp duty is a tax that is levied on certain instruments or documents. 2 Types of Stamp Duty (a) Fixed duties (b) Ad valorem duties 3 The applicable rate of Stamp Duty The rate of duty varies in accordance with the nature of the instruments / documents and transacted values. The following are rates of stamp duty for some more common instruments and documents:- Type of Instruments and Documents (a) Conveyance, assignment or transfer Rate Properties First RM 100,000 Next RM 400,000 In excess of RM 500,000 1% 2% 3% Example: Ms Li disposed of a condominium in Kuala Lumpur to Ms Dai for RM 1,000,000 on 30 April The stamp duty payable would be as follows:- RM The first RM 100,000 x 1% 1,000 Next RM 400,000 x 2% 8,000 Next RM 500,000 x 3% 15,000 24,000 Stock, shares or marketable securities 0.3% (b) Agreement or memorandum of agreement made under hand RM 10 (c) Charge or mortgage (including that under the Syariah, bond, covenant, debenture (not being a marketable security) Foreign currency loans or Syariah financing in foreign currency Loan for purposes of Small and Medium Enterprise * ( SME ) approved by the Minister of Finance:- 0.5%, with total duty payable not exceeding RM 500 for an amount not exceeding RM 250,000 of the aggregate loans or of the aggregate financing under the Syariah in a calendar year for each additional RM 1,000 not exceeding RM 1,000,000 RM 0.50 for every RM 1,000 RM 2.50 for every RM 1,000 for each additional RM 1,000 or part thereof Transfer, assignment or disposition of any charge or mortgage, bond, covenant or debenture (not being a marketable security) RM 5 2/5 of the duty which would be chargeable or a charge on mortgage for the amount transferred

7 (d) Memorandum of association of a company RM 100 (e) Share warrant or stock certificate to bearer 1% (f) Loan and service agreements All loan agreements (except education loans) Ad valorem rate of 0.5% Education loan agreements Fixed at RM 10 All service agreement (one tier) Ad valorem rate of 0.1% Multi-tier service agreement: Non-government contract (i.e. between private entity and service providers) First level: Ad valorem rate of 0.1% Subsequent level(s): RM 50 Government contract (i.e. between Federal / State Government of Malaysia and service providers) First level: Exempted Second level: Ad valorem rate of 0.1% Subsequent level(s): RM 50 Example: ABC Sdn Bhd ( principal contractor ) enters into a multi-tier service agreement with the State Government of Malaysia on 30 April First level Agreement between the State Government and the principal contractor Second level Agreement between the principal contractor and the sub-contractors Subsequent level(s) Agreement between the sub-contractor 1 and subcontractor 2 RM Exempted Ad valorem rate of 0.1% 50 4 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.

8 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. Penalty for Offences 1 Late Stamping An instrument which is not stamped within the period specified (i.e. within 30 days of its execution if executed in Malaysia) may be stamped on payment of the unpaid duty and a penalty of: RM 25 or 5% of the amount of the deficient duty, whichever is greater, if the instrument is stamped within 3 months after the specified time of stamping. RM 50 or 10% of the amount of the deficient duty, whichever is greater, if the instrument is stamped later than 3 months but not later than 6 months after the specified time for stamping. RM 100 or 20% of the amount of the deficient duty, whichever is greater, if the instrument is stamped after 6 months.

9 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) 夏国辉 Ha Kok Fei 副总监 kha@deloitte.com (603) 颜杏蕊 Gan Sin Reei 郑顺民 Tey Soon Meng 郭明以 Kuo Min Yee 李岸营 Li Anying 戴蔚 Vivian Dai 高级经理主管高级助理高级助理助理 sregan@deloitte.com sotey@deloitte.com nkuo@deloitte.com annanyli@deloitte.com vdai@deloitte.com (603) (603) (603) (603) (603) 古晋 Kuching 蔡淑萍 Chai Suk Phin 黄俊程 Kane Bong 高级经理经理 spchai@deloitte.com kbong@deloitte.com (608) (608) 新山 Johor Bahru 陈莱玲 Susie Tan 吴玉凤 Caslin Ng 高级经理高级经理 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 高级经理高级经理 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)

10 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夏国辉颜杏蕊郑顺民郭明以李岸营戴蔚古晋 Kuching 蔡淑萍黄俊程新山 Johor Bahru 陈莱玲吴玉凤

11 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

12 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 07 月马来西亚中国服务组税务刊物马来西亚国家建筑发展局 ( CIDB ) 准则在马来西亚, 建筑行业仍然是发展最快的经济领域之一, 据马来西亚统计部数据显示,2016 年第一季度建筑行业占国家国内生产总值 ( GDP ) 的 7.9% CIDB 是依据 CIDB 法令设立, 其主旨为促进和推动建筑工程业的发展, 改进和扩展总体来说, 本地和外国承包商都需在投标或开始建筑项目工程前注册