暂估应纳税额的提交和税款月度分期缴纳税务表格截止日期公司 A 截止日期暂估应纳税额 ( 表格 CP204)* 在计税基期开始 30 日内 2018 年 12 月 1 日企业可通过 ( 表格 CP204A) 来调整暂估应纳税额在计税基期的第 6 个月和第 9 个月 2018 年 6 月 30

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1 q 马来西亚税刊 2018 年 1 月德勤马来西亚中国服务部刊物纳税日历介绍亲爱的读者, 祝大家新年快乐, 欢迎查阅我们德勤马来西亚中国服务部刊物! 在马来西亚投资经营的中国企业 ( 及其在马来西亚的子公司 ) 以及就业的中国籍个人可能面临马来西亚的各种纳税义务为了便于中资企业及雇员实现税务合规, 我们总结了适用于公司及个人的常用的纳税日历以供参考请考虑以下假设 : 此纳税日历仅供一般示例用途, 不考虑复杂的税务情况, 且以下列出的所有项目不一定都将适用以公司 A 举例说明, 公司 A 已经开始运营多年, 公司的财年结束日期为 2018 年 12 月 31 日如果公司于 2018 年首次开始运营或公司的财年结束日期并非是 2018 年 12 月 31 日相关截止日期将因财年结束日期不同而有所差别请如果你需要我们的建议, 请随时咨询我们

2 暂估应纳税额的提交和税款月度分期缴纳税务表格截止日期公司 A 截止日期暂估应纳税额 ( 表格 CP204)* 在计税基期开始 30 日内 2018 年 12 月 1 日企业可通过 ( 表格 CP204A) 来调整暂估应纳税额在计税基期的第 6 个月和第 9 个月 2018 年 6 月 30 日和 2018 年 9 月 30 日税款月度分期缴纳 ( 表格 CP207) 从计税基期的第 2 个月起, 每个月的第 15 日首次分期缴纳 2018 年 2 月 15 日 / 最后分期付款 2019 年 1 月 15 日 * 暂估税额不可少于上一课税年度的暂估税额或调整后暂估税额的 85% 雇主责任税务表格截止日期公司 A 截止日期雇主需向马来西亚内陆税收局提交税务申报表 ( 表格 E) 在随后一年的 3 月 31 日 2018 年 3 月 31 日雇主需要向雇员提供的薪资报表 ( 表格 EA) 在随后一年的 2 月 28/29 日 2018 年 2 月 28/29 日需向马来西亚内陆税收局提交月度税额扣除表 ( 表格 CP38) 在随后每月的第 15 日如 2017 年 12 月份的薪资报表, 则截止日期为 2018 年 1 月 15 日雇主需在雇佣开始后通过填报表格 CP22 通知马来西亚内陆税收局开始受雇后的 1 个月内如 2018 年 1 月 1 日开始受雇, 则截止日期 2018 年 1 月 31 日雇主终止雇员受雇需通过填报表格 CP22A 通知马来西亚内陆税收局终止雇佣外籍员工并且该员工离开马来西亚需通过表格 CP21 通知马来西亚内陆税收局终止受雇前的 1 个月内离开马来西亚前 1 个月内如终止雇佣日期是 2018 年 12 月 31 日, 则截止日期 2018 年 11 月 30 日如离开马来西亚日期为 2018 年 12 月 31 日, 则截止日期 2018 年 11 月 30 日

3 雇员 / 个人责任税务表格截止日期个人截止日期个人应纳税额评估额扣除已按 1967 年马来西亚税收法令条款 107B 的要求分期缴纳或按月度税收扣除计划已付的分期付款的剩余部分, 需在规定的日期完成缴纳无营业所得的个人需在随后一年的 4 月 30 日及之前申报有营业所得的个人需在随后一年的 6 月 30 日及之前申报 2018 年 4 月 30 日 2018 年 6 月 30 日提交企业所得税申报表格和最终所得税纳税义务的支付税务表格截止日期公司 A 的截止日期企业税务申报 ( 表格 C) 需在会计期间结束后的 7 个月内 2018 年 7 月 31 日最终课税超过已付的税务分期付款需在会计期间结束后的 7 个月内 2018 年 7 月 31 日提交申报企业所得税的法定截止日后的 60 日内 ( 需多缴付应纳税额的 10%) 2018 年 9 月 29 日提交修订的所得税申报表格 ( 修订表格 C) 提交申报企业所得税的法定截止日后的 60 日后, 但不超过 6 个月 ( 需多缴付应纳税额的 15.5%) 2018 年 9 月 30 日 2019 年 1 月 31 日

4 预扣税税务表格截止日期公司 A 的截止日期以下种类支付给非纳税居民的的款项需扣除预扣税并缴纳给马来西亚内陆税收局 : 合同付款 ( 表格 CP37A) 利息 ( 表格 CP37) 特许权使用费 ( 表格 CP37) 特别类型收入 ( 表格 CP37D) 公共艺人的酬劳 ( 表格 CP37) 支付 / 贷记给非纳税居民起的一个月内如付款 / 贷记日期为 2018 年 7 月 1 日, 则截止日期 2018 年 7 月 31 日在马来西亚所得税法条款 4(f) 中的所得或利润 ( 表格 CP37F) 其他税务合规所有纳税人申报种类表格提交截止日期更变所在地址的通知表格 600B 在更变后的 3 个月内公司会计年度日期的变更申报种类表格提交截止日期变更会计年度日期的通知表格 CP204B 如果新的会计年度少于 12 个月 : 截止日期为新的会计年度结束前 30 日如果新的会计年度超过 12 个月 : 截止日期为旧的会计年度结束前 30 日

5 不动产利得税 (RPGT) 申报种类表格提交截止日期变卖应课税资产的申报表格 CKHT 1 在变卖应课税资产的一个月内购买应课税资产的申报表格 CKHT 2 在购买应课税资产的一个月内消费税 (GST) 申报种类表格提交截止日期消费税 GST-03 表格在应纳税期间结束后的次月最后一日社会保险机构 (SOCSO) 申报种类表格提交截止日期汇款表格的提交表格 8A 每月月末后的 30 日内雇员公积金 (EPF) 申报种类表格提交截止日期每月应缴纳金额表及支票 EPF 6 ( 表格 A) 每月月末后的 15 日内向代理, 经销商和分销商支付的款项申报种类表格提交截止日期向代理, 经销商和分销商支付的货币和非货币形式奖励款项清单表格 CP58 次年的 3 月 31 日

6 结论综上所述, 在马来西亚开展业务的中国企业 ( 及其马来西亚的子公司 ) 和外籍雇员应注意他们在马来西亚的纳税义务并满足税务合规的要求为了确保税务的合规性, 我们建议就相关事宜咨询专业的税务机构

7 Feel free to reach out to us should you have any further enquiries on the matter. Malaysia Tax January 2018 Deloitte Malaysia Chinese Services Group (CSG) publication Tax Calendar Introduction Dear valued clients, Happy New Year and welcome back to another edition of our CSG publication! At the start of a new year, we have summarised below a general tax calendar for reference, to ensure that various Malaysia tax compliance obligations which Chinese companies and expatriates will be subjected to when establishing businesses in Malaysia are met. Please take note that: This calendar is just an illustrative list without considering complex scenarios, and not an exhaustive list. Thus, not all the items listed below will be necessarily applicable. For the company used as illustration (Company A), it is assumed that it is an existing company that has been in operation and has a financial year end of 31 December. In cases such as where the company first commences operation in 2018 or the company has a financial year end other than 31 December, a different tax calendar may be applicable.

8 Submission of Estimate of Income Tax Payable and payment of monthly tax instalments Tax Forms Estimate of Tax Payable (Form CP204) * Companies can revise their estimate of tax payable via Form CP204A Monthly tax instalments (Form CP207) Due Date(s) 30 days before the beginning of the basis period In the 6th and 9th months of the basis period By the 15th day of every month beginning from the 2nd month of the basis period Company A s due date(s) and First instalment / last instalment *The estimate cannot be lower than 85% of the estimate or revised estimate of tax payable for the preceding year of assessment. Employer s Obligations Tax Forms Return Form of Employer (Form E) to IRB Due Date(s) By 31 March of the following year Company A s due date(s) Statement of Remuneration (Form EA) to employees By the last day of February of the following year Monthly Tax Deduction Form (Form CP38) to IRB By the 15th day of the following month For December 2017 remuneration: Due on Commencement of Employment, employer needs to notify IRB via Form CP22 Cessation of Employment, employer needs to notify IRB via Form CP22A Cessation of Employment and departure from Malaysia, need to notify via CP21 Within 1 month from the date of commencement of employment Not less than 1 month from the date of cessation of employment Not less than 1 month before the date of departure For employment commenced on : Due on For employment ceased on : Due on For departure on : Due on

9 Employee s/individual s Obligations Tax Forms Individual s income tax return (Form BE / Form B) and settlement of balance of tax payable Due Date(s) By 30 April of the following year for individuals without business income. By 30 June of the following year for individual with business-sourced income. Individual due date(s) Submission of Income Tax Return Form and payment of final tax liability Tax Forms Company s income tax return (Form C) Tax assessed more than the instalments paid Due Date(s) Within 7 months from the date following the close of its accounting period Within 7 months from the date following the close of its accounting period Company A s due date(s) Submission of Amended Income Tax Return (Amended Form C) Within 60 days from the statutory due date for submission of tax return (subject to an increase in tax of 10% on tax undercharged). After the period of 60 days but not later than 6 months from the statutory due date for submission of tax return (subject to an increase in tax of 15.5% on tax undercharged)

10 Withholding Taxes Tax Forms Due Date(s) Company A s due date(s) Withholding tax must be withheld and remitted to the IRB on payment made to non-residents in respect of: Contract payments (Form CP37A) Interest (Form CP37) Royalties (Form CP37) Special classes of income (Form CP37D) Remuneration of public entertainers (Form CP37) Gains or profits falling under Section 4(f) of the ITA (Form CP37F) Within 1 month of the date of paying/ crediting to the non-resident For payment made on ; due on Other Tax Compliance All Taxpayers Type of Return Form Due Date for Submission Notification of change of address Form 600B Within 3 months of change Change in Accounting Period of a Company Type of Return Notification of Change in Accounting Period Form CP204B Due Date for Submission If new accounting period is less than 12 months: Due 30 days before the end of new accounting period If new accounting period is more than 12 months: Due 30

11 days before the end of old accounting period Real Property Gains Tax (RPGT) Type of Return Return of disposal of chargeable asset Form Form CKHT 1 Due Date for Submission Within 60 days from date of disposal of chargeable asset Return of acquisition of chargeable asset Form CKHT 2 Within 60 days from date of acquisition of chargeable asset Goods and Services Tax (GST) Type of Return Goods and services tax return Form GST-03 Form Due Date for Submission The last day of the following month after the end of the taxable period Social Security Organisation (SOCSO) Type of Return Submission of remittance form Form Form 8A Due Date for Submission Within 30 days after month end Employment Provident Fund (EPF) Type of Return Schedule of Monthly contributions together with cheque Form EPF 6 (Form A) Due Date for Submission Within 15 days after month end Payment Made to Agents, Dealers and Distributors Type of Return Form Due Date for Submission Statement of Monetary and Non-Monetary Incentive Payment to an Agent, Dealer or Distributor CP58 By 31 March of the following year

12 Conclusion In light of the above, Chinese companies (and their Malaysia subsidiaries) and individuals establishing business and employment in Malaysia are required to take note of their Malaysia tax liabilities and fulfil the tax compliance requirements accordingly. It is also strongly recommended to seek advice and assistance from a professional tax agent for related matters to ensure compliance is met.

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13 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) 徐莹晋 Chee Ying Cheng 总监 yichee@deloitte.com (603) 郭川永 Kok Soon Weng 总监 kekok@deloitte.com (603) 颜杏蕊 Gan Sin Reei 副总监 sregan@deloitte.com (603) 刘晓劼 Liu Xiao Jie 经理 rogliu@deloitte.com (603) 郑顺民 Tey Soon Meng 经理 sotey@deloitte.com (603) 戴蔚 Vivian Dai 副经理 vdai@deloitte.com (603) 黄尹羚 Ooi Ying Ling 高级助理 aooi@deloitte.com (603) 张艾嘉 Zhang Aijia 高级助理 aijizhang@deloitte.com (603) 马冰青 Ma Bingqing 高级助理 stelma@deloitte.com (603) 陈宇骄 Chen Yujiao 助理 yujchen@deloitte.com (603) 胡程 Hu Cheng 助理 chhu@deloitte.com (603) 王娟 Wang Juan 助理 juanwang@deloitte.com (603) 初俊啸 Chu Junxiao 助理 junxchu@deloitte.com (603) 古晋 Kuching 蔡淑萍 Chai Suk Phin 副总监 spchai@deloitte.com (608) 黄俊程 Kane Bong 高级经理 kbong@deloitte.com (608) 新山 Johor Bahru 吴玉凤 Caslin Ng 副总监 caslinng@deloitte.com (607) 陈莱玲 Susie Tan 高级经理 susietan@deloitte.com (607) 怡保 Ipoh 梅皓然 Terrence Mooi 高级经理 tmooi@deloitte.com (605) 刘慧婷 Loh Wai Teng 高级经理 wloh@deloitte.com (605) 槟城 Penang 黄兰卿 Ng Lan Kheng 执行董事 lkng@deloitte.com (604) 钟艾玲 Cheng Ai Ling 副经理 alcheng@deloitte.com (604) 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徐莹晋郭川永颜杏蕊刘晓劼郑顺民

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a) 制造商 : 工厂修建完毕, 开始销售产品并达到超过 RM500,000 的营业额 C, 或公司成立 b) 地产开发商 : 商业土地开发进度完成, 并销售达到 RM500,000. 消费税无法索回符合消费税注册资格消费税可索回由于一些新成立的企业在成立后的头几个月 ( 甚至几年 ) 内可

a) 制造商 : 工厂修建完毕, 开始销售产品并达到超过 RM500,000 的营业额 C, 或公司成立 b) 地产开发商 : 商业土地开发进度完成, 并销售达到 RM500,000. 消费税无法索回符合消费税注册资格消费税可索回由于一些新成立的企业在成立后的头几个月 ( 甚至几年 ) 内可马来西亚税务 2017 年 10 月德勤马来西亚中国服务部马来西亚企业的消费税成本管理介绍 2016 年, 中国已成为马来西亚制造业主要投资来源国,33 个项目获批准, 总价值约 48 亿马币, 与 2015 年 17 个总价值约 19 亿马币的获批准项目相比无疑取得了突飞猛进的增长我们也见证了大量中资地产开发项目的进行由于此类项目通常需要经过长期的建设与发展, 消费税很可能将会成为其中一项隐形成本,