尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告

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q 马来西亚税刊 2018 年 2 月德勤马来西亚中国服务部刊物 2017 年共同申报准则 ( CRS ) 修订和指引摘要草稿 * 介绍我们德勤马来西亚中国服务部于 2017 年 3 月份出版的刊物介绍了适用于在包括马来西亚在内的海外国家地区拥有资产和银行账户的中国企业和个人的共同申报准则 ( CRS ) 和信息自动交换标准 ( AEoI ) 随着全球一体化, 跨境活动已极为普遍, 因此,

1 q 马来西亚税刊 2018 年 2 月德勤马来西亚中国服务部刊物 2017 年共同申报准则 ( CRS ) 修订和指引摘要草稿 * 介绍我们德勤马来西亚中国服务部于 2017 年 3 月份出版的刊物介绍了适用于在包括马来西亚在内的海外国家地区拥有资产和银行账户的中国企业和个人的共同申报准则 ( CRS ) 和信息自动交换标准 ( AEoI ) 随着全球一体化, 跨境活动已极为普遍, 因此, 税务机关应当共同努力, 以确保纳税人已向相关的税务管辖区缴纳正确的税款在 CRS 的框架下, 政府会与其他税务管辖区自动交换纳税居民在其他管辖区所持有的金融账户信息作为经合组织 ( OECD ) 通过国际间的合作和努力打击避税和逃税的延续, 相关所得税规则 ( 金融账户信息自动交换标准 ) 于 2016 年 12 月 23 日的公布使得 CRS 于 2017 年 1 月 1 日起在马来西亚生效实施 CRS 适用于马来西亚金融机构 ( MYFIs ), 由其进行尽职调查程序以识别和记录个人及实体账户持有人, 包括实体账户背后的实际控制人基于此, 具有报告义务的马来西亚金融机构需向马来西亚内陆税收局 ( IRBM ) 申报上述持有人的金融账户信息, 随后再将上述的信息交换到其他国家税务机关 * 请查阅我们德勤马来西亚中国服务部 2017 年 3 月份刊物信息自动交换标准

2 尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告其在该日历年度内持有的每一个应报告账户的相关信息 CRS 的修订 (2017 年 12 月 22 日发布 ) 对 CRS 规则的修订旨在正式确立关于在 2018 年和 2019 年的提交报告延期截止日期前报告现有个人账户的特殊规定, 并进一步明确 CRS 在马来西亚实施的问题范围延长 2018 年和 2019 年申报期限修订针对 2018 年和 2019 年所需申报的所有账户将延期至当年 7 月 31 日 ( 原定为 6 月 30 日 ), 需符合如下关于个人账户报告要求的特别规定高净值个人账户针对此类账户的审查需在 2018 年 6 月 30 日完成, 所识别的应报告账户需 2018 年 7 月 31 日前报告低净值个人账户针对此类账户的审查需在 2019 年 6 月 30 日完成, 所识别的应报告账户需 2019 年 7 月 31 日前报告扩展对范围外账户的定义 CRS 目录 2 阐明了以下账户将被列为范围外账户 :- (a) 当储蓄帐户为休眠帐户 ( 除年金合同外 ) 并满足指定的条件时 ; (b) 证券账户在马来西亚证券交易所规则下也是一个休眠账户关闭金融账户的报告当关闭金融账户时,MYFIs 无义务在关闭时或之前报告其账户的余额或价值, 但需报告此账户已被关闭 CRS 的指引摘要 (2018 年 1 月 15 日草稿 ) 为了协助 MYFIs 符合 CRS 规定的要求,IRBM 颁布了 CRS 指引摘要草稿, 针对马来西亚在 CRS 实施方面所采纳的做法作出了解释说明, 其中部分主要内容如下 : 主要方面更广泛的 CRS 适用描述 MYFIs 需识别和保有所有国家地区税收居民的帐户持有人或账户控制人的信息, 无论马来西亚是否和该国家签署 CRS 协议雇员公积金 (EPF)- 批准成员投资计划 (MIS) 账户不在范围内马来西亚雇员公积金及批准成员投资计划的账户不在 CRS 规则适用的范围内

3 对被动收入的说明 CRS 指引摘要草稿段落 7.3 中对于如何构成被动收入以及应纳入考虑的例外情况进行了说明货币兑换规则以下兑换汇率可用于确定现有账户的门槛 : (a) 国家中央银行所公布的参考汇率美金 / 马币 ; 和 (b) 其他货币可接受马来西亚时间下午 5 点路透社或彭博社所公布的即时汇率. 针对纳闽金融机构的惩罚如未能按时提交 CRS 报告表或提交虚假信息或未能履行 CRS 规定的义务, 可能会被罚款高达 100 万令吉或监禁不超过两年, 或两者兼施结论 CRS 的修订和指引摘要旨在协助具有报告义务的 MYFIs 在 2018 年 7 月 31 日前符合首次 CRS 报告的要求随着 IRBM 的进一步解释, 具有报告义务的 MYFIs 需审视其现有审核方法和已履行的尽职调查程序以确保现有处理与 CRS 的修订及指引摘要的规定之间是否存在差异需要弥补此外, 我们预计 IRBM 将在近几个月针对 CRS 的实施作出更新, 特别是关于报告渠道和应报告国家地区列表欢迎随时联系我们以获取更多相关信息

4 Malaysia Tax February 2018 Deloitte Malaysia Chinese Services Group Publication Amended Common Reporting Standard (CRS) Rules 2017 and Draft CRS Guidance Notes* Introduction We have introduced the concept of Common Reporting Standard (CRS) on Automatic Exchange of Information ( AEoI ) in our CSG publication of March 2017 which could be applicable to Chinese companies and individuals having assets and bank accounts overseas including in Malaysia. As the world becomes increasingly globalised and crossborder activities become the norm, tax administrations need to work together to ensure that taxpayers pay the right amount of tax to the right jurisdiction. Under the CRS, governments of the participating jurisdictions agree to exchange automatically with one another information on financial accounts held by tax residents in each other s jurisdiction. In furtherance to the Organisation for Economic Co-operation and Development s ( OECD ) effort to combat tax avoidance and evasion at the international level, the original Income Tax (Automatic Exchange of Financial Account Information) Rules 2016 ( CRS Rules ) were gazetted on 23 December 2016 to enable the implementation of CRS in Malaysia with effect from 1 January The CRS Rules are applicable to Malaysian-based Financial Institutions ( MYFIs ) to perform due diligence procedures to identify and document individual and entity Account Holders, including certain Controlling Persons behind entity Account

5 Holders. Based on this documentation, Reporting MYFIs will need to report Financial Account information of such persons to the Inland Revenue Board of Malaysia ( IRBM ), which will then exchange the information with the relevant foreign tax authorities. *Please refer to CSG publication of March 2017 Automatic Exchange of Information The due diligence procedures shall be applied on all new Financial Accounts opened on or after 1 July 2017 and preexisting Financial Accounts maintained by the Reporting MYFIs as of 30 June Every Reporting MYFI is required to furnish a return to the IRBM on or before 30 June of the year following the calendar year (commencing calendar year 2017) setting out the information as specified in the CRS in relation to every Reportable Account it maintains at any time during a calendar year. Amendments to CRS Rules (gazetted on 22 December 2017) The amendments to CRS Rules are intended to formalise the Special Provision for Reporting of Pre-existing Individual Accounts with extended submission deadline for reporting in years 2018 and 2019 and to provide further clarity on the implementation of CRS Rules in Malaysia. Coverage Extension of 2018 and 2019 reporting deadlines Changes Reporting for 2018 and 2019 for all accounts are extended to 31 July (originally 30 June) to be in line with the special provision for Preexisting Individual Accounts reporting requirement below. High Value Individual Accounts Review to be completed by 30 June 2018 and any Reportable Accounts identified should be reported by 31 July Lower Value Individual Accounts Review to be completed by 30 June 2019 and any Reportable Accounts identified should be reported by 31 July Extended definition of Excluded Account Schedule 2 to the CRS Rules clarified that the following are regarded as Excluded Account: (a) A depository account which is a dormant account (other than an Annuity Contract) that fulfils the conditions specified; (b) A securities account which is a dormant account under rule of the Rules of Bursa Malaysia Depository Sdn Bhd. Reporting of closure of accounts It is clarified that in the case of an account closure, the Reporting MYFI has no obligation to report the account balance or value before or at closure, but must report that the account was closed.

6 CRS Guidance Notes (Draft as at 15 January 2018) In order to assist the Reporting MYFIs to comply with the CRS Rules, the IRBM has released the draft CRS Guidance Notes which provide explanatory notes on the CRS Rules as well as to clarify the options which Malaysia has adopted in respect of CRS implementation. Some of the key points to take note of are as follows: Key Aspects Wider Approach to CRS EPF-MIS accounts are out of scope Clarification on Passive Income Currency Translation Rule Description MYFIs are required to identify and maintain a record of all jurisdictions in which an Account Holder or a Controlling Person is a tax resident regardless of whether Malaysia has a CRS agreement with that jurisdiction. The Malaysian Employees Provident Fund (EPF) approved members investment schemes (MIS) are out of scope under the CRS Rules and CRS Regulations. Paragraph 7.3 of the draft CRS Guidance Notes provides clarity on what constitutes passive income and certain exclusion to be taken into consideration. The following conversion rates are allowed to be used to determine the threshold for preexisting accounts: (c) Kuala Lumpur USD/MYR reference rate published by BNM; and (d) Other currencies acceptable published spot rate such as by Reuters or Bloomberg as at 5pm MY time. Penalty for Labuan Entity that is a FI In case of failure to file the CRS return on time, or filing of false information, or failure to comply with the obligations under the CRS Regulations, there may be a fine of up to RM1 million, or imprisonment for a term not exceeding two years, or both. Conclusion The amendments to the CRS Rules and the release of the draft CRS Guidance Notes are intended to assist the Reporting MYFIs to meet the first CRS reporting by 31 July With further clarification provided by the IRBM, Reporting MYFIs would have to look into the existing assessments done and the due diligence procedures performed to identify if there is any gap that is required to be addressed to be consistent with the amendments to the CRS Rules and the CRS Guidance Notes. It is anticipated that more updates in relation to the CRS implementation would be provided by the IRBM in the coming months, particularly on the reporting portal as well as the list of Reportable Jurisdictions. Please contact us for further information.

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7 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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9 黄兰卿钟艾玲亚庇 Kota Kinabalu 张济妃 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 to learn more about our global network of member firms. Deloitte provides audit & assurance, consulting, financial advisory, risk advisory, tax & legal and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500 companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients most complex business challenges. To learn more about how Deloitte s approximately 264,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. About Deloitte Southeast Asia Deloitte Southeast Asia Ltd a member firm of Deloitte Touche Tohmatsu Limited comprising Deloitte practices operating in Brunei, Cambodia, Guam, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam was established to deliver measurable value to the particular demands of increasingly intra-regional and fast growing companies and enterprises. Comprising approximately 330 and 8,000 professionals in 25 office locations, the subsidiaries and affiliates of Deloitte Southeast Asia Ltd combine their technical expertise and deep industry knowledge to deliver consistent high quality services to companies in the region. All services are provided through the individual country practices, their subsidiaries and affiliates which are separate and independent legal entities. About Deloitte in Malaysia In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates. 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. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified

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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,