2023年马来西亚国际税收管理发展报告

Abstract:Malaysia’s international tax policy is relatively simple. Before 2022，resident taxpayers and non resident taxpayers（including corporate taxpayers and natural person taxpayers）in Malaysia only pay taxes on their income originating from within Malaysia. Among them，four types of corporate taxpayers，namely banking，insurance，aviation companies，and shipping companies，are required to bear tax obligations for all their income originating from within and outside Malaysia；If a natural person taxpayer is seconded to work abroad and is an employee employed in Malaysia，they need to bear tax obligations on their domestic and foreign income. After 2022，corporate taxpayers（including partnerships）must pay taxes on income originating from within and outside Malaysia，except for dividend income. The pace of reform and change in Malaysia’s tax management system is relatively slow，and its main tax category，the Income Tax Law，still follows the 1967 version. With the development and changes of the times，this law has been continuously revised and improved. Malaysia actively participates in and integrates into international tax activities，and is one of the early countries to join the BEPS series of actions.

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