acc3024 advanced taxation lecture 11 (aug 2013)

8/13/2019 ACC3024 Advanced Taxation Lecture 11 (Aug 2013)

1/14

1

ACC3024 : A T

L 11S I T(P 1)

F C U O 1

T

J

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For Class Use Only 2

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2/14

2

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3/14

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4/14

4

IT S B RM200,000

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S P&C L , M 2 ,

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D P&C L .

F C U O 10

II :

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F C U O 11

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. M ;

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F C U O 12


5/14

5

I :

F C U O 13

I Withholding tax at 10% ?? Article 13 [Fess for Technical Services] of DTA

Para 1: Fees for technical services arising in aContracting Party and paid to a resident of the otherContracting Party may be taxed in that other Party .

Para 2: However, such fees for technical services mayalso be taxed in the Contracting Party in which they ariseand according to the laws of that Party, but if the beneficialowner of the fees for technical services is a resident of theother Contracting Party, the tax so charged shall notexceed five (5) per cent of the gross amount of the fees fortechnical services.

Case: SGSS v DGIR Look at the DTA first !!

F C U O 14

J D T I M

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6/14

6

J D T I M

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7/14

7

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F C U O 19

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8/14

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9/14

9

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F C U O 26

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F C U O 27


10/14

10

T P G A

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R TPM

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T P I S C I

Source of the diagram: http://www.scdigest.com/images/AFTERTAX.jpg

S C 15%?

T ? N !

F C U O 29

L D TPM M & C I T (T P ) R 2012 TP G 2012

: E. ., > RM25 ,

> RM15 . K TP

, & TP .

A P A (APA) G 2012 .138C A & DGIR/

TP ,

. E > RM100 , > 50%

TP , > RM25 .



11/14

11

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, .2(4) & .139 .

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F C U O 31

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F C U O 32

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12/14

12

T P G IRBM

TP

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F C U O 34

C U P M

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F C U O 35

C U P M I T A, MNE 70%

B, RM100 . A , 30%

C RM150 .

A

C

BT

S

F C U O 36


13/14

13

C U P M I

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F C U O 37

C U P M I

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, CUP RM150 '

.

F C U O 38

R P M M

( ) ( ) .

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, /

.

F C U O 39


14/14

R P M I

AM

R /E

B

ART *

C

IR

M

M

F C U O 40

*P .

R /E

R P M A = R 1 (R 1 R

):

R = (R 2 P )/R 2

R

, . T GP &

( ).1 R ( ).2 R ( ).

F C U O 41

T P A A P.140A ITA67

T .

DG , ,

, .

.140 ITA67 DG

( . . );

( . . ). N

( . . , ) .140(6) .

F C U O 42

acc3024 advanced taxation lecture 11 (aug 2013)

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