マレーシアで確定申告してきました。

 マレーシアに住んでもう4年がたとうというところなのですが、実は初めて確定申告してきました。過去をさかのぼって巨額の税金の請求が来るかと思ったのですが、意外にも逆にお金が戻ってくるということになりました。

 特に昨年度は、給料に対して3%も税金を払っておらず巨額の請求が来ると想定していたのですが、年間の所得に対しての税金なので、安すぎると思っていた税金は実は妥当だったようです。インターネット接続料金など、結婚していると税金が戻ってきやすいようです。また、マレーシアの年金制度EPFがかなり有効な税金対策のようです。うまく使えば外国人の所得のほとんどを無税にすることも可能かもしれないというレベルの方法を見つけました。詳しくはこちらより。

 初回は、PJ Trade CentreなどにあるLHDNにいってe-fillingPin Numberを手に入れなければいけませんが次回からはログインしてオンラインで申請すればいいようです。ノートパソコンなども減税の対象になりばれなければいいのですが、税務署からレシートなどをたまに提出を求められることもあり、それを出せなければ罰せられるそうです。今年は給料の10%を越えるほどの税金を毎月払っており、その対策をすぐにしないといけないところです。

確定申告のホームページ
https://e.hasil.gov.my/

アカウントをすでに作成された場合は4をクリックしてください。
tax1.JPG

ログイン画面
外国人の場合はパスポート番号で登録のようです。
tax2.JPG

下記のものを対象に年間の所得を下げることができます。

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

9,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

5,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

5,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer

3,000 (Limited)

10

Net saving in SSPN’s scheme

3,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

Subscription fees for broadband registered in the name of the
individual

500 (Limited)

13

Interest expended to finance purchase of residential property.
Relief of up to RM10,000 a year for three consecutive years from the first year
the interest is paid.
Subject to the following conditions:

(i) the taxpayer is a Malaysian citizen and a resident;
(ii)
limited to one residential unit;
(iii) the sale and purchase agreement is
signed between 10th March 2009
and 31st December 2010; and
(iv) the
residential property is not rented out.
Where:
(a) 2 or more individuals
are eligible to claim relief for the same property ; and
(b) total interest
expended by those individuals exceeds the allowable amount for that year. Each
individual is allowed an amount of relief for each year based on the following
formula:
A x B
C
where;
A = total interest allowable in the
relevant year;
B = total interest expended by the relevant individual in the
relevant year;
C = total interest expended by all the individuals.

10,000 (Limited)

14

Husband/Wife/Alimony Payments

3,000 (Limited)

15

Disable Wife/Husband

3,500

16

Ordinary Child relief

1,000

17

Child age 18 years old and above, not married and receiving
full-time tertiary education

1,000

18

Child age 18 years old and above, not married and pursuing
diplomas or above qualification in Malaysia @ bachelor degree or above outside
Malaysia in program and in Higher Education Institute that is accredited by
related Government authorities

4,000

19

Disabled child

Additional exemption of RM4,000 disable
child age 18 years old and above, not married and pursuing diplomas or above
qualification in Malaysia @ bachelor degree or above outside Malaysia in program
and in Higher Education Institute that is accredited by related Government
authorities

5,000

20

Life insurance dan EPF

6,000 (Limited)

21

Premium on new annuity scheme or additional premium paid on
existing annuity scheme commencing payment from 01/01/2010 (amount exceeding
RM1,000 can be claimed together with life insurance premium)

1,000 (Limited)

22

Insurance premium for education or medical benefit

3,000 (Limited)

(2009年度)

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

8,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

5,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

5,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer

3,000 (Limited)

10

Net saving in SSPN’s scheme

3,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

Interest expended to finance purchase of residential
property. Relief of up to RM10,000 a year for three consecutive years from the
first year the interest is paid.
Subject to the following conditions:

(i) the taxpayer is a Malaysian citizen and a resident;
(ii)
limited to one residential unit;
(iii) the sale and purchase agreement is
signed between 10th March 2009
and 31st December 2010; and
(iv) the
residential property is not rented out.
Where:
(a) 2 or more individuals
are eligible to claim relief for the same property ; and
(b) total interest
expended by those individuals exceeds the allowable amount for that year. Each
individual is allowed an amount of relief for each year based on the following
formula:

A x B
C
where;
A = total interest allowable in
the relevant year;
B = total interest expended by the relevant individual in
the relevant year;
C = total interest expended by all the individuals.

10,000 (Limited)

13

Husband/Wife/Alimony Payments

3,000 (Limited)

14

Disable Wife/Husband

3,500

15

Ordinary Child relief

1,000

16

Child age 18 years old and above, not married and receiving
full-time tertiary education

1,000

17

Child age 18 years old and above, not married and pursuing
diplomas or above qualification in Malaysia @ bachelor degree or above outside
Malaysia in program and in Higher Education Institute that is accredited by
related Government authorities

4,000

18

Disabled child

Additional exemption of RM4,000 disable
child age 18 years old and above, not married and pursuing diplomas or above
qualification in Malaysia @ bachelor degree or above outside Malaysia in program
and in Higher Education Institute that is accredited by related Government
authorities

5,000

19

Life insurance dan EPF

6,000 (Limited)

20

Insurance premium for education or medical benefit

3,000 (Limited)

参考URL
http://www.hasil.gov.my/


minaki について

Nice to meet you.
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