Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/malaysia_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":666,"date":"2015-03-23T16:29:35","date_gmt":"2015-03-23T16:29:35","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e6%9c%88%e9%a1%8d%e7%b4%8d%e4%bb%98%e6%b3%95%e4%ba%ba%e7%a8%8e%ef%bc%89\/"},"modified":"2021-06-26T05:33:42","modified_gmt":"2021-06-26T05:33:42","slug":"malaysia-tax-20","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-tax-20\/","title":{"rendered":"\u30de\u30ec\u30fc\u30b7\u30a2\u6708\u984d\u7d0d\u4ed8(\u6cd5\u4eba\u7a0e\uff09"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3059\u3002\u4eca\u9031\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u72ec\u7279\u306e\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm. In this blog, I would like to talk about the monthly payment of corporate tax and calculation.<\/p>\n

<\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u3001ASEAN\u306e\u4ed6\u56fd\u3068\u9055\u3044\u3001\u898b\u7a4d\u3067\u58f2\u308a\u4e0a\u3052\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u6cd5\u4eba\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3092\u53d6\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3092\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u7d0d\u4ed8\u3092\u3057\u3066\u3044\u304f\u306e\u304b\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

<\/p>\n

In Malaysia, We have to calculate the estimated sales based on the next business plan. We pay the monthly tax based on this estimated sales in every month. From now, I would talk about the way to calculate the estimated sales, how to make the schedule of the payment.<\/p>\n

<\/p>\n

\u30fb \u5927\u307e\u304b\u306a\u6d41\u308c<\/p>\n

The general flow<\/p>\n

<\/p>\n

\u2460 \u4f1a\u8a08\u5e74\u5ea6\u958b\u59cb\u65e5\u306e\uff13\uff10\u65e5\u524d\u307e\u3067\u306b\u5185\u56fd\u6b73\u5165\u5e81\u306b\u898b\u7a4d\u3082\u308a\u7d0d\u4ed8\u984d\u3092\u63d0\u51fa<\/p>\n

\u2460 Submit the estimated corporate tax to the Inland Revenue Board of Malaysia (IRAM) before 30 days from the fiscal year.<\/p>\n

<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u65b0\u898f\u306e\u4e8b\u696d\u8a08\u753b\u3092\u5143\u306b\u8a08\u7b97\u3057\u305f\u3082\u306e\u3092\u5185\u56fd\u6b73\u5165\u5e81\u306b\u63d0\u51fa\u3092\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u3053\u3067\u6ce8\u610f\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u9069\u5f53\u306b\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u907f\u3051\u305f\u307b\u3046\u304c\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5b9f\u969b\u306b\u652f\u6255\u3046\u7d0d\u7a0e\u3068\u898b\u7a4d\u3082\u308a\u7d0d\u7a0e\u984d\u306e\u9593\u306b\u8457\u3057\u3044\u5dee\uff08\u30de\u30ec\u30fc\u30b7\u30a2\u653f\u5e9c\u306f\u3053\u308c\u3092\u898b\u7a4d\u3082\u308a\u7d0d\u7a0e\u7dcf\u984d\u306e\uff13\uff10\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u3068\u8a2d\u5b9a\uff09\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7f70\u5247\u304c\u4e0e\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

We submit the estimated corporate tax based on the calculation from the next business year’s plan. You do not do it any way you like. If in the event that there is a big difference (Over 30% from the estimated corporate tax) between the actual corporate tax and estimated corporate tax, You have to be punished.<\/p>\n

<\/p>\n

\u2461 \u4f1a\u8a08\u5e74\u5ea6\u306e\u7b2c\uff12\u6708\u304b\u3089\u7d0d\u7a0e\u958b\u59cb<\/p>\n

\u2461 Start the payment from the second month of fiscal year.<\/p>\n

<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u6bce\u6708\uff11\uff10\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7d0d\u4ed8\u306b\u9045\u308c\u305f\u5834\u5408\u3001\uff11\uff10\uff05\u306e\u7f70\u5247\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

You have to pay until 10^{th<\/sup> each month. If you pay late, you should pay 10% of the estimated corporate tax as penalty.<\/p>\n}

<\/p>\n

\u2462 \u4f1a\u8a08\u5e74\u5ea6\u306e\u7b2c\uff16\u6708\u53ca\u3073\u7b2c\uff19\u6708\u306b\u898b\u7a4d\u3082\u308a\u7d0d\u7a0e\u984d\u306e\u4fee\u6b63\u304c\u53ef\u80fd\u3002<\/p>\n

\u2462 You can revice the estimated corporate tax at the 6^{th<\/sup> and 9^{th<\/sup> of fiscall year.<\/p>\n}}

<\/p>\n

\u4f1a\u8a08\u5e74\u5ea6\u3092\uff14\u6708\u304b\u3089\uff13\u6708\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u30019\u6708\uff08\u7b2c\uff16\u6708\uff09\u53ca\u3073\uff11\uff12\u6708\uff08\u7b2c\uff19\u6708\uff09\u306b\u5909\u66f4\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u898b\u7a4d\u984d\u306e\uff18\uff15\uff05\u4ee5\u4e0b\u307e\u3067\u306e\u4fee\u6b63\u3092\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

<\/p>\n

You set the fiscal year from April to March; you can revise at September (6^{th<\/sup>) and December (9^{th<\/sup>). However, it is impossible for you to revise under 85% of the estimated.<\/p>\n}}

<\/p>\n

\u2463 \u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c\u3001\uff17\u30f6\u6708\u4ee5\u5185\u306b\u78ba\u5b9a\u7533\u544a<\/p>\n

\u2463 Pay the Actual corporate tax in 7 months after the fiscal year.<\/p>\n

<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\uff17\u30f6\u6708\u4ee5\u5185\u306b\u5185\u56fd\u6b73\u5165\u5e81\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u3092\u3057\u307e\u3059\u3002\u4eee\u306b\u3001\u3053\u306e\u7d0d\u7a0e\u304c\u9045\u308c\u305f\u5834\u5408\u3001\uff13\uff10\u65e5\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\uff11\uff10\uff05\u3002\u305d\u308c\u4ee5\u964d\u306b\u95a2\u3057\u3066\u306f\u3001\u5404\u6708\uff15\uff05\u305a\u3064\u4e0a\u4e57\u305b\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304c\u3001\u898b\u7a4d\u3082\u308a\u7d0d\u4ed8\u984d\u3068\u5b9f\u969b\u306b\u7d0d\u4ed8\u3057\u305f\u984d\u306e\u5dee\u3067\u3059\u3002\u2460\u3067\u3082\u66f8\u304d\u307e\u3057\u305f\u304c\u3001\uff13\uff10\uff05\u4ee5\u4e0a\u306e\u5dee\u304c\u3042\u308b\u5834\u5408\u3001\u8d85\u904e\u91d1\u306b\u5bfe\u3057\u3066\u7f70\u5247\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7f70\u5247\u91d1\u3092\u6c7a\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

<\/p>\n

You pay the corporate tax in 7 months after fiscal year to IRBM. If you pay late, in 30days, you should pay 10% of the corporate tax. over 30days, you should pay additional 5% of corporate tax each month. I already told you that please take care about the difference between the actual corporate tax and the estimated corporate tax. Please refer to the method of calculation of punishment.<\/p>\n

<\/p>\n

{(\u5b9f\u969b\u7d0d\u4ed8\u984d—\u898b\u7a4d\u3082\u308a\u7d0d\u4ed8\u984d)-(30%×\u5b9f\u969b\u7d0d\u4ed8\u984d)}×10%<\/p>\n

{(AC —EC)-(30%×AC)}×10%<\/p>\n

AC: Actual corporate tax<\/p>\n

EC: Estimated corporate tax<\/p>\n

<\/p>\n

\u4ee5\u4e0b\u306b\u5927\u307e\u304b\u306b\u307e\u3068\u3081\u305f\u56f3\u3092\u6dfb\u4ed8\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u307e\u3067\u3002<\/p>\n

I attached the schedule of payment of corporate tax. Please refer to it.<\/p>\n

<\/p>\n

$\"\"$ <\/p>\n

\u307e\u305f\u65b0\u898f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u3059\u3050\u306b\u898b\u7a4d\u3082\u308a\u7d0d\u7a0e\u304c\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u55b6\u696d\u958b\u59cb\u5f8c\u3001\uff16\u30f6\u6708\u5f8c\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3002\u7d0d\u7a0e\u3059\u308b\u671f\u9650\u306f\u6bce\u6708\uff11\uff15\u65e5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7f70\u5247\u306b\u3064\u3044\u3066\u306f\u4f8b\u5916\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n

In the event that you set up a new company, you have to pay the estimated corporate tax after 6month from your starting business. However you take the same punishment.<\/p>\n

<\/p>\n

\u305d\u308c\u3067\u306f\u3001\u4eca\u9031\u3082\u9811\u5f35\u3063\u3066\u53c2\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n

I hope that this week is Good week to you.<\/p>\n

<\/p>\n

\uff1c\u9023\u7d61\u5148\uff1e<\/p>\n

<\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf2-5-3 AM\u30d3\u30eb7\u968e<\/p>\n

\u56fd\u969b\u4e8b\u696d\u90e8<\/p>\n

\u85e4\u4e95\u5927\u8f14<\/p>\n

<\/p>\n

Company: Tokyo Consulting Firm<\/p>\n

Address: 7^{th<\/sup> Floor, 2-5-3, Shinjyuku, Shinjyuku-ku, Tokyo<\/p>\n}

Department: International Department<\/p>\n

Name: Daisuke Fujii<\/p>\n

<\/p>\n

<\/span><\/p>\n