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":696,"date":"2015-11-09T17:36:29","date_gmt":"2015-11-09T17:36:29","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/%e5%a4%96%e5%9b%bd%e7%a8%8e%e9%a1%8d%e6%8e%a7%e9%99%a4%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6about-foreign-credit-tax-in-mlayasia\/"},"modified":"2021-06-26T05:29:02","modified_gmt":"2021-06-26T05:29:02","slug":"malaysia-about-foreign-credit-tax-in-mlayasia","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-about-foreign-credit-tax-in-mlayasia\/","title":{"rendered":"\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066(About Foreign credit tax in Mlayasia)"},"content":{"rendered":"

<\/p>\n

\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u5916\u8ca8\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308bGST\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about “About Foreign credit tax in Malaysia”.<\/p>\n

<\/p>\n

Q \u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4f1a\u793e\u304c\u30bf\u30a4\u56fd\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u3092\u53d7\u3051\u53d6\u308a\u3001\u30bf\u30a4\u5074\u3067\u6e90\u6cc9\u7a0e\u3092\u652f\u6255\u3044\u3001\u305d\u308c\u3092\u30de\u30ec\u30fc\u30b7\u30a2\u5074\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

<\/p>\n

Q Malaysia company get the income from a related company in Thailand. A related company in Thailand paid the withholding tax in Thailand on the same income. If Malaysia company submit this certification of submission with holding tax form in Thailand in English, Malaysia company can get the foreign tax credit on same income?<\/p>\n

<\/p>\n

A \u6cf0\u99ac\u30de\u30ec\u30fc\u30b7\u30a2\u9593\u306e\u79df\u7a0e\u6761\u7d04\u4e0a\u3001\u30bf\u30a4\u3067\u6e90\u6cc9\u7a0e\u3092\u53ce\u3081\u3066\u3044\u3066\u3001\u53ce\u3081\u305f\u66f8\u985e\u3092\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u63d0\u51fa\u3059\u308c\u3070\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u66f8\u985e\u306f\u82f1\u8a9e\u3067\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u653f\u5e9c\u901a\u9054\u3067\u51fa\u3055\u308c\u3066\u3044\u308b\u30b5\u30f3\u30d7\u30eb\u30b1\u30fc\u30b9\u96c6\u3082\u6dfb\u4ed8\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n

http:\/\/www.hasil.gov.my\/pdf\/pdfam\/PR11_2011.pdf<\/a><\/p>\n

A In conclusion, If a company pay the with holding tax in Thailand, Malaysia company can get the foreign tax credit on the same income. If you apply for it, you need to submit the documents issued by Thailand in English.<\/p>\n

<\/p>\n

Moreover, I out the sample issued by IRD in Malaysia. Please read it if you have a time.<\/p>\n

http:\/\/www.hasil.gov.my\/pdf\/pdfam\/PR11_2011.pdf<\/a><\/p>\n

<\/p>\n

\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n

See you next week!<\/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