\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002Tokyo Consulting Firm Sdn. Bhd.\u306e\u8c37\u53e3\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u524d\u56de\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3057\u305f\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u3001<\/p>\n

\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u306f\u4e3b\u306b\u201dInitial Allowance(IA)\u201d\u3068\u201dAnnual Allowance(AA)\u201d\u3068\u3044\u3046\u511f\u5374\u7387\u3092\u7528\u3044\u3066\u640d\u91d1\uff08\u7a0e\u52d9\u4e0a\u306e\u8cbb\u7528\uff09\u8a08\u4e0a\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u53d6\u5f97\u3057\u305f\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306fIA\u3068AA\u306e\u4e21\u65b9\u3092\u7528\u3044\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u306fAA\u306e\u307f\u3092\u7528\u3044\u3066\u640d\u91d1\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n

\u4ee5\u4e0b\u3001Income Tax Act(1967)\u306e\u898f\u5b9a\u3057\u3066\u3044\u308b\u3001\u8cc7\u7523\u3054\u3068\u306eIA\u53ca\u3073AA\u306e\u511f\u5374\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n Type of Allowance<\/p>\n<\/td>\n	\n Qualifying Asset<\/p>\n<\/td>\n	\n Rates of Allowance<\/p>\n<\/td>\n<\/tr>\n
\n Initial Allowance<\/p>\n<\/td>\n	\n Annual Allowance<\/p>\n<\/td>\n<\/tr>\n
\n Capital Allowance<\/p>\n<\/td>\n	\n Heavy machinery and motor vehicle<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n<\/tr>\n
\n Plant and machinery<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n	\n 14%<\/p>\n<\/td>\n<\/tr>\n
\n Others<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n<\/tr>\n
\n Industrial Building Allowance<\/p>\n<\/td>\n	\n Industrial building as defined under paragraphs 63 and 64 of Schedule 3 of the ITA 1967<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n	\n 3%<\/p>\n \n<\/td>\n<\/tr>\n
\n Agriculture Allowance<\/p>\n<\/td>\n	\n Clearing land, planting crops, roads and bridges<\/p>\n<\/td>\n	\n \u2015<\/p>\n<\/td>\n	\n 50%<\/p>\n<\/td>\n<\/tr>\n
\n Building used in farming business<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n<\/tr>\n
\n Living accommodation for workers<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n<\/tr>\n
\n Forest Allowance<\/p>\n<\/td>\n	\n Roads and buildings for timber extraction<\/p>\n<\/td>\n	\n \u2015<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n<\/tr>\n
\n Living accommodation for workers<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n \u4f8b\u3048\u3070\u3001A\u793e\u306f2016\u5e74\u306bRM120,000\u306e\u6a5f\u68b0\u30fb\u8a2d\u5099\uff08Plant and machinery\uff09\u3092\u8cfc\u5165\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n \u3053\u306e\u5834\u5408\u30012016\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001<\/p>\n RM<\/p>\n \u53d6\u5f97\u4fa1\u683c \u2003\u2003 120,000<\/p>\n<\/p>\n \u63a7\u9664\u984d<\/p>\n IA :(120,000\u00d720%) = 24,000<\/p>\n AA :(120,000\u00d714%) =16,800<\/span>\u2003 40,800<\/span><\/p>\n \u6b8b\u5b58\u4fa1\u683c \u2003\u2003\u2003\u2003 79,200<\/p>\n<\/p>\n \u307e\u305f\u30012017\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001<\/p>\n<\/p>\n \u63a7\u9664\u984d<\/p>\n AA :(120,000\u00d714%) =16,800<\/span>\u2003 16,800<\/span><\/p>\n \u6b8b\u5b58\u4fa1\u683c \u2003\u2003\u2003\u2003 62,400<\/p>\n<\/p>\n \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n \u4eca\u56de\u306f\u4e00\u822c\u7684\u306a\u201dCapital allowance\u201d\u306e\u4f8b\u3092\u7528\u3044\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n \u4e0a\u8a18\u306e\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u201dCapital allowance\u201d\u4ee5\u5916\u3082\u542b\u3081\u3001<\/p>\n \u3054\u4e0d\u660e\u70b9\u7b49\u5fa1\u5ea7\u3044\u307e\u3057\u305f\u3089\u3001\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u5e78\u751a\u306b\u5b58\u3058\u307e\u3059\u3002<\/p>\n<\/p>\n \u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002Tokyo Consulting Firm Sdn. Bhd.\u306e\u8c37\u53e3\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001\u524d\u56de\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3057\u305f\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 \u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u3001 \u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u306f\u4e3b\u306b […]","protected":false},"author":1,"featured_media":1774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-dj","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/825"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=825"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/825\/revisions"}],"predecessor-version":[{"id":993,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/825\/revisions\/993"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}