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Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
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Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
𝐊𝐓𝐏纳税人常问关于租金收入的tax问题 :
1.租金收入的税率%是多少?
2.为什么这么高 24%？
3.可以扣除assets?
4.亏损可以带到明年吗？
5.何时对租金收入征税?
根据 IRB 公共裁决 Public Ruling第10/2015和第12/2018
如果屋主亲自或委任代理主动提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租金的收入将归纳于商业收入 (Section 4a business income)。
根据IRB 公共裁决 Public Ruling 第12/2018
如果屋主没有主动或委任代理提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租赁的收入将归纳于投资收入 (section 4d investment income)
问您 as 房东是否提供主动主动提供全面的维修服务 maintenance & support services 在物业上
If yes… business income
If no … investment income
资本津贴 capital allowance
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Business Income 4(a)
本年度还没用完的的资本津贴可转至下一年课税年度
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Investment Income 4(d)
本年度还没用完的的资本津贴不可转至下一年课税年度
业务亏损 Business Loss
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Business Income 4(a)
允许使用未抵消的业务亏损在下一个课税年度的
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Investment Income 4(d)
不允许使用未抵消的业务亏损到下一个课税年度的
营业日期 Commencement Date
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Business Income 4(a)
这取决于房产第一次出租的日期 Depends on the date the real property is rented out for the first time
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Investment Income 4(d)
这取决于房屋出租的日期 Depends on the date the real property is made available for letting
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