Dividend Taxation

Company Obligations under Section 108, Income Tax Act 1967

Pursuant to Section 108 of the Income Tax Act (ITA) 1967, any company that pays, credits, or distributes dividends derived from Malaysia is legally required to issue a dividend certificate or dividend voucher to its individual shareholders.

The dividend voucher must clearly state the following:

• The gross amount of the dividend declared; and
• The amount of dividend paid or credited to the shareholder.

This documentation serves as official evidence of dividend income and is essential for shareholders’ tax reporting and audit purposes.


股息税务  

《1967 年所得税法令》第 108 条下的公司义务

根据《1967 年所得税法令》（Income Tax Act 1967）第 108 条的规定，凡是支付、入账或分派源自马来西亚的股息之公司，依法必须向其个人股东发出股息证明书或股息凭单（Dividend Certificate / Dividend Voucher）。

该股息凭单必须清楚载明以下内容：

• 所宣布的股息总额（Gross Dividend）；以及
• 实际支付或记入股东账户的股息金额。

上述文件构成股息收入的正式法律证明，对于股东进行个人所得税申报及应对税务审计或查账具有重要作用。