Deloitte - Template

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Deloitte - Template"

Transcription

1 Malaysia Tax April 2016 Malaysia Withholding Tax Guide 말레이시아원천과세가이드 개관. 원천과세소개말레이시아의원천과세는말레이시아과세대상자로부터특정소득을취한비거주자의소득에과세하는말레이시아의세수확보시스템입니다. 원천과세와관련한기본적인규정및세율은말레이시아소득세법 (1967 년도입 ) 에명시되어있고, 한국비거주자의소득에는한-말조세조약에따른원천과세율을적용하고있습니다. 외국비거주하도급자에게지급되는시공대금, 비거주임차인에게지급되는기계임대차대금, 외국은행으로지급하는이자및보증료, 본사로지급되는기술 / 관리수수료등일반적으로한국기업들이말레이시아에서비즈니스를운영하면서비거주기업과의거래에서발생하는원천과세에대한이해를돕기위해말레이시아원천과세의개괄적인내용을이번호의주제로선정하였습니다.

2 말레이시아원천과세과세제도개관 1 원천과세란? 말레이시아과세대상자로부터취한비거주자의소득에과세하는말레이시아의세수확보시스템 2 납부인 비거주자와의거래에서결제및지급을한자가해당지급에대한원천과세를납부한다. 지급자의범주는개인, 회사, 법인및유한책임파트너쉽, 단독법인을포함한다. 3 납부시점 지급자는비거주자에게지급된대금으로부터원천과세를징수하고, 해당금액은비거주자에게대금이지급된날짜를기준으로 1 개월이내에말레이시아내국세수입국 (IRB) 으로송금되어야한다. 4 원천과세 송금의무자 지급자가원천과세징수및납부의의무를진다. 5 납부대상 지급형태및 적용세율 관련지급형태세법조항 1) 이자 ( 예 : 대출이자 ) Section 15, 109 2) 로열티사용료 Section 15, 109 적용세율 관련제출서류 15% CP37 10% CP37 3) 배당 / 지점과실송금말레이시아는배당액에대하여원천과세를 과세하지않는다 4) 기타소득 ( 보증료, 수수료및대리점수수료 ) 5) 특정종류의소득 i) 부동산이용및부동산의이용권리에관계된소득, 말레이시아내에서행해진기계 / 장치설치, 공장설립및운영에따른소득 ii) 기술자문, 기술경영및관리에관련된용역에서비롯된소득, 과학연구, 산업및영리프로젝트, 벤처사업과관계된 Section 4(f), 15B, 109F Section 4A, 15A, 109B 10% CP37F 10% CP37D

3 관리행정용역으로부터파생된소득 iii) 동산 ( 動産 ) 의이용및임대에관한계약에따라비롯된소득 6) 계약금 ( 공사계약금등 ) Section 10% + 3% CP37A 107A Note 1 5(i)/(ii) 항목에해당하는소득형태가 6 번항목과중첩되는경우아래에따른다. 해당거래비거주자가말레이시아에고정사업장을가진경우소득세법 Section 107A 에따라 6 번항목의 13% 원천과세율을적용, 반대의경우소득세법 109B 에따라 10% 의원천과세율이적용. Note 2 모든원천과세는확정세액인반면, 107A 조항을따르는소득형태에대한원천과세의경우 13% 의원천과세를사전과세하고있다. 107A 조항을따르는소득형태에대한원천과세는 10% 원천과세율을기준으로, 법인세최종정산세액과의비교를통해환급및추가납부가결정된다. 법인세정산시최종정산세액이 10% 원천과세를적용한세액보다높을경우에는과소분을납부하고, 최종정산세액이원천과세납부예정금액보다낮을경우초과분환급이가능하다. 위법행위에따른처벌 1 납부지연납부지연된세액의 10% 에해당하는과징금. 2 원천과세 미징수 IRB 로원천과세송금및납부를하지않는이상원천과세미징수는허용되지 않음. 3 오류신고오류신고 ( 탈루 ) 시정상납부세액의 10% - 100% 에해당하는과징금. 면책조항 이자료는일반정보만을포함하고있으며딜로이트가제시하는전문적인조언이나서비스가아닙니다. 자신의재무나사업에영향을미칠수있는모든결정이나 조치를내리기에앞서서전문상담사에게문의하시기바랍니다. 딜로이트네트워크에포함된어느누구도이책자를이용한개인의모든손실에대해책임을지지않습니다. 딜로이트는영국의보증책임회사인딜로이트투쉬토마츠사 ( DTTL ), 딜로이트의회원기업네트워크그리고관련사업체중 1 개이상을지칭합니다. DTTL 과 각각의회원기업들은법적으로분리된독립적인사업체입니다. DTTL( 또한 딜로이트글로벌 이라고도불려짐 ) 은고객들에게서비스를제공하지않습니다. DTTL 과회원기업들에대한자세한정보는 을참고하시기바랍니다 Deloitte Tax Services Sdn Bhd

4

5 Withholding Tax Malaysian withholding tax ( WHT ) is an effective tax collection mechanism for the Malaysian tax authority to levy tax on non-residents who receive certain income from a payer based in Malaysia generally. The WHT rate is provided for in the Malaysian Income Tax Act Common type of payments made by Korean businesses in Malaysia to non-residents which may attract WHT include construction fee made to foreign subcontractors, rental of equipment paid to foreign lessor, loan interest and guarantee fee paid to foreign bank, technical and management fee paid to head office, etc. In this connection, we are pleased to provide you with an overview of Malaysian WHT rules for your better understanding, aiming at assisting the Korean businesses to be in full compliance with the Malaysian WHT requirements. Overview of Withholding Tax ( WHT ) Rules in Malaysia 1 What is WHT? 2 Who should withhold? WHT is a tax collection mechanism introduced by the Malaysian tax authority ( IRB ) requiring a payer in Malaysia to withhold tax on certain payments made to non-resident. The person who makes payments that are subject to WHT is liable to withhold tax on the payments made. Person includes individual, a company, a body of persons, a limited liability partnership and a corporation sole. 3 When to remit the WHT? WHT is to be deducted and remitted to the IRB within one (1) month from the date the payment is made to non-resident. 4 Who should remit the WHT? It is the payer s responsibility to remit the WHT deducted to the IRB. 5 Payments subject to WHT and the applicable rate Type of Payments Relevant Section of Act WHT Rate Form to be used 1) Interest (e.g. loan interest) Section 15, % CP37 2) Royalty (e.g. software license fees, franchise fees and sale of proprietary products) Section 15, % CP37 3) Dividends / branch profit remittance Malaysia does not levy WHT on dividends. 4) Other income (e.g. commission, agency fees and guarantee fees) Section 4(f), 15B, 109F 10% CP37F

6 5) Special classes of income: i) Services in connection with the use of property or rights, or the installation of operation of any plant, machinery or other apparatus performed in Malaysia. Section 4A, 15A, 109B 10% CP37D ii) iii) Technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme performed in Malaysia Rent or other payments made under any agreement or arrangement for the use of any movable property 6) Contract payments (e.g. payment for construction services) Section 107A 10% + 3% CP37A Note 1 Item 5(i)/(ii) may overlap with item 6. Under such circumstances, in practice, if the non-resident has a permanent establishment in Malaysia, item 6 will prevail whereby 13% WHT under Section 107A would be applicable. Otherwise, 10% WHT under Section 109B would apply.

7 Note 2 All of the above WHT are final tax except for WHT under Section 107A which is an advance tax. 13% WHT under Section 107A consists of 10% and 3% elements. 10% WHT is used to set off against the corporate income tax. If the final tax liability is higher than 10% WHT paid, the shortfall would have to be paid. If the final tax liability is lower than the WHT paid, the excess would be refunded. 3% WHT for personnel is refundable when the expatriate employees have fully settled their personal taxes. Penalty for Offences 1 Late Payment of WHT 2 Deductibility of Expenses 3 Incorrect Return 10% on the amount of unpaid tax. The payment subject to WHT is not allowable unless the WHT is remitted to IRB before the due date for submission of the return. If the incorrect tax return is submitted (i.e. claiming without remitting WHT to IRB), penalty ranging from 10% to 100% may be charged.

8

9 Contact Us Services / Names Designation Telephone Korean Services Group Lily Park( 박성은 ) Senior Manager (603) Veronica Kim( 김혜수 ) Semi Senior (603) Lily Park ( 박성은 ) Veronica Kim ( 김혜수 ) Deloitte Malaysia Add Deloitte as a safe sender Deloitte Level 16, Menara LGB 1, Jalan Wan Kadir Taman Tun Dr. Ismail Kuala Lumpur, Malaysia Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. Deloitte provides audit, consulting, financial advisory, risk management, tax and related services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte s more than 225,000 professionals are committed to making an impact that matters. Deloitte serves 4 out of 5 Fortune Global 500 companies. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte network ) is, by means of this communication, rendering professional advice or services. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. About Deloitte in Malaysia In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates Deloitte Tax Services Sdn Bhd To no longer receive s about this topic please send a return to the sender with the word Unsubscribe in the subject line.