Malaysia KSG October 2017 딜로이트말레이시아 Korean Services Group(KSG) 월간뉴스레터 2018 년말레이시아예산안 개관 말레이시아 Budget 2018 핵심내용 말레이시아총리이자재무부장관인 Y.A.B Dato Seri Mohd. N

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Malaysia KSG October 2017 딜로이트말레이시아 Korean Services Group(KSG) 월간뉴스레터 2018 년말레이시아예산안 개관 말레이시아 Budget 2018 핵심내용 말레이시아총리이자재무부장관인 Y.A.B Dato Seri Mohd. Najib Tun Razak 금년 10월 27일자로 2018년국가예산안을발표하였다.

1 Malaysia KSG October 2017 딜로이트말레이시아 Korean Services Group(KSG) 월간뉴스레터 2018 년말레이시아예산안 개관 말레이시아 Budget 2018 핵심내용 말레이시아총리이자재무부장관인 Y.A.B Dato Seri Mohd. Najib Tun Razak 금년 10월 27일자로 2018년국가예산안을발표하였다. 이번예산안은저소득층 (B40), 중산층 (M40), 도시근로자및지방거주민등사회각계층에전반적인혜택을줄수있는방안들을포함하고있다. 이와더불어, 가처분소득의향상을통한생활비부담의경감을위한정책들이소개되었다. 추가적으로본예산안은사회기반시설의양적인확충뿐만아니라질적으로향상시키는방안을모색하고있다. 아래는 2018 예산안의핵심요약이다. 1. RM billion 의예산이편성되었으며, RM billion 의 예산이운영비예산, RM46 billion 은개발비예산으로편성되었다 ( 해당 금액은우발상황에대한충당금 RM2 billion 을포함하지않음 ).

2 2. 전체운영비예산상세내역 - 공무원에대한급여예산 (RM billion), 조달및용역예산 (RM billion), 고정비용및보조금예산 (RM billion), 기타지출 (RM 1.08billion), 자산구매예산 (RM billion). 3. 개발지출예산상세내역 - 경제부문 (RM26.34 billion), 사회부문 (RM11.72 billion), 안보부문 (RM5.22 billion), 일반행정부문 (RM2.72 billion). 4. 늘어난지출에맞춰, 2018 예산안에서예상하고있는정부의수익 역시 RM billion 으로증가할것으로전망한다. (2017 년예산안의 경우, RM219.7 billion) 5. 정부는 2017 년의재정적자 (GDP 의 3.0%) 와비교하여 2018 년에는 GDP 대비 2.8% 로감소시킬것을목표로하고있다. 예상한바와같이, 정부는인프라개선에지속적인관심을보이고있다. 이는건설사의도로, 철도, 공항, 통신및공공시설등사회간접자본에대한사업을확대할수있는기회로작용할것이다. 이에따라, 물류업, 제조업등관련산업에도파생적인이득발생이예견된다. 한편, 2018 예산안의또다른수혜산업은관광부분이다. 4 성급및 5 성급호텔과의료관광에대한세제혜택으로인해관광산업에수혜가예상된다. 마지막으로, 4 차산업혁명도래에따라, 말레이시아에서사업을영위하는기업들은경쟁력을갖추기위해하드웨어나소프트웨어에도투자를할것으로예상된다. 이는기계, 장비, 공학및기술산업에다양한기회가제공될것임을야기한다. 산업전반에걸쳐다양한변화를일으키고있는 4차산업혁명의흐름에발맞추어발표된이번 2018 예산안은, 가속감가상각및정부보조금등과같이 4차산업혁명을촉진시키기위한정책을다수포함하고있다. 하지만, 이러한정책이산업종사자들로하여금이러한변화에선제적으로대응하도록하는데효과적인지는지켜봐야한다. 딜로이트 KSG 는이번 2018 년도정부예산안중주요한내용을선정하여알려드립니다. 전체예산안내용을확인하고싶은분은저희 KSG 연락망을통해별도로요청해주시면전체내용이들어있는영어원문을송부드리겠습니다.

3 Tax Incentives 인더스트리 4.0 으로전환하기위한세제혜택 제조업및유관서비스분야에서의빅데이터분석, 자동화로봇, 사물인터넷등의기술동인 (Technology drivers) 을확보하고궁극적으로인더스트리 4.0 으로전환하는것을권장하고자, 2018 과세년도부터 2020 과세년도에발생하는최초의 RM10 million 의자본적지출에대해, 가속감가상각 (Accelerated Capital Allowance) 를두과세연도에걸쳐완전히받을수있다. 효력발생시기 : 2018 년 1 월 1 일부터 2020 년 12 월 31 까지 Malaysian Investment Development Authority (MIDA) 로접수된신청서까지 적용된다. 자동화에관한 세제혜택검토 현재, 노동집약산업군 ( 고무, 플라스틱, 목재및타일제품 ) 에속한제조사의경우, 자동화기기구입에대한지출에대한가속감가상각 (Accelerated Capital Allowance, ACA ) 적용이가능하며, 2015~2017 과세연도기간에발생되는자본적지출 4 백만링깃에한해 ACA (Automation Capital Allowance) 200% 가적용된다. 현세제혜택은 2015 년 1 월 1 일부터 2017 년 12 월 31 일까지 MIDA 에 신청서를제출한신청자에한해적용된다. 제조업분야의자동화 (Automation) 촉진을위해세제혜택기간을 3 년을 연장한다. 효력발생시기 : 2018 년 1 월 1 일부터 2020 년 12 월 31 까지 Malaysian Investment Development Authority (MIDA) 로접수된신청서까지 적용된다. Principal Hub 에대한 세제혜택의확대 2015 년 4 월말레이시아정부는 Principal Hubs 세제혜택정책을소개하였다. Principal Hubs 로선정된기업은 5 년간특정기준에따라 0%, 5% 또는 10% 수준까지법인세우대세율을적용받을수있다. 또한 5 년의추가세제혜택신청이가능하며, 각우대세율은 Tier 1, Tier 2, 그리고 Tier 3 의범주에따라다르게적용된다. 운영본부 (Operational Headquarters, OHQ ), 국제조달 ( 물류 ) 센터 (International Procurement Centre, IPC ), 지역유통센터지위 (Regional Distribution Centre status, RDC ) 의자격을갖춘기존기업의경우, Principal Hubs 에대한세제혜택은부가가치수익에대해 5 년간완전면세가적용된다.

4 단, OHQ, IPC, RDC 지위를승인받은기업및 OHQ/IPC /RDC 세제혜택을 향유한기존기업의경우, 이후의 5 년의연장적용은불가하다. ( 위에서 언급되지않은기존기업은 5 년도연장이가능함.) 세제혜택을적용받기위해서는적격요건을충족해야한다. 효력발생시기 : 2020 년 12 월 31 일까지 Malaysian Investment Development Authority (MIDA) 로접수된신청서까지적용된다. Individual Tax 거주자의 개인소득세율 경감 거주자세율에대한개정안은아래와같다. 과세소득 (RM) 현세율 (%) 개정세율 (%) 20,001-35, ,001-50, ,001-70, 타범위군에해당하는과세소득의경우현세율을유지 효력발생시기 : 2018 과세연도 임차인으로부터지급받은주택임대료에대한소득공제 임차인으로부터지급받은주택임대소득에대해서 0%~28% 의초과누적징수율이과세된다. 아래조건에해당하는경우, 임차인으로부터지급받은주택임대소득에대하여 50% 의소득공제율이적용된다. i. 각임대주택으로부터수취한월임대소득이 RM2,000 을초과하지않는경우 ii. 임대주택은임대인과임차인간의법률효력을갖는임차계약서하에임대되어야함. iii. 소득공제는연속하는최대 3 개과세연도까지적용가능함. 효력발생기간 : 2018 과세연도부터 2020 과세연도까지 Goods and Services Tax 독서물에대한 GST 규정통합 영세율이적용되고있던, 서적및신문 과의 GST Treatment 통일화를 목적으로잡지, 저널, 정기간행물, 만화책에도영세율이적용된다. 효력발생일 : 2018 년 1 월 1 일

5 CAT( 관세사건재판소 ) 및 GSTAT (GST 사건재판소 ) 의합병 현행안관세및 GST 관련하여관세청장 (Director General of Customs) 의판단또는판결에불복하는납세자 ( 또는기업 ) 의경우, Customs Appeal Tribunal (CAT) 및 GST Appeal Tribunal (GSTAT) 에각각상소할수있다. 상기재판소는관세청장의판단에불복해상소된내용을직접전달받고판결하는독립적인사법기관이다. CAT 는 2007 년 6 월 1 일부터운영되고있으며, CAT 당국은다음명시된관련법에포함되는사건들을 담당한다. (Customs Act 1967, Excise Act 1976, Sales Tax Act 1972, Service Tax Act 1975 포함, 압류재화제외 ) GSTAT 는 2015 년 4 월 1 일부터운영되고있으며, GSTAT 당국은 GST 와관련된사건들만담당한다. (Fourth Schedule, Goods and Services Tax Act 2014 에명시된규정은제외 ) 개정안원활한상소처리와최적의자원활용을위해 Customs Appeal Tribunal (CAT) 와 Goods and Services Tax Appeal Tribunal (GSTAT) 가합병되어 CAT 라는이름으로통칭되며, GST 및관세관련된사건의상소는 CAT 에서일괄적으로처리된다. 효력발생일 : 2019 년 1 월 1 일 Others Kedah 의 Bukit Kayu Hitam, 특별국경경제지역 ( 산업자유지역포함 ) 개발 현재까지 Bukit Kayu Hitam 은무역활동에한해자유상업지역 (Free Commercial Zone, FCZ) 으로지정되어있었다. 향후, Bukit Kayau Hitam 지역은산업자유지역 (Free Industrial Zone) 의성격을내포한특별국경경제자유지역 (Speacial Border Economic Zone) 으로개발될예정이다. 효력발생일 : 미정 Pulau Pangkor 면세지역 (DutyFree) 지정 Perak 의 Pulau Pangkor 를면세지역 (Duty Free) 으로지정한다. 단, 주류, 담배와자동차는제외한다. 효력발생일 : 미정 OECD 모델조세협약참여및시행발표 말레이시아정부는이번예산안발표에서경제협력개발기구 (OECD) 의 *BEPS 프로젝트와금융정보자동교환협정 ( AEOI, Automatic Exchange of Information) 을 2018 년 9 월자로시행하겠다고밝혔다. *BEPS, Base Erosive and Profit Shifting: 국가간소득이전을통한세원잠식

6 Greetings from Deloitte Malaysia Tax Services The Prime Minister and Finance Minister, Y.A.B. Dato Seri Mohd. Najib Tun Razak unveiled the Budget 2018 on 27 October 2017 with the theme Prospering an Inclusive Economy and Balancing between Worldly and Hereafter, for the Wellbeing of Rakyat, Towards TN50 Aspiration. It includes measures benefitting all segments of the society, with emphasis on low income (B40) and middle income (M40) groups, civil servants and rural folks. In particular, measures were introduced to increase the rakyat s disposable income in the attempt to address the rising cost of living. In addition, Budget 2018 seeks to improve the quality and extensiveness of our nation s infrastructure. Among the salient features of Budget 2018 are:- 1. A total sum of RM billion is allocated. A further RM2 billion is allocated for Contingencies and has not been included in the aforesaid amount. Of the total allocation, RM billion is allocated for Operating Expenditure and remaining RM46 billion for Development Expenditure. 2. Operating Expenditure consists of RM79.15 billion for Emolument, RM33.62 billion for Supplies and Services, RM billion for Fixed Charges and Grants, RM1.08 billion for Other Expenditure and RM0.577 billion for Purchase of Assets. 3. Development Expenditure allocations are made for the economic sector (RM26.34 billion), social sector (RM11.72 billion), security sector (RM5.22 billion) and general administration (RM2.72 billion). 4. In tandem with increased expenditure, revenue collection in 2018 Budget is also expected to increase to RM billion (RM219.7 billion for Budget 2017). 5. The nation is expected to achieve the targeted national fiscal deficit of 3.0% of Gross Domestic Product ( GDP ) in 2017 and is expected to further reduce to 2.8% of GDP in As expected, the government continued its focus on improving the nation s infrastructure. This presents construction players with increased opportunities for road, rail, airport, communication and utilities projects. Related supporting industries such as logistics, manufacturing etc should also benefit from the increased infrastructure spending. Other key beneficiary of Budget 2018 is the tourism industry and evident by the extension of the tax incentive for 4 and 5-stars hotels and medical tourism. The arrival of the Fourth Industrial Revolution will almost certainly result in Malaysian industry players investing in the necessary hardware and software in order to remain competitive. This should present opportunities for industries focusing on machinery, equipment, engineering and technology. Budget 2018 unveiled in the midst of the Fourth Industrial Revolution, the budget rightfully included measures such as accelerated capital allowance and government grants. However, it remains to be seen whether such measures are adequate to stimulate industry players to brace for the revolution. The highly anticipated digital tax is also not specifically addressed despite which would probably be dealt with in deal course. Against the above, we bring you herewith some of the salient tax centric proposal of Budget 2018.

Tax Incentives Tax Incentive for Transformation to Industry 4.0 Review of Tax Incentives for Automation To encourage the transformation to Industry 4.

7 Tax Incentives Tax Incentive for Transformation to Industry 4.0 Review of Tax Incentives for Automation To encourage the transformation to Industry 4.0 which involves the adoption of technology drivers such as big data analytics, autonomous robots, industrial internet of things and etc., by the manufacturing sector and its related services, it is proposed that the Accelerated Capital Allowance and Automation Equipment Allowance be provided on the first RM10 million qualifying expenditure incurred in the years of assessment 2018 to 2020 and is fully claimable within 2 years of assessment. Effective: For applications received by Malaysian Investment Development Authority from 1 January 2018 to 31 December Currently, a manufacturing company in high labour intensive industries (rubber, plastics, wood, furniture and textiles products) is eligible for Automation Capital Allowance (ACA) of 200% on the first RM4 million incurred on the purchase of automation equipment in the basis period for the year of assessment 2015 until the year of assessment The tax incentive is effective for applications submitted to Malaysian Investment Development Authority (MIDA) from 1 January 2015 to 31 December To further promote automation in the labour intensive industries, it is proposed that the incentive period be extended for another 3 years. Effective: For applications received by MIDA from 1 January 2018 to 31 December Extension of Tax Incentive for Principal Hub The Principal Hub Incentive that was introduced in April 2015 applies to applications received by MIDA from 1 May 2015 until 30 April New companies enjoy a reduced corporate tax rate of 0%, 5% or 10% for a period of five years, with a possible extension for another five years. The applicable rate depends on whether the company qualifies as a Tier 1, Tier 2 or Tier 3 Principal Hub. For existing companies, including existing companies with approved operational headquarters (OHQ), international procurement centre (IPC), or regional distribution centre (RDC) status, the Principal Hub incentive grants full tax exemption on Value Added Income, for a period of five years. Extension for another five years is not available to existing companies that have obtained approved IPC, OHQ or RDC status and have been granted IPC/OHQ/RDC incentives, but is available for the other existing companies. To be eligible for the incentive, a company would need to meet certain conditions. Effective: For applications received by Malaysian Investment Development Authority by 31 December 2020.

8 Extension of incentives for new 4 and 5 star hotels The following tax incentives available to hotel operators undertaking investments in new 4 and 5 star hotels will be extended for another 2 years: Location Peninsular Malaysia Sabah and Sarawak Incentives (a) Pioneer status: 70% exemption on statutory income for a period of 5 years; or (b) Investment tax allowance: Allowance of 60% on the qualifying capital expenditure incurred within a period of 5 years to be set-off against statutory income of up to 70%. (a) Pioneer status: 100% exemption on statutory income for a period of 5 years; or (b) Investment tax allowance: Allowance of 100% on the qualifying capital expenditure incurred within a period of 5 years to be set-off against statutory income of up to 100%. Effective: For applications submitted to the Malaysian Investment Development Authority by 31 December 2020 Extension of tax incentives for tour operating companies Currently, tour operating companies are given 100% income tax exemption on statutory income derived from the following businesses from years of assessment 2007 to 2018: Business Operation of tour packages within Malaysia Operation of tour packages to Malaysia Number of tourists per year 1,500 local tourists 750 foreign tourists It is proposed that the above incentives be extended for another 2 years. Effective: Years of assessment 2019 to 2020 Extension of Tax Incentive for Medical Tourism It is proposed that the tax incentive for new and existing companies carrying out a new investment or which will be undertaking an expansion, modernisation or refurbishment of private healthcare services be extended for another 3 years, subject to the following revised conditions: i. at least 10% (currently 5%) of the total number of patients receiving private healthcare services are comprised of qualified healthcare travellers per year of assessment; and ii. at least 10% (currently 5%) of the company s gross income is derived from qualified healthcare travellers for each year of assessment.

9 Effective: For applications submitted to MIDA up to 31 December Expansion of double deduction incentive for expenses incurred in obtaining certification for quality system and standard by private healthcare services provider It is proposed that companies registered with Malaysia Healthcare Travel Council (MHTC) that provide dental and ambulatory healthcare services be given double deduction for expenses incurred in obtaining certification for quality systems and standards from the following bodies: Malaysian Society for Quality in Health Malaysia Joint Commission International USA CHKS Accreditation Unit UK The Australian Council on Health Care Standard Australia Accreditation Canada - Canada Effective: Year of assessment 2018 onwards Review of Tax Incentives for Export of Private Healthcare Services It is proposed that the current level of tax exemption on income derived from the export of healthcare services to foreign clients either in Malaysia or from Malaysia be increased from 50% to 100% of the value of increased exports of services. Such exemption can be set-off against 70% of the statutory income. The tax incentive is subject to the following new conditions: i. at least 10% of the total number of patients receiving private healthcare services are comprised of qualified healthcare travellers per year of assessment; and ii. at least 10% of the company s gross income is derived from qualified healthcare travellers for each year of assessment. Effective: Years of Assessment 2018 to Individual Tax Reduction of income tax rates for resident individuals It is proposed that the tax rates for resident individuals be revised as follows:- Chargeable income (RM) Current tax rate (%) Proposed tax rate (%) 20,001-35, ,001-50, ,001-70, Tax rates for the other bands remain unchanged. Effective: Year of assessment 2018 Tax exemption on rental income from residential homes received Currently, rental income from residential home received by a resident individual is subject to income tax based on progressive rates ranging from 0% to 28%.

10 by resident individuals It is proposed that 50% income tax exemption be given on rental income received by Malaysian resident individuals subject to the following conditions:- i. rental income received not exceeding RM2,000 per month for each residential home; ii. the residential home must be rented under a legal tenancy agreement between the owner and the tenant; and iii. tax exemption is given for a maximum period of 3 consecutive years of assessment. Effective: Years of assessment 2018 to 2020 Goods and Services Tax Harmonisation of GST (zero rated) treatment on reading materials Magazines, journals, periodicals and comics have been proposed to be zero rated. This is to harmonise with the GST treatment of books and newspapers which had been zero-rated previously. Effective: 1 January 2018 The merger of Customs Appeal Tribunal (CAT) and Goods and Services Tax Appeal Tribunal (GSTAT) It is proposed that GSTAT and CAT be merged (the merged Tribunal will retain the name of CAT). Thereafter, any person aggrieved by the decision of the Director General of Customs on customs and GST matters may file their appeal with CAT. Effective: 1 January 2019 Others Development of a Special Border Economic Zone (including Free Industrial Zone) in Bukit Kayu Hitam, Kedah. Pulau Pangkor to be designated as a Duty-Free Island Currently, Bukit Kayu Hitam is a Free Commercial Zone (FCZ) for trading activities only. It is proposed that a Special Border Economic Zone, which includes a Free Industrial Zone, will be developed in Bukit Kayu Hitam, Kedah. Effective: To be determined. It is proposed that Pulau Pangkor in Perak be designated as a Duty-Free Island. However, the dutyfree status would not apply to alcoholic beverages, tobacco products and motor vehicles. Effective: To be determined. Participation in the Organisation for Economic Cooperation and Development (OECD) taxation initiatives It has been announced in the 2018 Budget Speech that Malaysia is committed to the economic information sharing introduced by the Organisation for Economic Co-operation and Development (OECD) which includes the implementation of the Base Erosive and Profit Shifting (BEPS) Plan of Action as well as the Automatic Exchange of Information commencing September 2018.

We invite you to explore other tax related information at: http://www2.deloitte.com/my/en/services/tax.

com Walther Kim ( 김선우 ) Associate, 사원 sunwookim@deloitte.com Lily Park Charmaine Ahn Walter Kim ( 박성은 ) ( 안현정 ) ( 김선우 ) 면책조항 해당한국어버전은한국인담당자의이해를돕기위한정보이므로명확한내용과조건등은반드시영어원문을 확인하시길바랍니다.

딜로이트는영국의보증책임회사인딜로이트투쉬토마츠사 ( DTTL ), 딜로이트의회원기업네트워크그리고관련 사업체중 1 개이상을지칭합니다. DTTL 과각각의회원기업들은법적으로분리된독립적인사업체입니다. DTTL( 또한 딜로이트글로벌 이라고도불려짐 ) 은고객들에게서비스를제공하지않습니다. DTTL 과회원기업들에대한자세한 정보는 www.deloitte.

11 We invite you to explore other tax related information at: Contact Us Korean Services Group Names Designation Lily Park ( 박성은 ) Associate Director, 부장 lipark@deloitte.com Charmaine Ahn ( 안현정 ) Assistant Manager, 대리 chialai@deloitte.com Walther Kim ( 김선우 ) Associate, 사원 sunwookim@deloitte.com Lily Park Charmaine Ahn Walter Kim ( 박성은 ) ( 안현정 ) ( 김선우 ) 면책조항 해당한국어버전은한국인담당자의이해를돕기위한정보이므로명확한내용과조건등은반드시영어원문을 확인하시길바랍니다. 이자료는일반정보만을포함하고있으며딜로이트가제시하는전문적인조언이나서비스가아닙니다. 자신의재무나 사업에영향을미칠수있는모든결정이나조치를내리기에앞서서전문상담사에게문의하시기바랍니다. 딜로이트 네트워크에포함된어느누구도이책자를이용한개인의모든손실에대해책임을지지않습니다. 딜로이트는영국의보증책임회사인딜로이트투쉬토마츠사 ( DTTL ), 딜로이트의회원기업네트워크그리고관련 사업체중 1 개이상을지칭합니다. DTTL 과각각의회원기업들은법적으로분리된독립적인사업체입니다. DTTL( 또한 딜로이트글로벌 이라고도불려짐 ) 은고객들에게서비스를제공하지않습니다. DTTL 과회원기업들에대한자세한 정보는 을참고하시기바랍니다 Deloitte Tax Services Sdn Bhd Disclaimer This publication contains general information only, and should not be construed as rendering professional advice or services by Deloitte. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication. 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 Tax Services Sdn Bhd Deloitte Tax Services Sdn Bhd 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

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초대의글 딜로이트말레이시아의 Korean Services Group ( KSG ) 에서주최하고대한무역투자진흥공사 (KOTRA), 말레이시아한국상공회의소 (KOCHAM) 와말레이시아세계한인무역협회 (OKTA) 의후원으로 2016 년 4 월 12 일화요일에한국기업들을위한말

Malaysia Korean Services Group 24 March 2016 한국기업들을위한말레이시아세무동향및경제전망, 링깃화 (MYR) 전망에대한세미나안내 2016 년 4 월 12 일화요일 초대의글 딜로이트말레이시아의 Korean Services Group ( KSG ) 에서주최하고대한무역투자진흥공사 (KOTRA), 말레이시아한국상공회의소 (KOCHAM)