2014-03-24 [Info] 一年一度的tax claim back

source: [KLSE TALK - 歪歪理财记事本]

一年一度的tax claim back

e-BE   Tiada Punca Pendapatan Perniagaan
e-B  Ada Punca Pendapatan Perniagaan
e-BT  Pekerja Berpengetahuan atau Berkepakaran

歪歪鼓励懂得使用网络的人士，使用e-Filling, 非常方便，所有的计算都是系统自动算，我们只是输入数字就可以搞掂。

去年，我俩还到Cheras所得税局弄爱人no pin， 并且当天就在所得税局所准备的电脑直接用e-Filling报税。

原来，所得税局在报税期间，会有一间电脑房摆了很多电脑，并且有好几个官员在指导民众，如何使用e-Filling报税。

我们也有遇到问题做请教，那里的官员非常好。

回到正题，每年报税，不是为了缴税，而是为了tax claim back。

早几年在做tax claim back时，还摆了“乌龙”做错了，幸好，过后还是可以向当局纠正过来的。

如果是direct cds account， 每次收到股息后，都一定会如下图的tax voucher。

如果股息有被抽25%，就可以在HK3表格输入资料.

HK3 表格所需要填写的资料-  voucher no, for year ended, date of payment, income tax rate, gross dividend, income tax, net dividend

以Malayan Banking Berhad tax voucher做例子，33cents股息中，有18cents被抽25%.

当时持有1300股Malayan Banking, 18cents股息中被抽了RM58.50。

这RM58.50可以今年报税时，填写hk3 claim回来。

记得，只有股息被抽25%，当中的25%股息才能claim。

Reits属于single tier, 被抽了的10% tax是不能claim回来的。

据说，未来的股息全部走single tier，也代表不会再出现25% tax。

所以，2014年会是最后一次为去年被抽了的25%，向所得税局讨回来。

在三月头已经填好了e-B, 并交了，大概有超过RM100的tax claim back。：）


报税截至日期；

当有一天收入符合缴税的数额，就要靠以下的花费用来合法减税

Tax Relief for Resident Individual -Year 2010, 2011, 2012 & 2013


没有收入，却有股息被征收25%: 可以注册Tax Files

如果你还不符合缴税，例如你是家庭主妇，却有股息被征收25%。

那么，你可以向所得税局注册Tax Files;

How To Register Tax File?

Application to register an income tax reference number can be made at the nearest branch to your correspondence address or at any IRBM branch of your convenience without reference to your correspondence address.

Documents Required For Registration

Please forward the following documents together with the application form to register an income tax reference number:-

a. A copy of the latest Salary Statement (EA/EC) or latest Salary Slip
b. A copy of Identification card / police i.c. / army i.c. / international passport
c. A copy of marriage certificate (if applicable)

Application form to register an income tax reference number can be obtained from the nearest IRBM counter or

Register online

You can register online via e-Daftar

-----------------
What is e-Daftar （电子注册Income Tax File) 
An application via internet for the registration of income Tax File for individuals and companies.

Who are required to register Income Tax File ?

Individual who has income which is liable to tax
Individual who has business income
Employee who is subject to Schedular Tax Deduction (STD)
Company which newly commences business
Individual/company who wishes to claim tax credit repayment for deduction against dividend income

Documents required :

Individual without business income : Indentification Card (New Indentification Card, Armed Forces, Police or Passport)

Individual with business income : Indentification Card (New Indentification Card, Armed Forces, Police or Passport)
Business Registration Certificate

Company: Form 9 & Form 49 (Companies Commission of Malaysia)
Documents can be sent via :

• email : edaftar@hasil.gov.my
• Fax : 03-77136363
  (Important : Please quote your application number)
• Problems/Complaints/Comments : Contact 1-800-88-LHDN (5436)

When will you get the Income Tax Reference No. ?
Within 3 working days after completing an online application
Check your application status 
Please used the given application number to check your application status
Click link to e-Daftar.

请参考：http://www.hasil.gov.my/goindex.php?kump=2&skum=4&posi=1&unit=4&sequ=1


博客收入需要报tax : 如Google Adsense

例子：

歪歪一直有把从部落格赚取年度广告费收入- Google Adsense， Innity 呈报在个人income tax里。

人在马来西亚通过网站赚钱，也属于生意的一种。

记得曾经在网络看到有本地红博客，被所得税局拜访的讯息。

该博客在家写blog，靠blog赚取得收入，可以去到五位数。

详情也不大记得，只google search到以下的文章，有兴趣了解，就自己google search更多讯息了。

RM is audited by LHDN/Income Tax…

Redmummy didatangi LHDN, apa boleh dipelajari