According Malaysia income tax act 1967, foreigner is entitled to any personal relief in tax payment .Non resident is liable to 30% direct tax .However , Non-resident employee who work in malaysia for less then 60days in calender year are exempted for tax . Beside this, those non-resident are entitle to claim tax rebate for selected item as show below :
(a) | Special classes of income - use of moveable property - technical advice, assistance or services - installation services on the supply of plant, machinery, etc. - personal services associated with the use of intangible property | 10% | ||
(b) | Services of a public entertainer | 15% | ||
(c) | Interest | 15% |
For the following types of income, nonresident individuals are subject to a withholding tax which is a final tax.
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