从6月起我们将推出全新ask la 税务问题，希望可以帮助到一些有需要的朋友：

Q1 大马网红，youtuber的海外收入（foreign source income)需要缴税吗？

A1: 海外收入是否需要缴付马来西亚所得税，最主要是取决于你的营运地点在哪里。如果收入是从海外赚取的，但你的操作地方是在马来西亚。那就属于马来西亚收入。需要呈报under Section 4(a)的收入。

所以马来西亚的网红，KOL所赚取的youtube/tiktok广告费是需要缴交马来西亚的所得税。此收入是不会享有foreign income exemption。如果该收入已在海外被征收过税务，该收入就可以享有Bilateral / unilateral credit。

Q1: As a Malaysian KOL, Content creator, are my foreign source income being exempted?

A1: Foreign source income received in Malaysia is exempted under paragraph 28 of Schedule 6 if you are a non-resident. However, if you are a tax resident in that particular year of assessment, your income might be exempted under P.U.A234. However, if your income is considered as business income, your income is taxable in Malaysia if your have a permanent establishment in Malaysia. You are able to claim a bilateral / unilateral credit on the foreign income, if you have paid a foreign tax on the said income.