{"id":648,"date":"2024-06-03T07:54:09","date_gmt":"2024-06-03T07:54:09","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=648"},"modified":"2024-06-03T07:54:09","modified_gmt":"2024-06-03T07:54:09","slug":"you-ask-la-%e7%a8%8e%e5%8a%a1%e9%97%ae%e9%a2%981","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2024\/06\/03\/you-ask-la-%e7%a8%8e%e5%8a%a1%e9%97%ae%e9%a2%981\/","title":{"rendered":"You ask la \u7a0e\u52a1\u95ee\u98981"},"content":{"rendered":"<p>\u4ece6\u6708\u8d77\u6211\u4eec\u5c06\u63a8\u51fa\u5168\u65b0ask la \u7a0e\u52a1\u95ee\u9898\uff0c\u5e0c\u671b\u53ef\u4ee5\u5e2e\u52a9\u5230\u4e00\u4e9b\u6709\u9700\u8981\u7684\u670b\u53cb\uff1a<\/p>\n\n\n\n<p>Q1 \u5927\u9a6c\u7f51\u7ea2\uff0cyoutuber\u7684\u6d77\u5916\u6536\u5165\uff08foreign source income)\u9700\u8981\u7f34\u7a0e\u5417\uff1f<\/p>\n\n\n\n<p>A1: \u6d77\u5916\u6536\u5165\u662f\u5426\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff0c\u6700\u4e3b\u8981\u662f\u53d6\u51b3\u4e8e\u4f60\u7684\u8425\u8fd0\u5730\u70b9\u5728\u54ea\u91cc\u3002\u5982\u679c\u6536\u5165\u662f\u4ece\u6d77\u5916\u8d5a\u53d6\u7684\uff0c\u4f46\u4f60\u7684\u64cd\u4f5c\u5730\u65b9\u662f\u5728\u9a6c\u6765\u897f\u4e9a\u3002\u90a3\u5c31\u5c5e\u4e8e\u9a6c\u6765\u897f\u4e9a\u6536\u5165\u3002\u9700\u8981\u5448\u62a5under Section 4(a)\u7684\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u9a6c\u6765\u897f\u4e9a\u7684\u7f51\u7ea2\uff0cKOL\u6240\u8d5a\u53d6\u7684youtube\/tiktok\u5e7f\u544a\u8d39\u662f\u9700\u8981\u7f34\u4ea4\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u3002\u6b64\u6536\u5165\u662f\u4e0d\u4f1a\u4eab\u6709foreign income exemption\u3002\u5982\u679c\u8be5\u6536\u5165\u5df2\u5728\u6d77\u5916\u88ab\u5f81\u6536\u8fc7\u7a0e\u52a1\uff0c\u8be5\u6536\u5165\u5c31\u53ef\u4ee5\u4eab\u6709Bilateral \/ unilateral credit\u3002<\/p>\n\n\n\n<p>Q1: As a Malaysian KOL, Content creator, are my foreign source income being exempted?<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-1024x1024.png\" alt=\"\" class=\"wp-image-652\" srcset=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-1024x1024.png 1024w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-300x300.png 300w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-150x150.png 150w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-768x768.png 768w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1-12x12.png 12w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-KOL-1.png 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>\u4ece6\u6708\u8d77\u6211\u4eec\u5c06\u63a8\u51fa\u5168\u65b0ask la \u7a0e\u52a1\u95ee\u9898\uff0c\u5e0c\u671b\u53ef\u4ee5\u5e2e\u52a9\u5230\u4e00\u4e9b\u6709\u9700\u8981\u7684\u670b\u53cb\uff1a Q1 \u5927\u9a6c\u7f51\u7ea2\uff0cyoutuber\u7684\u6d77\u5916\u6536\u5165\uff08foreign source income)\u9700\u8981\u7f34\u7a0e\u5417\uff1f A1: \u6d77\u5916\u6536\u5165\u662f\u5426\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff0c\u6700\u4e3b\u8981\u662f\u53d6\u51b3\u4e8e\u4f60\u7684\u8425\u8fd0\u5730\u70b9\u5728\u54ea\u91cc\u3002\u5982\u679c\u6536\u5165\u662f\u4ece\u6d77\u5916\u8d5a\u53d6\u7684\uff0c\u4f46\u4f60\u7684\u64cd\u4f5c\u5730\u65b9\u662f\u5728\u9a6c\u6765\u897f\u4e9a\u3002\u90a3\u5c31\u5c5e\u4e8e\u9a6c\u6765\u897f\u4e9a\u6536\u5165\u3002\u9700\u8981\u5448\u62a5under Section 4(a)\u7684\u6536\u5165\u3002 \u6240\u4ee5\u9a6c\u6765\u897f\u4e9a\u7684\u7f51\u7ea2\uff0cKOL\u6240\u8d5a\u53d6\u7684youtube\/tiktok\u5e7f\u544a\u8d39\u662f\u9700\u8981\u7f34\u4ea4\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u3002\u6b64\u6536\u5165\u662f\u4e0d\u4f1a\u4eab\u6709foreign income exemption\u3002\u5982\u679c\u8be5\u6536\u5165\u5df2\u5728\u6d77\u5916\u88ab\u5f81\u6536\u8fc7\u7a0e\u52a1\uff0c\u8be5\u6536\u5165\u5c31\u53ef\u4ee5\u4eab\u6709Bilateral \/ unilateral credit\u3002 Q1: As a Malaysian KOL, Content creator, are my foreign source income being [&hellip;]<\/p>","protected":false},"author":1,"featured_media":650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"class_list":["post-648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2024\/03\/FSI-Youtuber.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=648"}],"version-history":[{"count":3,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/648\/revisions"}],"predecessor-version":[{"id":695,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/648\/revisions\/695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/650"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}