Important Compliance Notes 重要合规注意事项
Important Compliance Notes
• Dividend income must be aggregated from all Malaysian companies.
(The RM100,000 threshold applies per individual, not per company.)
• Dividend income must be declared in the individual’s income tax return.
• Dividend vouchers issued under Section 108, Income Tax Act 1967 serve as supporting documents.
重要合规注意事项
• Dividend income must be aggregated from all Malaysian companies.
(The RM100,000 threshold applies per individual, not per company.)
• Dividend income must be declared in the individual’s income tax return.
• Dividend vouchers issued under Section 108, Income Tax Act 1967 serve as supporting documents.
重要合规注意事项
- 股息收入必须汇总计算自所有马来西亚公司。
（RM100,000 的免税门槛是以个人为单位计算，而不是以公司为单位。） - 股息收入必须在个人的年度所得税申报表中如实申报。
- 根据《1967 年所得税法令》第 108 条所签发的股息凭证（Dividend Voucher），可作为申报股息收入的重要支持文件
20 Jan 2026
