蔡兆源 | 来自税收局的情书?
上一期文章,“不呈报租金也算逃税吗?”见报后,还是有读者问到:“那税收局又如何知道我已购置产业呢?”
这期,我们继续谈为甚么当纳税人一购置产业时,税收局就来查呢?税收局的消息有这么灵通吗?
●税局总监有权要求资料
在1967年所得税法令之下,税收局总监有权力要求任何人提供一切税收局所需要的资料,当然这资料可以是关于他自己个人或其他人。
任何人拒绝服从税收局的要求,如果被判罪,可以被罚款不少于200令吉和不超过2万令吉,或监禁6个月,或两者兼施。
●置产须需报产业盈利税
很多人不晓得他们在购置产业时,一般上律师都会帮他们呈报产业盈利税。因为根据1976年产业盈利税法令(Real Property Gains Tax Act,1976或Cukai Keuntungan Harta Tanah,1976),任何人购置产业都须向税收局呈报。
呈报时需填写CKHT2表格,表格中的资料包括购置产业者姓名、地址、产业地址等。当然,产业盈利税也是由税收局管辖。所以你说税收局可能没有任何人购置产业的消息吗?
再说,一般上,买卖产业的割名手续都须要通过各州的土地局处理,就算是购置产业者没呈上CKHT2表格,要取得产业交易的资料并不难,税收局也可以要求建屋发展商提供购置产业者的资料。有了购置产业者的资料,税收局就能将类似以下的这封“情书”寄给他们。
●税务识别号码
再者,从2022年起,政府推行税务识别号码(Tax IdentificationNumber,TIN)是我国走向更严谨税务制度的一步,有望把影子经济和非正规领域纳入征税网络中,这包括非法的活动和交易;还有非正规领域如电商、高收入的小贩等等。
在TIN实施后,没有TIN,任何人都无法进行转让产业、股份和生意,因为在呈报印花税与产业盈利税时都需要TIN。
上期我们谈过不呈报租金就是逃税。从逃税的角度,税法并无区分商业收入与非商业收入差距如租金收入。有租金收入,就要依法报税,极大化可扣税开销的申索,减轻税务负担,才是上策,别冒险哦!
https://www.sinchew.com.my/20220912/%E8%94%A1%E5%85%86%E6%BA%90-%E6%9D%A5%E8%87%AA%E7%A8%8E%E6%94%B6%E5%B1%80%E7%9A%84%E6%83%85%E4%B9%A6%EF%BC%9F/
Singapore Investment
-
-
-
-
-
-
The History of CapitaLand4 hours ago
-
-
-
-
-
-
-
-
-
-
-
-
-
-
What do I fear?1 day ago
-
-
-
-
-
-
-
-
-
-
-
-
-
CICT 1Q2024 Business Updates2 days ago
-
-
-
-
-
-
-
-
Keyboarding Warriors4 days ago
-
-
-
-
Cory Diary : Portfolio updates4 days ago
-
-
-
Weekly Markets Outlook5 days ago
-
-
-
Portfolio Update6 days ago
-
-
-
-
-
-
-
-
Buying a home for face1 week ago
-
-
-
-
-
Finance Investment Movement 441 week ago
-
-
Market indeed coming down1 week ago
-
-
-
-
-
-
Banks and Miles Report – Mar 20242 weeks ago
-
Revisiting Bitcoin2 weeks ago
-
-
-
-
2024 (Portfolio Update)2 weeks ago
-
-
-
Retirement Journey Update for March 20243 weeks ago
-
-
-
1Q 2024 Investment Strategy Update3 weeks ago
-
-
Portfolio Summary for March 20243 weeks ago
-
-
-
Portfolio (March 30, 2024)4 weeks ago
-
-
-
QAF #77 - 2023 Annual Report4 weeks ago
-
Lentor Hills Residences4 weeks ago
-
Burnt out!4 weeks ago
-
-
-
Feb 2024 Expenditure4 weeks ago
-
-
Starting Our Second Property Cycle5 weeks ago
-
-
-
-
-
-
-
Feb 2024 Portfolio1 month ago
-
-
Summary of February 20241 month ago
-
The Market Is A Scam!1 month ago
-
-
-
-
-
-
-
-
-
Options Trading Journal Jan 20242 months ago
-
-
-
-
-
-
-
End of 2023 Review3 months ago
-
-
Year 2023 DIYQuant Portfolio Performance Report3 months ago
-
Monthly Summary of November 20234 months ago
-
3 Simple Poker Strategies for Beginners4 months ago
-
Migration of website5 months ago
-
-
Abandon REITS?5 months ago
-
-
-
-
-
-
-
-
-
August 2023 Portfolio Updates7 months ago
-
-
-
-
Hello SP Group, I'm Back!9 months ago
-
-
-
-
A New Light11 months ago
-
-
-
-
-
-
-
Demoralized1 year ago
-
2022 Thoughts, Hello 2023!1 year ago
-
Series of Defaults for Maple Finance1 year ago
-
Takeaways from “Sea Change”1 year ago
-
-
Greed is Coming Back1 year ago
-
-
-
-
-
-
-
-
-
-
-
What is Overemployment1 year ago
-
-
-
-
-
-
-
-
-
-
-