Special Income Remittance Programme ends on 11th March, says IRB

The Special Income Remittance Programme (PKPP) for Malaysian tax residents with foreign sourced income ends on 11th March, the Inland Revenue Board (IRB) said in statement.

税务局（IRB）在声明中表示，针对拥有外国收入的马来西亚税务居民的特殊收入汇款计划（PKPP）将于3月11日结束。

The IRB said the termination comes following the announcement by the Ministry of Finance (MOF) on 30th Dec last year on the improvement of tax treatment policy on foreign income.

IRB表示，终止之前财政部（MOF）于去年12月30日宣布改善外国收入税收待遇政策。

“The decision to terminate the programme was made after taking into account the tax exemption announced by the MOF on income from foreign sources received in Malaysia by resident individuals (other than partnership income).

"终止该计划的决定是在考虑到财政部宣布的对居民个人在马来西亚收到的外国来源收入（合伙企业收入除外）免税后做出的。

"The same exempt treatment is also given to dividend income from foreign sources brought in by companies and limited liability partnerships," read the statement.

"公司和有限责任合伙企业带来的外国股息收入也给予了同样的豁免待遇，"声明中写道。

The IRB said the exemption was subject to the conditions stated in the Income Tax (Exemption) Order, which would be issued under section 127 of the Income Tax Act 1967.

IRB表示，豁免受所得税（豁免）令中所述条件的约束，该命令将根据1967年所得税法第127条发布。

However, income from other foreign sources that are not exempted and brought into the country from 1st Jan last year must be reported in the Return Form for the relevant year of assessment.

但是，从去年1月1日起未获豁免并带入该国的其他外国来源的收入必须在相关课税年度的申报表中报告。

Foreign income that is still subject to tax and brought into Malaysia during the period 1st Jan, 2022 to 30th June, 2022 will be taxed at a concession rate of 3% as announced in Budget 2022 and provided for uder the Finance Act 2021.

在2022年1月1日至2022年6月30日期间仍需纳税并带入马来西亚的外国收入将按照2022年预算中宣布的3%的优惠税率征税，并适用于2021年财政法。

After the expiry of the period, the original tax rate would apply according to the taxpayer category, it added.

它补充说，在期限届满后，原始税率将根据纳税人类别适用。

For inquiries and feedback contact Hasil Care Line at 03-8911 1000/603-8911 1100 (Overseas), Hasil Live Chat and the official IRB  portal at https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/ms-my/.

如需咨询和反馈，请致电03-8911 1000/603-8911 1100（海外），Hasil在线聊天和 https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/ms-my/ 的官方IRB门户网站。

On 16th Nov last year, the IRB offered the PKPP to residents in Malaysia who have income kept abroad and this was in line with the abolition of tax exemption on income from foreign sources as announced by the Finance Minister when tabling the 2022 Budget.

去年11月16日，IRB向在国外有收入的马来西亚居民提供PKPP，这与财政部长在提交2022年预算时宣布的取消外国收入免税一致。