📢 预算更新提案：对个人征收2%股息税 📢

2025年最新的预算更新引入了对个人年股息收入超过RM100,000的部分征收2%税的新措施。这一举措旨在多样化税基，确保税负更加公平。

🔹 要点：

🔳税率：对年股息收入超过RM100,000的部分征收2%的税。

🔳适用范围：适用于居民和非居民。

🔳豁免：包括来自国外的股息、享有先锋地位的公司、免税航运公司、合作社、封闭式基金、纳闽实体和特定股东豁免的股息。

🔳影响：主要针对高收入群体，特别是前20%收入群体（T20组）和部分中上收入群体（M40组）中拥有大量投资的人士。

🔹 影响：

🔺双重征税担忧：一些投资者担心会出现双重征税的现象，因为公司利润在分配为股息之前已经被征税。

🔺财务规划：投资者和企业主需要重新考虑他们的财务计划以适应这一新税收。

保持知情并提前规划以有效应对这些变化！

#税务更新 #股息税 #预算2025 #财务规划 #马来西亚 #wanconnect #CCL #audit #tax #cosec #accounting #税务疑问 #税务最新消息

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📢 Proposed Budget Update: 2% Dividend Tax on Individuals 📢

The latest budget update for 2025 has introduced a 2% tax on dividend income exceeding RM100,000 annually for individuals. This new measure aims to diversify the tax base and ensure a fairer distribution of the tax burden1.

🔹 Key Points:

🔳Tax Rate: 2% on dividend income over RM100,000.

🔳Scope: Applies to both residents and non-residents.

🔳Exemptions: Dividends from abroad, companies with pioneer status, tax-exempt shipping companies, cooperatives, closed-end funds, Labuan entities, and specific shareholder exemptions.

🔳Impact: Targets high-income earners, particularly the top 20% income earners (T20 group) and some upper middle-income group (M40 group) with substantial investments.

🔹 Implications:

🔺Double Taxation Concerns: Some investors worry about double taxation, as corporate profits are already taxed before being distributed as dividends.

🔺Financial Planning: Investors and business owners need to reconsider their financial plans to accommodate this new tax.

Stay informed and plan ahead to navigate these changes effectively!

#TaxUpdate #DividendTax #Budget2025 #FinancialPlanning #Malaysia #wanconnect #CCL #audit #tax #cosec #accounting