{"id":20693,"date":"2026-05-18T22:01:58","date_gmt":"2026-05-18T14:01:58","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20693"},"modified":"2026-05-19T09:27:55","modified_gmt":"2026-05-19T01:27:55","slug":"syarikat-tidak-bermastautin","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/","title":{"rendered":"Non-Resident Company"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20693\" class=\"elementor elementor-20693\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d907378 e-flex e-con-boxed e-con e-parent\" data-id=\"6d907378\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-589da8e1 e-con-full e-flex e-con e-child\" data-id=\"589da8e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1893db7f elementor-widget elementor-widget-template\" data-id=\"1893db7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"024dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51e68c12 e-con-full e-flex e-con e-child\" data-id=\"51e68c12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe9f5d3 elementor-widget elementor-widget-heading\" data-id=\"1fe9f5d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-Resident Company<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-392ef250 e-con-full e-flex e-con e-child\" data-id=\"392ef250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69ab56fb elementor-widget elementor-widget-text-editor\" data-id=\"69ab56fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Scope of Taxation<\/h5><p>Liable to Malaysian tax when it carries on a business through a permanent establishment in Malaysia and assessable on income accruing in or derived from Malaysia.<\/p><h5>Non-resident Tax rate<\/h5><div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th style=\"text-align: center; vertical-align: middle;\">Types of income<\/th><th style=\"text-align: center; vertical-align: middle; width: 120px;\">Rate (%)<\/th><\/tr><\/thead><tbody><tr><td>Business<br \/>Rental<\/td><td style=\"text-align: center; vertical-align: middle;\">25<\/td><\/tr><tr><td>Dividend (Franked)<br \/>Dividend (Single tier)*<\/td><td style=\"text-align: center; vertical-align: middle;\">25<br \/>0<\/td><\/tr><tr><td>Entertainer's professional income<\/td><td style=\"text-align: center; vertical-align: middle;\">15<\/td><\/tr><tr><td>Interest<\/td><td style=\"text-align: center; vertical-align: middle;\">15<\/td><\/tr><tr><td>Royalty<\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td style=\"font-weight: bold; background-color: #cddced;\" colspan=\"2\">Special classes of Income:<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Rental of movable property<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Fees for technical or management services performed in Malaysia<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Payment for services rendered in Malaysia in connection with use of property or installation or operation of any plant, machinery or other apparatus purchased from a non-resident person<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td style=\"font-weight: bold; background-color: #cddced;\" colspan=\"2\">Real Estate Investment Trust (REIT)<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Other than a resident company<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Non-resident company<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">25<\/td><\/tr><tr><td><ul style=\"margin: 0; padding-left: 20px;\"><li>Foreign investment institution<\/li><\/ul><\/td><td style=\"text-align: center; vertical-align: middle;\">10<\/td><\/tr><tr><td colspan=\"2\">Effective from 01\/01\/2007<\/td><\/tr><\/tbody><\/table><\/div><p>*With the introduction of the single tier dividend system effective 1.1.2008, all dividends are tax free in the hands of the shareholders.However companies with section 108 credit under the old imputation system are given a transitional period until 31.12.2013 to frank normal dividends so as to enable them to exhaust their section 108 credit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Syarikat Tidak Bermastautin Skop Pengenaan Percukaian Layak dicukai di bawah cukai Malaysia apabila menjalankan perniagaan melalui pertubuhan tetap di Malaysia dan boleh ditaksir ke atas pendapatan yang terakru dari Malaysia. Kadar Cukai Tidak Bermastautin Jenis Pendapatan Kadar (%) PerniagaanSewa 25 Dividen (Franked)Dividen (Single tier)* 250 Pendapatan penghibur profesional 15 Faedah 15 Royalti 10 Pendapatan kelas [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20660,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20693","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Syarikat Tidak Bermastautin Skop Pengenaan Percukaian Layak dicukai di bawah cukai Malaysia apabila menjalankan perniagaan melalui pertubuhan tetap di Malaysia dan boleh ditaksir ke atas pendapatan yang terakru dari Malaysia. 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