TAX 320

Sedikit ilmu yg ingin saya kongsikan bersama2 anda semua....


ianya berkaitan dgn tax... =)


DIRECT TAX - the tax is collected directly by the authority from the taxpayers themselves.
                          e.g :- personal income tax


INDIRECT TAX - the tax is collected by an enterprise / agent on behalf of the government from the consumers.
                              e.g :- kfc, mcdonald, pizza hut, etc...






CLASSES OF INCOME


There are 6 classes of income which are :-
1- Section 4(a) Business Income
2- Section 4(b) Employment Income
3- Section 4(c) Dividend Income, Interest Income & Discount Income
4- Section 4(d) Rental Income, Royalty Income & Premium Income
5- Section 4(e) Annuity Income, Pension Income & Alimony Income
6- Section 4(f) Others Income 




SCOPE OF CHARGE


# Charge on income of any person accruing or derives from Malaysia
# Charge on income of any foreign income arising from outside Malaysia & received in Malaysia