马来西亚税收和投资指南 : 企业税务(Part 1)
概述
在马来西亚开设公司主要适用公司所得税、不动产利得税与消费税。
如上述1.5章节所述，公司可适用范围广泛的税收优惠。
财政部下属机构内陆税收局(IRB)负责管理以下法规所规定的直接税:1967年所得税法、1967年石油(所得税)法、1976年不动产利得税法、1986年投资促进法、1949年印花税法和 1990年纳闽岛商业活动税法。
Credit to 《马来西亚税收和投资指南 - 2018》，Deloitte
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