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发表于 15-10-2010 02:27 PM
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回复 348# kteng7739
在大马所得税法令有写
Section 4. Classes of income on which tax is chargeable.
Subject to this Act, the income upon which tax is chargeable under this Act is income in respect of-
(a) gains or profits from a business, for whatever period of time carried on;
(b) gains or profits from an employment;
(c) dividends; interest or discounts;
(d) rents, royalties or premium;
(e) pensions, annuities or other periodical payments not falling under any of the foregoing paragraphs;
(f) gains or profits not falling under any of the foregoing paragraphs.
其中的premium就包括遗产
http://www.kpmg.com.my/kpmg/publications/tax/22/a0053s0004.htm
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