国外收入的税务

From the year of assessment 2004, foreign source income received by any person (other than a resident company carrying on the business of banking, insurance, sea or air transport) will be exempted from income tax. Resident status is no longer relevant for exemption of foreign source income. [paragraph 28, Sch 6]

The rationale for the exemption is to encourage Malaysian individuals or companies to remit back their income from oversea investment."Person" includes a company, a body of persons and a corporation sole. [section 2(1)]

所谓的“国外收入”(Foreign Income)必须符合几个条件：
相关的服务必须是在国外提供并完成。就是说你为一笔国外收入所提供的服务必须是在【国外完成】，指的是整个服务过程！
你要有一个【工作平台在国外】。就是说你在当地要有一个类似工作室的东西然后相关的工作都在那儿进行。我们称这为Permanent Establishment。
有关的“国外收入”已经在有关【国家报税/缴税了】。就是说你所汇进来的钱就是你的净收，可以袋袋平安了。


http://cforum4.cari.com.my/viewthread.php?tid=2100433&extra=page%3D1