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Demystifying bumiputera discounts paid to state govt
THERE is some confusion regarding the tax treatment of contributions made to the state government by property developers. These contributions can colloquially be referred to as a “levy” or a payment to allow property developers to release unsold bumiputera units to...
Issues around withholding tax
GENERALLY, when withholding taxes come to your mind, it will only be on payments made to non-residents. Normally withholding taxes are paid over to the tax authorities within one month from the payment date or the amount is credited as payable to the recipient in the...
Understanding the tax penalty regime
EVERY taxpayer has an obligation to comply with the tax laws and any infringement will be an offence, which will lead to penalties, fines and, possibly, imprisonment. There are two types of penalties: mandatory penalties and discretionary penalties. Mandatory...
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