本帖最后由 cyberjaye 于 4-10-2017 06:18 PM 编辑
傻差,mk land 卖地交了地税--这里指的是卖地duty税
亏你个傻差会连想到卖地要交民联州政府的土地税  
产业公司持有超过5年的地皮盈利是不需要交income tax的,这就是为何MK Land被罚,震惊了华商。
Saujana Triangle Sdn Bhd (“STSB”) a wholly-owned subsidiary of M K Land Holdings Berhad (“M K Land”), has been served with Notices of Assessment for the Years of Assessment 2009 – 2011, and 2013 respectively dated 4 May 2017 for an additional income tax of RM55,702,224.25 and 45% penalty of RM25,066,000.91 totalling RM80,768,225.16.
The abovementioned income tax and penalty imposed by the Inland Revenue Board of Malaysia (“IRB”) are in relation to:
i. IRB has taken the view that the gains from the disposal of land held under Investment Properties in year of assessment 2009 are to be treated as revenue in nature, instead of capital in nature;
ii. IRB has also disregarded the 5 years’ time barred period to raise the said assessments in respect of the land disposal; and
iii. IRB has disallowed certain development costs on the basis that these are only provisions and the amounts have yet to be paid. Thus, IRB does not treat them to be incurred for the purpose of Section 33 (1) of the Income Tax Act, 1967.
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