税务疑问

ulu_ulu

本人有一张general insurance 的执照，由于本人没有用到就借给亲戚摩托店用，问题是近年保险公司开始要求执照拥有人必须申请公司（ROB)但是亲戚没有帮我报所得税而是将其账目一并做在他们的摩托公司里一起报税，问题是我不是摩托公司的任何director或share holder。我必须另外报税吗？因为分分钟一年turn over 过百万，我怕到最后我必须自己还税。

ulu_ulu

这里没有专业人士可以帮我解答吗？

invest2k

Income Tax Act 1967

Section 3. Subject to and in accordance with this Act, a tax to be known as income tax shall be charged for each year of assessment upon the income of any person accruing in
or derived from Malaysia or received in Malaysia from outside Malaysia.

The following 4 factors are to be considered when determining the tax liability :
(i) Quality - If the income is of a capital nature, it does not fall within the taxpayer's gross income;

(ii) Time - Only those amounts that come in to a taxpayer during a particular year of assessment are subject to tax in that year;

(iii) Source - of income : Here, we pose the questions : What did the taxpayer do to earn the income; and did he do it in Malaysia?; and

(iv) Incidence - Here, we need to determine who is the person or legal entity upon whom the liability for tax falls.

搂主，你最好写一封信注明你只是借执照的人。任何有关金钱，税务或者有关law的事项与
你无关。

请问保险公司有给你Commission吗？如果是有的话，你一定要报税了。