Tuesday, November 1, 2016

2年售3房产征营业税.若报产业盈利税.征45%价差罚款

内陆税收局指出,无论是个人或公司户头,若在短时间内频密的交易房地产,将被税收局归类为商业活动,须缴交营业税,而不是产业盈利税。

 (吉隆坡、槟城30日讯)内陆税收局指出,无论是个人或公司户头,若在短时间内频密的交易房地产,将被税收局归类为商业活动,须缴交营业税,而不是产业盈利税。

税收局发言人对星洲日报说,该局将重新检视在2年内出售3个或以上房地产的纳税人与公司的报税户头,将他们原来按“产业盈利税”(RPGTReal Property Gain Tax)来呈报的房地产买卖,按其“频密性、贸易性质、融资模式及盈利”4大主要因素,改征营业税(BusinessTax),税率按个人及公司所得税征收。

由于错误缴税,凡是缴交产业盈利税的频密房地产交易者,将被税收局征收高达45%的价差罚款。

发言人说,这并不是新的税率,这是税收局用来区分“普通房地产买卖”及“商业性质房地产买卖”的大原则,也是用来决定一个纳税户需在房地产买卖中,缴付产业盈利税或营业税。

“产业盈利税是为了控制炒房现象而征收的税率,但如果太频密,以及有明显商业交易性质,能赚取盈利的房地产买卖活动,就需要缴交营业税。”
他建议被征收营业税的纳税人,向税收局查询或提出上诉,该局将胥视个案情况为他们讲解。

被追税者:被指售房“超额”
税额加罚款逾10

槟城一名不愿具名的被追税者向星洲日报透露,他在年中收到税收局的来函通知,指他在过去几年间出售的房产“超额”,必须缴纳营业税及高达45%的价差(盈利)罚款,总数超过10万令吉。

他说,他在完成产业买卖程序后,都有按规定缴纳产业盈利税,并非以企业方式销售或转让房产,既然不是产销人,那为何要报缴营业税?

“根据税收局官员的解释,只要在特定期间内转让或出售房产频繁度达到一定的次数,就被视为‘投资’或‘生意’,必须缴纳营业税。”

他坦承不满此解释,他与税收局官员沟通后,当局同意将他此前已付的产业盈利税用来抵销部份的欠税,但也要他签下同意书,承认自己欠税与逃税。

他说,根据了解,那些试图与税局抗辩的人,可能被征收更高的补税,这还不包括税务谘询、税务分析及报告书的收费。税务顾问的收费将视个案而定,介于1万至4万令吉。

税收局扩大追税对象
锁定雪隆槟新山

消息人士对本报指出,内陆税收局扩大追税对象,凡是在20112014年期间,转让或出售房产次数超过一定数量的人士,须缴付营业税,并予以重罚。

消息说,税收局锁定雪隆、槟城和新山,在这些屋价高企及房产交易频繁的地区,展开更严格的查税行动。

首波对象医生律师艺人

一名税务顾问说,近期的追税案例以涉及房产买卖居多,被追税的对象都是那些在2年以内,出售3个房产单位或以上者。

据了解,税收局向这批人追讨回来的补税加罚款,动辄每人10万令吉,或更多。
税收局是从今年开始,展开有史以来最大的追税动作,第一波对象是医生、律师及艺人,现已扩及其他领域。

消息说,市面流传“槟城很多有钱人”,因此当局将槟城视为追税重点区。
内陆税收局于31日推出“欠税罚款优惠措施”,只要在今年1215日前缴清个人所得税、石油税、产业盈利税或预扣税欠税,罚款可获折扣。

至于那些尚未提交往年报税表、或已提交报税表却没有正确呈报收入、出售产业但没有在规定限期内呈报者,主动自首可获不同幅度的罚款折扣。

文章来源:

星洲日报特别报道:许俊杰、陈嘉盈2016.10.30

Thursday, July 28, 2016

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Wednesday, July 20, 2016

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Tuesday, July 19, 2016

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Friday, July 15, 2016

The George Town World Heritage Special Area Plan (SAP) Will Be Gazetted This August 2016

GEORGE TOWN, July 5 — The George Town World Heritage special area plan (SAP) will finally be gazetted this August 1 and all businesses within the zone will have to comply with all regulations under the plan.
Housing and town and country planning committee chairman Jagdeep Singh Deo announced the implementation of the SAP at a press conference today.

“The gazetting of the SAP will enable the Penang Island City Council (MBPP) to monitor and ensure sustainable management of the heritage zone in accordance to the conditions set by the World Heritage Committee,” he said.

The SAP controls the management, restoration and developments within the heritage zone that covers 2,569 buildings in the core zone and 2,444 buildings in the buffer zone.

“With the implementation of the SAP, it will allow the local government to monitor all planning works, to impose development charges, to implement notices of land acquisitions and to declare development areas within the zone,” he said.

The SAP is one of the requirements imposed by Unesco upon the joint inscription of George Town and Malacca as world heritage sites.

The state government started drafting the SAP about six years ago and the first draft was publicly displayed in 2011 before two hearings on the draft was held.

The draft SAP was sent for translation to Malay and a planning and design guide for public realms was included into the SAP. Finally, the plan was approved by the state executive council on June 15 this year.
The SAP delineates the zones for buildings and land activity within the heritage area. For example, hotels fall into the tourism and leisure zone while the institution zone covers schools, police stations and fire stations; banks are in the financial zone and retail outlets fall into the enterprise zone.

It also contains plans to enhance public realms such as the waterfront promenade programmes encompassing the Green Hall-Esplanade waterfront, the upper Weld Quay waterfront and the clan jetties waterfront.
With the implementation of the SAP, local government committee chairman Chow Kon Yeow said this means all businesses and hotels within the zone will have to comply with the SAP regulations.

“With the SAP, regulations will be tighter and hotels that submit their applications for licences after August 1 will be subjected to the SAP regulations,” he said.

This means hotels that are not located within the areas specified for hotels will not be given approvals but this will not apply on hotels and businesses that have already obtained their licences before this.

Chow said hotels in the state have been given three years since the state government started its efforts to legalise all hotels.

“Hotels outside the heritage zone are given one last year to apply for a full licence because temporary permits will no longer be issued after November next year,” he said.
He reminded all hotels still using the temporary permits to speed up their applications for full licences for this final year.
(Article digested from Yahoo News)



Tuesday, July 12, 2016

喬治市特區藍圖八月執行 管制世遺區商業活動

檳州政府宣布喬治市特區藍圖於8月1日執行。

(檳城5日訊)檳州城鄉規劃委員會主席佳日星今日宣布,喬治市特區藍圖已經在上月15日提呈予州行政議會,並獲批准於

8月1日執行。在未来,乔治市区内的任何发展规划,都必须以此区域蓝图作为指标

他說,隨着1976年城鄉規劃法令所有條文獲遵循後,喬治市特區藍圖獲檳州規劃委員會於2013年3月14日、2015年8月25及28日及今年5月27日通過,並於上月15日提呈予州行政議會。
檳州地方政府委員會主席曹觀友今日聯同首席部長林冠英召開記者會時強調,隨著喬治市特區藍圖即將執行,從8月1日起,所有在喬治市世界文化遺產區內商業活動,包括酒店在內將會受到此藍圖條款的管制。

他說,喬治市世界文化遺產區外的商業活動,將會受到現有條款管制,但所有仍在“漂白”計劃下的酒店,如果有關業者符合所有的規定,將獲最後一年延長臨時准證。

“於明年11月過後,我們不會再發出臨時准證,因此由今年11月至明年10月31日,將是最後一年發出臨時准證。檳州政府的漂白計劃下,包括延長期限,已合共為3年,而3年已足於讓所有業者遵守新的制度。”

他說,在喬治市特區藍圖下,管制將會更為嚴格。對於仍未提呈申請者必須緊記,如果於8月1日後提呈申請,若有關的酒店不在劃分的地區內,業者的申請將不會獲得批准。

“如果在上述藍圖執行前提呈申請,即使未在劃分的地區內,有關酒店的申請卻會獲得處理,而如果遵守條例,有關申請將會獲得批准。”

他說,特區藍圖執行後,檳島市政廳的條例仍然必須被遵守,同時也必須遵守劃分商業活動的條例。”

他指出,特區藍圖下,喬治市遺產區將劃分為幾個地區,以進行相關的商業活動,如果酒店不在酒店的地區內,則將不會受到考慮。”(光明日報 5/7/16)

8月1日正式宪报及实行乔治市特区蓝图後,乔治市古迹区内的多种行业将受到影响。

其中,受到限制的商业活动包括外国快餐店丶娱乐场所丶工业丶摩哆车业丶印刷厂丶再循环业丶油站丶批发/货仓/发行业丶建筑材料行和酒店业(精品酒店和星级酒店),这些行业只能够在特定区域及有限条件下进行(参考列表)。

曹观友:廉价酒店漂白延至明年

另一方面,槟州地方政府委员会主席曹观友宣布,槟州政府同意延长为廉价酒店漂白转型计划的期限,至2017年10月31日。

曹观友说,这是“最後一次”的延长期,他促请已在申请中的廉价酒店业者把握最後的机会,为自家酒店“漂白”,因为过了此期限後,槟州政府将不会再发出临时营业准证给酒店业者。

未申请将撤临时准证

至於已在漂白名单并持有临时营业准证的酒店业者,若无法在今年11月1日前提交申请文件,则他们的临时营业准证也会被撤销(或无法再更新)。

他说,目前仅有近10家廉价酒店漂白。

曹观友也说,乔治市特区蓝图实行後,乔治市内的所有商业活动,都会受到特定条款的约束管制。

“各地区活动的管制将更加严格,包括酒店业。8月1日後,若业者所经营酒店不在划分区域内(即酒店区),则他们的申请(漂白)将不会获得批准。

“至於那些在特区蓝图实行前已提呈申请的酒店业者,即使他们的酒店不在划分区域内,其申请同样会被处理,若他们能遵守一切的条款,则申请会获得批准。”(星洲日报 5/7/16)