Taxation (Corporate and Personal)
Basic Tax Understanding
Employee
Enterprise / Business (ROB)
Sdn. Bhd. / LLP (ROC)
Tax Rate
Form
Business Expenses
EPF / SOCSO
Registered with SSM
Limited Liability
Dividend Received subject to tax
0-30%
BE / EA
N/A
Self Contribution
N/A
No
N/A
0-30%
B / CP58 / E / EA / CP500
Deductible
Business + Self Contribution
Yes
No
N/A
15%/17%/24%
C , E, CP204
Deductible
Company + Self Contribution
Yes
Yes
Yes