С 2010 года снижается подоходный налог

[Malina]

Верхняя планка ставки подоходного налога снижается на 1%, с 27% до 26%.
Кроме того, для так называемых "knowledge workers" вводится ставка налога в 15%. Пока нет официального определения, кто относится к "knowledge workers".

[Pavel]

Malina, т.е. вместо плавующей ставки (в зависимости от суммы дохода) теперь будет единая 15%?

Про плавующий налог я здесь писал topic70.html

knowledge workers - это квалифицированная раб. сила

Кстати, что-то перестали открываться схемы расчета налогов с офиц. сайта http://www.hasil.org.my/melayu/pdf/JADU ... %20WEB.pdf

[Malina]

Вот чего пишут:

As a measure to ensure the individual income tax rates remain competitive, it is proposed that the resident individual income tax chargeable income group exceeding MYR 100,000, be reduced by 1 percentage point from 27 percent to 26 percent.
In order to streamline with the reduced income tax rates for resident individuals, it is proposed that the tax rate for nonresident individuals be reduced by 1 percentage point to 26 percent.
The proposal is effective from Year of Assessment (“YA”) 2010.

Tax Incentive for Knowledge Workers in Iskandar Malaysia
It is proposed that the employment income of a knowledge worker who is a tax resident (either a Malaysian or a foreigner) in respect of a qualified activity in a specified region be taxed at a flat rate of 15 percent of his or her chargeable income. The Minister will determine the definitions of “knowledge worker” and the “qualified activity” by rules to be made under the Income Tax Act, 1967 (“the Act”).
The proposal is effective for resident knowledge workers who apply and commence employment in Iskandar Malaysia between 24 October 2009 and 31 December 2015.
The proposal is effective from YA 2010.

[Malina]

Сорри за некорректную инфо по поводу 15% налога - только для Искандар Малайзия. Увы!
(Iskandar Malaysia (IM), formerly known as Iskandar Development Region (IDR) and South Johor Economic Region (SJER) is the main southern development corridor in Johor, Malaysia. )

[Zman]

Malina

A “knowledge worker” is an individual who holds one of the following:
Tertiary qualification from an institution of higher learning (in any field); or

Diploma in multimedia / ICT or specialised ICT certification plus at least 2 years’ relevant experience in multimedia / ICT or in a field that is a heavy user of ICT; or

Professional, executive, management and technical, work categories in information technology (“IT”) enabled services eg. IT / IS Professionals, Finance / Accounting, Business Administration,


Special exemptions are given to foreign knowledge worker who does not meet the above but to be employed in the following clusters:

Shared Services and Outsourcing cluster - foreign workers with knowledge-based skills that are not prevalent in Malaysia, required by MSC Malaysia Status companies.

Creative Multimedia Content cluster - workers who are utilised for their creative talent to produce value-added creative work for MSC Malaysia Status companies.