Sme Definition Tax Malaysia

A direct tax is a tax that is levied on a person or company s income and wealth. The tax is paid directly to the government. Malaysia is a central coordinating agency under the ministry of international trade and industry malaysia that formulates overall policies and strategies for small and medium enterprises smes and coordinates the implementation of sme development programmes across all related ministries and agencies.

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Sme definition tax malaysia. The statutory body who is in charged with the direct tax is the malaysia inland revenue board lhdn. 2 definition by lhdn lembaga hasil dalam negeri malaysia tax authority sme is defined as a company resident in malaysia which has a paid up capital of rm2 5 million or less and is not related to any company with paid up capital of more than rm2 5 million annual sales turnover not more than rm5 million. Sme corporation malaysia 2 at this moment for incentives under the malaysian investment development authority mida and corporate tax under the inland revenue board irb the definition of smes will be based on their respective acts. Examples of direct tax are income tax and real property gains tax.