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Royal Malaysian Customs Department (RMCD) role is to: Collect national revenue in the form of taxes and customs duties consisting of import duty, export duty, excise duty, sales tax, service tax, extraordinary profit levy, vehicle levy, departure levy, non-tax revenue, state revenue/trust money and tourism tax.
It addresses tax evasion, tax havens, offshore financial centres, tax information exchange agreements, double taxation and money laundering. In 2000, the Forum published a blacklist of 35 tax havens, which by 2009 had shrunk to zero. It has since focused on increasing the standard for exchange of information.
6.9% (for minimum wage full-time work in 2024: includes 20% flat income tax, of which first 7848€ per year is tax exempt for low-income earners + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer
Income Tax Bill 1967: Member(s) in charge: Ng Kam Poh, Assistant Minister of Finance: First reading: 28 August 1967: Second reading: 29 August 1967: Third reading: 29 August 1967: Amended by; Income Tax (Amendment) Act 1967 [Act 77/1967] Income Tax (Transitional Provisions) Order 1968 [P.U. 144/1968] Income Tax (Amendment) Act 1969 [Act A13]
On 22 October 2008, at an OECD meeting in Paris, 17 countries led by France and Germany decided to draw up a new blacklist of tax havens. It had been asked to investigate around 40 new tax havens where undeclared revenue was hidden and which hosted many of the non-regulated hedge funds that came under fire during the financial crisis of 2007–08.
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U.S. tax inversions – A "sense-check" of a tax haven is whether individuals or entities redomicile themselves into a lower tax jurisdiction to legally avoid high US corporate tax rates, and additionally because of the advantage for a multinational company to be based in a territorial tax regime such as Ireland.
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