BDCM-B-Week10: Dividend Earning (Company Tax Exemption)

The following dividends are exempt from tax:

Number One: Dividends received from exempt accounts of companies.

As long you receive a copy of dividend voucher from the company that has declared dividend, you may used it for tax exemption

Number Two: Dividends received from co-operative societies.


This is an example of Top 10 2017 for the co-operatives societies in Malaysia.

Source: Link

Number Three: Dividends received from a unit trust approved by the Minister of Finance 
  1. Amanah Saham Bumiputra
  2. Kumpulan Wang Simpanan Pekerja (KWSP/EPF)
  3. etc
Number Four: Dividends received from a unit trust approved by the Minister of Finance where 90% or more of the investment is in government securities.

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