2018年8月14日马来西亚佛教总会总会长日恒长老带领全国各分支会执事拜访财政部长林冠英先生。谈话内容：马来西亚佛教总会旗下团体会员的寺院庵堂豁免税金之事。

今获得财政部长发出指令，根据1967年所得税法令第127（3）（b）段，任何宗教机构或组织收到的所有收入豁免纳税。此“宗教机构或组织於2017 [P.U.（A）52/2017] 豁免所得税法令下的所得税豁免指南”是由马来西亚内陆税收局在10月3日发出的。

除此之外，本会也向马来西亚佛教总会全体会员正式宣布：依据马来西亚内陆税收局10月3日发出的“宗教机构或组织於2017 [P.U.（A）52/2017] 豁免所得税法令下的所得税豁免指南”，任何符合P.U.（A）52/2017法令规定的宗教团体或组织有权自动享受豁免所得税，无需获得内陆税收局局长的批准。

官方文件可在税收局网页下载，点击这里连接税收局此文件下载处。

Appreciation of Finance Minister YB Tuan Lim Guan Eng Regards Issuance of Guidelines On Income Tax Exemption For Religious Institution Or Organization Under The Income Tax Exemption Order 2017

On 14th August, 2018, representatives of Malaysian Buddhist Association (MBA) from divisions and branches nationwide led by President of MBA Datuk Seri Venerable Seck Jit Heng had a meeting with Finance Minister, YB Tuan Lim. One of the main topics in the meeting was about the tax exemption for organization members of MBA.

Currently, Finance Minister has issued an order under paragraph 127(3)(B) of the Income Tax Act 1967 (ITA) to exempt tax payments on all income received by any religious institution or organization. The “Guidelines On Income Tax Exemption For Religious Institution Or Organization Under The Income Tax (Exemption) Order 2017 [P.U.(A) 52/2017]” was issued by Inland Revenue Board Of Malaysia on 3rd October, 2018.

Besides, MBA officially announces to all MBA’s member organizations, according to the “Guidelines On Income Tax Exemption For Religious Institution Or Organization Under The Income Tax (Exemption) Order 2017 [P.U.(A) 52/2017]” issued by Inland Revenue Board Of Malaysia on 3rd October, 2018, any religious institution or organization which fulfills the requirements stated under P.U.(A) 52/2017 shall be entitled to enjoy the income tax exemption automatically and shall not have to obtain the approval of the Director General of Inland Revenue.

Click here to download this guideline from Lembaga Hasil Dalam Negeri.

宗教机构或组织於2017 [P.U.（A）52/2017] 豁免所得税法令下的所得税豁免指南