{"id":3884,"date":"2026-01-28T10:23:17","date_gmt":"2026-01-28T02:23:17","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=3884"},"modified":"2026-01-29T10:22:07","modified_gmt":"2026-01-29T02:22:07","slug":"key-tax-updates-for-2026","status":"publish","type":"post","link":"https:\/\/russellbedford.com.my\/ja\/rb-inform\/key-tax-updates-for-2026\/","title":{"rendered":"2026\u5e74\u4e3b\u8981\u7a0e\u5236\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8"},"content":{"rendered":"<p>2026\u5e741\u67085\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u9996\u76f8\u5e9c\u306e\u6708\u4f8b\u4f1a\u5408\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u5927\u81e3\u3088\u308a\u8907\u6570\u306e\u65b0\u305f\u306a\u7a0e\u5236\u63aa\u7f6e\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u63aa\u7f6e\u306f\u3001\u5236\u5ea6\u79fb\u884c\u671f\u306b\u304a\u3051\u308b\u8ca0\u62c5\u8efd\u6e1b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7c21\u7d20\u5316\u3001\u305d\u3057\u3066\u5236\u5ea6\u5909\u66f4\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306b\u3001\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>1.<strong>\u5370\u7d19\u7a0e\uff1a\u81ea\u4e3b\u7533\u544a\uff08Voluntary Disclosure\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u5b9f\u65bd<\/strong><\/p>\n\n\n\n<p class=\"translation-block\"><strong>2026\u5e741\u67081\u65e5\u301c6\u670830\u65e5\u306e6\u304b\u6708\u9593\u3001<\/strong>\u5370\u7d19\u7a0e\u306b\u95a2\u3059\u308b\u81ea\u4e3b\u7533\u544a\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u5185\u56fd\u6b73\u5165\u5e81\uff08IRB\uff09\u306f\u3001\u5f53\u8a72\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3092\u3059\u3067\u306b\u516c\u8868\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u6b21\u56de\u306eRB Inform\u3067\u53d6\u308a\u4e0a\u3052\u308b\u4e88\u5b9a\u3067\u3059\u00a0\u3002<\/p>\n\n\n\n<p><strong>2.&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><strong>SST\uff08Sales and Service Tax\uff09\u306e\u6700\u65b0\u52d5\u5411<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a.    <strong>\u8cc3\u8cb8\u30fb\u30ea\u30fc\u30b9\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u7a0e<\/strong>\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u30b5\u30fc\u30d3\u30b9\u7a0e\u7387\u304c 8\uff05\u304b\u30896\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u5e74\u9593\u58f2\u4e0a\u9ad8  <strong>RM150\u4e07\u4ee5\u4e0b <\/strong>\u306eMSME\u30c6\u30ca\u30f3\u30c8\u306f\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u514d\u9664\uff08\u5f93\u6765\u306e\u57fa\u6e96\u306fRM100\u4e07\uff09\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u65b0\u8a2dMSME\u306e\u5834\u5408\u3001\u767b\u9332\u65e5\u304b\u30891\u5e74\u9593\u306f\u8cc3\u8cb8\u6599\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u514d\u9664\u3002<\/li>\n\n\n\n<li><strong>\u65bd\u884c\u65e5\uff1a2026\u5e741\u67081\u65e5<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>b.   <strong>\u767b\u9332\u88fd\u9020\u696d\u8005\u304c\u4f7f\u7528\u3059\u308b\u539f\u6750\u6599\u30fb\u4e3b\u8981\u6295\u5165\u7269\u306e\u58f2\u4e0a\u7a0e\u514d\u9664<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u755c\u7523\u304a\u3088\u3073\u8fb2\u696d\u95a2\u9023\u88fd\u54c1\uff08\u4f8b\uff1a\u98fc\u6599\u3001\u80a5\u6599\u3001\u8fb2\u85ac\u306a\u3069\uff09\u306e\u88fd\u9020\u306b\u4f7f\u7528\u3055\u308c\u308b\u539f\u6750\u6599\u3084\u4e3b\u8981\u6295\u5165\u7269\u306b\u3064\u3044\u3066\u3001\u767b\u9332\u88fd\u9020\u696d\u8005\u306f\u58f2\u4e0a\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>&nbsp; \u65bd\u884c\u65e5\uff1a2026\u5e741\u67081\u65e5<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>c.   <strong>&nbsp;\u5efa\u8a2d\u30b5\u30fc\u30d3\u30b9<\/strong>\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">2025\u5e747\u67081\u65e5\u4ee5\u524d\u306b\u7de0\u7d50\u3055\u308c\u305f\u300c\u518d\u8a55\u4fa1\u4e0d\u8981\uff08non-reviewable\uff09\u300d\u5efa\u8a2d\u5951\u7d04\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u7a0e\u514d\u9664\u63aa\u7f6e\u304c\u3001<strong>2027\u5e746\u670830\u65e5\u307e\u3067<\/strong>\u5ef6\u9577\u3002<\/li>\n\n\n\n<li class=\"translation-block\"><strong>2025\u5e747\u67081\u65e5<\/strong>\u4ee5\u964d\u3001\u5b97\u6559\u65bd\u8a2d\uff08\u30e2\u30b9\u30af\u3001\u5bfa\u9662\u3001\u6559\u4f1a\u306a\u3069\uff09\u306e\u5efa\u8a2d\u306f\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u5168\u984d\u514d\u9664\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>3.   \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/strong><\/p>\n\n\n\n<p class=\"translation-block\">IRB\u306f\u3001\u30d5\u30a7\u30fc\u30ba 4 \u5bfe\u8c61\uff08\u5e74\u5546RM500\u4e07\u4ee5\u4e0b\uff09\u306e\u7d0d\u7a0e\u8005\u5411\u3051 \u7de9\u548c\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u3092<strong>2026\u5e7412\u670831\u65e5\u307e\u3067<\/strong>\u5ef6\u9577 \u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"translation-block\">\u3053\u306e\u671f\u9593\u4e2d\u3001\u4e8b\u696d\u8005\u306f\u4e00\u62ec\u8acb\u6c42\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9(Consolidated e-invoice)\u304a\u3088\u3073\u81ea\u5df1\u8acb\u6c42\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\n\u3000\u3000(Consolidated self-billed e-invoices)\u306e\u767a\u884c\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\n\u307e\u305f\u3001\u5efa\u8a2d\u8cc7\u6750\u306e\u5378\u58f2\u696d\u8005\u304a\u3088\u3073\u5c0f\u58f2\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u6761\u4ef6\u4ed8\u304d\u3067\u4e00\u62ec\u8acb\u6c42\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\n\nRM10,000\u3092\u8d85\u3048\u308b\u500b\u5225\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304c\u5fc5\u9808\u3002\u3000<\/p>\n\n\n\n<p>4.<strong>\u6240\u5f97\u7a0e\u6cd5 \u7b2c44(6)\u6761\uff1a\u8a8d\u5b9a\u6a5f\u95a2\uff08Approved Institution\uff09\u306e\u53d6\u308a\u6271\u3044<\/strong><\/p>\n\n\n\n<p 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