TAX for unit trust

 A summary of TAX treatment can be made as follows:

Normally, the gains on disposal of unit trusts would be treated as capital gains. In the absence of a capital gains tax regime in Malaysia, such gains would not be subject to income tax. The exception would be where the investors are financial institutions or dealers in securities as these types of investors would be taxed since the gains will be treated as normal business income.
Comparing the direct investment made by a corporate investor, it would be more tax advantageous to invest in unit trusts with the same type of investment and risk profile since certain tax incentives have been provided to the unit trusts. This will mean that it would be more beneficial for the investor to invest in the unit trust since certain income from the same type of investments would be tax exempted.

This entry was posted in RUJUKAN JPLATINUM and tagged . Bookmark the permalink.

Leave a Reply

Your email address will not be published. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>