什么是SECTION 33(2) INTEREST RESTRICTION

irene55

什么是SECTION 33(2) INTEREST RESTRICTION   ？

已算出来了，可是negative， 有谁会的请帮忙一下

谢谢  

ihateaccountax

去看 Public Ruling

有 example

灵---觉醒

refer PR 2/2011 interest expense & interest restriction

这个PR是应用在限制公司贷款来投资。所有用贷款来投资的，公司所承担的贷款利息，都要被限制(restrict)。

例：OD RM400k,   Investment RM300k, interest payable RM40k.
How much is the interest restricted (non allowed) under S.33 (2)  ITA 1967?

Calculation : 300k/400k x 40k = 30k interest expense will be added back in computing tax payable.

以上是简单的例子，当中还有分monthly 的yearly算法。