Dividend Documentation Requirements (Section 108, ITA 1967) 股息文件要求（《1967 年所得税法令》第 108 条）

Dividend Taxation
Dividend Documentation Requirements (Section 108, ITA 1967)

Regardless of whether the shareholder is local or foreign, Section 108 of the Income Tax Act 1967 requires Malaysian companies to issue a dividend certificate or voucher when dividends are paid, credited, or distributed.

The dividend voucher must state:
• The gross amount of dividends declared; and
• The amount paid or credited to the shareholder.

This documentation is particularly important for foreign shareholders, as it:

• Serves as official proof of income for overseas tax filings;
• Supports tax treaty claims, where applicable; and
• Facilitates group-level accounting and audit consolidation.

股息税务
股息文件要求（《1967 年所得税法令》第 108 条）
无论股东是本地还是外国人士，《1967 年所得税法令》第 108 条均规定，凡马来西亚公司在支付、记入或分派股息时，必须向股东签发股息证明书或股息凭证（Dividend Certificate / Dividend Voucher）。
股息凭证必须清楚载明以下资料：

• 所宣布的股息总额（Gross Dividend Amount）；以及
• 实际支付或记入股东名下的股息金额。

该文件对外国股东尤为重要，原因包括：

• 作为海外报税的正式收入证明；
• 在适用情况下，支持双边税务协定（Tax Treaty）下的税务主张；以及
• 协助集团层面的会计处理与审计合并，确保财务记录一致与合规。