Prospectus - Manulife Insurance Berhad

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chapter11 TAX ADVISER’S LETTERpage644. Taxation of Unitholders (cont’d)4.1 Taxable Distribution (cont’d)UnitholdersMalaysian Tax Rates• Corporate Unitholdersii. Companies other than those in • 25%(i) abovenon-Malaysian tax residents:• Individual and non-corporate • 26%Unitholders• Corporate Unitholders and • 25%trust bodiesThe tax credit that is attributable to the income distributed to the Unitholders will beavailable for set off against tax payable by the Unitholders. There is no withholding tax ontaxable distributions made to non-resident Unitholders.4.2 Tax Exempt DistributionTax exempt distributions made out of gains from realization of investments and otherexempt income earned by the Fund will not be subject to Malaysian tax in the hands ofUnitholders, whether individual or corporate, resident or non-resident. All Unitholdersdo not pay tax on that portion of their income distribution from the Fund’s distributionequalisation account.4.3 Distribution VoucherTo help complete a Unitholder’s tax returns, the Manager will send the Unitholdera distribution voucher as and when distributions are made. This sets out the variouscomponents of the income distributed and the amount of attributable income tax alreadypaid by the Fund.4.4 Sale, Transfer or Redemption of Unitsany gains realized by a Unitholder on the sale, transfer or redemption of his Units aregenerally tax-free capital gains unless the Unitholder is an insurance company, a financialinstitution or a person trading or dealing in securities. Generally, the gains realized bythese categories of Unitholders constitute business income on which tax is chargeable.4.5 Reinvestment of DistributionUnitholders who receive their income distribution by way of investment in the form of thepurchase of new Units will be deemed to have received their income distribution after taxand reinvested that amount in the Fund.4.6 Unit SplitsYours faithfullyJaclyn TanExecutive DirectorUnit splits issued by the Fund are not taxable in the hands of the Unitholders.Prospectus in respect of the Manulife Shariah - Dana Ekuiti
chapter11 TAX ADVISER’S LETTERpage65AppendixTax Exempt Interest Income of Unit Trusts1. Interest or discount paid or credited to unit trusts in respect of the following will be exempt fromtax: -• Securities or bonds issued or guaranteed by the Government; or• Debentures or Islamic Securities, other than convertible loan stock, approved by theSecurities Commission Malaysia; or• Bon Simpanan Malaysia issued by the Central Bank of Malaysia.2. Interest derived from Malaysia and paid or credited by any bank or financial institution licensedunder the Banking and Financial Institutions Act 1989 or the Islamic Banking Act 1983.3. Interest received in respect of bonds and securities issued by Pengurusan Danaharta NasionalBerhad within and outside Malaysia.4. Interest in respect of any savings certificates issued by the Government.5. Interest in respect of Islamic securities originating from Malaysia, other than convertible loanstock, issued in any currency other than Ringgit and approved by the Securities CommissionMalaysia or Labuan Financial Services Authority.Prospectus in respect of the Manulife Shariah - Dana Ekuiti
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Message from the CeopageIDear Value
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RESPONSIBILITY STATEMENTSAND STATEM
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DEFINITIONpage4Shariah AdviserShari
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CORPORATE DIRECTORYpage6Manager’s
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CORPORATE DIRECTORYpage8TrusteeName
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CORPORATE DIRECTORYpage10Principal
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chapter1 KEY DATApage12THIS SECTIO
Page 20 and 21: chapter1 KEY DATApage14FEES, CHARG
Page 22 and 23: chapter1 KEY DATApage16TRANSACTION
Page 24 and 25: chapter2 RISK FACTORSpage182.1 Gen
Page 26 and 27: chapter2 RISK FACTORSpage202.2 Spe
Page 28 and 29: chapter3 DETAILED INFORMATION ON T
Page 35 and 36: chapter4 FEES, CHARGES AND EXPENSE
Page 37 and 38: chapter5 TRANSACTION INFORMATIONpa
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Page 41 and 42: chapter6 MANAGEMENT COMPANYpage356
Page 49 and 50: chapter7 TRUSTEEpage437.1 Backgrou
Page 52 and 53: chapter7 TRUSTEEpage467.8 Trustee
Page 54 and 55: chapter8 SHARIAH ADVISERpage488.4
Page 56 and 57: chapter9 SALIENT TERMS OF THE DEED
Page 58 and 59: chapter9 SALIENT TERMS OF THE DEEDp
Page 60 and 61: chapter9 SALIENT TERMS OF THE DEED
Page 63 and 64: chapter9 SALIENT TERMS OF THE DEEDp
Page 65 and 66: chapter10RELATED-PARTY TRANSACTIONS
Page 67 and 68: chapter11 TAX ADVISER’S LETTERpa
Page 69: chapter11 TAX ADVISER’S LETTERpa
Page 73 and 74: chapter12 ADDITIONAL INFORMATIONpa
Page 75 and 76: chapter14 DOCUMENTS AVAILABLE FOR
Page 77 and 78: DIRECTORS’ DECLARATIONpage71The f
Page 79 and 80: UTAPPMASTER APPLICATION FORMIn comp
Page 81 and 82: TERMS AND CONDITIONS OF THE MANULIF
Page 83 and 84: Prospectus in respect of the Manuli
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Prospectus - Manulife Insurance Berhad

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