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Buku Panduan BE 2012 - Lembaga Hasil Dalam Negeri

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<strong>Buku</strong> <strong>Panduan</strong> Borang <strong>BE</strong><br />

Sistem Taksir Sendiri<br />

LAMPIRAN F: PERJANJIAN PENGELAKAN PENCUKAIAN DUA KALI (PPPDK) -<br />

KADAR CUKAI PEGANGAN ATAS PEMBAYARAN KEPADA<br />

BUKAN PEMASTAUTIN SEPERTI PADA 30 SEPTEM<strong>BE</strong>R 2011<br />

Bil.<br />

Negara<br />

PERJANJIAN PENGELAKKAN PENCUKAIAN DUA KALI YANG TELAH <strong>BE</strong>RKUAT KUASA<br />

Faedah<br />

%<br />

Royalti<br />

%<br />

Fi bagi Perkhidmatan<br />

Teknikal<br />

%<br />

1 Albania 10 10 10<br />

2 Australia 15 10 NIL<br />

3 Austria 15 10 10<br />

4 Bahrain 5 8 10<br />

5 Bangladesh 15 10 10<br />

6 Belgium 10 10 10<br />

7 Brunei 10 10 10<br />

8 Canada 15 10 10<br />

9 Chile 15 10 5<br />

10 China 10 10 10<br />

11 Croatia 10 10 10<br />

12 Czech Republic 12 10 10<br />

13 Denmark 15 10 10<br />

14 Egypt 15 10 10<br />

15 Fiji 15 10 10<br />

16 Finland 15 10 10<br />

17 France 15 10 10<br />

18 Germany 10 7 7<br />

19 Hungary 15 10 10<br />

20 India 10 10 10<br />

21 Indonesia 10 10 10<br />

22 Iran 15 10 10<br />

23 Ireland 10 8 10<br />

24 Italy 15 10 10<br />

25 Japan 10 10 10<br />

26 Jordan 15 10 10<br />

27 Kazakhstan 10 10 10<br />

28 Krygyz 10 10 10<br />

29 Kuwait 10 10 10<br />

30 Laos 10 10 10<br />

31 Lebanon 10 8 10<br />

32 Luxembourg 10 8 8<br />

33 Malta 15 10 10<br />

34 Mauritius 15 10 10<br />

35 Mongolia 10 10 10<br />

36 Morocco 10 10 10<br />

Lampiran ms - 23

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