Prior to year of assessment 2015, directors fees are taxable in the hands of the directors when they are paid.
在2015税年度之前，董事费用在支付时应在董事手中征税。
However, with Section 29(4) and (5) enacted into the Income Tax Act, effective from year of assessment 2015 the following principle shall apply:
但是，随着第29(4)和(5)节成为《所得税法》的一部分，从2015年开始，以下原则将适用:
Where the director fee first becomes receivable in the relevant period, that amount will be deemed to be obtainable on demand in the following basis period and be treated as an assessable income in that period.
如董事费在有关期间首次成为应收款项，则该款项将被视为在下一个评税基期内可应要求收取，并被视为该期间的应评税收入。
Example 例子
CO A SDN BHD’s financial year end is 31 December every year. On 1 Jan 2018, the Board of Directors approved a director fee of RM100,000 payable to the Director, VICTOR CHOONG in respect of financial year ended 31 Dec 2017.
CO A SDN BHD公司的财政年度截止日期为每年的12月31日。于2018年1月1日，董事会批准就截至2017年12月31日止财政年度向董事VICTOR CHOONG支付100，000令吉的董事费。
VICTOR CHOONG owns 51% of the ordinary shares in CO A SDN BHD and has effective control over the company. As such, the transaction is deemed as a controlled transaction. VICTOR CHOONG拥有CO A SDN BHD公司51%的普通股，并对该公司拥有实际控制权。因此，该交易被视为受控交易。
The RM100,000 director fee was paid to VICTOR CHOONG on 10 Jan 2020.
马币100,000令吉的董事费已于2020年1月10日支付给VICTOR CHOONG。
Requirements 要求:
1. Pursuant to Section 29(4), the director fee which was declared in year 2018, if remained unpaid, would be deemed to have been receivable on demand in the following basis year i.e. year 2019. And as such it would be an assessable income of VICTOR CHOONG in year 2019. 根据第29(4)条，于2018年申报的董事费，如仍未支付，将被视为在下一个基准年(即2019年)应要求应收。因此，这将是VICTOR CHOONG在2019年的应征税收入。
2. CO A SDN BHD must include this RM100,000 director fee in the Form EA (2019) of VICTOR CHOONG. And deduct and remit the Monthly Tax Deduction (PCB) to the IRBM by 15 Jan 2020.
CO A SDN BHD必须在VICTOR CHOONG的EA (2019)表格中包含这100，000令吉的董事费。在2020年1月15日之前扣除并向IRBM汇寄每月税收减免(PCB)。
3. VICTOR CHOONG must report this director fee income in respect of year 2019 in his Form BE (2019) or Form B (2019) even though he has only received the fee on 10 Jan 2020.
VICTOR CHOONG必须在其表格BE (2019)或表格B (2019)中报告2019年的董事费用收入，即使他在2020年1月10日才收到该费用。
Reminder 提醒:
All Directors’ salaries, fees, commission and remuneration are subject to monthly tax deduction (PCB). This include director fees which are approved once a year. Failing which, would entail penalty from the IRBM. 所有董事的薪金、费用、佣金和报酬都需要每月扣税(PCB)。这包括每年批准一次的董事费。否则，将会受到IRBM的处罚。