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Estate - Coggle Diagram
Estate
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Chargeable income
Died domiciled in Malaysia, special relief of RM9000 shall be given to the executor of the estate
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Income tax rate
Died domiciled in Malaysia, gradual income tax rates on the chargeable income
Died outside Malaysia at the time of death, flat rate of 24%
Capital receipt
The accumulated income of the estate and the capital of the estate will be lumped together and available for distribution to the beneficiary after the residue value of the estate has been ascertained
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