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  1. Aggregate taxation

A system whereby tax is calculated in combination with other types of income via the filing of a final tax return. This system applies to most of income, such as Business income, Real estate income, Employment income, Miscellaneous income, a part of Capital gain and Occasional income.

 

  1. Separate income

A system whereby tax is calculated separately from other types of income via the filing of a final tax return. This system applies to Dividend income from listed company, Capital gain from the sales of land, building, stocks and shares, and Retirement income.

 

  1. Withholding tax at source

A system whereby, irrespective of other types of income, when income is received, a certain amount is withheld as tax; and this completes the payment of taxes. This system applies to Interest income, etc.