遗产继承人需要承担已故者所有的债务吗?

遗产继承人需要承担死者的债务吗?Liability of the Beneficiary towards the Debts of the Deceased

问:

父母去世了,孩子要帮父母还债吗?

丈夫/太太去世了,另一半要帮死去的老公/老婆还债吗?

答:

  • 遗产管理人,在分发遗产给受益人之前,应缴先还清死者生前所有的债务,包括他/她所欠下的个人所得税。
  • 遗产受益人也必须确定死者是否有拖欠任何债务,包括政府和银行的债务等。
  • 若遗产管理人或者受益人在未缴清拖欠债务的情况下,将死者的遗产分给受益人,债主可以通过民事诉讼,入秉法庭,向产管理人或者受益人追讨此债务。
  • 根据1967年所得税法令第74及106条文,税收局有权向遗产管理人或者受益人追讨欠税。
  • 根据民事法令第8条文,一个人死去后,他还是能告或者被告的。
  • 所以被追讨时,到底遗产继承人或是遗产受益人需要用自己的财富去承担死者的欠下的债务?
  • 如果卖完了死者的所以遗产,还是不能偿还所有的债务,剩下的债务,谁来承担?遗产管理人?遗产的受益人?死者的丈夫/太太?死者的孩子?
  • 简单的答案,遗产管理人的责任只是处理死者的所有遗产,先偿还死者的债务,然后剩余的产业才分配给遗产受益人。遗产管理人就只是处理死者的遗产和债务,遗产管理人只是处理遗产而不是用自己的财富去帮死者还债
  • 遗产受益人也只是继承遗产而不是继承债务,自己也不需要用自己的财富去帮死者剩下的债务。
  • 若死者去世后仍持续有收入如股息、利息等,虽然不再视为死者收入,但将变成遗产的收入,而遗产继承人或遗产管理人须呈报,同时填写遗产收入税务呈报表(borang TP)。

 

Income Tax Act 1967

74.Executors

(1) Where an individual dies in the basis year for a year of assessment, his executors shall be assessable and chargeable to tax for that year of assessment, for the following year of assessment and, whenever necessary, for any previous year of assessment in respect of the chargeable income of that individual for any such year of assessment; and, where they are so assessable and chargeable, they shall be assessable and chargeable to tax in like manner and to the like amount as the individual would be assessed and charged to tax if he had not died.

(2) For the purposes of subsection (1)—

(a) the reference therein to the chargeable income of any individual for any year of assessment shall be taken to be such chargeable income for that year as he would have had if he had not died in respect of any income of his arising before his death and in respect of any income received by his executors which if he had not died and if it had been received by him (at the time it was received by his executors) would have been taken into account in arriving at that last-mentioned chargeable income; and

(b) all rights and duties which would have attached to him with respect to that last-mentioned chargeable income as he would have so had shall pass to his executors.

(3) Any assessment or additional assessment to be made in consequence of the foregoing subsections shall be made not later than the end of the third year of assessment following the year of assessment in the basis year for which—

(a) The Director General is informed of the death of the individual by the executor referred to under subsection (1) in the form prescribed under this Act;

(b) the estate duty affidavit (if any) was filed in Malaysia with respect to any part of the estate of that individual; or

(c) where such an estate duty affidavit has been filed, the last of any corrective affidavits relating to that estate duty affidavit was filed,

being the basis year in which the last of those events took place.

(4) The amount of any tax payable by the executors of a deceased individual by virtue of this section (together with any penalty which may be incurred under subsection 103(3), (4), (5), (6), (7) or (8)) shall be debt due from and payable out of the estate of that deceased individual.

(5) The executors of a deceased individual shall not distribute any of the assets of his estate unless they have made provision (in so far as they are able to do so out of those assets) for the payment in full of any tax which they know or might reasonably expect to be payable by them under this section.

(6) Any executors who fail to comply with subsection (5) shall be jointly and severally liable to pay a penalty equal to the amount of the tax to which the failure relates.

(7) Subsection 125(2) shall apply to a penalty imposed by subsection (6) of this section as it applies to a penalty imposed by subsection 112(3) or 113(2).

 

106.Recovery by suit

(1) Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.

(2) The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.

(3) In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 103(1A), (3), (4), (5), (6), (7) or (8).

 

Civil Law Act 1956

8.Effect of death on certain causes of action

(1) Subject to this section, on death of any person all causes of action subsisting against or vested in him shall survive against, or, as the case may be, for the benefit of, his estate:

Provided that this subsection shall not apply to causes of action for defamation or seduction or for inducing one spouse to leave or remain apart from the other or to any claim for damages on the ground of adultery.

(2) Where a cause of action survives as aforesaid for the benefit of the estate of a deceased person, the damages recoverable for the benefit of the estate of that person—

(a) shall not include any exemplary damages, any damages for bereavement made under subsection 7(3a), any damages for loss of expectation of life and any damages for loss of earnings in respect of any period after that person’s death;

(b) in the case of a breach of promise to marry shall be limited to such damage, if any, to the estate of that person as flows from the breach of promise to marry; and

(c) where the death of that person has been caused by the act or omission which gives rise to the cause of action, shall be calculated without reference to any loss or gain to his estate consequent on his death, except that a sum in respect of funeral expenses may be included.

(3) No proceedings shall be maintainable in respect of a cause of action in tort which by virtue of this section has survived against the estate of a deceased person, unless proceedings against him in respect of that cause of action either—

(a) were pending at the date of his death; or

(b) are taken not later than six months after his personal representative took out representation.

(4) Where damage has been suffered by reason of any act or omission in respect of which a cause of action would have subsisted against any person if that person had not died before or at the same time as the damage was suffered, there shall be deemed, for the purposes of this section, to have been subsisting against him before his death such cause of action in respect of that act or omission as would have subsisted if he had died after the damage was suffered.

(5) The rights conferred by this section for the benefit of the estate of deceased persons shall be in addition to and not in derogation of any rights conferred on the dependants of deceased persons by Section 7 and so much of this section as relates to causes of action against the estates of deceased persons shall apply in relation to causes of action under the said section as it applies in relation to other causes of action not expressly excepted from the operation of subsection (1).

(6) In the event of the insolvency of an estate against which proceedings are maintainable by virtue of this section, any liability in respect of the cause of action in respect of which the proceedings are maintainable shall be deemed to be a debt provable in the administration of the estate, notwithstanding that it is a demand in the nature of unliquidated damages arising otherwise than by a contract, promise or breach of trust.

 

中国报文章:遺囑執行人負責-欠稅,死了仍得還

 

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遗产继承人,需要负责死者的债务吗?