A dde

 

PUBLIC RULINGS
 

A Ruling is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.

List of Public Rulings

Ruling no. Name of Public Ruling

Issued / Updated

Effective YA

       
12/2012 Share Scheme Benefit For Cross Border Employees 24.12.2012  
11/2012 Employee Share Option Scheme Benefit 13.12.2012  
10/2012 Tax Treatment of Malaysian Ship 13.12.2012  
09/2012 Taxation Of Real Estate Investment Trusts / Property Trust Funds 26.11.2012  
08/2012 Real Estate Investment Trusts / Property Trust Funds - An Overview 02.11.2012  
07/2012 Taxation of Unit Holders of Real Estate Investment Trusts / Property Trust Funds 29.10.2012  
06/2012 Reinvestment Allowances 12.10.2012  
05/2012 Clubs, Associations or Similar Institutions 25.06.2012  
04/2012 Deduction For Loss of Cash And Treatment of Recoveries 01.06.2012  
03/2012 Appeal Against An Assessment 04.05.2012  
02/2012 Foreign Nationals Working In Malaysia - Tax Treaty Relief 03.05.2012  
01/2012 Compensation For Loss Of Employment 27.01.2012 2012
12/2011 Tax Exemption On Employment Income Of Non-Citizen Individuals Woking For Certain Companies In Malaysia 20.12.2011 2011
11/2011 Bilateral Credit & Unilateral Credit 20.12.2011 2011
10/2011 Gratuity 05.12.2011 2011
09/2011 Co-operative Society 16.11.2011 2011
08/2011 Foreign Nationals Working In Malaysia - Tax Treatment 16.11.2011 2011
07/2011 Notification of Change In Accounting Period Of A Company / Trust Body / Co-operative Society 23.08.2011 2012
06/2011 Residence Status Of Individuals 16.05.2011 2011
05/2011 Residence Status Of Companies And Bodies Of Persons 16.05.2011 2011
04/2011 Income From Letting of Real Property 10.03.2011 2011
03/2011 Investment Holding Company 10.03.2011 2006
  Amendment - Paragraph 10 on 06.10.2011 06.10.2011 2011
02/2011 Interest Expense and Interest Restriction 07.02.2011 2011
01/2011 Taxation of Malaysian Employees Seconded Overseas 07.02.2011 2011
       
02/2010 Allowable Pre-operational & Pre-commencement Of Business Expenses 03.06.2010 2010
01/2010 Withholding Tax In Income Under Paragraph 4(f) 19.04.2010 01.01.2009
       
03/2009 Professional Indemnity Insurance 30.07.2009 2008
02/2009 Construction Contracts 22.05.2009 2006
01/2009 Property Development 22.05.2009 2006
       
03/2008 Entertainment Expense 22.10.2008 2008
02/2008 Reinvestment Allowances 03.04.2008 SS
01/2008 Special Allowances For Small Value Assets 27.03.2008 2006
       
06/2006 Tax Treatment Of Legal And Professional Expenses 06.07.2006 2006
05/2006 Professional Indemnity Insurance 31.05.2006 SS
04/2006 Valuation Of Stock In Trade And Work In Progress - Part 1 31.05.2006 2006
03/2006 Property Development And Construction Contracts 13.03.2006 SS
02/2006 Tax Borne By Employers 17.01.2006 2005
01/2006 Perquisites From Employment 17.01.2006 2005
  Addendum 30.08.2007 2007
  2nd Addendum 25.02.2009 2008
  IRB Letter On Meal and Daily Allowances 23.06.2009 2008
  Announcement : Tax Exemption On Benefit In Kind 10.07.2009 2008
  3rd Addendum 30.07.2009 2008
       
06/2005 Trade Association 08.12.2005 2005
  Addendum 01.07.2009 2009
05/2005 Deduction For Loss Of Cash And Treatment Of Recoveries 14.11.2005 SS
04/2005 Withholding Tax On Special Classes Of Income 12.09.2005 12.09.2005
  Addendum 30.11.2007 02.09.2006
  2nd Addendum 04.01.2010  
03/2005 Living Accommodation Benefit Provided For The Employee 11.08.2005 2005
  2nd Addendum 05.02.2009 2009
02/2005 Computation Of Income Tax Payable  By A Resident Individual 06.06.2005 2004
  Addendum 06.07.2006 2006
  2nd Addendum 03.01.2008 2006 & 2007
01/2005 Computation Of Total Income For Individual 05.02.2005 2004
       
05/2004 Double Deduction Incentive On Research Expenditure 30.12.2004 2005
  Addendum 03.04.2008 2008
04/2004 Employee Share Option Scheme Benefit 09.12.2004 SS
03/2004 Entertainment Expense 08.11.2004 SS
Addendum 23.08.2007 SS
02/2004 Benefit In Kind 08.11.2004 2004
  1st Addendum 20.05.2005 08.11.2004
  2nd Addendum 17.01.2006 17.01.2006
  3rd Addendum 17.04.2009 2008
  4th Addendum 19.04.2010 2008
01/2004 Income from Letting of Real Property 30.06.2004 SS
       
02/2003 "Key-man" Insurance 30.12.2003 2004
01/2003 Tax Treatment Of Leave Passage 05.08.2003 2003
  Addendum 23.08.2007 2007
       
02/2002 Pre-operational & Pre-commencement Of Business Expenses 08.07.2002 SS
01/2002 Deduction For Bad & Doubtful Debts and Treatment of Recoveries 02.04.2002 2002
       
07/2001 Basis Period For Business & Non Business Sources (Company) 30.04.2001 2001
06/2001 Basis Period For Business Source (Individuals & Other than Co.) 30.04.2001 2001
05/2001 Basis Period For A Business Source (Co-Operatives) 30.04.2001 2001
04/2001 Basis Period For Non Business Source (Individuals & Other than Co.) 30.04.2001 2001
03/2001 Appeal Against An Assessment 18.01.2001 SS
Addendum 18.05.2009 SS
02/2001 Computation Of Initial & Annual Allowances For Plant & Machinery 18.01.2001 2000CYB
01/2001 Ownership of Plant and Machinery For Claiming Capital Allowances 18.01.2001 2000CYB
       
08/2000 Wilful Evasion Of Tax And Related Offences 30.12.2000 01.01.2001
07/2000 Providing Reasonable Facilities And Assistance 16.06.2000 -
06/2000 Keeping Sufficient Records (Persons other than Co & Individuals) 30.06.2001 2001
Keeping Sufficient Records (Persons other than Co & Individuals) 01.03.2000 SS
05/2000 Keeping Sufficient Records (Individuals & Partnership) 30.06.2001 2001
Keeping Sufficient Records (Individuals & Partnership) 01.03.2000 SS
04/2000 Keeping Sufficient Records (Companies & Co-operatives) 30.06.2001 2001
Keeping Sufficient Records (Companies & Co-operatives) 01.03.2000 SS
03/2000 Basis Period For Business Source (Individuals & Persons Other than Co) 01.03.2000 SS
02/2000 Basis Period For Business Source (Companies & Co-operatives) 01.03.2000 SS
01/2000 Basis Period For Non Business Source 01.03.2000 SS
       


Note : SS = Superseeded

Updated On 30th December 2012.

Copyright © 2010-2012 Synergy Management Services