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Note Title

Issued

2/2021

EXPLANATION RELATING TO EXPENDITURE OR ADDITIONAL EXPENSES FOR THE PURPOSE OF DEDUCTION ALLOWED IN THE INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF SUKUK AND RETAIL SUKUK STRUCTURED PURSUANT TO THE PRINCIPLE OF WAKALAH) RULES 2021 [P.U.(A) 5/2021]

03.09.2021
1/2021

LAYANAN CUKAI KE ATAS CUKAI MUKTAMAD (Available in Malay Language Only)

03.05.2021
4/2020

CLARIFICATION ON DETERMINING THE GROSS INCOME FROM BUSINESS SOURCES OF NOT MORE THAN RM50 MILLION OF A COMPANY OR LIMITED LIABILITY PARTNERSHIP

21.12.2020
3/2020

CLARIFICATION ON DETERMINING THE GROSS INCOME FROM BUSINESS SOURCES OF NOT MORE THAN RM50 MILLION OF A COMPANY OR LIMITED LIABILITY PARTNERSHIP
*Superceded by the Practice Note No. 4/2020 (21.12.2020)

18.05.2020
2/2020

CLAIMING CAPITAL ALLOWANCE ON THE DEVELOPMENT COST FOR CUSTOMISED COMPUTER SOFTWARE UNDER THE INCOME TAX RULES 2019

16.03.2020
1/2020

PENJELASAN BERHUBUNG PERUNTUKAN KERUGIAN DALAM PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO.3) 2018 [P.U. (A) 251/2018] BAGI UNIT PERNIAGAAN MATA WANG ANTARABANGSA (Available in Malay Language Only)

17.02.2020
4/2018

PINDAAN SUBSEKSYEN 60AA (10B) AKTA CUKAI PENDAPATAN 1967 BERHUBUNG DENGAN PERBELANJAAN PENGURUSAN BAGI MAKSUD MENENTUKAN PENDAPATAN LARASAN DANA PEMEGANG SAHAM (Available in Malay Language Only)

23.10.2018
2/2018

PENJELASAN BERHUBUNG DENGAN PEMAKAIAN PERUNTUKAN KETIDAKPAKAIAN YANG DINYATAKAN DALAM PERINTAH CUKAI PENDAPATAN DAN KAEDAH-KAEDAH CUKAI PENDAPATAN DI BAWAH AKTA CUKAI PENDAPATAN 1967 (Available in Malay Language Only)

01.06.2018
1/2018
TAX TREATMENT ON DIGITAL ADVERTISING PROVIDED BY A NON-RESIDENT
16.03.2018
3/2017
CLARIFICATIONS ON EFFECTIVE DATE OF INCOME TAX (EXEMPTION) (NO.9) ORDER 2017 [P.U.(A) 323/2017]
07.12.2017
2/2017
AMENDMENT OF SECTION 15A OF THE INCOME TAX ACT ISSUES ON EXISTING DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA)
23.06.2017
1/2017

AMENDMENT OF SECTION 15A OF THE INCOME TAX ACT 1967 ISSUES ON EFFECTIVE DATE

23.06.2017
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Updated : : 2021-09-06 18:43:25

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