logolhdn
Official Portal
Inland Revenue Board Of Malaysia
Home / Public Rulings
Sebenar Ketetapan Umum

A ruling is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board of Malaysia. 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.

A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.

Chief Executive Officer / Director General Inland Revenue,
Inland Revenue Board of Malaysia

The effective date of each relevant paragraph in a Public Ruling follows the effective date of the related provisions in the Income Tax Act 1967, Income Tax Exemption Income Orders or Income Tax Rules. Where a concession is given, the effective date or period of the concession would be mentioned in the respective paragraph where necessary.

List of Public Rulings

Year 2018

REF. NO
PUBLIC RULING TITLE
DATE ISSUED
NOTE
No.2/2018

Tax Incentive For Returning Expert Programme

02.05.2018
No.1/2018

Disposal Of Plant And Machinery Part II - Controlled Sales

26.02.2018


Year 2017

REF. NO
PUBLIC RULING TITLE
DATE ISSUED
NOTE
No.12/2017

Appeal Against An Assessment And Application For Relief

29.12.2017
No.11/2017

Residence Status Of Individuals

22.12.2017
No.10/2017

Reinvestment Allowance Part II - Agricultural And Intergrated Activities

22.12.2017
No.9/2017

Reinvestment Allowance Part I - Manufacturing Activity

22.12.2017
No.8/2017

Professional Indemnity Insurance

19.12.2017
No.7/2017

Disposal Of Plant Or Machinery Part I - Other Than Controlled Sales

12.12.2017
No.6/2017

Withholding Tax On Income Of A Non-Resident Public Entertainer

12.10.2017
No.5/2017

Taxation Of Real Estate Investment Trust Or Property Trust Fund

08.09.2017
No.4/2017

Basis Period For A Business Source For Persons Other Than A Company, Limited Liability Partnership, Trust Body And Co-Operative Society

20.07.2017
No.3/2017

Income Tax Treatment Of Goods And Services Tax Part III – Employee Benefits: GST Borne By An Employer

17.07.2017
No.2/2017

Income Tax Treatment Of Goods And Services Tax Part II – Qualifying Expenditure For Purposes Of Claiming Allowances
*Example 8 amended on 12.07.2017

08.06.2017
No.1/2017

Income Tax Treatment Of Goods And Services Tax Part I – Expenses

08.06.2017


Year 2016

REF. NO
PUBLIC RULING TITLE
DATE ISSUED
NOTE
No.12/2016
Taxation Of Income From Employment On Board A Ship
09.12.2016
No.11/2016
Tax Borne By Employers
08.12.2016
No.10/2016
Industrial Buildings Part II
05.12.2016
No.9/2016
Gratuity
23.11.2016
No.8/2016
Industrial Buildings Part I
23.11.2016
No.7/2016
Basis Period For Companies Under Liquidation
07.10.2016
No.6/2016
Group Relief For Companies
22.08.2016
No.5/2016
Tax Incentives For Employers Who Provide Child Care Centres
22.08.2016
No.4/2016
Tax Incentives For Child Care Centre And Kindergarten Operators
09.08.2016
No.3/2016
Tax Treatment On Interest Income Received By A Person Carrying On A Business
16.05.2016
No.2/2016
Venture Capital Tax Incentives
09.05.2016
No.1/2016
Agriculture Allowances
20.01.2016

Year 2015
REF. NO
PUBLIC RULING TITLE
DATE ISSUED
NOTE
No.12/2015
Recovery From Persons Leaving Malaysia
17.12.2015
No.11/2015
Tax Incentive For Angel Investor
16.12.2015
No.10/2015
Investment Holding Company
16.12.2015
No.9/2015
Deduction of Interest Expense And Recognition of Interest Income For Loan Transactions Between Related Persons
03.12.2015
No.8/2015
Loan Or Advances To Director By A Company
30.11.2015
No.7/2015
Appeal Against An Assessment And Application For Relief
*Superceded by Public Ruling No.12/2017 (29.12.2017) - Refer Year 2017
22.10.2015
No.6/2015
Qualifying Expenditure And Computation Of Capital Allowances
27.08.2015
No.5/2015
Taxation of Limited Liability Partnership
14.08.2015
No.4/2015
Entertainment Expense
29.07.2015
No.3/2015
Failure To Furnish Information Within A Stipulated Period
29.07.2015
No.2/2015
Taxation Of Real Estate Investment Trust Or Property Trust Fund
19.06.2015
No.1/2015
Club Association Or Similar Institution
12.01.2015
  • Year 2014
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No.12/2014
      Qualifying Plant and Machinery For Claiming Capital Allowances
      31.12.2014
      No.11/2014
      Forest Allowances And Expenses Relating to Timber Extraction
      31.12.2014
      No.10/2014
      Special Allowances For Small Value Assets
      *Paragraph 5.2 amended on 11.05.2016
      31.12.2014
      No.9/2014
      Private Retirement Scheme
      24.12.2014
      No.8/2014
      Basis Period Of A Company, Limited Liability Partnership, Trust Body And Co-operative Society
      01.12.2014
      No.7/2014
      Unit Trust Funds Part II - Taxation Of Unit Trusts
      04.11.2014
      No.6/2014
      Taxation Of Foreign Fund Management Company
      04.09.2014
      No.5/2014
      Ownership and Use Of Asset For The Purpose Of Claiming Capital Allowances
      27.06.2014
      No.4/2014
      Deferred Annuity
      24.06.2014
      No.3/2014
      Taxation Of Limited Liability Partnership
      *Superceded by the Public Ruling No. 5/2015 (14.08.2015) - Refer Year 2015
      09.05.2014
      No.2/2014
      Taxation Of Investors On Income From Foreign Fund Management Company
      28.04.2014
      No.1/2014
      Withholding Tax On Special Classes Of Income
      23.01.2014

  • Year 2013
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No.12/2013
      Rescuing Contractor And Developer
      17.12.2013
      No.11/2013

      Pre-Operational Business Expenditure

      18.11.2013
      No.10/2013
      Taxation Of Business Trust
      03.07.2013
      No.9/2013
      Special Deduction For Expenditure On Treasury Shares
      27.06.2013
      No.8/2013

      Gratuity

      *Superceded by the Public Ruling No. 9/2016 (23.11.2016) - Refer Year 2016

      25.06.2013
      No.7/2013
      Unit Trust Funds Part 1 - An Overview
      28.05.2013
      No.6/2013

      Unit Trust Funds Part II - Taxation Of Unit Trusts

      *Superceded by the Public Ruling No. 7/2014 (04.11.2014) - Refer Year 2014

      23.05.2013
      No.5/2013
      Taxation Of Unit Holders Of Unit Trust Funds
      23.05.2013
      No.4/2013
      Accelerated Capital Allowance
      15.04.2013
      No.3/2013
      Benefits In Kind
      15.03.2013
      No.2/2013
      Perquisites From Employment
      28.02.2013
      No.1/2013
      Deductions For Promotion Of Exports
      *Paragraph 6.2.1 (c) amended on 29.12.2014
      04.02.2013

  • Year 2012
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No.12/2012
      Share Schemes Benefit For Cross Border Employees
      24.12.2012
      No.11/2012
      Employee Share Scheme Benefit
      13.12.2012
      No.10/2012
      Tax Treatment of Malaysian Ship
      13.12.2012
      No.9/2012
      Taxation Of Real Estate Investment Trusts / Property Trust Funds
      *Superceded by the Public Ruling No. 2/2015 (19.06.2015) - Refer Year 2015
      26.11.2012
      No.8/2012
      Real Estate Investment Trusts / Property Trust Funds - An Overview
      02.11.2012
      No.7/2012
      Taxation of Unit Holders of Real Estate Investment Trusts / Property Trust Funds
      29.10.2012
      No.6/2012
      Reinvestment Allowance
      *Subparagraph 6.1.4(b) amended on 17.05.2017
      12.10.2012
      No.5/2012
      Clubs, Associations or Similar Institutions
      *Superceded by the Public Ruling No. 1/2015 (12.01.2015) - Refer Year 2015

      25.06.2012

      No.4/2012
      Deduction For Loss Of Cash And Treatment of Recoveries
      01.06.2012
      No.3/2012
      Appeal Against An Assessment
      *Superceded by the Public Ruling No. 7/2015 (22.10.2015) - Refer Year 2015
      04.05.2012
      No.2/2012
      Foreign Nationals Working In Malaysia - Tax Treaty Relief
      03.05.2012
      No.1/2012
      Compensation For Loss Of Employment
      27.01.2012
  • Year 2011
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No.12/2011
      Tax Exemption On Employment Income Of Non-Citizen Individuals Working For Certain Companies In Malaysia
      20.12.2011
      No.11/2011
      Bilateral Credit And Unilateral Credit
      20.12.2011
      No.10/2011
      Gratuity
      Superseded by the Public Ruling No.8/2013 (25.06.2013) - Refer Year 2013
      05.12.2011
      No. 9/2011
      Co-Operative Society
      16.11.2011
      No. 8/2011
      Foreign Nationals Working In Malaysia - Tax Treatment
      16.11.2011
      No. 7/2011
      Notification Of Change In Accounting Period Of A Company /
      Trust Body / Co-Operative Society
      23.08.2011
      No. 6/2011
      Residence Status Of Individuals
      Paragraph 6.2.3(iii) amended 23.01.2017
      16.05.2011
      No. 5/2011
      Residence Status Of Companies And Bodies Of Persons
      16.05.2011
      No. 4/2011
      Income From Letting Of Real Property
      10.03.2011
      No. 3/2011
      Investment Holding Company
      Superseded by the Public Ruling No.10/2015 (16.12.2015) - Refer Year 2015
      10.03.2011
      No. 2/2011
      Interest Expense and Interest Restriction
      07.02.2011
      No. 1/2011
      Taxation of Malaysian Employees Seconded Overseas
      07.02.2011
  • Year 2010
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 2/2010
      Allowable Pre-Operational And Pre-Commencement of Business Expenses
      Superseded by the Public Ruling No.11/2013 (18.11.2013) - Refer Year 2013
      03.06.2010
      No. 1/2010
      Withholding Tax on Income Under Paragraph 4(f)
      19.04.2010
      No. 2/2004

      Benefits-In-Kind

      Superseded by the Public Ruling No.3/2013 (15.03.2013) - Refer Year 2013

      19.04.2010

      17.04.2009

      17.01.2006

      20.05.2005

      08.11.2004

      No. 4/2005
      Withholding Tax on Special Classes of Income
      Superseded by the Public Ruling No.1/2014 (23.01.2014) - Refer Year 2014
      04.01.2010

      30.11.2007

      12.09.2005
      2nd Addendum

      Addendum

      Original
  • Year 2009
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 3/2009

      Profesional Indemnity Insurance

      Superseded by the Public Ruling No.8/2017 (19.12.2017) - Refer Year 2017

      30.07.2009
      No. 2/2009
      Construction Contracts
      22.05.2009
      No. 1/2009

      Property Development

      *Paragraph 13 amended on 16.05.2016

      22.05.2009
      No. 1/2006

      Perquisites from Employment

      Superseded by the Public Ruling No.2/2013 (28.02.2013) - Refer Year 2013

      30.07.2009

      25.02.2009

      30.08.2007

      17.01.2006
      No. 6/2005
      Trade Association
      01.07.2009

      08.12.2005

      Addendum

      Original

      No. 3/2001

      Appeal Against An Assessment
      Superseded by the Public Ruling No.3/2012 (04.05.2012) - Refer Year 2012

      18.05.2009

      18.01.2001
      No. 2/2004
      Benefits-In-Kind
      Refer year 2010 for addendum

      17.04.2009


      No. 3/2005
      Living Accommodation Benefit Provided for the Employee by the Employer
      05.02.2009

      11.08.2005
  • Year 2008
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 3/2008
      Entertainment Expense
      *Superceded by the Public Ruling No.4/2015 (29.07.2015) - Refer Year 2015
      22.10.2008
      No. 2/2008
      Reinvestment Allowance
      *Replaced with the Public Ruling No.6/2012 (12.10.2012) - Refer Year 2012
      03.04.2008
      No. 1/2008
      Special Allowances for Small Value Assets
      *Superceded by the Public Ruling No. 10/2014 (31/12/2014) - Refer Year 2014
      27.03.2008
      No. 5/2004
      Double Deduction Incentive on Research Expenditure
      03.04.2008

      30.12.2004
      No. 2/2005
      Computation of Income Tax Payable by a Resident
      Individual
      03.01.2008

      06.07.2006

      06.06.2005
  • Year 2007
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 4/2005
      Withholding Tax on Special Classes of Income
      Refer year 2010 for addendum

      30.11.2007


      No. 1/2006
      Perquisites from Employment
      Refer year 2009 for addendum

      30.08.2007

      No. 1/2003
      Tax Treatment relating to Leave Passage
      23.08.2007

      05.08.2003

      No. 3/2004
      Entertainment Expense
      Superseded by the Public Ruling No. 3/2008 (22.10.2008)
      - Refer year 2008
      23.08.2007

      08.11.2004
  • Year 2006
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 6/2006
      Tax Treatment of Legal and Professional Expenses
      06.07.2006
      No. 5/2006
      Professional Indemnity Insurance
      Superseded by the Public Ruling No. 3/2009 (30.07.2009) - Refer year 2009
      31.05.2006
      No. 4/2006
      Valuation of Stock In Trade and Work In Progress Part I
      31.05.2006
      No. 3/2006
      Property Development Construction Contracts Superseded by the Public Ruling No. 2/2009 (22.05.2009) and No. 1/2009 (22.05.2009)
      - Refer year 2009

      13.03.2006
      No. 2/2006
      Tax Borne by Employers
      Superseded by the Public Ruling No. 11/2016 (08.12.2016) - Refer year 2016
      17.01.2006
      No. 1/2006
      Perquisites from Employment
      Refer year 2009 for addendum

      17.01.2006

      No. 2/2005
      Computation of Income Tax Payable by a Resident
      Individual
      Refer year 2008 for addendum

      06.07.2006

      No. 2/2004
      Benefits-In-Kind
      Refer year 2010 for addendum
      17.01.2006

  • Year 2005
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 6/2005
      Trade Association
      Refer year 2009 for addendum
      08.12.2005
      No. 5/2005
      Deduction for Loss of Cash and Treatment of Recoveries
      Replaced with the Public Ruling No. 4/2012 (01.06.2012) - Refer Year 2012
      14.11.2005
      No. 4/2005
      Withholding Tax on Special Classes of Income
      Refer year 2010 for addendum
      (Superceded by the Public Ruling No. 1/2014 dated 23.01.2014) - Refer Year 2014

      12.09.2005

      No. 3/2005
      Living Accommodation Benefit Provided for the Employee by the Employer
      Refer year 2009 for addendum
      11.08.2005

      No. 2/2005
      Computation of Income Tax Payable by a Resident
      Individual
      Refer year 2008 for addendum

      06.06.2005

      No. 1/2005
      Computation of Total Income for Individual
      05.02.2005
      No. 2/2004
      Benefits-In-Kind
      Refer year 2010 for addendum
      20.05.2005
  • Year 2004
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 5/2004
      Double Deduction Incentive on Research Expenditure
      Refer year 2008 for addendum

      30.12.2004

      No. 4/2004
      Employee Share Option Scheme Benefit
      Replaced with the Public Ruling No. 11/2012 (13.12.2012) - Refer Year 2012
      09.12.2004
      No. 3/2004
      Entertainment Expense
      08.11.2004

      No. 2/2004
      Benefits-In-Kind
      Refer year 2010 for addendum

      08.11.2004

      Original


      No. 1/2004

      Income from Letting of Real Property
      Superseded by the Public Ruling No. 4/2011

      (10.03.2011) - Refer year 2011

      30.06.2004
  • Year 2003
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 2/2003
      "Key-Man" Insurance
      30.12.2003
      No. 1/2003
      Tax Treatment relating to Leave Passage
      Refer year 2007 for addendum

      05.08.2003


  • Year 2002
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 2/2002
      Allowable Pre-operational & Pre-commencement Of Business Expenses For Companies
      Superseded by the Public Ruling No. 2/2010 (03.06.2010)
      - Refer year 2010

      08.07.2002
      No. 1/2002
      Deduction For Bad & Doubtful Debts and Treatment Of Recoveries
      02.04.2002
  • Year 2001
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 7/2001
      Basis Period For Business & Non-Business Sources (Companies)
      (Superceded by Public Ruling No. 8/2014 dated 1 December 2014 - Refer Year 2014)
      30.04.2001
      No. 6/2001
      Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives)
      30.04.2001
      No. 5/2001
      Basis Period For A Business Source (Co-Operatives)
      (Superceded by Public Ruling No. 8/2014 dated 1 December 2014 - Refer Year 2014)
      30.04.2001
      No. 4/2001
      Basis Period For A Non-Business Source (Individuals & Persons other than Companies)
      30.04.2001
      No. 3/2001
      Appeal Against An Assessment
      Refer year 2009 for addendum

      18.01.2001

      No. 2/2001
      Computation Of Initial & Annual Allowances In Respect Of Plant & Machinery
      (Superceded by Public Ruling No. 12/2014 dated 31.12.2014 and No. 6/2015 dated 27 August 2015)
      18.01.2001
      No. 1/2001
      Ownership Of Plant And Machinery For The Purpose Of Claiming Capital Allowances
      (Superceded by Public Ruling No. 5/2014 dated 27 June 2014 - Refer Year 2014)
      18.01.2001
      No. 6/2000
      Keeping Sufficient Records (Persons other than Companies & Co-operatives)

      30/6/2001

      No. 5/2000
      Keeping Sufficient Records (Individuals & Partnerships)

      30.6.2001

      No. 4/2000
      Keeping Sufficient Records (Companies & Co-operatives)

      30.6.2001

  • Year 2000
    • REF. NO
      PUBLIC RULING TITLE
      DATE ISSUED
      NOTE
      No. 8/2000
      Wilful Evasion of Tax and Related Offences
      30.12.2000
      No. 7/2000
      Providing Reasonable Facilities And Assistance
      16.06.2001
      No. 6/2000
      Keeping Sufficient Records
      (Persons other than Companies & Co-operatives)
      Superceded by the revised Public Ruling
      No. 6/2000 (30.06.2001
      ) -
      Refer year 2001
      01.03.2000


      No. 5/2000
      Keeping Sufficient Records (Individuals &
      Partnerships)
      Superceded by the revised Public Ruling
      No. 5/2000 (30.06.2001
      ) - Refer year 2001
      01.03.2000


      No. 4/2000
      Keeping Sufficient Records (Companies &
      Co-operatives)
      Superceded by the revised Public Ruling
      No. 4/2000 (30.06.2001
      ) - Refer year 2001

      01.03.2000


      No. 3/2000
      Basis Period for a Business Source
      (Individuals & Persons other than
      Companies & Co-operatives)
      Superceded by the revised Public Ruling
      No. 6/2001 (30.04.2001
      ) - Refer year 2001
      01.03.2000
      No. 2/2000
      Basis Period for a Business Source
      (Companies & Co-operatives)
      Superceded by the revised Public Ruling
      No. 5/2001 & 7/2001 (30.04.2001
      ) - Refer year 2001
      01.03.2000
      No. 1/2000
      Basis Period for a Non-business Source
      Superceded by the revised Public Ruling
      No. 4/2001 (30.04.2001
      ) - Refer year 2001
      01.03.2000

Hit(s) : 1,419,687
Updated : : 2018-05-23 11:01:40

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

83 jata mof msc anm kastam bnm lada spr
Last Update : 24 May 2018
Visitor(s) : Australia
 Flag 1 China
 Flag 1 Malaysia
 Flag 6 Nigeria
 Flag 1 Russian Federation
 Flag 1 United States
 Flag 8 Online : 18
Best viewed using Chrome,Internet Explorer(Latest Version) or Mozilla Firefox with 1280x800 screen resolution . Copyright Reserved 2015 © IRBM
DISCLAIMER : Inland Revenue Board of Malaysia shall not be liable for any loss or damage caused by the usage of any information obtained from this website.
Visitors Today: 8,174
Visitors This Month : ( 05 / 2018 ) 2,605,027
Visitors This Year : ( 2018 ) 21,513,674
Total Visitors : 187,826,138
Visitors This Month :( 04 / 2018 ) 4,945,214
Visitors This Year : ( 2017 ) 33,518,994