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Guidelines On The Application Procedure For A Special Deduction In Respect Of A Qualifying Research And Development Activity 29.12.2021

Guideline

Form 1

Form 1 (Appendix 1)

Form 2

Form 3

Form 4

Form 4 (Appendix 1)

Guidelines On The Income Tax Treatment For Bank Or Development Financial Institution Which Adopt Malaysian Financial Reporting Standard 9 - Financial Instruments
11.11.2021

Guideline

Appendix 1

Appendix 2

Garis Panduan Memohon Potongan Di Bawah Seksyen 34(6)(h) Akta Cukai Pendapatan 1967 Bagi Maksud Pengiraan Cukai Pendapatan (Available in Malay Language Only)
08.06.2021

Guideline

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Malaysia Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembelian Sekolah Agama (Available in Malay Language Only)
28.04.2021

Guideline

Form

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembinaan Sekolah (Available in Malay Language Only)
28.04.2021

Guideline

Form

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Sumbangan Wang Awam Sekolah (Available in Malay Language Only)
28.04.2021

Guideline

Form

Garis Panduan Berhubung Permohonan Pengecualian Cukai Pendapatan Kepada Institusi Atau Organisasi Keagamaan Yang Layak Di Bawah Perintah Cukai Pendapatan (Pengecualian) 2020 [P.U.(A) 139/2020] (Available in Malay Language Only)
25.03.2021

Guideline

Form

Garis Panduan Tuntutan Insentif Bagi Industri Petroleum Huluan Di Bawah Akta Petroleum (Cukai Pendapatan) 1967 (Pindaan) (Available in Malay Language Only)
30.12.2020

Guideline

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(11D) Akta Cukai Pendapatan 1967 Bagi Wakaf (Available in Malay Language Only)
08.10.2020

Guideline

Form

Example

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(11D) Akta Cukai Pendapatan 1967 Bagi Endowmen (Available in Malay Language Only)
06.10.2020

Guideline

Form

Example

Garis Panduan Potongan Bagi Perbelanjaan Berhubung Dengan Yuran Kesetiausahaan Dan Yuran Pemfailan Cukai Mulai Tahun Taksiran 2020 (Available in Malay Language Only)
18.09.2020

11.05.2021
Guideline

Amendment
Guidelines On The Application Procedure For A Special Deduction In Respect Of A Qualifying Research And Development Activity
*Superseded by R&D Guidelines dated 29.12.2021
13.08.2020

Guideline

Form 1

Form 1 (Appendix 1)

Form 2

Form 3

Form 4

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Malaysia Di Bawah Subseksyen 44(6), Akta Cukai Pendapatan 1967 Bagi Tabung Pengurusan Rumah Ibadat (Available in Malay Language Only)
15.07.2020

Guideline

Form

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Kebajikan Dan Pendidikan (Available in Malay Language Only)
15.07.2020
Guideline
Garis Panduan Mengenai Duti Setem Ke Atas Suratcara Pindah Milik Saham Bagi Saham Yang Tidak Tersenarai Di Bursa Malaysia Berhad (2019) (Available in Malay Language Only)
23.06.2020
Guideline
Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembelian Rumah Ibadat (Available in Malay Language Only)
08.06.2020

Guideline

Form

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembinaan Rumah Ibadat (Available in Malay Language Only)
08.06.2020

Guideline

Form

Guidelines On The Application Of Subsections 12(3) And 12(4) Of The Income Tax Act 1967 In Determining A "Place Of Business"
21.05.2020
Guideline
Garis Panduan Permohonan Untuk Kelulusan Di Bawah Subseksyen 44(11C) Akta Cukai Pendapatan 1967 Bagi Tabung Relif Covid-19 - (Available in Malay Language Only)
05.05.2020
Guideline
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967.
30.01.2020
Guideline
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967.
05.09.2019
Guideline
Guideline On Restriction On Deductibility Of Interest [Section 140C, Income Tax Act 1967 (ITA 1967)]
05.07.2019
Guideline
Garis Panduan Peningkatan Pendapatan Bercukai - (Available in Malay Language Only)
09.04.2019
Guideline
Garis Panduan Permohonan Perusahaan Sosial Untuk Diluluskan Di bawah Subseksyen 44(11C) Akta Cukai Pendapatan 1967 (ACP 1967) - (Available in Malay Language Only)
May 2019
Guideline
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967.
15.05.2019
Guideline
Guideline Of Dispute Resolution Proceeding.
01.03.2019
Guideline
Garis Panduan Permohonan Pelepasan Duti Setem Di Bawah Seksyen 15, Akta Setem 1949
(Available in Malay Language Only)
26.02.2019
Guideline
Garis Panduan Permohonan Pelepasan Duti Setem Di Bawah Seksyen 15A, Akta Setem 1949
(Available in Malay Language Only)
26.02.2019
Guideline
Guidelines On Income Tax Exemption For Religious Institution Or Organization Under The Income Tax (Exemption) Order 2017 [P.U. (A) 52/2017]
03.10.2018
Guideline
Garis Panduan Potongan Bagi Perbelanjaan Berhubung Dengan Yuran Kesetiausahaan Dan Yuran Pemfailan Cukai (Available in Malay Language Only)

08.02.2017

25.09.2017

17.08.2018

Guideline

Amendment

Amendment

Garis Panduan Berkaitan Potongan Dua Kali Secara Automatik Bagi Projek Penyelidikan Dan Pembangunan (R&D) (Available in Malay Language Only)
02.09.2016
Guideline
Guidelines On Tax Treatment Related To The Implementation Of MFRS 121 (Or Other Similar Standards)
25.07.2015

16.05.2019
Guideline

Amendment

Guidelines On The Procedures to Give Effect to the 50% Tax Reduction On Income Derived from Exploration and Exploitation of Petroleum in Malaysia - Thailand

Notification:
Refer to Paragraph 9 (i & ii)
The Technical Division is currently known as Tax Policy Department and The International Tax Division is currently known as Department of International Taxation


10.06.2015
Guideline
Garis Panduan Pengendalian Dividen Satu Peringkat Dan Pendapatan Daripada Pelaburan Dalam Skim Anuiti Tertangguh Di Dalam Lebihan Aktuari Daripada Dana Hayat Yang Dipindahkan Kepada Dana Pemegang Saham (Available in Malay Language Only)
05.05.2015
Guideline
Mutual Agreement Procedure Guidelines
05.12.2014
Guideline
Garis Panduan Tuntutan Insentif Bagi Industri Petroleum Huluan Di Bawah Akta Petroleum (Cukai Pendapatan) 1967 (Available in Malay Language Only)

*Telah digantikan dengan Garis Panduan Tuntutan Insentif Bagi Industri Petroleum Huluan Di Bawah Akta Petroleum (Cukai Pendapatan) 1967 (Pindaan) (30.12.2020) - Rujuk Tahun 2020
22.05.2014
Guideline

Garis Panduan Berkaitan Tanggungjawab Mengemukakan Butiran Bayaran Kepada Ejen, Pengedar Atau Pengagih Dalam Borang CP58 Bagi Maksud Peruntukan Dibawah Seksyen 83A Akta Cukai Pendapatan 1967 (ACP 1967). (Available in Malay Language only)

Addendum CP58 (Available in Malay Language only)

01.07.2013

15.08.2013

Guideline

Addendum CP58

Garis Panduan Cukai Keuntungan Harta Tanah (ACKHT 1976) Mulai 18 Jun 2013 (Available in Malay Language only)
18.06.2013
Guideline
Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 140 : Investment Property
04.06.2013
Guideline
Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 123 : Borrowing Cost
04.06.2013
Guideline
Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 5 : Non-Current Assets Held for Sale and Discontinued Operations.

04.06.2013

22.01.2018

Guideline

Amendment

Guidelines On Taxation Of Electronic Commerce
01.01.2013
Guideline (revised on 13.05.2019)
Garis Panduan Permohonan Untuk Kelulusan Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pengurusan Ibadat Dan Contoh Peraturan Tabung Pengurusan Rumah Ibadat. (Available In Malay Language Only)
27.09.2012
Guideline
Attachment I

Garis Panduan Menjelaskan Perenggan Ketidakpakaian Dalam Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepatkan). (Available In Malay Language Only)

Notification : This Guidelines has been replaced with the Public Ruling No. 04/2013 dated 15/04/2013. Refer year 2013

09.08.2012
Guideline
Garis Panduan Permohonan Untuk Kelulusan Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Sumbangan Wang Awam Sekolah (Available In Malay Language Only)
31.07.2012
Guideline

Garis Panduan Pengendalian Dividen Satu Peringkat Dalam Lebihan Aktuari Yang Dipindahkan Kepada Dana Pemegang Saham (Available In Malay Language Only)

27.07.2012
Guideline

Certification Bodies Under Subparagraph 34(6)(ma) Income Tax Act 1967

22.10.2012

Guideline

Appendix A

Transfer Pricing Guidelines

Transfer Pricing Guidelines (Updated Version)

20.07.2012

15.07.2017

Guideline

Guideline

Advance Pricing Arrangement Guidelines
20.07.2012
Guideline
Garis Panduan Bagi Potongan Perbelanjaan Di Bawah Perenggan 34(6)(m) Dan 34(6)(ma) Akta Cukai Pendapatan 1967 Bagi Maksud Pengiraan Cukai Pendapatan (Available In Malay Language Only)
06.06.2012
Guideline
Garis Panduan Pengiktirafan Pendapatan Kasar Perniagaan Pemajuan Harta Bagi Skim 10/90 Di Bawah Kaedah Build-Then-Sell (Available In Malay Language Only)
06.06.2012
Guideline
Garis Panduan Berhubung Layanan Cukai Ke Atas Caj Penyenggaraan Dan Pengurusan Harta Bersama Yang Diterima Oleh Pemaju, Badan Pengurusan Bersama Dan Perbadanan Pengurusan (Available in Malay Language only)
04.06.2012
Guideline
Attachment I
Garis Panduan Dan Prosedur Bagi Tuntutan Pengecualian Cukai Dan Duti Setem Ke Atas Perbelanjaan Bagi Memperolehi Perakuan Indeks Bangunan Hijau (Available In Malay Language Only)
04.06.2012
Guideline
Income Tax (Transfer Pricing) Rules 2012
07.05.2012
Rules
Income Tax (Advance Pricing Arrangement) Rules 2012
07.05.2012
Rules
Garis Panduan Bagi Layanan Cukai Ke Atas Pendapatan Faedah Bagi Industri Pajak Gadai (Available in Malay language only)
03.06.2011
Guideline
Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967 (Available in Malay language only)
04.05.2011
Guideline, Attachement A
Garis Panduan Berkaitan Potongan Cukai Ke Atas Yuran Langganan Jalur Lebar (BROADBAND) (Available in Malay language only)
12.04.2011
Guideline

Garis Panduan Cukai Pendapatan Petroleum (PITA) (Available in Malay language only)

03.06.2010
Guideline
Garis Panduan Berkaitan Pengecualian Cukai Ke Atas Pemberian Atau Subsidi (Grant) Dan Pendapatan Pihak Berkuasa Berkanun (Available in Malay language only)
26.01.2010
Guideline
Garis Panduan Bagi Menentukan Amaun Set-Off Atas Lebihan Aktuari Dalam Dana Hayat (Available in Malay language only)
05.11.2008
Guideline
Memohon Potongan Di Bawah Seksyen 34(6)( ha) Akta Cukai Pendapatan 1967 Bagi Maksud Pengiraan Cukai Pendapatan (Available in Malay language only)
02.01.2008
Guideline
Attachment I
Attachment II

Guidelines on Real Estate Investment Trusts or Property Trust Funds (REIT/PTF)

Replaced with the Public Ruling No.9/2012 (26.11.2012) - Refer Year 2012
29.06.2005
Guideline
CP37E
REIT ABC
Guidelines For Application Of Approval Under Subsection 44(6) Of The Income Tax Act 1967
00.01.2005

Guideline

Guideline - Deduction Under Income Tax (Deductions For Promotion of Export of Higher Education) Rules 2001 - P.U. (A) 185 and (Deductions For Promotion of Export of Higher Education) (Amendment) Rules 2003 - P.U. (A) 261
09.12.2004
Guideline
Form
Guidelines For The Application For Approval Under Section 150 of The Income Tax Act 1967 For The Establishment of A Pension Scheme Or An Employees' Provident Fund
01.09.2004

Guideline

Permohonan Untuk Mendapatkan Kelulusan Di Bawah Perenggan 17(1) Jadual 2 Akta Cukai Keuntungan Harta Tanah 1976 (Available in Malay language only)
28.06.2003
Guideline
Permohonan Potongan Cukai Bagi Sumbangan Derma Kepada Individu Yang Menghidapi Penyakit Kronik/Serius Yang Memerlukan Bantuan Kewangan (Available in Malay language only)
17.01.2001
Guideline
Attachment A
Form
Dasar dan Garis Panduan Untuk Membenarkan Kerugian Terkumpul dan Elaun Modal Yang Tidak Diserap Dibawa Ke Hadapan (Seksyen 44(5A)-44(5D) dan Perenggan 75A-75C, Jadual 3 Akta Cukai Pendapatan 1967) (Available in Malay language only)
-
Guideline
Potongan Faedah Atas Pinjaman Untuk Pembelian Rumah Kediaman (Available in Malay language only)
-
Guideline
Guideline - Deduction For Promotion of Exports Provided Under Promotion of Investments Act 1986 and Income Tax (Deduction For Promotion of Exports) Rules 2002 - P.U. (A) 115/2002

Replaced with the Public Ruling No.1/2013 (04.02.2013) - Refer Year 2013
-
Guideline
Form
Memohon Potongan Di Bawah Seksyen 34(6)(h) Akta Cukai Pendapatan 1967 Bagi Maksud Pengiraan Cukai Pendapatan (Available in Malay language only)
-
Guideline
Attachment I
Attachment II
Attachment III
Guidelines And Procedure For Claiming Professional Fees Incurred On Packaging Design
-
Guideline
Form
Guidelines On the Stamping Of Share Transfer Instruments For Shares That Are Not Quoted On The Kuala Lumpur Stock Exchange.
-
Guideline
Self Assessment - A Guide For Co-Operative Societies
-
Guideline

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