Practice Note

NOTE	NOTE TITLE	ISSUED
1/2026	TAX TREATMENT FOR REPORTING INCOME BASED ON PROFIT DISTRIBUTION VOUCHERS OF RMMF	27.02.2026
2/2025	EXPLANATION IN RELATION TO FORMULA FOR TAX REMISSION ON GOVERNMENT GUARANTEE LOAN INSTRUMENTS UNDER THE LOANS GUARANTEE (BODIES CORPORATE) ACT 1965 (EXCLUDING INSURANCE AND TAKAFUL INDUSTRY)	16.12.2025
1/2025	TAX TREATMENT ON THE ACCEPTANCE OF DONATIONS OR CONTRIBUTIONS	24.03.2025
1/2024	LAYANAN CUKAI KE ATAS PENGIKTIRAFAN UNTUNG KASAR ATAU RUGI SEBENAR DARIPADA SUATU KONTRAK PEMBINAAN (Available in Malay Language Only)	29.03.2024
2/2023	PENJELASAN LAYANAN CUKAI KE ATAS PARTI POLITIK DAN AHLI POLITIK (Available in Malay Language Only)	27.06.2023
1/2023	EXPLANATION RELATING TO TAX TREATMENT ON FOREIGN EXCHANGE GAINS AND LOSSES FORCHARGEABLE PERSON UNDER THE PETROLEUM (INCOME TAX) ACT 1967 (PITA)	15.06.2023
1/2022	EXPLANATION IN RELATION TO THE DEFINITION OF FACTORY FOR THE PURPOSE OF REINVESTMENT ALLOWANCE CLAIM UNDER SCHEDULE 7A, INCOME TAX ACT 1967	17.01.2022
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THE GROSS INCOME FROM BUSINESS SOURCES OF NOT MORE THAN RM50 MILLION OF A COMPANY OR LIMITED LIABILITY PARTNERSHIP *Superceded by the Practice Note No. 4/2020 (21.12.2020)	18.05.2020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