Note

Note Title

Issued

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*Superceded by the Practice Note No. 4/2020 (21.12.2020)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