Public Rulings

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A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.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

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 01/2024	Investment Tax Allowance : Promoted Product under Manufacturing Sector	24.01.2024	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 10/2023	Pioneer Status Incentive	29.12.2023	Original
No. 9/2023	The Deceased Part 1 - Introduction	27.12.2023	Original
No. 8/2023	Tax Treatment For A Company That Establishes A Special Purpose Vehicle For The Issuance of Sukuk – Section 60I Income Tax Act 1967	15.12.2023	Original
No. 7/2023	Taxation of Upstream Petroleum Part 1	20.11.2023	Original
No. 6/2023	Taxation Of A Resident Individual Part 1 - Gifts Or Contributions And Allowable Deductions	20.11.2023	Original
No. 5/2023	Tax Incentive For Approved Food Production Project	20.11.2023	Original
No. 4/2023	Investment Tax Allowance – Overview	10.11.2023	Original
No. 3/2023	Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable	06.11.2023	Original
No. 2/2023	Tax Incentive For Investment In BioNexus Status Company	04.10.2023	Original
No. 1/2023	Taxation Of Income From Employment On Board A Ship	03.10.2023	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 13/2022	Commercialisation Of Public Resource-Based Research And Development Findings, Part II – Tax Incentive For Eligible Company	29.12.2022	Original
No. 12/2022	Commercialisation Of Public Resource-Based Research And Development Findings, Part I – Tax Incentive For Investor Company	29.12.2022	Original
No. 11/2022	Reinvestment Allowance Part II – Agricultural And Integrated Activities	27.12.2022	Original
No. 10/2022	Reinvestment Allowance Part I – Manufacturing Activity	27.12.2022	Original
No. 9/2022	Property Development	23.12.2022	Original
No. 8/2022	Taxation of Limited Liability Partnership	23.12.2022	Original
No. 7/2022	Venture Capital Tax Incentives	23.12.2022	Original
No. 6/2022	Accelerated Capital Allowance	22.12.2022	Original
No. 5/2022	Taxation of a Resident Individual Part II – Computation of Total Income And Chargeable Income	09.12.2022	Original
No. 4/2022	Recovery From Persons Leaving Malaysia	20.10.2022	Original
No. 3/2022	Taxation Of Foreign Fund Management Company	29.07.2022	Original Amended (01.09.2022)
No. 2/2022	Tax Incentive For Organising Conferences In Malaysia	29.07.2022	Original
No. 1/2022	Time Limit For Unabsorbed Adjusted Business Losses Carried Forward	30.06.2022	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 11/2021	Bilateral Credit And Unilateral Credit *This PR has not taken into consideration the Finance Bill 2021.	31.12.2021	Original
No. 10/2021	Tax Treatment of Research And Development Expenditure Part II - Special Deductions.	29.12.2021	Original
No. 9/2021	Private Retirement Scheme	29.12.2021	Original
No. 8/2021	Taxation of Partnerships Part II - Computation And Allocation of Income.	29.12.2021	Original
No. 7/2021	Taxation of Partnerships Part I - Determination of the Existence of a Partnership.	29.12.2021	Original
No. 6/2021	Notification of Change of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co- Operative Society.	29.12.2021	Original
No. 5/2021	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.	30.09.2021	Original
No. 4/2021	Taxation Of Income Arising From Settlements.	13.08.2021	Original
No. 3/2021	Special Allowances For Small Value Assets	21.07.2021	Original
No. 2/2021	Tax Deduction For Sponsoring Arts, Cultural And Heritage Activities.	08.07.2021	Original
No. 1/2021	Taxation Of Unit Holders Of Real Estate Investment Trusts / Property Trust Funds.	25.05.2021	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2020	Tax Incentive For Angel Investor	17.11.2020	Original
No. 11/2020	Reinvestment Allowance Part II - Agricultural And Integrated Activities *Superceded by the Public Ruling No. 11/2022 (27.12.2022) - Refer Year 2022	10.11.2020	Original
No. 10/2020	Reinvestment Allowance Part I - Manufacturing Activity *Superceded by the Public Ruling No. 10/2022 (27.12.2022) - Refer Year 2022	06.11.2020	Original Amended (16.04.2021)
No. 9/2020	Taxation Of Trusts	06.11.2020	Original
No. 8/2020	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.	09.10.2020	Original
No. 7/2020	Appeal Against An Assessment And Application For Relief.	07.10.2020	Original
No. 6/2020	Tax Treatment Of Research And Development Expenditure Part II – Special Deductions. *Superceded by the Public Ruling No. 10/2021 (29.12.2021) - Refer Year 2021	13.08.2020	Original
No. 5/2020	Tax Treatment Of Research And Development Expenditure Part I – Qualifying Research And Development Activity.	13.08.2020	Original
No. 4/2020	Tax Treatment Of Any Sum Received And A Debt Owing That Arises In Respect Of Services To Be Rendered.	16.06.2020	Original
No. 3/2020	Tax Treatment Of Stock In Trade Part II - Withdrawal Of Stock.	03.06.2020	Original
No. 2/2020	Tax Treatment Of Stock In Trade Part I - Valuation Of Stock.	03.06.2020	Original
No. 1/2020	Tax Incentives For Bionexus Status Companies.	22.05.2020	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2019	Tax Treatment Of Foreign Exchange Gains And Losses.	13.12.2019	Original
No. 11/2019	Benefits In Kind	12.12.2019	Original
No. 10/2019	Withholding Tax On Special Classes Of Income.	10.12.2019	Original
No. 9/2019	Residence Status Of Companies And Bodies Of Persons	06.12.2019	Original
No. 8/2019	Notification Of Change Of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co-operative Society *Superceded by Public Ruling No. 6/2021 (29.12.2021) - Refer Year 2021	06.12.2019	Original
No. 7/2019	Taxation Of Foreign Fund Management Company	03.12.2019	Original
No. 6/2019	Tax Treatment On Expenditure For Repairs And Renewals Of Assets	26.11.2019	Original
No. 5/2019	Perquisites From Employment	19.11.2019	Original
No. 4/2019	Tax Treatment Of Wholly & Partly Irrecoverable Debts And Debt Recoveries	24.09.2019	Original
No. 3/2019	Business Expenses In Respect of Disabled Person	08.08.2019	Original
No. 2/2019	Director's Liability	14.03.2019	Original
No. 1/2019	Professional Indemnity Insurance	18.02.2019	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2018	Income From Letting Of Real Property..	19.12.2018	Original
No. 11/2018	Withholding Tax On Special Classes Of Income. *Superceded by the Public Ruling No. 10/2019 (10.12.2019) - Refer Year 2019	05.12.2018	Original
No. 10/2018	Tax Incentive For Investment In Bionexus Status Company *Superceded by Public Ruling No. 2/2023 (4.10.2023) - Refer Year 2023	04.12.2018	Original
No. 9/2018	Taxation Of Unit Holders Of Real Estate Investment Trust / Property Trust Funds. *Superceded by the Public Ruling No. 1/2021 (25.05.2021) - Refer Year 2021	12.10.2018	Original
No. 8/2018	Tax Incentives For Bionexus Status Companies. *Superceded by the Public Ruling No. 1/2020 (22.05.2020) - Refer Year 2020	09.10.2018	Original
No. 7/2018	Accelerated Capital Allowance *Superceded by the Public Ruling No. 6/2022 (22.12.2022) - Refer Year 2022	08.10.2018	Original
No. 6/2018	Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable. *Superceded by Public Ruling No. 3/2023 (06.11.2023) - Refer Year 2023	13.09.2018	Original
No. 5/2018	Taxation Of A Resident Individual Part II - Computation Of Total Income And Chargeable Income. *Superceded by the Public Ruling No. 5/2022 (09.12.2022) - Refer Year 2022	13.09.2018	Original
No. 4/2018	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions. *Superceded by the Public Ruling No. 8/2020 (09.10.2020) - Refer Year 2020	13.09.2018	Original
No. 3/2018	Qualifying Expenditure And Computation Of Industrial Building Allowance.	12.09.2018	Original
No. 2/2018	Tax Incentive For Returning Expert Programme.	02.05.2018	Original
No. 1/2018	Disposal Of Plant And Machinery Part II - Controlled Sales.	26.02.2018	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2017	Appeal Against An Assessment And Application For Relief. Example 11 amended on 25.09.2018 Superceded by the Public Ruling No. 7/2020 (7.10.2020) - Refer Year 2020	29.12.2017	Original Amended (25.09.2018)
No. 11/2017	Residence Status Of Individuals.	22.12.2017	Original
No. 10/2017	Reinvestment Allowance Part II - Agricultural And Intergrated Activities. *Superceded by Public Ruling No. 11/2020 (10.11.2020) - Refer Year 2020	22.12.2017	Original
No. 9/2017	Reinvestment Allowance Part I - Manufacturing Activity. *Superceded by Public Ruling No.10/2020 (06.11.2020) - Refer Year 2020	22.12.2017	Original
No. 8/2017	Professional Indemnity Insurance. *Superceded by Public Ruling No.1/2019 (18.02.2019) - Refer Year 2019	19.12.2017	Original
No. 7/2017	Disposal Of Plant Or Machinery Part I - Other Than Controlled Sales. *Paragraph 7.4 is amended with the insertion of Example 9 on 06.07.2018	12.12.2017	Original Amended (06.07.2018)
No. 6/2017	Withholding Tax On Income Of A Non-Resident Public Entertainer.	12.10.2017	Original
No. 5/2017	Taxation Of Real Estate Investment Trust Or Property Trust Fund.	08.09.2017	Original
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	Original
No. 3/2017	Income Tax Treatment Of Goods And Services Tax Part III – Employee Benefits: GST Borne By An Employer.	17.07.2017	Original
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	Original Amended (12.07.2017)
No. 1/2017	Income Tax Treatment Of Goods And Services Tax Part I – Expenses.	08.06.2017	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2016	Taxation Of Income From Employment On Board A Ship. *Superceded by Public Ruling No. 1/2023 (3.10.2023) - Refer Year 2023	09.12.2016	Original
No. 11/2016	Tax Borne By Employers.	08.12.2016	Original
No. 10/2016	Industrial Buildings Part II.	05.12.2016	Original
No. 9/2016	Gratuity.	23.11.2016	Original
No. 8/2016	Industrial Buildings Part I.	23.11.2016	Original
No. 7/2016	Basis Period For Companies Under Liquidation.	07.10.2016	Original
No. 6/2016	Group Relief For Companies.	22.08.2016	Original
No. 5/2016	Tax Incentives For Employers Who Provide Child Care Centres.	22.08.2016	Original
No. 4/2016	Tax Incentives For Child Care Centre And Kindergarten Operators.	09.08.2016	Original
No. 3/2016	Tax Treatment On Interest Income Received By A Person Carrying On A Business.	16.05.2016	Original
No. 2/2016	Venture Capital Tax Incentives *Superceded by the Public Ruling No. 7/2022 (23.12.2022) - Refer Year 2022	09.05.2016	Original
No. 1/2016	Agriculture Allowances.	20.01.2016	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2015	Recovery From Persons Leaving Malaysia. *Superceded by Public Ruling No.4/2022 (20.10.2022) - Refer Year 2022	17.12.2015	Original
No. 11/2015	Tax Incentive For Angel Investor. *Superceded by Public Ruling No.12/2020 (17.11.2020) - Refer Year 2020	16.12.2015	Original
No. 10/2015	Investment Holding Company.	16.12.2015	Original
No. 9/2015	Deduction of Interest Expense And Recognition of Interest Income For Loan Transactions Between Related Persons.	03.12.2015	Original
No. 8/2015	Loan Or Advances To Director By A Company.	30.11.2015	Original
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	Original
No. 6/2015	Qualifying Expenditure And Computation Of Capital Allowances	27.08.2015	Original
No. 5/2015	Taxation of Limited Liability Partnership. *Superceded by Public Ruling No.8/2022 (23.12.2022) - Refer Year 2022	14.08.2015	Original
No. 4/2015	Entertainment Expense.	29.07.2015	Original
No. 3/2015	Failure To Furnish Information Within A Stipulated Period.	29.07.2015	Original
No. 2/2015	Taxation Of Real Estate Investment Trust Or Property Trust Fund.	19.06.2015	Original
No. 1/2015	Club Association Or Similar Institution.	12.01.2015	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2014	Qualifying Plant and Machinery For Claiming Capital Allowances.	31.12.2014	Original
No. 11/2014	Forest Allowances And Expenses Relating to Timber Extraction.	31.12.2014	Original
No. 10/2014	Special Allowances For Small Value Assets. Paragraph 5.2 amended on 11.05.2016 Superceded by Public Ruling No. 3/2021 (21.7.2021) - Refer Year 2021	31.12.2014	Original Amended (11.05.2016)
No. 9/2014	Private Retirement Scheme. *Superceded by Public Ruling No. 9/2021 (29.12.2021) - Refer Year 2021	24.12.2014	Original
No. 8/2014	Basis Period Of A Company, Limited Liability Partnership, Trust Body And Co-operative Society.	01.12.2014	Original
No. 7/2014	Unit Trust Funds Part II - Taxation Of Unit Trusts.	04.11.2014	Original
No. 6/2014	Taxation Of Foreign Fund Management Company. *Superceded by the Public Ruling No. 7/2019 (3.12.2019) - Refer Year 2019	04.09.2014	Original
No. 5/2014	Ownership and Use Of Asset For The Purpose Of Claiming Capital Allowances.	27.06.2014	Original
No. 4/2014	Deferred Annuity.	24.06.2014	Original
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	Original
No. 2/2014	Taxation Of Investors On Income From Foreign Fund Management Company.	28.04.2014	Original
No. 1/2014	Withholding Tax On Special Classes Of Income. *Paragraphs 14.1 dan 19, Examples 24, 25, 29, 30, 31 and 36 amended on 27.06.2018. Paragraphs 8.5(f) deleted on 27.06.2018	23.01.2014	Original Amended (27.06.2018)

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2013	Rescuing Contractor And Developer	17.12.2013	Original
No. 11/2013	Pre-Operational Business Expenditure	18.11.2013	Original
No. 10/2013	Taxation Of Business Trust.	03.07.2013	Original
No. 9/2013	Special Deduction For Expenditure On Treasury Shares.	27.06.2013	Original
No. 8/2013	Gratuity. *Superceded by the Public Ruling No. 9/2016 (23.11.2016) - Refer Year 2016	25.06.2013	Original
No. 7/2013	Unit Trust Funds Part 1 - An Overview.	28.05.2013	Original
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	Original
No. 5/2013	Taxation Of Unit Holders Of Unit Trust Funds.	23.05.2013	Original
No. 4/2013	Accelerated Capital Allowance.	15.04.2013	Original Original (Amended) Appendix A Appendix B
No. 3/2013	Benefits In Kind. *Superceded by the Public Ruling No. 11/2019 (12.12.2019) - Refer Year 2019	15.03.2013	Original
No. 2/2013	Perquisites From Employment.	28.02.2013	Original
No. 1/2013	Deductions For Promotion Of Exports. *Paragraph 6.2.1 (c) amended on 29.12.2014	04.02.2013	Original Original (Amended 29.12.2014)

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2012	Share Schemes Benefit For Cross Border Employees.	24.12.2012	Original
No. 11/2012	Employee Share Scheme Benefit.	13.12.2012	Original Original (Amended 14.02.2017) Appendix A, B & C
No. 10/2012	Tax Treatment of Malaysian Ship.	13.12.2012	Original
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	Original
No. 8/2012	Real Estate Investment Trusts / Property Trust Funds - An Overview.	02.11.2012	Original
No. 7/2012	Taxation of Unit Holders of Real Estate Investment Trusts / Property Trust Funds. *Superceded by the Public Ruling No. 9/2018 (12.10.2018) - Refer Year 2018	29.10.2012	Original
No. 6/2012	Reinvestment Allowance. *Subparagraph 6.1.4(b) amended on 17.05.2017	12.10.2012	Original Original (amended)
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	Original
No. 4/2012	Deduction For Loss Of Cash And Treatment of Recoveries.	01.06.2012	Original
No. 3/2012	Appeal Against An Assessment. *Superceded by the Public Ruling No. 7/2015 (22.10.2015) - Refer Year 2015	04.05.2012	Original
No. 2/2012	Foreign Nationals Working In Malaysia - Tax Treaty Relief.	03.05.2012	Original
No. 1/2012	Compensation For Loss Of Employment.	27.01.2012	Original

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	Original
No. 11/2011	Bilateral Credit And Unilateral Credit. *Superceded by Public Ruling No. 11/2021 (31/12/2021) - Refer Year 2021	20.12.2011	Original
No. 10/2011	Gratuity. *Superseded by the Public Ruling No.8/2013 (25.06.2013) - Refer Year 2013	05.12.2011	Original
No. 9/2011	Co-Operative Society.	16.11.2011	Original
No. 8/2011	Foreign Nationals Working In Malaysia - Tax Treatment.	16.11.2011	Original
No. 7/2011	Notification Of Change In Accounting Period Of A Company /Trust Body / Co-Operative Society. *Superceded by the Public Ruling No. 8/2019 (6.12.2019) - Refer Year 2019	23.08.2011	Original
No. 6/2011	Residence Status Of Individuals. *Paragraph 6.2.3(iii) amended 23.01.2017	16.05.2011	Original Original (Amended 23.01.2017)
No. 5/2011	Residence Status Of Companies And Bodies Of Persons. *Superceded by the Public Ruling No. 9/2019 (6.12.2019) - Refer Year 2019	16.05.2011	Original
No. 4/2011	Income From Letting Of Real Property.	10.03.2011	Original
No. 3/2011	Investment Holding Company. *Superseded by the Public Ruling No.10/2015 (16.12.2015) - Refer Year 2015	10.03.2011	Original
No. 2/2011	Interest Expense and Interest Restriction.	07.02.2011	Original
No. 1/2011	Taxation of Malaysian Employees Seconded Overseas.	07.02.2011	Original

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	Original
No. 1/2010	Withholding Tax on Income Under Paragraph 4(f).	19.04.2010	Original
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	4th Addendum 3rd Addendum 2nd Addendum Addendum Original
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

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	Original
No. 2/2009	Construction Contracts.	22.05.2009	Original
No. 1/2009	Property Development. *Superceded by the Public Ruling No. 9/2022 (23.12.2022) - Refer Year 2022	22.05.2009	Original Original (Amended 16.05.2016)
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	3rd Addendum 2nd Addendum Addendum Original
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	Addendum Original
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum	17.04.2009	3rd Addendum
No. 3/2005	Living Accommodation Benefit Provided for the Employee by the Employer	05.02.2009 11.08.2005	Addendum Original

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	Original
No. 2/2008	Reinvestment Allowance *Replaced with the Public Ruling No.6/2012 (12.10.2012) - Refer Year 2012.	03.04.2008	Original
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	Original
No. 5/2004	Double Deduction Incentive on Research Expenditure	03.04.2008 30.12.2004	Addendum Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual.	03.01.2008 06.07.2006 06.06.2005	2nd Addendum Addendum Original

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	Addendum
No. 1/2006	Perquisites from Employment Refer year 2009 for addendum.	30.08.2007	Addendum
No. 1/2003	Tax Treatment relating to Leave Passage.	23.08.2007 05.08.2003	Addendum Original
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	Addendum Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 6/2006	Tax Treatment of Legal and Professional Expenses.	06.07.2006	Original
No. 5/2006	Professional Indemnity Insurance Superseded by the Public Ruling No. 3/2009 (30.07.2009) - Refer year 2009.	31.05.2006	Original
No. 4/2006	Valuation of Stock In Trade and Work In Progress Part I *Superceded by the Public Ruling No. 2/2020 and No. 3/2020 (03.06.2020) - Refer Year 2020	31.05.2006	Original
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	Original
No. 2/2006	Tax Borne by Employers Superseded by the Public Ruling No. 11/2016 (08.12.2016) - Refer year 2016	17.01.2006	Original
No. 1/2006	Perquisites from Employment Refer year 2009 for addendum.	17.01.2006	Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual Refer year 2008 for addendum.	06.07.2006	Addendum
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum.	17.01.2006	2nd Addendum

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 6/2005	Trade Association Refer year 2009 for addendum.	08.12.2005	Original
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	Original
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	Original
No. 3/2005	Living Accommodation Benefit Provided for the Employee by the Employer Refer year 2009 for addendum.	11.08.2005	Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual Refer year 2008 for addendum.	06.06.2005	Original
No. 1/2005	Computation of Total Income for Individual.	05.02.2005	Original
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum.	20.05.2005	Addendum

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	Original
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	Original
No. 3/2004	Entertainment Expense.	08.11.2004	Original
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	Original

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 2/2003	"Key-Man" Insurance.	30.12.2003	Original
No. 1/2003	Tax Treatment relating to Leave Passage Refer year 2007 for addendum.	05.08.2003	Original

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	Original
No. 1/2002	Deduction For Bad & Doubtful Debts and Treatment Of Recoveries Superseded by the Public Ruling No. 4/2019 (24.09.2019) Refer Year 2019.	02.04.2002	Original

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	Original
No. 6/2001	Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives).	30.04.2001	Original
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	Original
No. 4/2001	Basis Period For A Non-Business Source (Individuals & Persons other than Companies).	30.04.2001	Original
No. 3/2001	Appeal Against An Assessment Refer year 2009 for addendum.	18.01.2001	Original
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	Original
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	Original
No. 6/2000	Keeping Sufficient Records (Persons other than Companies & Co-operatives).	30.6.2001	Revised
No. 5/2000	Keeping Sufficient Records (Individuals & Partnerships).	30.6.2001	Revised
No. 4/2000	Keeping Sufficient Records (Companies & Co-operatives).	30.6.2001	Revised

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 8/2000	Wilful Evasion of Tax and Related Offences.	30.12.2000	Original
No. 7/2000	Providing Reasonable Facilities And Assistance.	16.06.2000	Original
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	Original
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	Original
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	Original
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	Original
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	Original
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	Original

YEAR 2024

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 01/2024	Investment Tax Allowance : Promoted Product under Manufacturing Sector	24.01.2024	Original

YEAR 2023

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 10/2023	Pioneer Status Incentive	29.12.2023	Original
No. 9/2023	The Deceased Part 1 - Introduction	27.12.2023	Original
No. 8/2023	Tax Treatment For A Company That Establishes A Special Purpose Vehicle For The Issuance of Sukuk – Section 60I Income Tax Act 1967	15.12.2023	Original
No. 7/2023	Taxation of Upstream Petroleum Part 1	20.11.2023	Original
No. 6/2023	Taxation Of A Resident Individual Part 1 - Gifts Or Contributions And Allowable Deductions	20.11.2023	Original
No. 5/2023	Tax Incentive For Approved Food Production Project	20.11.2023	Original
No. 4/2023	Investment Tax Allowance – Overview	10.11.2023	Original
No. 3/2023	Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable	06.11.2023	Original
No. 2/2023	Tax Incentive For Investment In BioNexus Status Company	04.10.2023	Original
No. 1/2023	Taxation Of Income From Employment On Board A Ship	03.10.2023	Original

YEAR 2022

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 13/2022	Commercialisation Of Public Resource-Based Research And Development Findings, Part II – Tax Incentive For Eligible Company	29.12.2022	Original
No. 12/2022	Commercialisation Of Public Resource-Based Research And Development Findings, Part I – Tax Incentive For Investor Company	29.12.2022	Original
No. 11/2022	Reinvestment Allowance Part II – Agricultural And Integrated Activities	27.12.2022	Original
No. 10/2022	Reinvestment Allowance Part I – Manufacturing Activity	27.12.2022	Original
No. 9/2022	Property Development	23.12.2022	Original
No. 8/2022	Taxation of Limited Liability Partnership	23.12.2022	Original
No. 7/2022	Venture Capital Tax Incentives	23.12.2022	Original
No. 6/2022	Accelerated Capital Allowance	22.12.2022	Original
No. 5/2022	Taxation of a Resident Individual Part II – Computation of Total Income And Chargeable Income	09.12.2022	Original
No. 4/2022	Recovery From Persons Leaving Malaysia	20.10.2022	Original
No. 3/2022	Taxation Of Foreign Fund Management Company	29.07.2022	Original Amended (01.09.2022)
No. 2/2022	Tax Incentive For Organising Conferences In Malaysia	29.07.2022	Original
No. 1/2022	Time Limit For Unabsorbed Adjusted Business Losses Carried Forward	30.06.2022	Original

YEAR 2021

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 11/2021	Bilateral Credit And Unilateral Credit *This PR has not taken into consideration the Finance Bill 2021.	31.12.2021	Original
No. 10/2021	Tax Treatment of Research And Development Expenditure Part II - Special Deductions.	29.12.2021	Original
No. 9/2021	Private Retirement Scheme	29.12.2021	Original
No. 8/2021	Taxation of Partnerships Part II - Computation And Allocation of Income.	29.12.2021	Original
No. 7/2021	Taxation of Partnerships Part I - Determination of the Existence of a Partnership.	29.12.2021	Original
No. 6/2021	Notification of Change of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co- Operative Society.	29.12.2021	Original
No. 5/2021	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.	30.09.2021	Original
No. 4/2021	Taxation Of Income Arising From Settlements.	13.08.2021	Original
No. 3/2021	Special Allowances For Small Value Assets	21.07.2021	Original
No. 2/2021	Tax Deduction For Sponsoring Arts, Cultural And Heritage Activities.	08.07.2021	Original
No. 1/2021	Taxation Of Unit Holders Of Real Estate Investment Trusts / Property Trust Funds.	25.05.2021	Original

YEAR 2020

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2020	Tax Incentive For Angel Investor	17.11.2020	Original
No. 11/2020	Reinvestment Allowance Part II - Agricultural And Integrated Activities	10.11.2020	Original
No. 10/2020	Reinvestment Allowance Part I - Manufacturing Activity *Example 47 is updated by amending the pioneer period expiration date on 16 April 2021	06.11.2020	Original Amended (16.04.2021)
No. 9/2020	Taxation Of Trusts	06.11.2020	Original
No. 8/2020	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.	09.10.2020	Original
No. 7/2020	Appeal Against An Assessment And Application For Relief.	07.10.2020	Original
No. 6/2020	Tax Treatment Of Research And Development Expenditure Part II – Special Deductions. *Superceded by the Public Ruling No. 10/2021 (29.12.2021) - Refer Year 2021	13.08.2020	Original
No. 5/2020	Tax Treatment Of Research And Development Expenditure Part I – Qualifying Research And Development Activity.	13.08.2020	Original
No. 4/2020	Tax Treatment Of Any Sum Received And A Debt Owing That Arises In Respect Of Services To Be Rendered.	16.06.2020	Original
No. 3/2020	Tax Treatment Of Stock In Trade Part II - Withdrawal Of Stock.	03.06.2020	Original
No. 2/2020	Tax Treatment Of Stock In Trade Part I - Valuation Of Stock.	03.06.2020	Original
No. 1/2020	Tax Incentives For Bionexus Status Companies.	22.05.2020	Original

YEAR 2019

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2019	Tax Treatment Of Foreign Exchange Gains And Losses.	13.12.2019	Original
No. 11/2019	Benefits In Kind	12.12.2019	Original
No. 10/2019	Withholding Tax On Special Classes Of Income.	10.12.2019	Original
No. 9/2019	Residence Status Of Companies And Bodies Of Persons	06.12.2019	Original
No. 8/2019	Notification Of Change Of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co-operative Society *Superceded by Public Ruling No. 6/2021 (29.12.2021) - Refer Year 2021	06.12.2019	Original
No. 7/2019	Taxation Of Foreign Fund Management Company	03.12.2019	Original
No. 6/2019	Tax Treatment On Expenditure For Repairs And Renewals Of Assets	26.11.2019	Original
No. 5/2019	Perquisites From Employment	19.11.2019	Original
No. 4/2019	Tax Treatment Of Wholly & Partly Irrecoverable Debts And Debt Recoveries	24.09.2019	Original
No. 3/2019	Business Expenses In Respect of Disabled Person	08.08.2019	Original
No. 2/2019	Director's Liability	14.03.2019	Original
No. 1/2019	Professional Indemnity Insurance	18.02.2019	Original

YEAR 2018

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2018	Income From Letting Of Real Property..	19.12.2018	Original
No. 11/2018	Withholding Tax On Special Classes Of Income. *Superceded by the Public Ruling No. 10/2019 (10.12.2019) - Refer Year 2019	05.12.2018	Original
No. 10/2018	Tax Incentive For Investment In Bionexus Status Company *Superceded by Public Ruling No. 2/2023 (4.10.2023) - Refer Year 2023	04.12.2018	Original
No. 9/2018	Taxation Of Unit Holders Of Real Estate Investment Trust / Property Trust Funds. *Superceded by the Public Ruling No. 1/2021 (25.05.2021) - Refer Year 2021	12.10.2018	Original
No. 8/2018	Tax Incentives For Bionexus Status Companies. *Superceded by the Public Ruling No. 1/2020 (22.05.2020) - Refer Year 2020	09.10.2018	Original
No. 7/2018	Accelerated Capital Allowance.	08.10.2018	Original
No. 6/2018	Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable. *Superceded by Public Ruling No. 3/2023 (06.11.2023) - Refer Year 2023	13.09.2018	Original
No. 5/2018	Taxation Of A Resident Individual Part II - Computation Of Total Income And Chargeable Income.	13.09.2018	Original
No. 4/2018	Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions. *Superceded by the Public Ruling No. 8/2020 (09.10.2020) - Refer Year 2020	13.09.2018	Original
No. 3/2018	Qualifying Expenditure And Computation Of Industrial Building Allowance.	12.09.2018	Original
No. 2/2018	Tax Incentive For Returning Expert Programme.	02.05.2018	Original
No. 1/2018	Disposal Of Plant And Machinery Part II - Controlled Sales.	26.02.2018	Original

YEAR 2017

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2017	Appeal Against An Assessment And Application For Relief. Example 11 amended on 25.09.2018 Superceded by the Public Ruling No. 7/2020 (7.10.2020) - Refer Year 2020	29.12.2017	Original Amended (25.09.2018)
No. 11/2017	Residence Status Of Individuals.	22.12.2017	Original
No. 10/2017	Reinvestment Allowance Part II - Agricultural And Intergrated Activities. *Superceded by Public Ruling No. 11/2020 (10.11.2020) - Refer Year 2020	22.12.2017	Original
No. 9/2017	Reinvestment Allowance Part I - Manufacturing Activity. *Superceded by Public Ruling No.10/2020 (06.11.2020) - Refer Year 2020	22.12.2017	Original
No. 8/2017	Professional Indemnity Insurance. *Superceded by Public Ruling No.1/2019 (18.02.2019) - Refer Year 2019	19.12.2017	Original
No. 7/2017	Disposal Of Plant Or Machinery Part I - Other Than Controlled Sales. *Paragraph 7.4 is amended with the insertion of Example 9 on 06.07.2018	12.12.2017	Original Amended (06.07.2018)
No. 6/2017	Withholding Tax On Income Of A Non-Resident Public Entertainer.	12.10.2017	Original
No. 5/2017	Taxation Of Real Estate Investment Trust Or Property Trust Fund.	08.09.2017	Original
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	Original
No. 3/2017	Income Tax Treatment Of Goods And Services Tax Part III – Employee Benefits: GST Borne By An Employer.	17.07.2017	Original
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	Original Amended (12.07.2017)
No. 1/2017	Income Tax Treatment Of Goods And Services Tax Part I – Expenses.	08.06.2017	Original

YEAR 2016

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2016	Taxation Of Income From Employment On Board A Ship *Superceded by Public Ruling No. 1/2023 (3.10.2023) - Refer Year 2023	09.12.2016	Original
No. 11/2016	Tax Borne By Employers.	08.12.2016	Original
No. 10/2016	Industrial Buildings Part II.	05.12.2016	Original
No. 9/2016	Gratuity.	23.11.2016	Original
No. 8/2016	Industrial Buildings Part I.	23.11.2016	Original
No. 7/2016	Basis Period For Companies Under Liquidation.	07.10.2016	Original
No. 6/2016	Group Relief For Companies.	22.08.2016	Original
No. 5/2016	Tax Incentives For Employers Who Provide Child Care Centres.	22.08.2016	Original
No. 4/2016	Tax Incentives For Child Care Centre And Kindergarten Operators.	09.08.2016	Original
No. 3/2016	Tax Treatment On Interest Income Received By A Person Carrying On A Business.	16.05.2016	Original
No. 2/2016	Venture Capital Tax Incentives.	09.05.2016	Original
No. 1/2016	Agriculture Allowances.	20.01.2016	Original

YEAR 2015

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2015	Recovery From Persons Leaving Malaysia.	17.12.2015	Original
No. 11/2015	Tax Incentive For Angel Investor. *Superceded by Public Ruling No.12/2020 (17.11.2020) - Refer Year 2020	16.12.2015	Original
No. 10/2015	Investment Holding Company.	16.12.2015	Original
No. 9/2015	Deduction of Interest Expense And Recognition of Interest Income For Loan Transactions Between Related Persons.	03.12.2015	Original
No. 8/2015	Loan Or Advances To Director By A Company.	30.11.2015	Original
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	Original
No. 6/2015	Qualifying Expenditure And Computation Of Capital Allowances	27.08.2015	Original
No. 5/2015	Taxation of Limited Liability Partnership.	14.08.2015	Original
No. 4/2015	Entertainment Expense.	29.07.2015	Original
No. 3/2015	Failure To Furnish Information Within A Stipulated Period.	29.07.2015	Original
No. 2/2015	Taxation Of Real Estate Investment Trust Or Property Trust Fund.	19.06.2015	Original
No. 1/2015	Club Association Or Similar Institution.	12.01.2015	Original

YEAR 2014

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2014	Qualifying Plant and Machinery For Claiming Capital Allowances.	31.12.2014	Original
No. 11/2014	Forest Allowances And Expenses Relating to Timber Extraction.	31.12.2014	Original
No. 10/2014	Special Allowances For Small Value Assets. Paragraph 5.2 amended on 11.05.2016 Superceded by Public Ruling No. 3/2021 (21.7.2021) - Refer Year 2021	31.12.2014	Original Amended (11.05.2016)
No. 9/2014	Private Retirement Scheme. *Superceded by Public Ruling No. 9/2021 (29.12.2021) - Refer Year 2021	24.12.2014	Original
No. 8/2014	Basis Period Of A Company, Limited Liability Partnership, Trust Body And Co-operative Society.	01.12.2014	Original
No. 7/2014	Unit Trust Funds Part II - Taxation Of Unit Trusts.	04.11.2014	Original
No. 6/2014	Taxation Of Foreign Fund Management Company. *Superceded by the Public Ruling No. 7/2019 (3.12.2019) - Refer Year 2019	04.09.2014	Original
No. 5/2014	Ownership and Use Of Asset For The Purpose Of Claiming Capital Allowances.	27.06.2014	Original
No. 4/2014	Deferred Annuity.	24.06.2014	Original
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	Original
No. 2/2014	Taxation Of Investors On Income From Foreign Fund Management Company.	28.04.2014	Original
No. 1/2014	Withholding Tax On Special Classes Of Income. *Paragraphs 14.1 dan 19, Examples 24, 25, 29, 30, 31 and 36 amended on 27.06.2018. Paragraphs 8.5(f) deleted on 27.06.2018	23.01.2014	Original Amended (27.06.2018)

YEAR 2013

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2013	Rescuing Contractor And Developer	17.12.2013	Original
No. 11/2013	Pre-Operational Business Expenditure	18.11.2013	Original
No. 10/2013	Taxation Of Business Trust.	03.07.2013	Original
No. 9/2013	Special Deduction For Expenditure On Treasury Shares.	27.06.2013	Original
No. 8/2013	Gratuity. *Superceded by the Public Ruling No. 9/2016 (23.11.2016) - Refer Year 2016	25.06.2013	Original
No. 7/2013	Unit Trust Funds Part 1 - An Overview.	28.05.2013	Original
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	Original
No. 5/2013	Taxation Of Unit Holders Of Unit Trust Funds.	23.05.2013	Original
No. 4/2013	Accelerated Capital Allowance.	15.04.2013	Original Original (Amended) Appendix A Appendix B
No. 3/2013	Benefits In Kind. *Superceded by the Public Ruling No. 11/2019 (12.12.2019) - Refer Year 2019	15.03.2013	Original
No. 2/2013	Perquisites From Employment.	28.02.2013	Original
No. 1/2013	Deductions For Promotion Of Exports. *Paragraph 6.2.1 (c) amended on 29.12.2014	04.02.2013	Original Original (Amended 29.12.2014)

YEAR 2012

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 12/2012	Share Schemes Benefit For Cross Border Employees.	24.12.2012	Original
No. 11/2012	Employee Share Scheme Benefit.	13.12.2012	Original Original (Amended 14.02.2017) Appendix A, B & C
No. 10/2012	Tax Treatment of Malaysian Ship.	13.12.2012	Original
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	Original
No. 8/2012	Real Estate Investment Trusts / Property Trust Funds - An Overview.	02.11.2012	Original
No. 7/2012	Taxation of Unit Holders of Real Estate Investment Trusts / Property Trust Funds. *Superceded by the Public Ruling No. 9/2018 (12.10.2018) - Refer Year 2018	29.10.2012	Original
No. 6/2012	Reinvestment Allowance. *Subparagraph 6.1.4(b) amended on 17.05.2017	12.10.2012	Original Original (amended)
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	Original
No. 4/2012	Deduction For Loss Of Cash And Treatment of Recoveries.	01.06.2012	Original
No. 3/2012	Appeal Against An Assessment. *Superceded by the Public Ruling No. 7/2015 (22.10.2015) - Refer Year 2015	04.05.2012	Original
No. 2/2012	Foreign Nationals Working In Malaysia - Tax Treaty Relief.	03.05.2012	Original
No. 1/2012	Compensation For Loss Of Employment.	27.01.2012	Original

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	Original
No. 11/2011	Bilateral Credit And Unilateral Credit. *Superceded by Public Ruling No. 11/2021 (31/12/2021) - Refer Year 2021	20.12.2011	Original
No. 10/2011	Gratuity. *Superseded by the Public Ruling No.8/2013 (25.06.2013) - Refer Year 2013	05.12.2011	Original
No. 9/2011	Co-Operative Society.	16.11.2011	Original
No. 8/2011	Foreign Nationals Working In Malaysia - Tax Treatment.	16.11.2011	Original
No. 7/2011	Notification Of Change In Accounting Period Of A Company /Trust Body / Co-Operative Society. *Superceded by the Public Ruling No. 8/2019 (6.12.2019) - Refer Year 2019	23.08.2011	Original
No. 6/2011	Residence Status Of Individuals. *Paragraph 6.2.3(iii) amended 23.01.2017	16.05.2011	Original Original (Amended 23.01.2017)
No. 5/2011	Residence Status Of Companies And Bodies Of Persons. *Superceded by the Public Ruling No. 9/2019 (6.12.2019) - Refer Year 2019	16.05.2011	Original
No. 4/2011	Income From Letting Of Real Property.	10.03.2011	Original
No. 3/2011	Investment Holding Company. *Superseded by the Public Ruling No.10/2015 (16.12.2015) - Refer Year 2015	10.03.2011	Original
No. 2/2011	Interest Expense and Interest Restriction.	07.02.2011	Original
No. 1/2011	Taxation of Malaysian Employees Seconded Overseas.	07.02.2011	Original

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	Original
No. 1/2010	Withholding Tax on Income Under Paragraph 4(f).	19.04.2010	Original
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	4th Addendum 3rd Addendum 2nd Addendum Addendum Original
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	Original
No. 2/2009	Construction Contracts.	22.05.2009	Original
No. 1/2009	Property Development. *Paragraph 13 amended on 16.05.2016	22.05.2009	Original Original (Amended 16.05.2016)
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	3rd Addendum 2nd Addendum Addendum Original
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	Addendum Original
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum	17.04.2009	3rd Addendum
No. 3/2005	Living Accommodation Benefit Provided for the Employee by the Employer	05.02.2009 11.08.2005	Addendum Original

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	Original
No. 2/2008	Reinvestment Allowance *Replaced with the Public Ruling No.6/2012 (12.10.2012) - Refer Year 2012.	03.04.2008	Original
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	Original
No. 5/2004	Double Deduction Incentive on Research Expenditure	03.04.2008 30.12.2004	Addendum Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual.	03.01.2008 06.07.2006 06.06.2005	2nd Addendum Addendum Original

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	Addendum
No. 1/2006	Perquisites from Employment Refer year 2009 for addendum.	30.08.2007	Addendum
No. 1/2003	Tax Treatment relating to Leave Passage.	23.08.2007 05.08.2003	Addendum Original
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	Addendum Original

YEAR 2006

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 6/2006	Tax Treatment of Legal and Professional Expenses.	06.07.2006	Original
No. 5/2006	Professional Indemnity Insurance Superseded by the Public Ruling No. 3/2009 (30.07.2009) - Refer year 2009.	31.05.2006	Original
No. 4/2006	Valuation of Stock In Trade and Work In Progress Part I *Superceded by the Public Ruling No. 2/2020 and No. 3/2020 (03.06.2020) - Refer Year 2020	31.05.2006	Original
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	Original
No. 2/2006	Tax Borne by Employers Superseded by the Public Ruling No. 11/2016 (08.12.2016) - Refer year 2016	17.01.2006	Original
No. 1/2006	Perquisites from Employment Refer year 2009 for addendum.	17.01.2006	Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual Refer year 2008 for addendum.	06.07.2006	Addendum
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum.	17.01.2006	2nd Addendum

YEAR 2005

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 6/2005	Trade Association Refer year 2009 for addendum.	08.12.2005	Original
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	Original
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	Original
No. 3/2005	Living Accommodation Benefit Provided for the Employee by the Employer Refer year 2009 for addendum.	11.08.2005	Original
No. 2/2005	Computation of Income Tax Payable by a Resident Individual Refer year 2008 for addendum.	06.06.2005	Original
No. 1/2005	Computation of Total Income for Individual.	05.02.2005	Original
No. 2/2004	Benefits-In-Kind Refer year 2010 for addendum.	20.05.2005	Addendum

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	Original
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	Original
No. 3/2004	Entertainment Expense.	08.11.2004	Original
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	Original

YEAR 2003

REF. NO	PUBLIC RULING TITLE	DATE ISSUED	NOTE
No. 2/2003	"Key-Man" Insurance.	30.12.2003	Original
No. 1/2003	Tax Treatment relating to Leave Passage Refer year 2007 for addendum.	05.08.2003	Original

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	Original
No. 1/2002	Deduction For Bad & Doubtful Debts and Treatment Of Recoveries Superseded by the Public Ruling No. 4/2019 (24.09.2019) Refer Year 2019.	02.04.2002	Original

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	Original
No. 6/2001	Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives).	30.04.2001	Original
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	Original
No. 4/2001	Basis Period For A Non-Business Source (Individuals & Persons other than Companies).	30.04.2001	Original
No. 3/2001	Appeal Against An Assessment Refer year 2009 for addendum.	18.01.2001	Original
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	Original
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	Original
No. 6/2000	Keeping Sufficient Records (Persons other than Companies & Co-operatives).	30.6.2001	Revised
No. 5/2000	Keeping Sufficient Records (Individuals & Partnerships).	30.6.2001	Revised
No. 4/2000	Keeping Sufficient Records (Companies & Co-operatives).	30.6.2001	Revised

YEAR 2000

REF NO.	PUBLING RULING TITLE	DATE ISSUED	NOTE
No. 8/2000	Wilful Evasion of Tax and Related Offences.	30.12.2000	Original
No. 7/2000	Providing Reasonable Facilities And Assistance.	16.06.2000	Original
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	Original
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	Original
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	Original
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	Original
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	Original
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	Original