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 |
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A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.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. 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 |
10.11.2020 | Original |
No. 10/2020 |
Reinvestment Allowance Part I - Manufacturing Activity |
06.11.2020 | |
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. |
05.12.2018
|
Original |
No. 10/2018
|
Tax Incentive For Investment In Bionexus Status Company. |
04.12.2018
|
Original |
No. 9/2018
|
Taxation Of Unit Holders Of Real Estate Investment Trust / Property Trust Funds. |
12.10.2018
|
Original |
No. 8/2018
|
Tax Incentives For Bionexus Status Companies. |
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. |
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. |
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. |
29.12.2017
|
|
No. 11/2017
|
Residence Status Of Individuals. |
22.12.2017
|
Original |
No. 10/2017
|
Reinvestment Allowance Part II - Agricultural And Intergrated Activities. |
22.12.2017
|
Original |
No. 9/2017
|
Reinvestment Allowance Part I - Manufacturing Activity. |
22.12.2017
|
Original |
No. 8/2017
|
Professional Indemnity Insurance. |
19.12.2017
|
Original |
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
|
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. |
08.06.2017 |
|
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. |
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 |
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
|
|
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
|
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
|
|
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
|
|
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) |
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
|
|
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. 2/2002
|
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 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 |
06.11.2020 | |
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. |
05.12.2018
|
Original |
No. 10/2018
|
Tax Incentive For Investment In Bionexus Status Company. |
04.12.2018
|
Original |
No. 9/2018
|
Taxation Of Unit Holders Of Real Estate Investment Trust / Property Trust Funds. |
12.10.2018
|
Original |
No. 8/2018
|
Tax Incentives For Bionexus Status Companies. |
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. |
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. |
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. |
29.12.2017
|
|
No. 11/2017
|
Residence Status Of Individuals. |
22.12.2017
|
Original |
No. 10/2017
|
Reinvestment Allowance Part II - Agricultural And Intergrated Activities. |
22.12.2017
|
Original |
No. 9/2017
|
Reinvestment Allowance Part I - Manufacturing Activity. |
22.12.2017
|
Original |
No. 8/2017
|
Professional Indemnity Insurance. |
19.12.2017
|
Original |
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
|
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. |
08.06.2017 |
|
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. |
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
|
|
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
|
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
|
|
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
|
|
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) |
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
|
|
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 |