| Guidelines on the Capital Gains Tax Exemption for the Disposal of Shares for the Purpose of an Initial Public Offering under P.U.(A) 290/2024 |
22.07.2026 |
Guidelines (237.38 KB) |
| Guidelines on Incentive Claims for the Upstream Petroleum Industry Under the Petroleum (Income Tax) Act 1967 (BM Version Only) |
22.07.2026 |
Guidelines (444.64 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Malaysia Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds |
16.07.2026 |
Guidelines (2.68 MB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(11D) of the Income Tax Act 1967 for Waqf |
07.07.2026 |
Guidelines (380.76 KB)
Appendix 1 (165.50 KB)
Appendix 2 (179.51 KB)
Lampiran 3 (445.87 KB)
Example (216.48 KB) |
| Garis Panduan Tuntutan Potongan Bagi Penggalakan Eksport Pendidikan Tinggi |
03.07.2026 |
Guidelines (749.42 KB)
Form (631.15 KB) |
| Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(11D) Akta Cukai Pendapatan 1967 Bagi Tabung Endowmen |
01.07.2026 |
Guidelines (430.43 KB)
Form (40.32 KB)
Example (170.49 KB) |
| Garis Panduan Pengenaan Duti Setem Bagi Surat Cara Yang Tertakluk Kepada Jadual Pertama Akta Setem 1949 |
30.06.2026 |
Guidelines (460.45 KB)
Infographic (5.07 MB) |
| Guidelines for DGIR Approval Under Subsection 44(6) of the Income Tax Act 1967 – School Public Contribution Fund (TSUWAS) |
19.03.2026 |
Guidelines (156.43 KB)
Appendix 1 (36.43 KB) |
| Guidelines for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Religious School Building Funds |
28.01.2026 |
Guidelines (273.05 KB) |
| Guidelines on the Tax Treatment of Income Derived by Social Media Influencers |
14.01.2026 |
Guidelines (238.47 KB) |
| Guidelines on the Deduction of Expenditure Under Paragraphs 34(6)(m) and 34(6)(ma) of the Income Tax Act 1967 for the Purpose of Income Tax Computation |
30.12.2025 |
Guidelines (171.49 KB) |
| Guidelines on the Imposition of Stamp Duty on Sale and Purchase Instruments and Instruments of Transfer for Movable Property |
29.12.2025 |
Guidelines (208.03 KB) |
| Guidelines on Stamp Duty under the Stamp Act 1949 |
29.12.2025 |
Guidelines (4.07 MB) |
| Guidelines on CKM Exemption for Company Restructuring Scheme under P.U.(A) 289/2024 |
19.12.2025 |
Guidelines (208.32 KB) |
| Guidelines on Labuan Trading Activities and Labuan Non-Trading Activities |
10.12.2025 |
Guidelines (165.13 KB) |
| Guidelines on the Tax Treatment of Pre-Contract Petroleum Expenditure Under the Petroleum (Income Tax) Act 1967 (PITA) |
28.11.2025 |
Guidelines (174.15 KB) |
| Guidelines on the Imposition of Penalty on Late Stamping of Instruments under the Stamp Act 1949 |
06.11.2025 |
Guidelines (222.79 KB) |
| Guidelines on the Imposition of Stamp Duty on Sale and Purchase Instruments and Instruments of Transfer for Movable Property
* Superseded by amended guidelines dated 29.12.2025 |
06.11.2025 |
Guidelines (187.73 KB) |
| Guidelines on Stamp Duty under the Stamp Act 1949
* Superseded by amended guidelines dated 29.12.2025 |
06.11.2025 |
Guidelines (895.93 KB) |
| Guidelines on the Imposition of Stamp Duty on Loan or Financing Instruments for the Purchase of Goods Listed Under the First Schedule of the Hire-Purchase Act 1967 |
06.11.2025 |
Guidelines (619.63 KB) |
| Guidelines on the Substantive Requirements for Qualifying Full-Time Employees for Labuan Entities |
05.11.2025 |
Guidelines (98.23 KB) |
| Guidelines for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Institutions/Organisations/Funds” |
23.10.2025 |
Guidelines (169.12 KB)
List Appendix (118.08 KB)
Appendix A-1 (14.50 KB)
Appendix A-2 (12.99 KB)
Appendix A-3 (13.71 KB)
Appendix A-4 (16.13 KB)
Appendix A-4A (152.70 KB)
Appendix A-5 (16.62 KB)
Appendix A-6 (65.26 KB)
Appendix A-7 (57.41 KB)
Appendix B (110.08 KB)
Appendix X (27.95 KB)
Appendix D (34.52 KB)
Appendix E (47.52 KB) |
| Guidelines on the Application for Tax Deduction Under Paragraph 34(6)(h) of the Income Tax Act 1967 |
15.09.2025 |
Guidelines (673.85 KB) |
| Guidelines on Capital Gains Tax for Unlisted Shares |
21.07.2025 |
Guidelines (383.48 KB) |
| Malaysia Transfer Pricing Guidelines 2024 |
24.12.2024 |
Guidelines (2.00 MB) |
| Guidelines on Applications for Approval Under Paragraph 17(1) of the Real Property Gains Tax Act 1976 |
11.11.2024 |
Guidelines (90.09 KB) |
| Guidelines for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Institutions/Organisations/Funds”
* Superseded by amended guidelines dated 23.10.2025 |
20.08.2024 |
Guidelines (214.54 KB)
Lampiran Senarai (58.25 KB)
Appendix A-1 (14.50 KB)
Appendix A-1a (96.19 KB)
Appendix A-1b (63.59 KB)
Appendix A-2 (12.99 KB)
Appendix A-3 (13.71 KB)
Appendix A-4 (16.13 KB)
Appendix A-4A (152.70 KB)
Appendix A-5 (16.62 KB)
Appendix B (110.08 KB)
Appendix X (27.95 KB)
Appendix D (34.52 KB)
Appendix E (47.52 KB)
Application Form for Approval by the DGIR Under Subsection 44(6) of the ITA1967 |
| Guidelines on the Tax Treatment of Income Received from Abroad (Amendment) |
20.06.2024 |
Guidelines (389.60 KB) |
| Guidelines on the Tax Treatment of Hybrid Instruments |
19.06.2024 |
Guidelines (375.83 KB) |
| Guidelines on Preliminary Price Estimation (English Version Only) |
02.04.2024 |
Guidelines (341.40 KB) |
| Tax Treatment On Gains From The Disposal Of Foreign Capital Assets Received From Outside Malaysia
Example 5 amended on 26.04.2024 |
27.03.2024 |
Original (203.71 KB)
Amendment
(26.04.2024) (161.71 KB) |
| Guidelines on Capital Gains Tax for Unlisted Shares |
01.03.2024 |
Guidelines (340.34 KB) |
| Guidelines on Mutual Agreement Procedure (English Version Only) |
27.12.2023 |
Guidelines (772.78 KB) |
| Guidelines on Deduction for Expenditure Relating to Secretarial Fees and Tax Filing Fees from Year of Assessment 2022 |
10.11.2023 |
Guidelines (258.14 KB) |
| Guidelines on the Procedure for Application of Special Deduction for Qualifying Research and Development Activities
*Paragraph 4.1: The table of contents for the types of R&D forms is amended. |
26.06.2023 |
Guidelines (250.90 KB)
R&D Form Checklist (34.84 KB)
Form 1
Attachment of Form 1
Form 2
Form 3
Form 4
Attachment of Form 3 and 4 |
| Guidelines On Tax Treatment For Research And Development Expenditure Under The Petroleum (Income Tax) Act 1967 (PITA) |
22.06.2023 |
Guidelines (486.10 KB) |
| Guidelines For Tax Treatment On Lease Expenses For Special Assets Under The Petroleum (Income Tax) Act 1967 (PITA) |
20.06.2023 |
Guidelines (135.87 KB) |
| Income Tax (Advance Pricing Arrangement) Rules 2023 |
29.05.2023 |
Guidelines (718.36 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Public, Private and Teaching Hospital Welfare Funds |
28.03.2023 |
Guidelines (199.85 KB)
Checklist for Teaching Hospital Welfare Fund (SSM) (52.54 KB)
Checklist for Public Hospital Welfare Fun (45.09 KB)
Checklist for Private Hospital Welfare Fund (SSM) (72.18 KB)
Checklist for Teaching Hospital Welfare Fund (ROS) (107.85 KB)
Sample Regulations for Hospital Welfare Fund (137.96 KB) |
| Guidelines on Real Property Gains Tax (RPGT)
Paragraphs 19–27 have been replaced by the Operational Guidelines on Real Property Gains Tax (RPGT) dated 13.01.2025 |
06.01.2023 |
Guidelines (967.01 KB) |
| Guidelines on the Tax Treatment of Income Received from Abroad (Amendment) |
29.12.2022 |
Guidelines (420.14 KB) |
| Guidelines on the Tax Treatment of Interest/Profit Expenses Payable to Banks or Financial Institutions During the Moratorium Period |
28.12.2022 |
Guidelines (399.47 KB) |
| Guidelines On Tax Treatment For Dormant Labuan Entity |
31.10.2022 |
Guidelines (319.09 KB) |
| Guidelines On Tax Treatment Of Digital Currency Transactions |
26.08.2022 |
Guidelines (updated on 5.12.2025 (228.25 KB) |
| Guidelines on the Deduction of Expenditure Relating to Secretarial Fees and Tax Filing Fees from the Year of Assessment 2022
* Superseded by amended guidelines dated 10.11.2023 |
17.08.2022 |
Guidelines (450.46 KB) |
| Guidelines on the Tax Treatment of Developers or Management Bodies in Relation to the Maintenance and Management of Buildings and Common Property |
18.07.2022 |
Guidelines (346.16 KB) |
| Guidelines on Applications for Stamp Duty Relief Under Sections 15 and 15A of the Stamp Act 1949 |
24.03.2022 |
Guidelines (400.41 KB)
Guidelines |
| Guidelines on the Tax Treatment of Income of Medical Practitioners (Specialist Doctors) in Private Hospitals Whether Assessed Under an Individual or a Company |
16.03.2022 |
Guidelines (312.68 KB) |
| Guidelines On The Application Procedure For A Special Deduction In Respect Of A Qualifying Research And Development Activity
* Superseded by amended guidelines dated 26.06.2023 |
29.12.2021 |
Guidelines (654.70 KB) |
| Guidelines On The Income Tax Treatment For Bank Or Development Financial Institution Which Adopt Malaysian Financial Reporting Standard 9 – Financial Instruments
*English Version Only |
11.11.2021 |
Guidelines (620.05 KB)
Appendix 1 (89.26 KB)
Appendix 2 (395.57 KB) |
| Guidelines on Applying for a Deduction Under Section 34(6)(h) of the Income Tax Act 1967 for the Purpose of Income Tax Computation
* Superseded by amended guidelines dated 15.09.2025 |
08.06.2021 |
Guidelines (291.50 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Malaysia Under Subsection 44(6) of the Income Tax Act 1967 for Religious School Building Funds
* Superseded by amended guidelines dated 28.01.2026 |
28.04.2021 |
Guidelines (401.08 KB)
Form (97.42 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for School Building Funds |
28.04.2021 |
Guidelines (365.35 KB)
Form (492.32 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for School Public Contribution Funds (TSUWAS) |
28.04.2021 |
Guidelines (323.43 KB)
Form (64.17 KB) |
| Guidelines on Applications for Income Tax Exemption by Eligible Religious Institutions or Organisations Under the Income Tax (Exemption) Order 2020 [P.U.(A) 139/2020] |
25.03.2021 |
Guidelines (268.25 KB)
Form (50.29 KB) |
| Guidelines on Incentive Claims for the Upstream Petroleum Industry Under the Petroleum (Income Tax) Act 1967 (Amendment)
*Superseded by guidelines dated 22.07.2026 |
30.12.2020 |
Guidelines (243.44 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(11D) of the Income Tax Act 1967 for Waqf
*Superseded by guidelines dated 07.07.2026 |
08.10.2020 |
Guidelines (437.78 KB)
Form (104.63 KB)
Example (216.48 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(11D) of the Income Tax Act 1967 for Endowment Funds
*Superseded by guidelines dated 01.07.2026 |
06.10.2020 |
Guidelines (489.43 KB)
Form (40.32 KB)
Example (170.49 KB) |
| Guidelines on the Deduction of Expenditure Relating to Secretarial Fees and Tax Filing Fees from the Year of Assessment 2020 |
18.09.2020
11.05.2021 |
Guidelines (251.87 KB)
Revised (286.84 KB) |
| Guidelines On The Application Procedure For A Special Deduction In Respect Of A Qualifying Research And Development Activity
* Superseded by amended guidelines dated 29.12.2021 |
13.08.2020 |
Guidelines (638.08 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Malaysia Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds
* Superseded by amended guidelines dated 16.07.2026 |
15.07.2020 |
Guidelines
Form (381.72 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Welfare and Education Funds |
15.07.2020 |
Guidelines (286.11 KB)
Form (481.57 KB) |
| Guidelines on Stamp Duty on Instruments of Transfer of Shares for Shares Not Listed on Bursa Malaysia Berhad (2019) |
23.06.2020 |
Guidelines (1.12 MB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Purchase Funds |
08.06.2020 |
Guidelines (380.91 KB)
Form (323.16 KB) |
| Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Construction Funds |
08.06.2020 |
Guidelines (351.78 KB)
Form |
| Guidelines On The Application Of Subsections 12(3) And 12(4) Of The Income Tax Act 1967 In Determining A “Place Of Business”
*English Version Only |
21.05.2020 |
Guidelines (465.98 KB) |
| Guidelines on Applications for Approval Under Subsection 44(11C) of the Income Tax Act 1967 for COVID-19 Relief Funds |
05.05.2020 |
Guidelines (278.72 KB) |
| Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967 |
30.01.2020 |
Guidelines (1.03 MB) |
| Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967 |
05.09.2019 |
Guidelines (675.26 KB) |
| Guidelines on Restrictions on the Deductibility of Interest [Section 140C of the Income Tax Act 1967 (ITA 1967)]
*English Version Only |
05.07.2019 |
Guidelines (693.41 KB) |
| Guidelines on Taxable Income Enhancement |
09.04.2019 |
Guidelines (197.72 KB) |
| Guidelines on Applications for Approval of Social Enterprises Under Subsection 44(11C) of the Income Tax Act 1967 (ITA 1967) |
May 2019 |
Guidelines (178.26 KB) |
| Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 1967 |
15.05.2019 |
Guidelines (709.54 KB) |
| Guideline Of Dispute Resolution Proceeding |
01.03.2019 |
Guidelines (320.22 KB) |
| Guidelines on Applications for Stamp Duty Relief Under Section 15 of the Stamp Act 1949 |
26.02.2019 |
Guidelines (298.85 KB) |
| Guidelines on Applications for Stamp Duty Relief Under Section 15A of the Stamp Act 1949 |
26.02.2019 |
Guidelines (312.13 KB) |
| Guidelines On Income Tax Exemption For Religious Institution Or Organization Under The Income Tax (Exemption) Order 2017 [P.U. (A) 52/2017] |
03.10.2018 |
Guidelines (126.98 KB) |
| Guidelines on Real Property Gains Tax (RPGT) |
13.06.2018 |
Guidelines (550.48 KB) |
| Guidelines on Deduction for Expenditure Relating to Secretarial Fees and Tax Filing Fees |
08.02.2017
25.09.2017
17.08.2018 |
Guidelines (170.64 KB)
Revised (102.07 KB)
Revised (170.37 KB) |
| Guidelines on Automatic Double Deduction for Research and Development (R&D) Projects |
02.09.2016 |
Guidelines (173.67 KB) |
| Guidelines On Tax Treatment Related To The Implementation Of MFRS 121 (Or Other Similar Standards)
*English Version Only |
25.07.2015
16.05.2019 |
Guidelines (188.58 KB)
Revised (183.57 KB) |
| Guidelines On The Procedures to Give Effect to the 50% Tax Reduction On Income Derived from Exploration and Exploitation of Petroleum in Malaysia - Thailand
Notification:
Refer to Paragraph 9 (i & ii)
The Technical Division is currently known as Tax Policy Department and The International Tax Division is currently known as Department of International Taxation |
10.06.2015 |
Guidelines (252.14 KB) |
| Guidelines on the Treatment of Single-Tier Dividends and Investment Income from Deferred Annuity Schemes in Actuarial Surplus of Life Funds Transferred to Shareholders’ Funds |
05.05.2015 |
Guidelines (197.97 KB) |
| Mutual Agreement Procedure Guidelines (English Version Only) |
05.12.2014 |
Guidelines (305.70 KB) |
| Guidelines on Incentive Claims for the Upstream Petroleum Industry under the Petroleum (Income Tax) Act 1967
Replaced by the Guidelines on Incentive Claims for the Upstream Petroleum Industry under the Petroleum (Income Tax) Act 1967 (Amendment) dated 30.12.2020 – Refer to Year 2020 |
22.05.2014 |
Guidelines (358.90 KB) |
| Guidelines on the Obligation to Submit Details of Payments to Agents, Dealers or Distributors in Form CP58 for the Purpose of Section 83A of the Income Tax Act 1967 (ITA 1967)
Addendum CP58 |
01.07.2013
15.08.2013 |
Guidelines (696.19 KB)
Addendum CP58 (83.13 KB) |
| Real Property Gains Tax (RPGT) Guidelines (RPGT Act 1976) with Effect from 18 June 2013 |
18.06.2013 |
Guidelines (522.79 KB) |
| Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 140 : Investment Property. (English Version Only) |
04.06.2013 |
Guidelines (143.85 KB) |
| Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 123 : Borrowing Cost. (English Version Only) |
04.06.2013 |
Guidelines (69.51 KB) |
| Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 5 : Non-Current Assets Held for Sale and Discontinued Operations. (English Version Only) |
04.06.2013
22.01.2018 |
Guidelines (145.07 KB)
Revised (104.64 KB) |
| Guidelines On Taxation Of Electronic Commerce (English Version Only) |
01.01.2013 |
Guideline (revised on 13.05.2019) (267.12 KB) |
| Guidelines on Applications for Approval Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds and Sample Regulations for Houses of Worship Management Funds |
01.07.2013 |
Guidelines (183.21 KB)
Sample Regulation (339.05 KB) |
| Guidelines on the Explanation of Exclusion Paragraphs under the Income Tax Rules (Accelerated Capital Allowance)
Notification : This Guidelines has been replaced with the Public Ruling No. 04/2013 dated 15/04/2013. Refer year 2013 |
09.08.2012 |
Guidelines (158.62 KB) |
| Guidelines on Applications for Approval Under Subsection 44(6) of the Income Tax Act 1967 for School Public Contribution Fund
* Superseded by amended guidelines dated 19.03.2026 |
31.07.2012 |
Guidelines (166.93 KB) |
| Guidelines on the Treatment of Single-Tier Dividends in Actuarial Surplus Transferred to Shareholders’ Funds |
27.07.2012 |
Guidelines (184.60 KB) |
| Certification Bodies Under Subparagraph 34(6)(ma) Income Tax Act 1967 |
22.10.2012 |
Guidelines (124.08 KB)
Appendix A (1.37 MB) |
| Guidelines on Preliminary Price Estimation (English Version Only) |
20.07.2012 |
Guidelines (344.50 KB) |
| Guidelines on Deduction of Expenditure Under Paragraphs 34(6)(m) and 34(6)(ma) of the Income Tax Act 1967 for the Purpose of Income Tax Computation
*Superseded by the guidelines dated 30.12.2025 |
06.06.2012 |
Guidelines (86.62 KB) |
| Guidelines on Recognition of Gross Business Income for Property Development under the 10/90 Scheme for Build-Then-Sell Method |
06.06.2012 |
Guidelines (43.17 KB) |
| Guidelines on the Tax Treatment of Maintenance and Management Charges for Common Property Received by Developers, Joint Management Bodies and Management Corporations |
04.06.2012 |
Guidelines (210.38 KB)
Appendix A (65.96 KB) |
| Guidelines and Procedural Guide for Claims of Income Tax and Stamp Duty Exemption on Expenditure Incurred for the Acquisition of Green Building Index Certification |
04.06.2012 |
Guidelines (127.83 KB) |
| Guidelines on the Tax Treatment of Interest Income for the Pawnbroking Industry |
03.06.2011 |
Guidelines (114.06 KB) |
| Income Tax (Transfer Pricing) Rules 2012 |
07.05.2011 |
Guidelines (277.93 KB) |
| Income Tax (Advance Pricing Arrangement) Rules 2012 |
07.05.2011 |
Guidelines (481.99 KB) |
| Guidelines on Types of Serious Diseases for the Purpose of Paragraph 46(1)(g) of the Income Tax Act 1967 |
04.05.2011 |
Guideline, Attachment A (51.26 KB) |
| Guidelines on Tax Deduction for Broadband Subscription Fees |
12.04.2011 |
Guidelines (84.32 KB) |
| Petroleum Income Tax (PITA) Guideline |
03.06.2010 |
Guidelines (272.94 KB) |
| Guidelines on Tax Exemption for Grants or Subsidies and Income of Statutory Authorities |
26.01.2010 |
Guidelines (86.98 KB) |
| Guidelines for Determining the Set-Off Amount on Actuarial Surplus in Life Funds |
05.11.2008 |
Guidelines (40.46 KB) |
| Application for Deduction Under Section 34(6)(ha) of the Income Tax Act 1967 for the Purpose of Income Tax Computation |
02.01.2008 |
Guidelines (1.29 MB)
Attachment I
Attchment II (1.29 MB) |
| Guidelines on Real Estate Investment Trusts or Property Trust Funds (REIT/PTF)
Replaced with the Public Ruling No.9/2012 (26.11.2012) - Refer Year 2012 |
29.06.2005 |
Guidelines (37.68 KB)
CP37E (118.72 KB)
REIT ABC (7.95 KB) |
| Guidelines For Application Of Approval Under Subsection 44(6) Of The Income Tax Act 1967 |
00.01.2005 |
Guidelines (652.41 KB) |
| Guideline - Deduction Under Income Tax (Deductions For Promotion of Export of Higher Education) Rules 2001 - P.U. (A) 185 and (Deductions For Promotion of Export of Higher Education) (Amendment) Rules 2003 - P.U. (A) 261
*Superseded by Guidelines dated 03.07.2026 |
09.12.2004 |
Guidelines (38.75 KB)
Form (38.18 KB) |
| Guidelines For The Application For Approval Under Section 150 of The Income Tax Act 1967 For The Establishment of A Pension Scheme Or An Employees' Provident Fund |
01.09.2004 |
Guidelines (614.29 KB) |
| Application for Approval Under Paragraph 17(1) of Schedule 2 of the Real Property Gains Tax Act 1976 |
28.06.2003 |
Guidelines (25.06 KB) |
| Application for Tax Deduction for Donations to Individuals Suffering from Chronic/Serious Diseases Requiring Financial Assistance |
17.01.2001 |
Guidelines (15.97 KB)
Appendix A (13.06 KB)
Form (10.24 KB) |
| Policy and Guidelines on the Carry Forward of Unabsorbed Accumulated Losses and Capital Allowances (Sections 44(5A)–44(5D) and Paragraphs 75A–75C, Schedule 3 of the Income Tax Act 1967) |
– |
Guidelines (15.07 KB) |
| Potongan Faedah Atas Pinjaman Untuk Pembelian Rumah Kediaman |
– |
Guidelines (35.75 KB) |
| Guidelines on Export Promotion Deductions under Section 41 of the Promotion of Investments Act 1986 and the Income Tax (Deduction for Export Promotion) Rules 2002 [P.U.(A) 115/2002] and 2007 [P.U.(A) 14/2007]
*Superseded by the Public Ruling No.1/2013 (04.02.2013) - Refer Year 2013 |
– |
Guidelines (36.55 KB)
Form (31.85 KB) |
| Application for Deduction Under Section 34(6)(h) of the Income Tax Act 1967 for the Purpose of Income Tax Computation |
– |
Guidelines (93.37 KB)
Attachment I (63.11 KB)
Attchment II (55.38 KB)
Attchment III (94.70 KB) |
| Guidelines and Claim Forms for Professional Fees Incurred for Packaging Design under the Income Tax (Export Promotion) Rules (Amendment) 2001 [P.U.(A) 170] |
– |
Guidelines (54.95 KB)
Form (97.97 KB) |
| Guidelines On the Stamping Of Share Transfer Instruments For Shares That Are Not Quoted On The Kuala Lumpur Stock Exchange. |
– |
Guidelines (125.24 KB) |
| Self Assessment - A Guide For Co-Operative Societies |
– |
Guidelines (174.10 KB) |
