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Legislation

Guidelines

Operational Guidelines
No. GPHDNTitleDikeluarkan /
Dikemaskini
2/2026Operational Guidelines for Real Property Gains Tax (RPGT) (268.65 KB)17.03.2026
1/2026Operational Guidelines for Special Penalty Treatment Under Section 47A of the Stamp Act 1949 for the 2026 Stamp Duty Special Voluntary Disclosure Programme (266.02 KB)29.06.2026
4/2025Procedure for the Application and Approval of Extensions of Time for the Online Submission of Tax Return Forms (e-Lanjutan Masa) (309.23 KB)29.12.2025
3/2025Guidelines for Applications for Stamping via the Self-Assessment Stamp Duty System (STSDS) (943.17 KB)26.12.2025
2/2025Operational Guidelines for Real Property Gains Tax (RPGT) (228.54 KB)
*These RPGT Operational Guidelines supersede Paragraphs 19–27 of the RPGT Guidelines dated 6 January 2023.”
*Replaced by the Operational Guidelines for Real Property Gains Tax (RPGT) dated 17.03.2026		13.01.2025
1/2025

Implementation of the Tax Compliance Certificate (TCC) for Government Procurement. (567.06 KB)

*FAQ Updated

11.11.2025
4/2024Pilot Implementation of the Tax Compliance Certificate (TCC) for Government Procurement Applications for Works and Consultancy Services (Physical) (Effective from 1 October 2024 to 31 March 2025).
Superseded by GPHDN Bil. 1/2025 dated 25.06.2025		30.09.2024
3/2024Procedure for Submitting Amended Return Forms (516.15 KB)17.07.2024
2/2024Procedure for the Application for an Individual Tax Clearance Letter (SPC) – Original Version (700.57 KB)
Procedure for the Application for an Individual Tax Clearance Letter (SPC) (Amendment) (345.35 KB)		01.04.2024
01.11.2025
1/2024Monthly Tax Deduction Under the Income Tax Rules (Deduction from Remuneration) 1994 [P.U.(A) 507/1994]” (803.47 KB)02.01.2024
3/2023e-Invoice Guideline (876.19 KB) (Version 4.8)
e-Invoice Specific Guideline (1.58 MB) (Version 4.9)		30.08.2026
07.09.2026
2/2023Special Voluntary Disclosure Programme 2.0 (Original Version) (615.87 KB)
Special Voluntary Disclosure Programme 2.0 (Amendment) (613.54 KB)		02.06.2023
22.08.2023
1/2023Issuance of the Tax Compliance Certificate (TCC) for Government Procurement Applications
Superseded by GPHDN Bil. 1/2025 dated 25.06.2025		22.11.2023
1/2022Application for Tax Clearance Letter for Companies, Limited Liability Partnerships and Labuan Entities (420.23 KB)24.05.2022
3/2021Application for Tax Clearance Letter for Companies, Limited Liability Partnerships and Labuan Entities (3.56 MB)
* Superseded by GPHDN Bil. 1/2022 dated 24.05.2022		30.06.2021
2/2021Guideline On Compensation On Late Refund Of Overpayment Of Tax (241.76 KB)21.05.2021
1/2021Submission of Estimated Tax Payable Under Section 107C of The Income Tax Act 1967 (ITA) (872.78 KB)22.12.2020
4/2020Monthly Tax Deduction Under the Income Tax Rules (Deduction from Remuneration) 1994 (703.62 KB)
* Superseded by GPHDN Bil. 1/2024 dated 02.01.2024		17.11.2020
3/2020Imposition of Penalties Under Subsection 112(3) of the Income Tax Act 1967, Subsection 51(3) of the Petroleum (Income Tax) Act 1967, and Subsection 29(3) of the Real Property Gains Tax Act 1976 (112.59 KB)13.08.2020
2/2020Amendment of Tax Estimates (CP204) in the Third Instalment Month Falling Within the 2020 Calendar Year and Deferment of Tax Estimate Payments (CP204 and CP500) Under the 2020 Economic Stimulus Package (ESP) (575.17 KB)12.05.2020
1/2020Procedure On Submission Of Amended Return Form 1994 (229.92 KB)
* Superseded by GPHDN Bil. 3/2024 dated 10.07.2020		06.03.2020
5/2019Imposition of Penalties Under Subsection 112(3) of the Income Tax Act 1967, Subsection 51(3) of the Petroleum (Income Tax) Act 1967, and Subsection 29(3) of the Real Property Gains Tax Act 1976 (111.47 KB)
* Superseded by GPHDN Bil. 3/2020 dated 13.08.2020		16.10.2019
4/2019Procedure for Submitting Amended Return Forms (321.45 KB)
* Superseded by GPHDN Bil. 1/2020 dated 06.03.2020.		30.08.2019
3/2019Procedure for Submitting Amended Return Forms (34.88 KB) (Available in Malay Language Only)
* Superseded by GPHDN Bil. 4/2019 dated 30.08.2019.		22.04.2019
2/2019Application for Tax Clearance Letter for Companies, Limited Liability Partnerships and Labuan Entities (1.51 MB)
* Superseded by GPHDN Bil. 3/2021 dated 30.06.2021.		12.11.2019
1/2019Special Program For Voluntary Disclosure (423.30 KB)24.04.2019
1/2018Special Program For Voluntary Disclosure (Original) (406.47 KB)
Special Program For Voluntary Disclosure (Amended) (408.67 KB)
* Superseded by GPHDN Bil. 1/2019 dated 24.04.2019.		30.11.2018
29.03.2019
3/2016Application for Tax Clearance Letter for Companies, Limited Liability Partnerships(LLP) and Labuan Entities (Labuan Companies and Labuan LLP) (213.92 KB)
* Superseded by GPHDN Bil. 2/2019 dated 12.11.2019.		31.07.2016
1/2016
(AMENDED)		Offer of Penalty Reduction and Remission of Tax Increase (232.34 KB)05.08.2016
2/2016Procedure for the Application for an Individual Tax Clearance Letter (SPC)
* Superseded by GPHDN Bil. 2/2024 dated 01.04.2024.		12.02.2016
1/2016Offer of Penalty Reduction and Remission of Tax Increase (227.82 KB)
Superseded by GPHDN Bil. 1/2016 (AMENDED) dated 05.08.2016		10.02.2016
1/2015Imposition of Penalties Under Subsection 112(3) of the Income Tax Act 1967 (97.97 KB)
* Superseded by GPHDN Bil. 5/2019 dated 16.10.2019.		05.03.2015
1/2014Guideline On Compensation On Late Refund Of Overpayment Of Tax (1.24 MB)
* Superseded by GPHDN Bil. 2/2021 dated 21.05.2021.		15.05.2014
1/2010Procedure for Submitting Amended Return Forms (31.10 KB)
* Superseded by GPHDN Bil. 3/2019 dated 22.04.2019.		30.11.2010
3/2009Application for Temporary Release of Travel Restrictions Under Section 104 of the Income Tax Act 1967 / Section 22 of the Real Property Gains Tax Act 1976 (99.43 KB)17.09.2009
2/2009Procedure for the Application for a Company Tax Clearance Letter (SPC (113.54 KB)
Superseded by GPHDN Bil. 3/2016 dated 31.07.2016		15.09.2009
1/2009Information Required When Making Tax Payments (158.53 KB)11.08.2009
3/2008Remission of Tax Increasw (24.05 KB)02.09.2008
2/2008Submission of a Tax Estimate Lower Than the Minimum Amount Prescribed Under Subsection 107C(3) of the Income Tax Act 196702.09.2008
1/2008Utilisation of Company Income Tax Credit as a Set-Off (29.92 KB)02.09.2008
TitleTarikh Dikeluarkan /
Kemaskini		Garis Panduan / Borang /
Appendix
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 Funds04.09.2026Guidelines (413.93 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)
Malaysia Transfer Pricing Guidelines Controlled Financial Transactions: Intra-Group Loans30.07.2026Guidelines (750.06 KB)
Guidelines on the Capital Gains Tax Exemption for the Disposal of Shares for the Purpose of an Initial Public Offering under P.U.(A) 290/202422.07.2026Guidelines (237.38 KB)
Guidelines on Incentive Claims for the Upstream Petroleum Industry Under the Petroleum (Income Tax) Act 1967 (BM Version Only)22.07.2026Guidelines (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 Funds16.07.2026Guidelines (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 Waqf07.07.2026Guidelines (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 Tinggi03.07.2026Guidelines (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 Endowmen01.07.2026Guidelines (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 194930.06.2026Guidelines (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)19.03.2026Guidelines (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 Funds28.01.2026Guidelines (273.05 KB)
Guidelines on the Tax Treatment of Income Derived by Social Media Influencers14.01.2026Guidelines (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 Computation30.12.2025Guidelines (171.49 KB)
Guidelines on the Imposition of Stamp Duty on Sale and Purchase Instruments and Instruments of Transfer for Movable Property29.12.2025Guidelines (208.03 KB)
Guidelines on Stamp Duty under the Stamp Act 194929.12.2025Guidelines (4.07 MB)
Guidelines on CKM Exemption for Company Restructuring Scheme under P.U.(A) 289/202419.12.2025Guidelines (208.32 KB)
Guidelines on Labuan Trading Activities and Labuan Non-Trading Activities10.12.2025Guidelines (165.13 KB)
Guidelines on the Tax Treatment of Pre-Contract Petroleum Expenditure Under the Petroleum (Income Tax) Act 1967 (PITA)28.11.2025Guidelines (174.15 KB)
Guidelines on the Imposition of Penalty on Late Stamping of Instruments under the Stamp Act 194906.11.2025Guidelines (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

06.11.2025Guidelines (187.73 KB)

Guidelines on Stamp Duty under the Stamp Act 1949

* Superseded by amended guidelines dated 29.12.2025

06.11.2025Guidelines (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 196706.11.2025Guidelines (619.63 KB)
Guidelines on the Substantive Requirements for Qualifying Full-Time Employees for Labuan Entities05.11.2025Guidelines (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”23.10.2025Guidelines (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 196715.09.2025Guidelines (673.85 KB)
Guidelines on Capital Gains Tax for Unlisted Shares21.07.2025Guidelines (383.48 KB)
Malaysia Transfer Pricing Guidelines 202424.12.2024Guidelines (2.00 MB)
Guidelines on Applications for Approval Under Paragraph 17(1) of the Real Property Gains Tax Act 197611.11.2024Guidelines (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

20.08.2024Guidelines (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)20.06.2024Guidelines (389.60 KB)
Guidelines on the Tax Treatment of Hybrid Instruments19.06.2024Guidelines (375.83 KB)
Guidelines on Preliminary Price Estimation (English Version Only)02.04.2024Guidelines (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

27.03.2024Original (203.71 KB)
Amendment (26.04.2024) (161.71 KB)
Guidelines on Capital Gains Tax for Unlisted Shares01.03.2024Guidelines (340.34 KB)
Guidelines on Mutual Agreement Procedure (English Version Only)27.12.2023Guidelines (772.78 KB)
Guidelines on Deduction for Expenditure Relating to Secretarial Fees and Tax Filing Fees from Year of Assessment 202210.11.2023Guidelines (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.

26.06.2023Guidelines (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)22.06.2023Guidelines (486.10 KB)
Guidelines For Tax Treatment On Lease Expenses For Special Assets Under The Petroleum (Income Tax) Act 1967 (PITA)20.06.2023Guidelines (135.87 KB)
Income Tax (Advance Pricing Arrangement) Rules 202329.05.2023Guidelines (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

*Superseded by amended guidelines dated 04.09.2026

28.03.2023Guidelines (199.85 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

06.01.2023Guidelines (967.01 KB)
Guidelines on the Tax Treatment of Income Received from Abroad (Amendment)29.12.2022Guidelines (420.14 KB)
Guidelines on the Tax Treatment of Interest/Profit Expenses Payable to Banks or Financial Institutions During the Moratorium Period28.12.2022Guidelines (399.47 KB)
Guidelines On Tax Treatment For Dormant Labuan Entity31.10.2022Guidelines (319.09 KB)
Guidelines On Tax Treatment Of Digital Currency Transactions26.08.2022Guidelines (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

17.08.2022Guidelines (450.46 KB)
Guidelines on the Tax Treatment of Developers or Management Bodies in Relation to the Maintenance and Management of Buildings and Common Property18.07.2022Guidelines (346.16 KB)
Guidelines on Applications for Stamp Duty Relief Under Sections 15 and 15A of the Stamp Act 194924.03.2022Guidelines (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 Company16.03.2022Guidelines (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

29.12.2021Guidelines (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

11.11.2021Guidelines (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

08.06.2021Guidelines (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

28.04.2021Guidelines (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 Funds28.04.2021Guidelines (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)28.04.2021Guidelines (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]25.03.2021Guidelines (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		30.12.2020Guidelines (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		08.10.2020Guidelines (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		06.10.2020Guidelines (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 202018.09.2020
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

13.08.2020Guidelines (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

15.07.2020Guidelines
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 Funds15.07.2020Guidelines (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)23.06.2020Guidelines (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 Funds08.06.2020Guidelines (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 Funds08.06.2020Guidelines (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

21.05.2020Guidelines (465.98 KB)
Guidelines on Applications for Approval Under Subsection 44(11C) of the Income Tax Act 1967 for COVID-19 Relief Funds05.05.2020Guidelines (278.72 KB)
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 196730.01.2020Guidelines (1.03 MB)
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 196705.09.2019Guidelines (675.26 KB)

Guidelines on Restrictions on the Deductibility of Interest [Section 140C of the Income Tax Act 1967 (ITA 1967)]

*English Version Only

05.07.2019Guidelines (693.41 KB)
Guidelines on Taxable Income Enhancement09.04.2019Guidelines (197.72 KB)
Guidelines on Applications for Approval of Social Enterprises Under Subsection 44(11C) of the Income Tax Act 1967 (ITA 1967)May 2019Guidelines (178.26 KB)
Guideline For Approval Of Director General Of Inland Revenue Under Subsection 44(6) Of The Income Tax Act 196715.05.2019Guidelines (709.54 KB)
Guideline Of Dispute Resolution Proceeding01.03.2019Guidelines (320.22 KB)
Guidelines on Applications for Stamp Duty Relief Under Section 15 of the Stamp Act 194926.02.2019Guidelines (298.85 KB)
Guidelines on Applications for Stamp Duty Relief Under Section 15A of the Stamp Act 194926.02.2019Guidelines (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]03.10.2018Guidelines (126.98 KB)
Guidelines on Real Property Gains Tax (RPGT)13.06.2018Guidelines (550.48 KB)
Guidelines on Deduction for Expenditure Relating to Secretarial Fees and Tax Filing Fees08.02.2017
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) Projects02.09.2016Guidelines (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

Catatan: Rujuk kepada Perenggan 9 (i & ii)
Bahagian Teknikal sekarang dikenali sebagai Jabatan Dasar Percukaian dan Bahagian Antarabangsa sekarang dikenali sebagai Jabatan Percukaian Antarabangsa.

10.06.2015Guidelines (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’ Funds05.05.2015Guidelines (197.97 KB)
Mutual Agreement Procedure Guidelines (English Version Only)05.12.2014Guidelines (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

22.05.2014Guidelines (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 201318.06.2013Guidelines (522.79 KB)
Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 140 : Investment Property. (English Version Only)04.06.2013Guidelines (143.85 KB)
Guidelines For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 123 : Borrowing Cost. (English Version Only)04.06.2013Guidelines (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)01.01.2013Guideline (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 Funds01.07.2013Guidelines (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		09.08.2012Guidelines (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

31.07.2012Guidelines (166.93 KB)
Guidelines on the Treatment of Single-Tier Dividends in Actuarial Surplus Transferred to Shareholders’ Funds27.07.2012Guidelines (184.60 KB)
Certification Bodies Under Subparagraph 34(6)(ma) Income Tax Act 196722.10.2012Guidelines (124.08 KB)
Appendix A (1.37 MB)
Guidelines on Preliminary Price Estimation (English Version Only)20.07.2012Guidelines (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

06.06.2012Guidelines (86.62 KB)
Guidelines on Recognition of Gross Business Income for Property Development under the 10/90 Scheme for Build-Then-Sell Method06.06.2012Guidelines (43.17 KB)
Guidelines on the Tax Treatment of Maintenance and Management Charges for Common Property Received by Developers, Joint Management Bodies and Management Corporations04.06.2012Guidelines (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 Certification04.06.2012Guidelines (127.83 KB)
Guidelines on the Tax Treatment of Interest Income for the Pawnbroking Industry03.06.2011Guidelines (114.06 KB)
Income Tax (Transfer Pricing) Rules 201207.05.2011Guidelines (277.93 KB)
Income Tax (Advance Pricing Arrangement) Rules 201207.05.2011Guidelines (481.99 KB)
Guidelines on Types of Serious Diseases for the Purpose of Paragraph 46(1)(g) of the Income Tax Act 196704.05.2011Guideline, Attachment A (51.26 KB)
Guidelines on Tax Deduction for Broadband Subscription Fees12.04.2011Guidelines (84.32 KB)
Petroleum Income Tax (PITA) Guideline03.06.2010Guidelines (272.94 KB)
Guidelines on Tax Exemption for Grants or Subsidies and Income of Statutory Authorities26.01.2010Guidelines (86.98 KB)
Guidelines for Determining the Set-Off Amount on Actuarial Surplus in Life Funds05.11.2008Guidelines (40.46 KB)
Application for Deduction Under Section 34(6)(ha) of the Income Tax Act 1967 for the Purpose of Income Tax Computation02.01.2008Guidelines (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		29.06.2005Guidelines (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 196700.01.2005Guidelines (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

09.12.2004Guidelines (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 Fund01.09.2004Guidelines (614.29 KB)
Application for Approval Under Paragraph 17(1) of Schedule 2 of the Real Property Gains Tax Act 197628.06.2003Guidelines (25.06 KB)
Application for Tax Deduction for Donations to Individuals Suffering from Chronic/Serious Diseases Requiring Financial Assistance17.01.2001Guidelines (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)

Guidelines on Advance Ruling (198.91 KB)