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Legislation

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A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.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
Year 2026
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 3/2026 Bilateral Credit And Unilateral Credit 22.05.2026 Original (250.14 KB)
No. 2/2026 Tax Treatment of Foreign Nationals Exercising Employment in Malaysia 27.03.2026 Original (259.99 KB)
No. 1/2026 Tax Incentive For Returning Expert Programme 16.03.2026 Original (394.03 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 8/2025 Tax Treatment for Micro, Small and Medium Companies 22.12.2025 Original (319.68 KB)
No. 7/2025 Taxation Of A Resident Individual Part 1 - Gifts Or Contributions And Allowable Deductions 05.12.2025 Original (567.80 KB)
No. 6/2025 Taxation of Income From Employment On Board A Ship 10.12.2025 Original (377.44 KB)
No. 5/2025 Construction Contracts 09.12.2025 Original (324.45 KB)
No. 4/2025 Notification of Change of Accounting Period by a Company / Limited Liability Partnership / Trust Body / Co-Operative Society 28.11.2025 Original (572.14 KB)
No. 3/2025 Tax Treatment on Asset-Backed Securitisation 04.11.2025 Original (406.51 KB)
No. 2/2025 Group Relief For Companies 31.07.2025 Original (613.28 KB)
No. 1/2025 Tax Treatment Of Malaysian Ship 15.05.2025 Original (795.99 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 7/2024Co-operative Society31.12.2024Original (341.09 KB)
No. 6/2024Tax Incentive for Organizing Arts, Cultural, Sports and Recreational Activities27.12.2024Original (194.46 KB)
No. 5/2024Tax Incentive For Investment In Bionexus Status Company27.12.2024Original (166.10 KB)
No. 4/2024Taxation Of A Resident Individual Part 1 - Gifts Or Contributions And Allowable Deductions
*Superceded by Public Ruling No. 7/2025 (5.12.2025) – Refer Year 2025		27.12.2024Original (502.32 KB)
No. 3/2024Tax Borne By Employers10.12.2024Original (420.86 KB)
No. 2/2024Investment Holding Company28.05.2024Original (315.27 KB)
No. 1/2024Investment Tax Allowance : Promoted Product under Manufacturing Sector24.01.2024Original (350.66 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 10/2023Pioneer Status Incentive29.12.2023Original (591.99 KB)
No. 9/2023The Deceased Part 1 - Introduction27.12.2023Original (262.38 KB)
No. 8/2023Tax Treatment For A Company That Establishes A Special Purpose Vehicle For The Issuance of Sukuk – Section 60I Income Tax Act 196715.12.2023Original (246.01 KB)
No. 7/2023Taxation of Upstream Petroleum Part 120.11.2023Original (252.19 KB)
No. 6/2023Taxation Of A Resident Individual Part 1 - Gifts Or Contributions And Allowable Deductions
*Superceded by Public Ruling No. 4/2024 (27.12.2024) – Refer Year 2024		20.11.2023Original (503.31 KB)
No. 5/2023Tax Incentive For Approved Food Production Project20.11.2023Original (226.42 KB)
No. 4/2023Investment Tax Allowance – Overview10.11.2023Original (287.96 KB)
No. 3/2023Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable06.11.2023Original (309.81 KB)
No. 2/2023Tax Incentive For Investment In BioNexus Status Company04.10.2023Original (164.47 KB)
No. 1/2023Taxation of Income From Employment On Board A Ship
*Superceded by Public Ruling No. 6/2025 (10.12.2025) - Refer Year 2025		03.10.2023Original (432.03 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 13/2022Commercialisation Of Public Resource-Based Research And Development Findings, Part II – Tax Incentive For Eligible Company29.12.2022Original (425.55 KB)
No. 12/2022Commercialisation Of Public Resource-Based Research And Development Findings, Part I – Tax Incentive For Investor Company29.12.2022Original (286.13 KB)
No. 11/2022Reinvestment Allowance Part II – Agricultural And Integrated Activities27.12.2022Original (514.84 KB)
No. 10/2022Reinvestment Allowance Part I – Manufacturing Activity27.12.2022Original (2.11 MB)
No. 9/2022Property Development23.12.2022Original (618.99 KB)
No. 8/2022Taxation of Limited Liability Partnership23.12.2022Original (223.89 KB)
No. 7/2022Venture Capital Tax Incentives23.12.2022Original (272.70 KB)
No. 6/2022Accelerated Capital Allowance22.12.2022Original (609.14 KB)
No. 5/2022Taxation of a Resident Individual Part II – Computation of Total Income And Chargeable Income09.12.2022Original (1.33 MB)
No. 4/2022Recovery From Persons Leaving Malaysia20.10.2022Original (201.41 KB)
No. 3/2022Taxation Of Foreign Fund Management Company29.07.2022Original (833.82 KB)
Amended (01.09.2022) (753.00 KB)
No. 2/2022Tax Incentive For Organising Conferences In Malaysia29.07.2022Original (192.82 KB)
No. 1/2022Time Limit For Unabsorbed Adjusted Business Losses Carried Forward30.06.2022Original (310.90 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 11/2021Bilateral Credit And Unilateral Credit
*Superceded by Public Ruling No. 3/2026 (22.05.2026) – Refer Year 2026.		31.12.2021Original (535.72 KB)
No. 10/2021Tax Treatment of Research And Development Expenditure Part II - Special Deductions.29.12.2021Original (453.23 KB)
No. 9/2021Private Retirement Scheme29.12.2021Original (338.01 KB)
No. 8/2021Taxation of Partnerships Part II - Computation And Allocation of Income.29.12.2021Original (414.26 KB)
No. 7/2021Taxation of Partnerships Part I - Determination of the Existence of a Partnership.29.12.2021Original (303.27 KB)
No. 6/2021Notification of Change of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co- Operative Society.
*Superceded by Public Ruling No. 4/2025 (28.11.2025) - Refer Year 2025		29.12.2021Original (472.49 KB)
No. 5/2021Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.30.09.2021Original (663.63 KB)
No. 4/2021Taxation Of Income Arising From Settlements.13.08.2021Original (428.13 KB)
No. 3/2021Special Allowances For Small Value Assets21.07.2021Original (523.03 KB)
No. 2/2021Tax Deduction For Sponsoring Arts, Cultural And Heritage Activities.08.07.2021Original (203.93 KB)
No. 1/2021Taxation Of Unit Holders Of Real Estate Investment Trusts / Property Trust Funds.25.05.2021Original (207.22 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2020Tax Incentive For Angel Investor17.11.2020Original (316.07 KB)
No. 11/2020Reinvestment Allowance Part II - Agricultural And Intergrated Activities.
*Superceded by the Public Ruling No. 11/2022 (27.12.2022) - Refer Year 2022		10.11.2020Original (289.97 KB)
No. 10/2020Reinvestment Allowance Part I - Manufacturing Activity
*Superceded by the Public Ruling No. 10/2022 (27.12.2022) - Refer Year 2022		06.11.2020Original (1.93 MB)
Amended (16.04.2021) (1.83 MB)
No. 9/2020Taxation Of Trusts06.11.2020Original (465.83 KB)
No. 8/2020Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.09.10.2020Original (403.66 KB)
No. 7/2020Appeal Against An Assessment And Application For Relief.07.10.2020Original (308.83 KB)
No. 6/2020Tax Treatment Of Research And Development Expenditure Part II – Special Deductions.
*Superceded by the Public Ruling No. 10/2021 (29.12.2021) - Refer Year 2021		13.08.2020Original (350.43 KB)
No. 5/2020Tax Treatment Of Research And Development Expenditure Part I – Qualifying Research And Development Activity.13.08.2020Original (498.61 KB)
No. 4/2020Tax Treatment Of Any Sum Received And A Debt Owing That Arises In Respect Of Services To Be Rendered.16.06.2020Original (264.13 KB)
No. 3/2020Tax Treatment Of Stock In Trade Part II - Withdrawal Of Stock.03.06.2020Original (98.52 KB)
No. 2/2020Tax Treatment Of Stock In Trade Part I - Valuation Of Stock.03.06.2020Original (164.90 KB)
No. 1/2020Tax Incentives For Bionexus Status Companies.22.05.2020Original (396.30 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 12/2019 Tax Treatment Of Foreign Exchange Gains And Losses. 13.12.2019 Original (312.96 KB)
No. 11/2019 Benefits In Kind 12.12.2019 Original (751.49 KB)
No. 10/2019 Withholding Tax On Special Classes Of Income. 10.12.2019 Original (436.07 KB)
No. 9/2019 Residence Status Of Companies And Bodies Of Persons 06.12.2019 Original (258.37 KB)
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 (627.98 KB)
No. 7/2019 Taxation Of Foreign Fund Management Company 03.12.2019 Original (372.63 KB)
No. 6/2019 Tax Treatment On Expenditure For Repairs And Renewals Of Assets 26.11.2019 Original (219.62 KB)
No. 5/2019 Perquisites From Employment 19.11.2019 Original (299.00 KB)
No. 4/2019 Tax Treatment Of Wholly & Partly Irrecoverable Debts And Debt Recoveries 24.09.2019 Original (478.84 KB)
No. 3/2019 Business Expenses In Respect of Disabled Person 08.08.2019 Original (332.50 KB)
No. 2/2019 Director's Liability 14.03.2019 Original (401.28 KB)
No. 1/2019 Professional Indemnity Insurance 18.02.2019 Original (339.09 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2018Income From Letting Of Real Property.19.12.2018Original (543.59 KB)
No. 11/2018Withholding Tax On Special Classes Of Income.
*Superceded by the Public Ruling No. 10/2019 (10.12.2019) - Refer Year 2019		05.12.2018Original (1.06 MB)
No. 10/2018Tax Incentive For Investment In Bionexus Status Company
*Superceded by Public Ruling No. 2/2023 (4.10.2023) - Refer Year 2023		04.12.2018Original (348.78 KB)
No. 9/2018Taxation Of Unit Holders Of Real Estate Investment Trust / Property Trust Funds.
*Superceded by the Public Ruling No. 1/2021 (25.05.2021) - Refer Year 2021		12.10.2018Original (238.11 KB)
No. 8/2018Tax Incentives For Bionexus Status Companies.
*Superceded by the Public Ruling No. 1/2020 (22.05.2020) - Refer Year 2020		09.10.2018Original (482.95 KB)
No. 7/2018Accelerated Capital Allowance
*Superceded by the Public Ruling No. 6/2022 (22.12.2022) - Refer Year 2022		08.10.2018Original (653.79 KB)
No. 6/2018Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable.
*Superceded by Public Ruling No. 3/2023 (06.11.2023) - Refer Year 2023		13.09.2018Original (607.48 KB)
No. 5/2018Taxation Of A Resident Individual Part II - Computation Of Total Income And Chargeable Income.
*Superceded by the Public Ruling No. 5/2022 (09.12.2022) - Refer Year 2022		13.09.2018Original (485.25 KB)
No. 4/2018Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions.
*Superceded by the Public Ruling No. 8/2020 (09.10.2020) - Refer Year 2020		13.09.2018Original (983.33 KB)
No. 3/2018Qualifying Expenditure And Computation Of Industrial Building Allowance.12.09.2018Original (378.04 KB)
No. 2/2018Tax Incentive For Returning Expert Programme
*Superceded by the Public Ruling No.1/2026 (16.3.2026) - Refer Year 2026		02.05.2018Original (369.14 KB)
No. 1/2018Disposal Of Plant And Machinery Part II - Controlled Sales.26.02.2018Original (698.93 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2017Appeal Against An Assessment And Application For Relief.
*Example 11 amended on 25.09.2018
*Superceded by the Public Ruling No. 7/2020 (7.10.2020) - Refer Year 2020		29.12.2017Original (262.08 KB)
Amended (25.09.2018) (262.17 KB)
No. 11/2017Residence Status Of Individuals.22.12.2017Original (724.42 KB)
No. 10/2017Reinvestment Allowance Part II - Agricultural And Intergrated Activities.
*Superceded by Public Ruling No. 11/2020 (10.11.2020) - Refer Year 2020		22.12.2017Original (466.90 KB)
No. 9/2017Reinvestment Allowance Part I - Manufacturing Activity
*Superceded by Public Ruling No.10/2020 (06.11.2020) - Refer Year 2020		22.12.2017Original (1.10 MB)
No. 8/2017Professional Indemnity Insurance
*Superceded by Public Ruling No.1/2019 (18.02.2019) - Refer Year 2019		19.12.2017Original (280.62 KB)
No. 7/2017Disposal Of Plant Or Machinery Part I - Other Than Controlled Sales.
*Paragraph 7.4 is amended with the insertion of Example 9 on 06.07.2018		12.12.2017Original (676.87 KB)
Amended (06.07.2018) (732.12 KB)
No. 6/2017Withholding Tax On Income Of A Non-Resident Public Entertainer.12.10.2017Original (621.42 KB)
No. 5/2017Taxation Of Real Estate Investment Trust Or Property Trust Fund.08.09.2017Original (1,006.92 KB)
No. 4/2017Basis Period For A Business Source For Persons Other Than A Company, Limited Liability Partnership, Trust Body And Co-Operative Society.20.07.2017Original (340.81 KB)
No. 3/2017Layanan Cukai Pendapatan Atas Cukai Barang Dan Perkhidmatan Bahagian III – Manfaat Pekerja: CBP Ditanggung Oleh Majikan17.07.2017Original (392.16 KB)
No. 2/2017Layanan Cukai Pendapatan Atas Cukai Barang Dan Perkhidmatan Bahagian II – Perbelanjaan Modal Yang Layak Bagi Tujuan Menuntut Elaun
*Example 8 amended on 12.07.2017		08.06.2017Original (785.67 KB)
Amended (12.07.2017) (819.91 KB)
No. 1/2017Layanan Cukai Pendapatan Atas Cukai Barang Dan Perkhidmatan Bahagian I – Perbelanjaan08.06.2017Original (1.08 MB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2016Taxation of Income From Employment On Board A Ship
*Superceded by Public Ruling No. 1/2023 (3.10.2023) - Refer Year 2023		09.12.2016Original (392.18 KB)
No. 11/2016Tax Borne By Employers
*Superceded by Public Ruling No. 3/2024 (10.12.2024) - Refer Year 2024		08.12.2016Original (725.47 KB)
No. 10/2016Industrial Buildings Part II.05.12.2016Original (416.21 KB)
No. 9/2016Gratuity.23.11.2016Original (456.34 KB)
No. 8/2016Industrial Buildings Part I.23.11.2016Original (486.18 KB)
No. 7/2016Basis Period For Companies Under Liquidation07.10.2016Original (653.90 KB)
No. 6/2016Group Relief For Companies22.08.2016Original (1.20 MB)
No. 5/2016Tax Incentives For Employers Who Provide Child Care Centres.22.08.2016Original (338.71 KB)
No. 4/2016Tax Incentives For Child Care Centre And Kindergarten Operators.09.08.2016Original (611.59 KB)
No. 3/2016Tax Treatment On Interest Income Received By A Person Carrying On A Business.16.05.2016Original (500.47 KB)
No. 2/2016Venture Capital Tax Incentives
*Superceded by the Public Ruling No. 7/2022 (23.12.2022) - Refer Year 2022		09.05.2016Original (441.09 KB)
No. 1/2016Agriculture Allowances.20.01.2016Original (690.24 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2015Recovery From Persons Leaving Malaysia
*Superceded by Public Ruling No.4/2022 (20.10.2022) - Refer Year 2022		17.12.2015Original (271.21 KB)
No. 11/2015Tax Incentive For Angel Investor.
*Superceded by Public Ruling No.12/2020 (17.11.2020) - Refer Year 2020		16.12.2015Original (471.71 KB)
No. 10/2015Investment Holding Company
*Superceded by Public Ruling No.2/2024 (28.05.2024) - Refer Year 2024		16.12.2015Original (784.72 KB)
No. 9/2015Deduction of Interest Expense And Recognition of Interest Income For Loan Transactions Between Related Persons.03.12.2015Original (801.94 KB)
No. 8/2015Loan Or Advances To Director By A Company.30.11.2015Original (572.99 KB)
No. 7/2015Appeal Against An Assessment And Application For Relief.
*Superceded by Public Ruling No.12/2017 (29.12.2017) - Refer Year 2017		22.10.2015Original (499.61 KB)
No. 6/2015Qualifying Expenditure And Computation Of Capital Allowances27.08.2015Original (726.54 KB)
No. 5/2015Taxation of Limited Liability Partnership
*Superceded by Public Ruling No.8/2022 (23.12.2022) - Refer Year 2022		14.08.2015Original (637.75 KB)
No. 4/2015Entertainment Expense.29.07.2015Original (508.54 KB)
No. 3/2015Failure To Furnish Information Within A Stipulated Period.29.07.2015Original (318.09 KB)
No. 2/2015Taxation Of Real Estate Investment Trust Or Property Trust Fund.19.06.2015Original (415.47 KB)
No. 1/2015Club Association Or Similar Institution.12.01.2015Original (321.85 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2014Qualifying Plant and Machinery For Claiming Capital Allowances.31.12.2014Original (297.50 KB)
No. 11/2014Forest Allowances And Expenses Relating to Timber Extraction.31.12.2014Original (244.10 KB)
No. 10/2014Special 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		31.12.2014Original (396.89 KB)
Amended (11.05.2016) (396.81 KB)
No. 9/2014Private Retirement Scheme
*Superceded by Public Ruling No. 9/2021 (29.12.2021) - Refer Year 2021		24.12.2014Original (233.80 KB)
No. 8/2014Basis Period Of A Company, Limited Liability Partnership, Trust Body And Co-operative Society01.12.2014Original (220.54 KB)
No. 7/2014Unit Trust Funds Part II - Taxation Of Unit Trusts.04.11.2014Original (239.98 KB)
No. 6/2014Taxation Of Foreign Fund Management Company
*Superceded by the Public Ruling No. 7/2019 (3.12.2019) - Refer Year 2019		04.09.2014Original (270.88 KB)
No. 5/2014Ownership and Use Of Asset For The Purpose Of Claiming Capital Allowances.27.06.2014Original (489.54 KB)
No. 4/2014Deferred Annuity.24.06.2014Original (344.24 KB)
No. 3/2014Taxation of Limited Liability Partnership
*Superceded by the Public Ruling No. 5/2015 (14.08.2015) - Refer Year 2015		09.05.2014Original (272.26 KB)
No. 2/2014Taxation Of Investors On Income From Foreign Fund Management Company.28.04.2014Original (153.31 KB)
No. 1/2014Withholding 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		23.01.2014Original (393.41 KB)
Amended (27.06.2018) (956.10 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 12/2013 Rescuing Contractor And Developer 17.12.2013 Original (297.35 KB)
No. 11/2013 Pre-Operational Business Expenditure 18.11.2013 Original (271.94 KB)
No. 10/2013 Taxation Of Business Trust. 03.07.2013 Original (268.17 KB)
No. 9/2013 Special Deduction For Expenditure On Treasury Shares. 27.06.2013 Original (307.91 KB)
No. 8/2013 Gratuity.
*Superceded by the Public Ruling No. 9/2016 (23.11.2016) - Refer Year 2016		 25.06.2013 Original (247.82 KB)
No. 7/2013 Unit Trust Funds Part 1 - An Overview. 28.05.2013 Original (227.50 KB)
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 (190.35 KB)
No. 5/2013 Taxation Of Unit Holders Of Unit Trust Funds. 23.05.2013 Original (106.04 KB)
No. 4/2013 Accelerated Capital Allowance
*Paragraph 11.2 was amended on 27 March 2018 (Bahasa Malaysia version only).		 15.04.2013 Original (311.65 KB)
Original (Amended) (389.60 KB)
Appendix A (111.32 KB)
Appendix B (699.32 KB)
No. 3/2013 Benefits In Kind
*Superceded by the Public Ruling No. 11/2019 (12.12.2019) - Refer Year 2019		 15.03.2013 Original (336.33 KB)
No. 2/2013 Perquisites From Employment 28.02.2013 Original (308.19 KB)
No. 1/2013 Deductions For Promotion Of Exports.
*Paragraph 6.2.1 (c) amended on 29.12.2014		 04.02.2013 Original (271.67 KB)
Original (Amended 29.12.2014) (349.09 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2012Share Schemes Benefit For Cross Border Employees.24.12.2012Original (389.15 KB)
No. 11/2012Employee Share Scheme Benefit.13.12.2012Original (402.94 KB)
Original (Amended 14.02.2017)
Appendix A, B & C (807.06 KB)
No. 10/2012Tax Treatment Of Malaysian Ship13.12.2012Original (301.63 KB)
No. 9/2012Taxation Of Real Estate Investment Trusts / Property Trust Funds.
*Superceded by the Public Ruling No. 2/2015 (19.06.2015) - Refer Year 2015		26.11.2012Original (361.94 KB)
No. 8/2012Real Estate Investment Trusts / Property Trust Funds - An Overview.02.11.2012Original (285.77 KB)
No. 7/2012Taxation 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		29.10.2012Original (171.29 KB)
No. 6/2012Reinvestment Allowance12.10.2012Original (482.53 KB)
No. 5/2012Club Association Or Similar Institution.
*Superceded by the Public Ruling No. 1/2015 (12.01.2015) - Refer Year 2015		25.06.2012Original (222.23 KB)
No. 4/2012Deduction For Loss Of Cash And Treatment of Recoveries.01.06.2012Original (106.98 KB)
No. 3/2012Appeal Against An Assessment.
*Superceded by the Public Ruling No. 7/2015 (22.10.2015) - Refer Year 2015		04.05.2012Original (105.70 KB)
No. 2/2012Foreign Nationals Working In Malaysia - Tax Treaty Relief.03.05.2012Original (205.69 KB)
No. 1/2012Compensation For Loss Of Employment.27.01.2012Original (203.74 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 12/2011Tax Exemption On Employment Income Of Non-Citizen Individuals Working For Certain Companies In Malaysia.20.12.2011Original (178.35 KB)
No. 11/2011Bilateral Credit And Unilateral Credit
Contoh 5- Langkah (i) telah dipinda pada 24.01.2017
*Superceded by Public Ruling No. 11/2021 (31/12/2021) - Refer Year 2021		20.12.2011Original (160.48 KB)
Original (Amended 24.01.2017) (476.12 KB)
No. 10/2011Gratuity.
*Superseded by the Public Ruling No.8/2013 (25.06.2013) - Refer Year 2013		05.12.2011Original (344.43 KB)
No. 9/2011Co-operative Society
*Superceded by Public Ruling No. 7/2024 (31/12/2024) - Refer Year 2024		16.11.2011Original (218.73 KB)
No. 8/2011Foreign Nationals Working In Malaysia - Tax Treatment.
*Superceded by Public Ruling No. 2/2026 (27 March 2026) - Refer Year 2026		16.11.2011Original (200.28 KB)
No. 7/2011Notification 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		23.08.2011Original (266.27 KB)
No. 6/2011Residence Status Of Individuals.16.05.2011Original (133.84 KB)
No. 5/2011Residence Status Of Companies And Bodies Of Persons.
*Superceded by the Public Ruling No. 9/2019 (6.12.2019) - Refer Year 2019		16.05.2011Original (106.21 KB)
No. 4/2011Income From Letting Of Real Property.10.03.2011Original (260.79 KB)
No. 3/2011Investment Holding Company
*Superseded by the Public Ruling No.10/2015 (16.12.2015) - Refer Year 2015		10.03.2011Original (258.99 KB)
No. 2/2011Interest Expense and Interest Restriction.07.02.2011Original (628.38 KB)
No. 1/2011Taxation of Malaysian Employees Seconded Overseas.07.02.2011Original (549.83 KB)
REF. NOPublic Ruling TitleTarikh DikeluarkanNotes
No. 2/2010Allowable Pre-Operational And Pre-Commencement of Business Expenses.
*Superseded by the Public Ruling No.11/2013 (18.11.2013) - Refer Year 2013		03.06.2010Original (98.71 KB)
No. 1/2010Withholding Tax on Income Under Paragraph 4(f).19.04.2010Original (97.48 KB)
No. 2/2004Benefits 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 (41.40 KB)
3rd Addendum (82.84 KB)
2nd Addendum (30.34 KB)
Tambahan 1 (53.08 KB)
Original (180.23 KB)
No. 4/2005Withholding 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 (48.84 KB)
Tambahan 1 (70.51 KB)
Original (92.30 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 3/2009 Professional Indemnity Insurance Superseded by the Public Ruling No.8/2017 (19.12.2017) - Refer Year 2017 30.07.2009 Original (74.43 KB)
No. 2/2009 Construction Contracts 22.05.2009 Original (148.59 KB)
No. 1/2009 Property Development *Superceded by the Public Ruling No. 9/2022 (23.12.2022) - Refer Year 2022 22.05.2009 Original (466.99 KB) Original (Amended 16.05.2016) (1.47 MB)
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 (50.13 KB) 2nd Addendum (101.92 KB) Addendum (60.77 KB) Original (73.62 KB)
No. 6/2005 Trade Association 01.07.2009 08.12.2005 Addendum (204.40 KB) Original (74.32 KB)
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 (51.79 KB) Original (70.85 KB)
No. 2/2004 Benefits In Kind Refer year 2010 for addendum 17.04.2009 3rd Addendum (82.84 KB)
No. 3/2005 Living Accommodation Benefit Provided for the Employee by the Employer 05.02.2009 11.08.2005 Addendum (76.86 KB) Original (65.07 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 3/2008 Entertainment Expense.
*Superceded by the Public Ruling No.4/2015 (29.07.2015) - Refer Year 2015.		 22.10.2008 Original (93.50 KB)
No. 2/2008 Reinvestment Allowance
*Replaced with the Public Ruling No.6/2012 (12.10.2012) - Refer Year 2012.		 03.04.2008 Original (153.47 KB)
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 (58.81 KB)
No. 5/2004 Double Deduction Incentive on Research Expenditure 03.04.2008
30.12.2004		 Addendum (65.40 KB)
Original (388.58 KB)
No. 2/2005 Computation of Income Tax Payable by a Resident Individual. 03.01.2008
06.07.2006
06.06.2005		 2nd Addendum (65.31 KB)
Addendum (54.16 KB)
Original (581.70 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 4/2005 Withholding Tax on Special Classes of Income.
Refer year 2010 for addendum		 30.11.2007 Addendum (70.51 KB)
No. 1/2006 Perquisites From Employment
Refer year 2009 for addendum.		 30.08.2007 Addendum (60.77 KB)
No. 1/2003 Tax Treatment relating to Leave Passage. 23.08.2007
05.08.2003		 Addendum (62.00 KB)
Original (238.06 KB)
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 (60.92 KB)
Original (78.85 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 6/2006 Tax Treatment of Legal and Professional Expenses. 06.07.2006 Original (54.31 KB)
No. 5/2006 Professional Indemnity Insurance
Superseded by the Public Ruling No. 3/2009 (30.07.2009) - Refer year 2009.		 31.05.2006 Original (35.95 KB)
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 (51.11 KB)
No. 3/2006 Property Development Construction Contracts
Superseded by the Public Ruling No. 2/2009 (22.05.2009) and No. 1/2009 (22.05.2009)
- Refer year 2009.		 13.03.2006 Original (237.20 KB)
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 (63.72 KB)
No. 1/2006 Perquisites From Employment
Refer year 2009 for addendum.		 17.01.2006 Original (73.62 KB)
No. 2/2005 Computation of Income Tax Payable by a Resident Individual.
Refer year 2009 for addendum.		 06.07.2006 Addendum (54.16 KB)
No. 2/2004 Benefits In Kind
Refer year 2010 for addendum		 17.01.2006 2nd Addendum (30.34 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 6/2005 Trade Association
Refer year 2009 for addendum.		 08.12.2005 Original (74.32 KB)
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 (52.18 KB)
No. 4/2005 Withholding Tax on Special Classes of Income.
Refer year 2010 for addendum		 12.09.2005 Original (92.30 KB)
No. 3/2005 Living Accommodation Benefit Provided for the Employee by the Employer
Refer year 2009 for addendum.		 11.08.2005 Original (65.07 KB)
No. 2/2005 Computation of Income Tax Payable by a Resident Individual.
Refer year 2009 for addendum.		 06.06.2005 Original (581.70 KB)
No. 1/2005 Computation of Total Income for Individual. 05.02.2005 Original (752.89 KB)
No. 2/2004 Benefits In Kind
Refer year 2010 for addendum		 20.05.2005 Addendum (53.08 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 5/2004 Double Deduction Incentive on Research Expenditure
Refer year 2009 for addendum.		 30.12.2004 Original (388.58 KB)
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 (535.29 KB)
No. 3/2004 Entertainment Expense.
Superseded by the Public Ruling No. 3/2008 (22.10.2008)
- Refer year 2008.		 08.11.2004 Original (78.85 KB)
No. 2/2004 Benefits In Kind
Refer year 2010 for addendum		 08.11.2004 Original (180.23 KB)
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 (119.24 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 2/2003 "Key-Man" Insurance. 30.12.2003 Original (48.70 KB)
No. 1/2003 Tax Treatment relating to Leave Passage.
Refer year 2007 for addendum.		 05.08.2003 Original (238.06 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
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 (102.93 KB)
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 (107.96 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
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 (85.51 KB)
No. 6/2001 Basis Period For A Business Source
(Individuals & Persons other than Companies / Co-Operatives).		 30.04.2001 Original (91.38 KB)
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 (94.04 KB)
No. 4/2001 Basis Period For A Non-Business Source
(Individuals & Persons other than Companies).		 30.04.2001 Original (54.59 KB)
No. 3/2001 Appeal Against An Assessment.
Refer year 2009 for addendum.		 18.01.2001 Original (70.85 KB)
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 (179.97 KB)
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 (76.36 KB)
No. 6/2000 Keeping Sufficient Records (Persons other than Companies & Co-operatives). 30.6.2001 Revised (9.28 KB)
No. 5/2000 Keeping Sufficient Records (Individuals & Partnerships). 30.6.2001 Revised (72.89 KB)
No. 4/2000 Keeping Sufficient Records (Companies & Co-operatives). 30.6.2001 Revised (64.06 KB)
REF. NO Public Ruling Title Tarikh Dikeluarkan Notes
No. 8/2000 Wilful Evasion of Tax and Related Offences. 30.12.2000 Original (33.41 KB)
No. 7/2000 Providing Reasonable Facilities And Assistance. 16.06.2000 Original (8.14 KB)
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 (9.28 KB)
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 (16.21 KB)
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 (9.28 KB)
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 (20.51 KB)
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 (22.47 KB)
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 (5.71 KB)