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Individual
Introduction Individual Income Tax
What is Income Tax?
Who is Taxable ?
When is Taxable?
How to file your Tax?
Why must we pay Tax?
How to submit your ITRF?
Individual Life Cycle
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Basis Period for Company
Tax File Registration
Tax Estimation
Other Situation
Digital Business
e-Daftar
Frequently Asked Question (Company)
SME
Employers
Responsibility of Employer
Guideline
MTD Schedular
Employer (Payroll)-Data Specification
MTD Payment
List Of Software Provider or Employer
Method
Frequently Asked Question
Notifications of New Employee
Termination Of Service
Criteria on Incomplete Form CP21, CP22, CP22A and CP22B Which is Unacceptable
Stamp Duty
Relief From Stamp Duty
Amendments To The Stamps Act 1949
Method of Payment
Responsibility of Solicitors
Penalty
Responsibility of Company Secretary / Registrar
Stamp Duty Order
Stamp Duty Exemption Order & Explanation
RPGT
RPGT Guidelines
Real Property Gains Tax (RPGT) Rates
Disposal Date And Acquisition Date
Disposal Price And Acquisition Price
Determination Of Chargeable Gain / Allowable Loss
EXEMPTION
Disposal Price Deemed To Be Equal To Acquisition Price
Transfer Of Asset Inherited From Deceased Estate
Responsibility Of Disposer And Acquirer
Assessment Of Real Property Gain Tax
Imposition Of Penalties And Increases Of Tax
Cancellation Of Disposal / Sales Transaction
Pegangan Dan Remitan Wang Oleh Pemeroleh (Available in Malay Language Only)
Shares In Real Property Company (RPC)
Procedures For Submission Of Real Property Gains Tax Form
Bayaran Cukai Keuntungan Harta Tanah (Available in Malay Language Only)
Prosedur Bayaran
Tax Agent
Profession As A Tax Agent
Appointment Of Tax Agent By Taxpayer
Consultation With HASiL
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Special Voluntary Disclosure Programme (SVDP) 2.0
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Transfer Pricing Guidelines
CHAPTER I - Preliminary
CHAPTER II - The Arm’s Length Principle
2.1 Meaning Of Arm`s Length Principle
2.2 Guidance In Applying The Arm's Length Principle
2.3 Comparability Analysis
2.4 Factors Determining Comparability
2.4.1 Contractual terms of the transaction
2.4.2 Functional Analysis of Functions Performed, Risks Assumed and Assets Employed
2.4.3 Characteristics of Property or Services
2.4.4 Economic Circumstances
2.4.5 Business Strategies
2.5 Comparability Adjustment
CHAPTER III - Transfer Pricing Methodologies
3.1 Methodologies used in determining arm's length price
3.2 Comparable Uncontrolled Price Method (CUP)
3.3 Resale Price Method (RPM)
3.4 Cost plus Method (CPM)
3.5 Transactional Profit Method
3.6 Transactional Net Margin Method (TNMM)
3.7 Global Formulary Apportionment
CHAPTER IV - Comparability Analysis
CHAPTER V - Business Restructuring
CHAPTER VI - Intragroup Services
CHAPTER VII - Cost Contribution Arrangement (CCA)
CHAPTER VIII - Intangibles
8.1 Identifying Intangibles
8.2 Ownership Of Intangibles And Analyzing Transactions Involving Development, Enhancement, Maintenance, Protection And Exploitation Of Intangibles (DEMPE)
8.2.1 Ownership of Intangibles
8.2.2 Analyzing Transactions Involving Intangibles
8.2.3 Application Of Arm's Length Principle In Transactions Involving Intangibles
8.2.4 Entitlement to the difference between ex-ante and ex-post return
8.2.5 Development and enhancement of marketing intangibles via marketing functions of the local entities
8.2.6 Research, development and process improvement arrangement
8.3 Transactions Involving The Use Or Transfer Of Intangibles
8.4 Supplemental Guidance For Determining Arm's Length Conditions In Cases Involving Intangibles
CHAPTER IX - Intragroup Financing
CHAPTER X - Commodity Transactions
CHAPTER XI - Documentation
11.1 Retention Of Records
11.2 Transfer Pricing Documentation
11.3 Penalty
Mutual Agreement Procedure (MAP)
Multilateral Instrument (MLI)
Non-Resident
Certificate Of Residence
Labuan Branch
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e-Residence
Advance Pricing Arrangement
Foreign Exchange Rate
Incentives
Pioneer Status
Investment Tax Allowance
Infrastructure Allowance
Industrial Adjustment Allowance (IAA)
Double Deduction For Promotion Of Exports
Average Lending Rate Bank Negara Malaysia Schedule Section 140B
Restriction On Deductibility of Interest [Section 140C, Income Tax Act 1967]
International Affairs
Legislation
Act
Public Rulings
Guidelines
Tax Audit
Tax Case
Withholding Tax
Practice Note
Dialog Minutes For Operational & Technical Issues
Offences, Fines and Penalties
Budget
Forms
Criteria on Incomplete ITRF
Schedule On Submission Of Return Forms (RF)
Sample Of Divident Voucher
Return Form (RF) Filing Programme
Return Form (RF) Filing Programme For The Year 2020 (Amendent 3/2020)
Return Form (RF) Filing Programme For The Year 2021
Return Form (RF) Filing Programme For The Year 2021 (Amendment 1/2021)
Return Form (RF) Filing Programme For The Year 2021 (Amendment 2/2021)
Return Form (RF) Filing Programme For The Year 2021 (Amendment 3/2021)
Return Form (RF) Filing Programme For The Year 2021 (Amendment 4/2021)
Return Form (RF) Filing Programme For The Year 2022
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