Useful Links

Intellectual Property

IRB Public Rulings

IRB Public Ruling No 1/2022: Time Limit For Unabsorbed Adjusted Business Losses Carried Forward

IRB Public Ruling No 2/2022: Tax Incentive For Organising Conferences In Malaysia

IRB Public Ruling No 3/2022: Taxation Of Foreign Fund Management Company

IRB Public Ruling No 4/2022: Recovery From Persons Leaving Malaysia

IRB Public Ruling No 1/2021: Taxation of Unit Holders of Real Estate Investment Trusts/Property Trust Funds

IRB Public Ruling No 2/2021: Tax Deduction for Sponsoring Arts, Cultural and Heritage Activities

IRB Public Ruling No 3/2021: Special Allowances for Small Value Assets

IRB Public Ruling No 4/2021:Taxation of income arising from settlements

IRB Public Ruling No 5/2021: Taxation of a Resident Individual Part I - Gifts or Contributions and Allowable Deductions

IRB Public Ruling No 62021: Notification Of Change Of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co-Operative Society

IRB Public Ruling No 7/2021: Partnerships Taxation Part I – Determination Of The Existence Of A Partnership

IRB Public Ruling No 8/2021: Taxation of Partnerships Part II - Computation And Allocation of Income

IRB Public Ruling No 9/2021: Private Retirement Scheme

IRB Public Ruling No 10/2021:Tax Treatment of Research And Development Expenditure Part II - Special Deductions

IRB Public Ruling No 11/2021: Bilateral Credit And Unilateral Credit. **This PR has not taken into consideration the Finance Bill 2021

IRB Public Ruling No. 01/2020: Tax Incentives for Bionexus Status Companies

IRB Public Ruling No. 02/2020: Tax Treatment of Stock in Trade Part I - Valuation of Stock

IRB Public Ruling No. 03/2020: Tax Treatment of Stock in Trade Part II - Withdrawal of Stock

IRB Public Ruling No. 04/2020: Tax Treatment of Any Sum Received and a Debt Owing That Arises in Respect of Services to be Rendered

IRB Public Ruling No. 05/2020: Tax Treatment of Research and Development Expenditure Part I - Qualifying Research and Development Activity

IRB Public Ruling No. 06/2020: Tax Treatment of Research and Development Expenditure Part II - Special Deductions

IRB Public Ruling No. 07/2020: Appeal Against an Assessment and Application for Relief

IRB Public Ruling No. 08/2020: Taxation of a Resident Individual Part I - Gifts or Contributions and Allowable Deductions

IRB Public Ruling No. 09/2020: Taxation of Trusts

IRB Public Ruling No. 10/2020: Reinvestment Allowance Part I - Manufacturing Activity

IRB Public Ruling No. 11/2020: Reinvestment Allowance Part II - Agricultural and Integrated Activities

IRB Public Ruling No. 12/2020: Tax Incentive for Angel Investor

IRB Public Ruling No. 01/2019: Professional Indemnity Insurance

IRB Public Ruling No. 02/2019: Director\'s Liability

IRB Public Ruling No. 03/2019: Business Expenses in Respect of Disabled Person

IRB Public Ruling No. 04/2019: Tax Treatment of Wholly & Partly Irrecoverable Debts and Debt Recoveries

IRB Public Ruling No. 05/2019: Perquisites from Employment

IRB Public Ruling No. 06/2019: Tax Treatment on Expenditure for Repairs and Renewals of Assets

IRB Public Ruling No. 07/2019: Tax Taxation of Foreign Fund Management Company

IRB Public Ruling No. 08/2019: Notification Of Change Of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co-Operative Society

IRB Public Ruling No. 09/2019: Residence Status Of Companies And Bodies Of Persons

IRB Public Ruling No. 10/2019: Withholding Tax On Special Classes Of Income

IRB Public Ruling No. 11/2019: Benefits In Kind

IRB Public Ruling No. 12/2019: Tax Treatment Of Foreign Exchange Gains And Losses

IRB Public Ruling No. 01/2018: Supply of Commercial Residential Premise - GST

IRB Public Ruling No 2/2018: Tax Incentive for Returning Expert Programme

IRB Public Ruling No 3/2018: Qualifying Expenditure And Computation Of Industrial Building Allowance

IRB Public Ruling No 4/2018: Taxation Of A Resident Individual Part I - Gifts Or Contributions And Allowable Deductions

IRB Public Ruling No 5/2018: Taxation Of A Resident Individual Part II - Computation Of Total Income And Chargeable Income

IRB Public Ruling No 6/2018: Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable

IRB Public Ruling No 7/2018: Accelerated Capital Allowance

IRB Public Ruling No 8/2018: Tax Incentives for Bionexus Status Companies

IRB Public Ruling No 9/2018: Taxation of Unit Holders of Real Estate Investment Trusts/Property Trust Funds

IRB Public Ruling No 10/2018: Tax Incentive for Investment in Bionexus Status Company

IRB Public Ruling No 11/2018: Withholding Tax on Special Classes of Income

IRB Public Ruling No. 1/2017: Income Tax Treatment of Goods and Services Tax Part I - Expenses

IRB Public Ruling No. 2/2017: Income Tax Treatment of Goods and Services Tax Part II - Qualifying Expenditure for Purposes of Claiming Allowances

IRB Public Ruling No. 3/2017: Income Tax Treatment of Goods and Services Tax Part III - Employee Benefits: GST Borne by an Employer

IRB Public Ruling No. 4/2017: Basis Period for a Business Source for Persons Other Than a Company, Limited Liability Partnership, Trust Body and Co-Operative Society

IRB Public Ruling No. 5/2017: Taxation of Real Estate Investment Trust or Property Trust Fund

IRB Public Ruling No. 6/2017: Withholding Tax on Income of a Non-Resident Public Entertainer

IRB Public Ruling No. 7/2017: Disposal of Plant or Machinery Part I - other than Controlled Sales (BM)

IRB Public Ruling No. 1/2016: Agriculture Allowances

IRB Public Ruling No. 2/2016: Venture Capital Tax Incentives

IRB Public Ruling No. 3/2016: Tax Treatment on Interest Income Received by a Person Carrying on a Business

IRB Public Ruling No. 4/2016: Tax Incentives For Child Care Centre And Kindergarten Operators

IRB Public Ruling No. 6/2016: Group Relief for Companies

IRB Public Ruling No. 7/2016: Basis Period for Companies under Liquidation

IRB Public Ruling No. 8/2016: Industrial Buildings Part I

IRB Public Ruling No. 9/2016: Gratuity

IRB Public Ruling No. 10/2016: Industrial Buildings Part II

IRB Public Ruling No. 11/2016: Tax Borne by Employers

IRB Public Ruling No. 12/2016: Taxation of Income from Employment on Board a Ship

IRB Public Ruling No. 1/2015: Club, Association or Similar Institution

IRB Public Ruling No. 2/2015: Taxation of Real Estate Investment Trust or Property Trust Fund

IRB Public Ruling No. 3/2015: Failure to Furnish Information Within a Stipulated Period

IRB Public Ruling No. 4/2015: Entertainment Expense

IRB Public Ruling No. 5/2015: Taxation of Limited Liability Partnership

IRB Public Ruling No. 6/2015: Qualifying Expenditure and Computation of Capital Allowances

IRB Public Ruling No. 7/2015: Appeal Against an Assessment and Application for Relief

IRB Public Ruling No. 8/2015: Loan or Advances to Director by a Company

IRB Public Ruling No. 9/2015: Deduction of Interest Expense and Recognition of Interest Income for Loan Transactions between Related Persons

IRB Public Ruling No. 10/2015: Investment Holding Company

IRB Public Ruling No. 11/2015: Tax Incentive for Angel Investor

IRB Public Ruling No. 12/2015: Recovery from Persons Leaving Malaysia

IRB Public Ruling No. 1/2014: Withholding Tax on Special Classes of Income

IRB Public Ruling No. 2/2014: Taxation of Investors on Income from Foreign Fund Management Company

IRB Public Ruling No. 3/2014: Taxation of Limited Liability Partnership

IRB Public Ruling No. 4/2014: Deferred Annuity

IRB Public Ruling No. 5/2014: Ownership And Use Of Asset For The Purpose Of Claiming Capital Allowances

IRB Public Ruling No. 6/2014: Taxation of Foreign Fund Management Company

IRB Public Ruling No. 7/2014: Unit Trust Funds. Part II - Taxation Of Unit Trusts

IRB Public Ruling No. 8/2014: Basis Period of a Company, Limited Liability Partnership, Trust Body and Co-operative Society

IRB Public Ruling No. 9/2014: Private Retirement Scheme

IRB Public Ruling No. 10/2014: Special Allowances for Small Value Assets

IRB Public Ruling No. 11/2014: Qualifying Plant and Machinery for Claiming Capital Allowances

IRB Public Ruling No. 12/2014: Qualifying Plant and Machinery for Claiming Capital Allowances

MAVCOM - Malaysian Aviation Commission

Guidelines on Aviation Service Market Definition

Guidelines on Anti-Competitive Agreements

Guidelines on Abuse of Dominant Position

Guidelines on Substantive Assessment of Mergers

Guidelines on Notification and Application Procedure for an Anticipated Merger or a Merger

Guidelines on the Determination of Financial Penalties

Guidelines on Leniency Regime

MyCC Guidelines

MyCC news release on financial penalties and leniency regime guidelines

Guidelines on Financial Penalties

Guidelines on Leniency Regime

Securities Commission Guidelines

Securities Commission

Guidelines on Real Estate Investment Trusts

Securities Commission releases Guiding Principles on Business Continuity

Minimum Wages

Minimum Wages Portal

SST General Guides

Proposed Sales Tax Rates for Various Goods

Sales Tax Industry Guide

Service Tax Industry Guide

Industry Guide - Information Technology Services

Others

Asian International Arbitration Centre

Human Rights Commission of Malaysia

Companies Commission

SOCSO

EPF

Malaysia Goods & Services Tax (GST)

Personal Data Protection (PDPA)

Singapore Statutes Online

Malaysian Code On Corporate Governance

Hebahan Berkaitan Prosedur Baharu Pengeluaran Cabutan Daftar Alamat JPN.KP13