Public Ruling Malaysia 2018
1 2014 withholding tax on special classes of income last amended on 27 june 2018.
Public ruling malaysia 2018. This page contains a national calendar of all 2018 public holidays for malaysia. A ruling is issued for the purpose of providing guidance for the public and officers of the inland revenue board of malaysia. The inland revenue board irb of malaysia issued public ruling pr no.
These dates may be modified as official changes are announced so please check back regularly for updates. Objective the objective of this public ruling pr is to explain the computation of income tax and the tax payable by an individual who is resident in malaysia. 12 2018 inland revenue board of malaysia date of publication.
8 oktober 2018 inland revenue board of malaysia page 1 of 19 1. 13 september 2018 page 1 of 14 1. Scroll down to view the national list or choose your state s calendar.
7 2018 date of publication. 6 2018 inland revenue board of malaysia date of publication. Objective the objective of this public ruling pr is to explain the tax treatment on qualifying plant and machinery for the purpose of claiming accelerated capital allowances.
Relevant provisions of the law. 11 2018 withholding tax on special classes of income pr 11 2018 the inland revenue board of malaysia irbm has uploaded on its website the pr 11 2018 issued on 5 december 2018 which supersedes the previous public ruling no. Public ruling accelerated capital allowance no.
Lembaga hasil dalam negeri malaysia tarikh kuat kuasa setiap perenggan yang relevan di dalam ketetapan umum adalah tarikh kuat kuasa peruntukan peruntukan yang berkaitan dalam akta cukai pendapatan 1967 perintah pengecualian cukai pendapatan atau kaedah kaedah cukai pendapatan. 11 2018 on 5 december 2018 which supersedes the previous guidance on nonresident withholding tax on special classes of income pr no. 19 december 2018 director general s public ruling section 138a of the income tax act 1967 ita provides that the director general of inland revenue is empowered to make a public ruling in relation to the application of any provisions of the ita.
1 2014 last amended on 27 june 2018. Stay up to date with the latest tax news rates and commentary anytime anywhere. 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.
12 september 2018 professional firms and associations are permitted to duplication of any material in this public ruling for a published by inland revenue board of malaysia first edition. Malaysia public holidays 2018.