Legislation

Public rullings
Public rullings

  • A judgement is published to provide direction to the general public and officers of the Malaysian Inland Revenue Board. It specifies the Director General of Inland Revenue’s interpretation of the relevant tax law, as well as the policy and procedure to be followed.
  • A Ruling can be withdrawn in whole or in part by giving notice of withdrawal or by publishing a new ruling that contradicts it.

Malaysia’s Inland Revenue Board’s Chief Executive Officer/Director General Inland Revenue

  • Each relevant paragraph of a Public Ruling takes effect on the same day as the related provisions of the Income Tax Act 1967, Income Tax Exemption Income Orders, or Income Tax Rules. If a concession is granted, the effective date or duration of the concession would be specified in the relevant paragraph.

List of Public Rulings

Year 2021

REF. NO PUBLIC RULING TITLE DATE ISSUED NOTE
No. 11/2021

Bilateral Credit And Unilateral Credit
*This PR has not taken into consideration the Finance Bill 2021

 31.12.2021 Original
No. 10/2021

Tax Treatment of Research And Development Expenditure Part II – Special Deductions

 29.12.2021 Original
No. 9/2021

Private Retirement Scheme

 29.12.2021 Original
No. 8/2021

Taxation of Partnerships Part II – Computation And Allocation of Income

 29.12.2021 Original
No. 7/2021

Taxation of Partnerships Part I – Determination of the Existence of a Partnership

 29.12.2021 Original
No. 6/2021

Notification of Change of Accounting Period By A Company / Limited Liability Partnership / Trust Body / Co- Operative Society

 29.12.2021 Original
No. 5/2021

Taxation Of A Resident Individual Part I – Gifts Or Contributions And Allowable Deductions

 30.09.2021 Original
No. 4/2021

Taxation Of Income Arising From Settlements

 13.08.2021 Original
No. 3/2021

Special Allowances For Small Value Assets

 21.07.2021 Original
No. 2/2021

Tax Deduction For Sponsoring Arts, Cultural And Heritage Activities

 08.07.2021 Original
No. 1/2021

Taxation Of Unit Holders Of Real Estate Investment Trusts / Property Trust Funds

 25.05.2021 Original