Public Ruling 2016 Malaysia

Director general s public ruling section 138a of the income tax act 1967 ita provides that the director general is empowered to make a public ruling in relation to the application of any provisions of the ita.

Public ruling 2016 malaysia. 5 december 2016 page 1 of 11 1. Inland revenue board of malaysia tax borne by employers 11 2016 date of publication. Objective the objective of this public ruling pr is to explain the determination of the basis period for companies under liquidation. 4 defined aggregate income in relation to a year of assessment means.

Inland revenue board of malaysia industrial buildings ii public ruling no. Tempoh asas bagi punca perniagaan bukan perniagaan syarikat telah digantikan dengan ketetapan umum no. Objective the objective of this public ruling pr is to explain the computation of a perquisite relating to income tax of an employee borne by an employer. 6 2016 date of publication.

10 2016 date of publication. A ruling is issued for the purpose of providing guidance for the public and officers of the inland revenue board of malaysia. Wong s income from employment is deemed not derived from malaysia and is therefore not subject to tax in 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.

8 2014 01 12 2014 rujuk tahun 201430 04 2001. The lump sum payment may be described by the employer as. Objective the objective of this public ruling pr is to explain the types of buildings that qualify as industrial buildings under the provisions of paragraph 80 schedule 3 of the. A public ruling is published as a guide for the public and officers of the inland revenue board of malaysia.

8 december 2016 page 1 of 25 1. 9 december 2016 page 5 of 12 makes port calls in malaysia ev ery year for unloading of its cargo and crew change on its voyage. Inland revenue board of malaysia gratuity public ruling no. 22 august 2016 page 2 of 44 3.

A public ruling is published as a guide for the public and officers of the inland revenue board of malaysia. Relevant provisions of the law 2 1 this pr takes into account laws which are in force as at the date this pr is published. It sets out the interpretation of the director general in respect of the particular tax law and the policy as well as the procedure applicable to it. 9 2016 date of publication.

7 october 2016 page 1 of 19 1. 23 november 2016 page 2 of 14 4 2 when an employment ceases the employer may make a lump sum payment in accordance with the terms and conditions of the contract of service.