Director General's Public Rulings

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Source: www.hasil.org.my

05 May 2008

Year 2008

 

 

No

Subject of Public Ruling

Issued / Updated

2/2008

Reinvestment Allowance

03.04.2008

1/2008

Special Allowances for small Value Assets

27.03.2008

Year 2006

 

 

No

Subject of Public Ruling

Issued / Updated

6/2006

Tax Treatment of Legal and Professional Expenses

06.07.2006

5/2006

Professional Indemnity Insurance

31.05.2006

4/2006

Valuation of Stock In Trade and Work In Progress Part I

31.05.2006

3/2006

Property Development & Construction Contracts

13/03/2006

2/2006

Tax Borne by Employers

17.01.2006

1/2006

Perquisites from Employment

17.01.2006

1/2006 Addendum

Perquisites from Employment

30.08.2007

Year 2005

 

 

No

Subject of Public Ruling

Issued / Updated

6/2005

Trade Association

08.12.2005

5/2005

Deduction for Loss of Cash and Treatment of Recoveries

14.11.2005

4/2005

Withholding Tax on Special Classes of Income

12.09.2005

4/2005 Addendum

Withholding Tax on Special Classes of Income

30.11.2007

3/2005

Living Accommodation Benefit Provided for the Employee by the Employer

11.08.2005

2/2005

Computation of Income Tax Payable by a Resident
Individual

06.06.2005

2/2005 Addendum

Computation of Income Tax Payable by a Resident Individual

06.07.2006

2/2005 Addendum

Computation of Income Tax Payable by a Resident Individual

03.01.2008

1/2005

Computation of Total Income for Individual

05.02.2005

Year 2004

 

 

No

Subject of Public Ruling

Issued / Updated

5/2004

Double Deduction Incentive on Research Expenditure

30.12.2004

5/2004 Addendum

Double Deduction Incentive on Research Expenditure

03.04.2008

4/2004

Employee Share Option Scheme Benefit

09.12.2004

3/2004

Entertainment Expense

08.11.2004

3/2004 Addendum

Entertainment Expense

23.08.2007

2/2004

Benefits-In-Kind

08.11.2004

2/2004 1st Addendum

Benefits-In-Kind

20.05.2005

2/2004
2nd Addendum

Benefits-In-Kind

17.01.2006

1/2004

Income from Letting of Real Property

30.06.2004

Year 2003

 

 

No

Subject of Public Ruling

Issued / Updated

2/2003

"Key-Man" Insurance

30.12.2003

1/2003

Tax Treatment relating to Leave Passage

05.08.2003

1/2003 Addendum

Tax Treatment relating to Leave Passage

23.08.2007

Year 2002

 

 

No

Subject of Public Ruling

Issued / Updated

2/2002

Allowable Pre-operational & Pre-commencement Of Business Expenses For Companies

08.07.2002

1/2002

Deduction For Bad & Doubtful Debtsand Treatment Of Recoveries

02.04.2002

Year 2001

 

 

No

Subject of Public Ruling

Issued / Updated

7/2001

Basis Period For Business & Non-Business Sources (Companies)

30.04.2001

6/2001

Basis Period For A Business Source (Individuals & Persons other than Companies / Co-Operatives)

30.04.2001

5/2001

Basis Period For A Business Source (Co-Operatives)

30.04.2001

4/2001

Basis Period For A Non-Business Source (Individuals & Persons other than Companies)

30.04.2001

3/2001

Appeal Against An Assessment

18.01.2001

2/2001

PComputation Of Initial & Annual Allowances In Respect Of Plant & Machinery

18.01.2001

1/2001

Ownership Of Plant And Machinery For The Purpose Of Claiming Capital Allowances

18.01.2001

Year 2000

 

 

No

Subject of Public Ruling

Issued/ Updated

8/2000

Wilful Evasion of Tax and Related Offences

30.12.2000

7/2000

Providing Reasonable Facilities And Assistance

16.06.2000

6/2000

Keeping Sufficient Records (Persons other than Companies & Co-operatives) - Revised

30.06.2001

6/2000

Keeping Sufficient Records (Persons other than Companies & Co-operatives)

01.03.2000

5/2000

Keeping Sufficient Records (Individuals & Partnerships)- Revised

30.06.2001

5/2000

Keeping Sufficient Records (Individuals & Partnerships)

01.03.2000

4/2000

Keeping Sufficient Records (Companies & Co-operatives) - Revised

30.06.2001

4/2000

Keeping Sufficient Records (Companies & Co-operatives)

01.03.2000

3/2000

Basis Period for a Business Source (Individuals & Persons other than Companies & Co-operatives)

01.03.2000

2/2000

Basis Period for a Business Source (Companies & Co-operatives)

01.03.2000

1/2000

Basis Period for a Non-business Source

01.03.2000