TaXavvy Issue 10/2018

In this issue:

Public Ruling 11/2018 – Withholding Tax on Special Classes of Income

The Inland Revenue Board has issued Public Ruling 11/2018 - Withholding Tax on Special Classes of Income (“PR 11/2018”) dated 5 December 2018, replacing the earlierPublic Ruling 1/2014 - Withholding Tax on Special Classes of Income (“PR 1/2014”). PR 11/2018 essentially incorporates changes to the law since PR 1/2014 was issued as well as sets out changes in Inland Revenue Board’s positions with respect to certain matters, some of which take immediate effect from the date the new public ruling is published.

TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.

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TaXavvy Issue 10/2018

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23/10/18

TaXavvy Issue 9/2018

This issue covers Public Ruling 7/2018 - Accelerated Capital Allowance, Public Ruling 8/2018 – Tax Incentives for BioNexus Status Companies, Public Ruling 9/2018 - Taxation of Unit Holders of REITs / PTFs

26/09/18

TaXavvy Issue 8/2018

This issue covers Public Ruling 3/2018, New public rulings on taxation of resident individuals, amended guideline on deduction for expenses relating to secretarial fees and tax filing fees and revised guideline on research & development incentives.

07/08/18

TaXavvy Issue 7/2018

This issue covers Capital Allowance for Information and Communication Technology Equipment, Revised Green Technology guidelines, and Revised Real Property Gains Tax guidelines.