Chartered Tax Institute of Malaysia Unit B-13-2, Block B, 13th Floor
Megan Avenue II
No.12, Jalan Yap Kwan Seng
50450 Kuala Lumpur
Malaysia
Tel: 6 03-2162 8989
Fax: 6 03-2162 8990
Email: secretariat@ctim.org.my
 
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Technical Developments - Direct Taxation
 
 
 
» Advance Rulings
» Annual Certification for Tax Incentives for the Venture Capital Industry
» Carry forward of accummulated losses and unabsorbed capital allowances
» Claiming Deductions for Promotion Of Export of Higher Education
» Claiming Deductions for Promotion Of Exports
» Deductions under S34(6)(ha) ITA
» Double Deduction for Provision of Infrastructure for Public Use under Section 34(6)(ha)
» Establishment of International Currency Business Unit (Islamic Bank)
» Establishment of International Currency Business Unit (Takaful Operator)
» Establishment of International Islamic Bank
» Furnishing of Estimate of Tax Payable Less Than the Minimum Amount Specified Under S 107C(3)
» Garis Panduan Berkaitan Potongan Cukai Ke Atas Yuran Langganan Jalur Lebar (BROADBAND) (120411)
» Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967 (040511)
» Garis Panduan Cukai Keuntungan Harta Tanah (ACKHT 1976) Mulai 01 Januari 2010 (050511)
» Garis Panduan Menentukan Amaun Set-Off atas Actuarial Surplus dalam Dana Hayat
» Incentive for Commercialisation of Public Sector R&D Findings in Resource Based Industries
» Incentive under PIA 1986 to Generate Energy using Renewable Energy Resources
» Incentive under the PIA 1986 for Providing Energy Conservation or Energy Efficiency Services
» Incentives for Last Mile Network Facilities Provider of Broadband
» Incentives For Production of Halal Food
» Incentives on Medical Device Testing Laboratories
» Incentives on Software Development
» Incentives Under S127 for Approved Food Production Project
» Income Tax Treatment From Adopting FRS 139 Financial Instruments-Recognition and Measurement
» Information Required for Payment of Tax (GPHDN 01-2009)
» IRB - Advance Pricing Arrangement Guidelines 2012 (240712)
» IRB - Certification Bodies Under Subparagraph 34(6)(ma) ITA 1967 (150612)
» IRB - Examples of the Worship Management Fund Regulation (Attachment I) (270912)
» IRB - Guideline for tax treatment on interest income for pawnbroking industry (030611)
» IRB - Guidelines & Procedure for Claiming Exemption on Statutory Inc. & Stamp Duty in respect of Expenses for Acquiring Green Building Index Cert. (040612)
» IRB - Guidelines Clarifying the Non-Application Paragraph in Income Tax (Accelerated Capital Allowances (ACA)) Rules (090812)
» IRB - Guidelines for Gross Income Recognition of Property Development Business using the 10-90 Scheme under the [Build then Sell] Method (060612)
» IRB - Guidelines on Application for Approval of School Fund for Public Donations Under Subsection 44(6) ITA 1967 (310712)
» IRB - Guidelines on Application for Approval of Worship Management Fund Under Subsection 44(6) ITA 1967 (270912)
» IRB - Guidelines on Deduction for Expenses under paragraphs 34(6)(m) & 34(6)(ma), ITA 1967, for Income Tax Computation (060612)
» IRB - Guidelines on Management of Single Tier Dividend in Actuarial Surplus Transferred to Shareholders Fund (270712)
» IRB - Guidelines on Tax Treatment of Maint. & Mgmt. Charges received by Developers, Joint Mgmt. Committee & Mgmt. Corp. in respect of Common Property (040612)
» IRB - List of Certification Bodies S34(6)(ma) (090412)
» IRB - Transfer Pricing Guidelines 2012 (240712)
» IRB - Updated List of Certification Bodies Under S34(6)(ma) of ITA (110711)
» IRB - Updated List of Certification Bodies under Section 34(6)(ma) of ITA (140611)
» IRB Guide Notes On Filling Out Form CP58 (150212)
» List of Certification Bodies Under Subparagraph 34(6)(ma) Income Tax Act 1967 (070211)
» MOF - Treasury Circular No.7-2011 - Guidelines for Provision of Incentives Under the Green Lane Policy (050612)
» Operational Guidelines on Procedure On Submission Of Amended Return Form (GPHDN 01_2010)
» Petroleum Income Tax Act
» Pioneer Status or Income Tax Allowance for Establishment of Forest Plantation
» Prefill of Remuneration Particulars in e-Filing (271211)
» Procedure for Receipt of Income Tax Return Form (150411)
» Procedures and Criteria for Financing Forest Plantation Project
» Procedures for Application of Tax Resident Status
» Real Estate Investment Trusts (REIT) or Property Trust Funds
» Real Property Gains Tax
» Remission of Increase in Tax
» Securities Borrowing and Lending
» Setting Up an Operational Headquarters
» Tax Audit Framework
» Tax Clearance Letter for Companies (GPHDN 02-2009)
» Tax exemption of grant and income of statutory bodies
» Tax Guidelines on Securities Borrowing & Lending
» Tax Incentives for the Venture Capital Industry
» Tax Investigation Framework
» Tax Treatment for Offshore Company which make an Election under S.3A of LOBATA 1990
» Temporary Release from Stoppage Order (GPHDN 03-2009)
» Transfer Pricing Guidelines
» Utilisation of Companies Income Tax Credit as Set Off
» Utilisation of Income Tax Credit
» Wellness Zone In Port Dickson, Negeri Sembilan, Malaysia
 
» Allowable Pre-Operational & Pre-Commencement of Business Expenses for Companies - PR 02-02 (080702) Modofy
» Allowable Pre-operational and Pre-commencement of Business Expenses - PR 02-10 (030610)
» Appeal against an Assessment - PR 03-01 (add. 1) (180509)
» Appeal Against an Assessment - PR3_2012 (040512)
» Appeal against as Assessment - PR 03-01 (180101)
» Basis Period for a Business Source (Co-Operatives) - PR 05-01 (300401)
» Basis Period for a Business Source (Companies & Co-Operatives) - PR 02-00 (010300)
» Basis Period for a Business Source (Individuals & Persons Other Than Companies or Co-Operatives) - PR 03-00 (010300)
» Basis Period for a Business Source (Individuals and Persons Other Than Companies or Co-Operatives) - PR 06-01 (300401)
» Basis Period for a Non-Business Source (Individuals & Persons Other Than Companies) - PR 04-01 (300401)
» Basis Period for a Non-Business Source - PR 01-00 (010300)
» Basis Period for Business & Non-Business Sources (Companies) - PR 07-01 (300401)
» Benefits-in-Kind - PR 02-04 (081104)
» Benefits-in-Kind - PR 02-04 (add. 1) (200505)
» Benefits-in-Kind - PR 02-04 (add. 2) (170106)
» Benefits-in-Kind - PR 02-04 (add. 3) (170409)
» Benefits-in-kind - PR 02-04 (add.4) (190410)
» Bilateral Credit and Unilateral Credit - PR11_2011 (201211)
» Clubs, Associations or Similar Institutions - PR5_2012 (250612)
» Co-Operative - PR9_2011 (161111)
» Compensation For Loss of Employment - PR1_2012 (270112)
» Computation of Income Tax Payable by a Resident Individual - PR 02-05 (060605)
» Computation of Income Tax Payable by a Resident Individual - PR 02-05 (add. 1) (060706)
» Computation of Income Tax Payable by a Resident Individual - PR 02-05 (add.2) (030108)
» Computation of Initial & Annual Allowances in respect of Plant & Machinery - PR 02-01 (180101)
» Computation of Total Income for Individual - PR 01-05 (050205)
» Construction Contract - PR 02-09 (220509)
» Deduction for Bad & Doubtful Destsand Treatment of Recoveries - PR 01-02 (020402)
» Deduction for Loss of Cash and Treatment of Recoveries - PR 05-05 (141105)
» Deduction for Loss of Cash and Treatment of Recoveries - PR4_2012 (010612)
» Double Deduction Incentive on Research Expenditure - PR 05-04 (301204)
» Double Deduction Incentive on Research Expenditure - PR 05-04 (add. 1) (030408)
» Employee Share Option Scheme Benefit - PR 04-04 (091204)
» Employee Share Scheme Benefit - PR11_2012 (131212)
» Employee Share Scheme Benefit - PR11_2012 (131212)
» Entertainment Expense - PR 03-04 (081104) SUPERSEDED
» Entertainment Expense - PR 03-04 (add. 1) (230807) SUPERSEDED
» Entertainment Expense - PR 03-08 (221008)
» Foreign Nationals Working in Malaysia - Tax Treatment - PR8_2011 (161111)
» Foreign Nationals Working In Malaysia - Tax Treaty Relief - PR No.2_2012 (030512)
» Gratuity - PR10_2011 (051211)
» Guideines on Advance Rulings
» Income from Letting of Real Property - PR 01-04 (300604)
» INCOME FROM LETTING OF REAL PROPERTY PR4_2011 (10.3.2011)
» Interest Expense and Interest Restriction - PR2-2011 (070211)
» Investment Holding Company PR3-2011 (100311)
» Investment Holding Company PR3-2011 (Replacement) (061011)
» Keeping Sufficient Records (Companies & Co-Operatives) - PR 04-00 (010300)
» Keeping Sufficient Records (Companies & Co-Operatives) - PR 04-00 (add. 1) (300601)
» Keeping Sufficient Records (Individuals & Partnerships) - PR 05-00 (010300)
» Keeping Sufficient Records (Individuals & Partnerships) - PR 05-00 (add. 1) (300600)
» Keeping Sufficient Records (Persons Other Than Companies or Individuals) - PR 06-00 (010300)
» Keeping Sufficient Records (Persons Other Than Companies or Individuals) - PR 06-00 (add. 1) (300600)
» Key-Man Insurance - PR 02-03 (301203)
» Living Accommodation Benefit Provided for the Employee by the Employer - PR 03-05 (110805)
» Living Accommodation Benefit Provided for the Employee by the Employer - PR 03-05 (add. 1) (050209)
» Notification of Change in Accounting Period of a Company, Trust Body, Co-Operative Society - PR7_2011 (230811)
» Ownership of Plant and Machinery for the Purpose of Claiming Capital Allowances - PR 01-01 (180101)
» Perquisites From Employment - PR 01-06 (170106)
» Perquisites from Employment - PR 01-06 (add. 1) (300807)
» Perquisites from Employment - PR 01-06 (add. 2) (250209)
» Perquisites from Employment - PR 01-06 (add. 3) (300709)
» Professional Indemnity Insurance - PR 03-09 (300709)
» Professional Indemnity Insurance - PR 05-06 (310506) SUPERSEDED
» Property Development - PR 01-09 (220509)
» Property Development and Construction Contracts - PR 03-06 (130306)
» Providing Reasonable Facilities and Assistance - PR 07-00 (160600)
» Real Estate Investment Trusts or Property Trust Funds - An Overview - PR8_2012 (021112)
» Reinvestment Allowance - PR 02-08 (030408)
» Reinvestment Allowance - PR6_2012 (121012)
» Residence Status of Companies And Bodies of Persons PR5_2011 (160511)
» Residence Status of Individuals PR6_2011 (160511)
» Share Schemes Benefit For Cross Border Employees - PR12_2012 (241212)
» Share Schemes Benefit For Cross Border Employees - PR12_2012 (241212)
» Special Allowances for Small Value Assets - PR 01-08 (270308)
» Tax Borne by Employers - PR 02-06 (170106)
» Tax Exemption on Employment Income of Non-Citizen Individuals Working for Certain Companies in Malaysia - PR12_2011 (201211)
» Tax Treatment of Leave Passage - PR 01-03 (050803)
» Tax Treatment of Leave Passage - PR 01-03 (add. 1) (230807)
» Tax Treatment Of Legal And Professional Expenses - PR 06-06 (060706)
» Tax Treatment of Malaysian Ship - PR10_2012 (131212)
» Tax Treatment of Malaysian Ship - PR10_2012 (131212)
» Taxation of Malaysian Employees Seconded Overseas PR1-2011 (070211)
» Taxation of Real Estate Investment Trusts or Property Trust Funds - PR9_2012 (261112)
» Taxation of Real Estate Investment Trusts or Property Trust Funds - PR9_2012 (261112)
» Taxation of Real Estate Investment Trusts or Property Trust Funds - PR9_2012 (261112)
» Taxation of Unit Holders of Real Estate Investment Trusts or Property Trust Funds - PR7_2012 (291012)
» Trade Association - PR 06-05 (081205)
» Trade Association - PR 06-05 (add. 1) (010709)
» Valuation of Stock and Work in Progress Part I - PR 04-06 (310506)
» Wilful Evasion of Tax and Related Offences - PR 08-00 (301200)
» Withholding Tax on Income under Paragraph 4(f) - PR 01-10 (190410)
» Withholding Tax on Special Classes of Income - PR 04-05 (120905)
» Withholding Tax on Special Classes of Income - PR 04-05 (add. 1) (301107)
» Withholding Tax on Special Classes of Income - PR04-05 (add.2) (040110)
 
» IRB Media Release (030112) - Revenue Service Centre in Kuala Langat, Selangor Begins Operations
» IRB Media Release (030112) - Revenue Service Centre in Kuala Langat, Selangor Begins Operations
» IRB Media Release (281212) - Decentralisation of Company Files And Real Property Gains Tax To IRBM Branches In Klang Valley
» IRB Media Release (281212) - Temporary Closure of Kemaman Revenue Service Centre
» IRB Media Release (281212) - Decentralisation of Company Files And Real Property Gains Tax To IRBM Branches In Klang Valley
» IRB Media Release (281212) - Temporary Closure of Kemaman Revenue Service Centre
» IRB Media Release (191212) - Closure of e-Filing System for Year of Assessment 2011
» IRB Media Release (191212) - Closure of e-Filing System for Year of Assessment 2011
» IRB Press Release (141212) - Revenue Service Centre in Kulim, Kedah Begin Operations
» IRB Press Release (141212) - Revenue Service Centre in Kulim, Kedah Begin Operations
» IRB Press Release (231112) - Revenue Service Centre in Besut, Terengganu Begin Operations
» IRB Press Release (231112) - Revenue Service Centre in Besut, Terengganu Begin Operations
» IRB Press Release (231112) - Revenue Service Centre in Besut, Terengganu Begin Operations
» IRB Announcement (231112) - BR1M 2.0 Registration Counters
» IRB Announcement (231112) - BR1M 2.0 Registration Counters
» IRB Announcement (231112) - BR1M 2.0 Registration Counters
» IRB Media Release (081112) - Guilty for False Tax Report
» IRB Media Release (051112) - Re-Branding of Inland Revenue Board Contact Centre Toll Free Line
» MOF Media Release (301012) - BR1M_2.0
» IRB Media Release (311012) - Office & Operations of Sungai Petani, Kedah IRB Branch will Move to New Building
» IRB (171012) - SCAM ALERT - Tax Investigation Visit
» IRB Media Release (121012) - Crime In Taxation
» IRB Media Release (270912) - 2013 Budget Hotline Centre
» IRB Announcement (210912) - Opening of IRB Counter at UTC KL
» IRB Announcement (300812) - Opening of IRB Counter at UTC Malacca
» IRB Media Release (290812) - Avoid Offences under AMLATFA
» IRB Media Release (160812) - Temporary Closure of e-Lejar System
» IRB Media Release (100812) - Issuance of New Transfer Pricing Guidelines and Advance Pricing Guidelines
» IRB Media Release (090812) - Free RSS Feed E-Mail Subscription
» RSS Feed Guidelines for G-mail (available only in Bahasa Melayu) (090812)
» RSS Feed Guidelines for Outlook (available only in Bahasa Melayu) (090812)
» IRB Media Release (010812) - Use of MyCoID in Dealing with Income Tax Matters With IRB
» IRB Media Release (010812) - Pontian Revenue Service Centre Begins Operations
» IRB Media Release (200712) - Service Hours of IRB Office During Ramadhan
» IRB Media Release (190712) - IRB Has Powers to Prosecute Tax Offenders
» IRB Media Release (280612) - 2 Days Left to Submit Form B
» Form CP55C - Cancellation of Power of Company Director to Use e-Filing for Organisation
» Form CP55B - Application Form for e-Filing PIN for Organisation
» List of Companies That Have Been Certified for The Purpose of The Implementation of The Green Lane Policy (050612)
» List of MOF - Owned Companies (Incorporated) (050612)
» IRB - Joint Memorandum on Issues for Post 2012 Budget Dialogue 2 April 2012 (140612)
» IRB (010612) - Announcement on CP58
» IRB Media Release (310512) - Taxpayers Service Month Programme To Be Continued Until 30 June 2012
» List of IRBM Public Relations Officer 2012 (240412)
» IRB Media Release (140512) - IRB Receives 1.89 Million Forms via E-filing
» IRB Media Release (020512) - Receipt of ITRF via e-Filing as at 30 April 2012
» IRB Media Release (27042012) - Payment of Tax Via e-Payment
» IRB Media Release (270412) - IRB To Stay Open This Weekend
» IRB Media Release (240412) - 7 Days Left To Submit Form BE
» IRB & Symantec Media Release (240412) - IRB & Symantec Provide Best Practices for e-Filing & m-Filing
» E-Filing Service Counters Will be Open Until 6.00 pm (230412)
» IRB Announcement - Clarification on Section 83A (100412)
» IRB Media Release (060412) - Beware of Syndicate Collecting False Tax
» IRB Media Release (290312) - IRB Returns Incomplete Income Tax Return Forms
» Business Codes (210312)
» IRB Media Release (220312) - Expedite Tax Refund
» Notification - Criteria on Incomplete Income Tax Return Form (ITRF) (210312)
» IRB Media Release (050312) - Submission of 2012 ITRF
» Filing Programme for Income Tax Return Forms (ITRF) in the Year 2012 (Revised)
» Press Release (270212) - Cyberjaya Revenue Service Center Begins Operations
» Filing Programme For Income Tax Return Forms (ITRF) In The Year 2012 (220212)
» Schedule on General Issue and Submission of Income Tax Return Forms (ITRF) (2012)
» Form_CP58_Excel(150212)
» Form_CP58_PDF(150212)
» IRB Media Release (170112) - e-Filing System
» IRB Media Release (160112) - IRB Branch Offices (Kedah, Kelantan & Terengganu) Will be Closed on 22 January 2012
» IRB Media Release (050112) - Information on BR1M Applicant Not Used for Tax Purposes
» FAQ on Structured Internship Programme (221211)
» IRB Announcement (231211) - 2012 Budget - New S.83A [Clause 16, Finance (No.2) Bill 2011]
» IRB Media Release (121111) - IRB Headquarters Will Be Fully Operational in Cyberjaya on 22 December 2011
» IRB Headquarters Directory (Wisma Hasil Cyberjaya) (121111)
» Media Release (141111) - Upgrading of IRB Data Centre
» IRB Media Release (281011) - IRB Headquarters Will Move To Cyberjaya
» IRB Media Release (311011) - IRB, Johor Bahru Branch Still Cannot Operate Due To Disruptions in Electricity Supply
» IRB Media Release (211011) - IRB, Johor Bahru Branch Cannot Operate Due To Disruptions in Electricity Supply
» IRB Media Release (061011) - IRB 2012 Budget Hotline
» IRB Media Release (300911) - Penalties Imposed For Income Tax Return Form Received After The Prescribed Period Under Subsection 112 (3) Income Tax Act 1967
» IRB Media Release (010811) - IRB Office Services Time In The Ramadhan Month
» IRB Media Release (180711) - Submission of Form C, R, C1, TA, TC & TR for Year of Assessment 2010
» Golden Opportunity For Employers (180711)
» Transfer Pricing Information On Cross Border Transactions Form (120711)
» IRB Letter - Submission of Form CP204 for Small and Medium Enterprises (SMEs) (090611)
» IRB Letter - Notification of implementation of Digital Franking System for payment of stamps duty (210611)
» A Translation Of Inland Revenue Board Of Malaysia’s Payment Receipt (230611)
» IRB Media Release (130611) - Explanation About Monthly Tax Deductions Instruction
» IRB Media Release (010611) - Taxpayer Service Month 2011 continued until 30 June 2011
» IRB Media Release (270411) - Knowledge Worker must obtain approval from Minister
» Form CP57 - Notification of the Demise of Taxpayer
» IRB and Symantec Educate Malaysian Taxpayers on e-Filing Safety
» IRB open on weekends for e-filing
» IRB Letter (150411) - Procedure for Receipt of Income Tax Return Form
» Amendment to Filing Programme for Income Tax Return Forms in Year 2011
» Issuance of individual and partnership income tax return forms for the year of assessment 2010 (170311)
» FALSE E-mail of Refund/Overpaid Tax
» Dividend Voucher (Nov 2010)
» Schedule of General lssue and Submission of ITRF
» Filing Program 2011
» New Business Code (MSIC 2008) (110211)
» IRB's Letter (160810) - Grace Period for 2011
» IRB Media Release (110111) - Issuance of Tax Return for year of assessment 2010
» FAQ on e-Ledger
 
 
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