Circulars to Members

• circular 1-2005
• circular 3-2005
• circular 4-2005
• circular 5-2005
• circular 6-2005
• circular 7-2005
• circular 8-2005
• circular 9-2005
• circular 10-2005
• circular 11-2005
• circular 12-2005
• circular 13-2005
• circular 14-2005
• circular 15-2005
• circular 16-2005
• circular 5-2004 IRB Guidelines
• circular 7-2004
• circular 9-2004
• circular 10-2004
• circular 11-2004
• circular 12-2004

• Garis_Panduan_PITA (03.06.2010) NEW!
• Application Procedures and Criteria for Financing Forest Plantation Project NEW!
• Guidelines on RPGT NEW!
• Guidelines on tax exemption of grant and income of statutory bodies NEW!
• GPHDN 2-2009 Procedure for application of tax clearance letter for companies
• GPHDN 1-2009 Information required for payment of taxes
• GPHDN 3-2009 Application for temporary release from stoppage order
• Guidelines for Application of Pioneer Status by Software Development Company
• Guidelines for Application of Pioneer Status or ITA by Medical Device Testing Laboratory
• Guidelines for Application of Pioneer Status or ITA by Forest Plantation Company
• Guidelines on Section 34(6)(ha)
• Guidelines and Procedures on Incentives for Provision of Energy Efficiency Services
• Guidelines on Incentives for Last Mile Network Facilities Provider for Broadband
• GP on set-off of Actuarial Surplus from Life Fund
• Guidelines on Unabsorbed losses and CA carried forward
• GPHDN 01-2008 Utilisation of Companies' Income Tax Credit as Set Off
• GPHDN 02-2008 Furnishing of Estimate Tax Payable Lower Than Specified Under S 107C(3)
• GPHDN 03-2008 Remission of Increase in Tax
• Tax Audit Framework
• Tax Investigation Framework
• Guideline on Tax Treatment for Offshore Company Making Elections under S.3A of LOBATA 1990
• Guideline-Deduction for Investment in a Project of Commercialisation of R&D Findings
• Guidelines and Form for Operational HQ
• Guidelines and Procedures for Claiming Deductions for Promotion of Export
• Guidelines for Application of Incentives for Production of Halal Food
• Guidelines for Claiming Deductions for Promotion of Export of Higher Education
• Guidelines for the Annual Certification for Tax Incentives for the Venture Capital Industry
• Guidelines on Application for Deductions under S34(6)(ha) ITA
• Guidelines on Establishment of ICBU (Islamic Bank)
• Guidelines on Establishment of International Islamic Bank
• Guidelines on Income Tax Treatment for Adopting FRS 139
• Guidelines on Real Estate Investment Trusts (REIT) OR Property Trust Funds (PTF)
• Policy and Guidelines on Carry Forward of Unabsorbed CA and Accumulated Losses
• SBL Guidelines 27 Dec 2006
• Tax Guidelines on Securities Borrowing & Lending (SBL)
• Transfer pricing Guidelines

• Allowable Pre-operational and Pre-commencement Business Expenses - PR 2-2010 (030610) NEW!
• Benefits-in-kind – PR 2-2004 (addendum 4) 190410 NEW!
• Withholding tax on Section 4(f) Income PR01-2010 (199419E) NEW!
• Withholding Tax on Special Classes of Income - PR04-05 (add. 2 ) (040110)
• Pequisites From Employment – PR 01-2006 (Addendum 3)
• Professional Indemnity Insurance – PR 03-09
• Trade Association - PR No. 6-2005 (Addendum)
• Trade Association - PR No. 6-2005
• Tax Treatment of Leave Passage - PR No.1-2003 (Addendum)
• Tax Treatment of Leave Passage - PR No.1-2003
• Living Accommodation Benefit Prov For Employee by the Employer - PR No.03
• Employee Share Option Scheme Benefit - PR No.4-2004
• Deduction For Loss of Cash and Treatment of Recoveries - PR No.05-2005
• Deduction for Bad & Doubtful Debts and Treatment of Recoveries - PR No1-2001
• Construction Contracts – PR No. 2-2009
• Property Development – PR No. 1-2009
• Appeal Against Assessment – PR No. 3-2001(Addendum)
• Appeal Against Assessment – PR No. 3-2001
• Benefits-in-kind – PR 02-2004 (addendum 3)
• Benefits-in-kind – PR 02-2004 (addendum 2)
• Benefits-in-kind – PR 02-2004 (addendum 1)
• Benefits-in-kind – PR 02-2004
• Perquisites From Employment PR 01-2006 (Addendum 2)
• Living Accommodation Benefit Provided for the Employee by the Employer 050209 - PR 3-2005 (Add)
• ENTERTAINMENT EXPENSE PR No: 03-2008
• Entertainment Expense PR No.03-2004
• Income from the Letting for Real Property PR 01-2004 (English)
• Perquisites From Employment PR 01-2006 (addendum)
• Perquisites From Employment PR 01-2006
• Professional Indemnity Insurance PR 05-2006
• Property Development and Construction Contracts PR 03-2006
• Reinvestment Allowance PR 02-2008
• Special Allowances for Small Value Assets - 270308 - PR 01-2008
• Tax Borne by Employers- PR 02-2006
• Tax Treatment Of Legal And Professional Expenses - PR 06-2006
• Withholding Tax on Special Classes of Incomes - PR 04-2005
• Withholding Tax on Special Classes of Incomes - PR 04-2005 (addendum)
• Computation of Income Tax Payable by a Resident Individual - PR 02-2005
• Computation of Income Tax Payable by a Resident Individual - PR 02-2005 (addendum 1)
• Computation of Income Tax Payable by a Resident Individual - PR 02-2005 (addendum 2)
• Double Deduction Incentive on Research Expenditure PR 05-2004
• Double Deduction Incentive on Research Expenditure PR 05-2004 (addendum)
• Guideines on Advance Rulings

• Minutes of Filing Programme Working Group Meeting (DESIRE) 02-2010
• Minutes of dialogue for Post 2010 Budget issues NEW!
• Minutes of Operations Dialogue No. 01-2010 (080210) NEW!
• Minutes of Filing Programme Working Group Meeting (DESIRE) 05-2009
• Minutes of Filing Programme Working Group Meeting (DESIRE) 04-2009
• Minutes of Filing Programme Working Group Meeting (DESIRE) 03-2009
• Minutes of Filing Programme Working Group Meeting (DESIRE No. 2-2009)
• Minutes of Filing Programme Working Group Meeting (DESIRE 05-08) - 151208
• Minutes of Filing Programme Working Group Meeting (DESIRE 01-2009)
• Minutes of Post 2009 Budget Dialogue – 121208
  
• Minutes of Post 2008 Budget Dialogue – Reply to part C  
• Minutes of Post 2008 Budget Dialogue – 141207
• Minutes of Operations Dialogue No. 01/2009
• Minutes of Filing Programme Working Group Meeting (DESIRE 04-08) - 120908
• Minutes of Filing Programme Working Group Meeting (DESIRE 03-08) - 180708
• Minutes of Special Operations Dialogue (Filing of YA 2007 Tax Returns) - 040208
• Minutes of Operations Dialogue 1/2008 - 250208
• Feedback from Technical Department of LHDNM on Operations Dialogue 1/2008
• Summary of Special Operations Dialogue - 040208
• Minutes of Dialogue with Tax Audit Investigation Division - 021003
• Minutes of Tax Audit and Investigation 1-2005 - 100505
• Minutes of Investigations Dialogue - 141206
• Minutes of Tax Audit Dialogue 1-2006 - 141206
• Minutes of Filing Programme Working Group - 140508
• Minutes of Filing Programme Working Group - 250208
• Approval Ltr for 2007 Operations Minutes (on Preparation and submission of Form BE for YA 2006) with amendments
• 3 Discussions on Form BE for YA 2006 - Minutes for 160207 & 2 meetings
• Issues for Tech Dialogue 15 03 2006
• Technical Dialogue 180703 - Minutes

• Direct Tax Legislation Updates for the month of June 2008

• IRB Press Release on Deadline for Submission of Forms C, R, C1, TA, TC and TR for YA2009 NEW!
• IRB Press Release on CP38 NEW!
• IRB Press Release on E-mail Scam - Tax refund NEW!
• Procedures for Refund of Income Tax Paid NEW!
• Penalty for Late Submission of Income Tax Form NEW!
• Press Release - Filing of Tax Returns for Business Sources NEW!
• IRB - reply on filing issues NEW!
• Press Release – Income Tax Relief on Interest on Housing Loan NEW!
• Revised 2010 Filing Programme NEW
• Press Release : Taxpayers’ Month – Year 2010 NEW!
• Additional Information on 2010 Filing Programme NEW!
• Grace Period for Submission of 2009 Form E NEW!
• Malaysia White Listed by OECD NEW!
• Procedures for Application of Tax Resident Status NEW!
• Commitment To Implementing The Internationally Agreed Tax Standard NEW!
• IRB Ltr - EoT for C & R (year ending June 2009)
• MOF -Circular on Stamp Duty 101109
• IRB Notice on BIK 100709
• Unilateral APA Application Form 1
• IRB Ltr on Filing of Return the basis period of which spread over two accounting periods
• Notification of Closure of e-Filing for YA 2008 and 2009
• Certification Bodies under S.34(6)(ma)
• Stamp Duty on Construction Contracts
• Tax Audit Framework (Amendment 2009)
• IRB’s Organisation Chart and Directory
• IRB Ltr on Meal and Daily Allowances
• IRB Ltr on Issue of Tax Clearance Ltr for Dormant Company During Moratorium Period
• IRB Press Release on Refund Cheque
• IRB EOT for e-M and e-BE under TAeF
• Guidance on Exempted Perquisites and Benefits-in-kind – 280409
• IRB Press Release on YA2008 Return Forms
• Form EA 2008 - Concession and Clarification
• Guides to Submission of Tax Return for YA 2008 (Refund Case)
• IRB Ltr on Implementation of Stamping Certificate and Receipt
• IRB Ltr (Blank Form and Branch Dialogue)
• Layout and Explanatory Notes for Form CP 8D
• Format C.P. 8D
• IRB Ltr on Rev 2009 Filing Program- 050209
• Revised 2009 Filing Programme- 050209
• 2008 Indirect Tax Updates
• IRB Ltr on New Revenue Stamp – 290109
• IRB Clarification on Preparation of Helaian Kerja
• Unauthorised Change of YA in Tax Return Form
• Reply on the Parallel Existence of the Single Tier System and Imputation System
• IRB Letter on Deferment of Temporary Closure for e-Filing System
• PUBLIC RELATIONS OFFICERS TO BE CONTACTED FOR INDIVIDUAL / COMPANY TAX CLEARANCE LETTERS
• IRB reply on Operations enquiry
• Filing Deadline for Form R31
• Dato' Hasmah reply on appeal to Form R31
• Letter to Dr Siti Mariam - Parallel existence of Single tier system and imputation system
• Practice Note On Stamp Duty Exemption
• Common Errors in Completing Form C
• Guidelines on Advance Ruling
• Explanatory Notes on Form B Year Assessment 2004
• Filing of Year Assessment 2007 Tax Return in pdf format
• IRB Letter dated 30 May 2008 - Mandarin translation of Form B 2007
• Pengumuman Kelonggaran Tambahan Bayaran Cukai_Ke Atas ESOS
• Preparation and Submission of Form BE for Year Assessment 2006
• Submission of Form BE in pdf for Year Assessment 2006
• Submission of Form C & R for Year Assessment 2006 for Companies with Year Ending 31 March 2006
• Submission of Forms C & R for Year Assessment 2005 for Companies with Year Ending 31 December 2005
• Tax Return Forms for YA 2006 in pdf format
• Extension of time for PCB Payment
• Filing Programme for YA 2005
• CP37E - Account of Deductions from REIT Income Distributed to a NR
• Policy Relating to Accumulated Losses and Unabosorbed Capital Allowances under S44(5A) of ITA
• REIT- Distribution Voucher format
• IRB Ltr on Director's Liability - section 75a