LOGIN
ll
REGISTER
Introduction and Terms of Reference
Technical Developments
– Direct Taxation
Technical Developments
– Indirect Taxation
Practice Developments
Others
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
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
Guidelines
Operational Guidelines on Procedure On Submission Of Amended Return Form (GPHDN 01_2010)
NEW!
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 Capital Allowances and Accumulated Losses (011110)
SBL Guidelines 27 Dec 2006
Tax Guidelines on Securities Borrowing & Lending (SBL)
Transfer pricing Guidelines
Rulings
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 Dialogues
Minutes of Filing Programme Working Group (DESIRE No1-2010)
NEW!
Minutesof Filing Programme Working Group Meeting (DESIRE) 02-2010
NEW!
Minutes of dialogue for Post 2010 Budget issues
Minutes of Operations Dialogue No. 01-2010 (080210)
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 Legislations Updates
Direct Tax Legislation Updates for the month of June 2008
Updates
»
Archive
FAQ on e-Ledger
NEW!
2009 Industrial Productivity Rate for Manufacturing Sector (for RA purposes)
NEW!
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
IRB - reply on filing issues
Press Release – Income Tax Relief on Interest on Housing Loan
Revised 2010 Filing Programme