The Inland Revenue Board of Malaysia (HASiL) has uploaded the following Public Ruling (PR) on its website.

Public Ruling No.:

Remarks
(Please access the PR for full details)

No. 3/2023

Taxation of a Resident Individual - Part III - Computation of Income Tax and Tax Payable

(Dated: 6 November 2023)

This PR is the 3rd edition and it replaces the PR No. 6/2018 dated 13 September 2018. A list of updates and amendments can be found in paragraph 9 on page 17 of this PR.

This PR must be read together with the:

  • PR No. 5/2021 - Taxation of a Resident Individual Part I - Gift or Contributions and Allowable Deductions; and
  • PR No. 5/2021 - Taxation of a Resident Individual Part II - Computation of Total Income and Chargeable Income.

Reference links:

Reference links:

•  Taxation of a Resident Individual - Part III - Computation of Income Tax and Tax Payable (PR No.3/2023) dated 6 November 2023

•  Taxation of a Resident Individual Part I – Gifts or Contributions and Allowable Deductions (PR No.5/2021) dated 30 September 2021

•  Taxation of a Resident Individual Part II – Computation of Total Income and Chargeable Income (PRNo. 5/2022) dated 9 December 2022

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