The Inland Revenue Board of Malaysia (HASiL) has uploaded the following Public Rulings (PRs) on its website.
| Public Ruling No.: |
Remarks |
|
No. 6/2023 Taxation of a Resident Individual - Part 1 - Gifts or Contributions and Allowable Deductions (Dated: 20 November 2023) |
This PR is the 5th edition and it replaces the PR No. 5/2021 dated 30 September 2021. A list of updates and amendments can be found in paragraph 7 on page 53 of this PR. |
|
No. 7/2023 Taxation of Upstream Petroleum - Part 1 (Dated: 20 November 2023) |
The PR provides an explanation and interpretation in relation to the taxation of upstream petroleum in Malaysia form the perspective of the Petroleum (Income Tax) Act 1967 [PITA] and the sope of taxation thereunder. |
Reference links:
• Taxation of a Resident Individual - Part 1 - Gifts or Contributions and Allowable Deductions (PRNo. 6/2023)
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