"A ruling is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board of Malaysia. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.

A Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it."

The effective date of each relevant paragraph in a Public Ruling follows the effective date of the related provisions in the Income Tax Act 1967, Income Tax Exemption Income Orders or Income Tax Rules. Where a concession is given, the effective date or period of the concession would be mentioned in the respective paragraph where necessary.

Latest Public Rulings

Go to www.hasil.gov.my for further details.