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

• GP on set-off of Actuarial Surplus from Life Fund NEW!
• Guidelines on Unabsorbed losses and CA carried forward NEW!
• 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 Advance Ruling
• 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

• ENTERTAINMENT EXPENSE PR No: 03-2008 NEW!
• Entertainment Expense PR No.03-2004
• Income from Letting of Real Property PR 01-2004
• 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 04-08) - 120908 NEW!
• 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 Clarification on Preparation of Helaian Kerja NEW!
• Unauthorised Change of YA in Tax Return Form NEW!
• Reply on the Parallel Existence of the Single Tier System and Imputation System NEW!
• 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
• 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