Kwai Fatt Tax Research & Consultancy

Public Rulings

Public Rulings 2013
	PR1/2013	Deductions For Promotion Of Exports
	PR2/2013	Perquisites From Employment
	PR3/2013	Benefits In Kind
	PR4/2013	Accelerated Capital Allowance with Appendix A and Appendix B

Public Rulings 2012
	PR1/2012	Compensation For Loss Of Employment (Date of issue: 27 January 2012)
	PR2/2012	Foreign Nationals Working In Malaysia-Tax Treaty Relief (Date of issue: 3 May 2012)
	PR3/2012	Appeal Against An Assessment (Date of issue: 4 May 2012)
	PR4/2012	Deduction For Loss Of Cash And Treatment Of Recoveries (Date of issue: 1 June 2012)
	PR5/2012	Clubs, Associations Or Similar Institutions (Date of issue: 25 June 2012)
	PR6/2012	Reinvestment Allowance
	PR7/2012	Taxation Of Unit Holders Of Real Estate Investment Trusts / Property Trust Funds
	PR8/2012	Real Estate Investment Trusts / Property Trusts Funds - An Overview
	PR9/2012	Taxation Of Real Estate Investment Trusts / Property Trust Funds
	PR10/2012	Tax Treatment Of Malaysian Ship
	PR11/2012	Employee Share Scheme Benefit
	PR12/2012	Share Schemes Benefit For Cross Border Employees


Public Rulings 2011
	PR1/2011	Taxation of Malaysian Employees Seconded Overseas (Date of issue: 7 February 2011)
	PR2/2011	Interest Expense and Interest Restriction (Date of issue: 7 February 2011)
	PR3/2011	Investment Holding Company (Date of issue: 10 March 2011)
	PR4/2011	Income from Letting of Real Property (Date of issue: 10 March 2011)
	PR5/2011	Residence Status of Companies and Bodies of Persons (Date of issue: 16 May 2011)
	PR6/2011	Residence Status of Individuals (Date of issue: 16 May 2011)
	PR7/2011	Notification of Change in Accounting Period of A Company / Trust Body / Co-Operative Society (Date of issue: 23 August 2011)
	PR8/2011	Foreign Nationals Working In Malaysia - Tax Treatment (Date of issue : 16 November 2011)
	PR9/2011	Co-Operative Society (Date of issue : 16 November 2011)
	PR10/2011	Gratuity (Date of issue : 5 December 2011) **
	PR11/2011	Bilateral Credit And Unilateral Credit (Date of issue : 20 December 2011) **
	PR12/2011	Tax Exemption On Employment Income Of Non-Citizen Individuals Working For Certain Companies In Malaysia (Date of issue : 20 December 2011) **



Public Rulings 2010
	PR1/2010	Withholding Tax on Income under Paragraph 4(f) (Date of issue: 19 April 2010)
	PR2/2010	Allowable Pre-Operational and Pre-Commencement of Business Expenses (Date of issue: 3 June 2010)

Public Rulings 2009
	PR1/2009	Property Development (Date of issue: 22 May 2009)
	PR2/2009	Construction Contracts (Date of issue: 22 May 2009)
	PR3/2009	Professional Indemnity Insurance (Date of issue: 30 July 2009)

Public Rulings 2008
	PR1/2008	Special Allowances for Small Value Assets (Date of issue: 27 March 2008)
	PR2/2008	Reinvestment Allowance (Date of issue: 3 April 2008)
	PR3/2008	Entertainment Expense (Date of Issue: 22 October 2008)

Public Rulings 2007
	None

Public Rulings 2006
	PR1/2006	Perquisites from Employment (Date of issue: 17 January 2006)
		Addendum to PR1/2006 (Date of issue: 30 August 2007)
		Second Addendum to PR1/2006 (Date of issue: 25 February 2009)
		Third Addendum to PR1/2006 (Date of issue: 30 July 2009)
	PR2/2006	Tax Borne By Employers (Date of issue: 17 January 2006)
	PR3/2006	Property Development & Construction Contracts (Date of issue: 13 March 2006)
	PR4/2006	Valuation of Stock in Trade and Work in Progress (Date of isseu: 31 May 2006)
	PR5/2006	Professional Indemnity Insurance (Date of issue: 31 May 2006)
	PR6/2006	Tax Treatment of Legal and Professional Expenses (Date of issue: 6 July 2006)

Public Rulings 2005
	PR1/2005	Computation of Total Income for Individual (Date of issue: 5 February 2005)
	PR2/2005	Computation of Income Tax Payable by a Resident Individual (Date of issue: 6 June 2005)
		Addendum to PR1/2005 (Date of issue: 6 July 2006)
		Second Addendum to PR1/2005 (Date of issue: 3 January 2008)
	PR3/2005	Living Accommodation Benefit Provided for the Employee by the Employer (Date of issue: 11 August 2005)
		Addendum to PR3/2005 (Date of issue: 5 February 2009)
	PR4/2005	Withholding Tax On Special Classes Of Income (Date of issue: 12 September 2005)
		Addendum to PR4/2005 (Date of issue: 30 November 2007)
		Second Addendum to PR4/2005 (Date of issue: 4 January 2010) **
	PR5/2005	Deduction For Loss Of Cash And Treatment Of Recoveries (Date of issue: 14 November 2005)
	PR6/2005	Trade Association (Date of issue: 8 December 2005)
		Addendum to PR6/2005 (Date of issue: 1 July 2009)

Public Rulings 2004
	PR1/2004	Income From Letting of Real Property (Date of issue: 30 June 2004)
	PR2/2004	Benefits-In-Kind (Date of issue: 8 November 2004)
		Addendum to PR2/2004 (Date of issue:20 May 2005)
		Second Addendum to PR2/2004 (Date of issue: 17 January 2006)
		Third Addendum to PR2/2004 (Date of issue: 17 April 2009)
		Fourth Addendum to PR4/2004 (Date of issue: 19 April 2010) **
	PR3/2004	Entertainment Expense (Date of Issue: 8 November 2004)
		Addendum to PR3/2004 (Date of Issue: 23 August 2007)
	PR4/2004	Employee Share Option Scheme Benefit (Date of Issue: 9 December 2004)
	PR5/2004	Double Deduction Incentive on Research Expenditure (Date of Issue: 30 December 2004)
		Addendum to PR5/2004 (date of issue: 3 April 2008)

Public Rulings 2003
	PR1/2003	Tax Treatment of leave passage (Date of issue: 5 August 2003)
		Addendum to PR1/2003 (Date of Issue: 23 August 2007)
	PR2/2003	“Key-Man” Insurance (Date of issue: 30 December 2003)

Public Rulings 2002
	PR1/2002	Deductions for Bad Debts (Date of issue: 2 April 2002)
	PR2/2002	Allowable Pre-Commencement Business Expenses (Date of issue: 8 July 2002)

Public Rulings 2001
	PR1/2001	Ownership of Plant and Machinery for the Purpose of Claiming Capital Allowances (Date of issue: 18 January 2001)
	PR2/2001	Computation of Initial and Annual Allowances in respect of Plant & Machinery (Date of issue: 18 January 2001)
	PR3/2001	Appeal against an Assessment (Date of issue: 18 January 2001)
		Addendum to PR3/2001 (Date of issue: 18 May 2009)
	PR4/2001	Basis Period for a Non-Business Source (Individuals & Persons other than Companies) (Date of issue: 30 April 2001)
	PR5/2001	Basis Period for a Business Source (Co-operatives) (Date of issue: 30 April 2001)
	PR6/2001	Basis Period for a Business Source (Individuals & Persons other than Companies / Cooperatives) (Date of issue: 30 April 2001)
	PR7/2001	Basis Period for Business & Non-Business Sources (Companies) (Date of issue: 30 April 2001)

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