Technical & Operational Guidelines

Technical Guidelines

Guidelines and Procedures for Claiming Deductions for Promotion of Exports

Guidelines and Procedure for Claiming Professional Fees Incurred on Packaging Design

Guidelines for Claiming Deduction for Export of Higher Education

Guidelines for Application of Approval under Section 44(6) of the Income Tax Act 1967 (the Act)

Guidelines on Real Estate Investment Trusts or Property Trust Funds (REIT/PTF)

Guidelines on the Stamping of Shares Transfer Instruments for Shares that are not Quoted on the Kuala Lumpur Stock Exchange

Guidelines for the Application for the Approval under Section 150 of the Act for the Establishment of the Pension Fund or an Employees' Provident Fund

Infrastructure Expense Guideline

List of Certification Bodies Under Subparagraph 34(6)(ma) of the Act

Research & Development Guideline

Self Assessment - A Guide for Co-Operative Societies

Tax Guides for Individual

Transfer Pricing Guidelines

Dasar dan Garis Panduan untuk Membenarkan Kerugian Terkumpul dan Elaun Modal yang Tidak di Serap di Bawa ke Hadapan (In Malay Language only)

Garis Panduan bagi Menentukan Amaun Set-Off atas Lebihan Actuari dalam Dana Hayat (In Malay Language only)

Memohon Potongan di Bawah Seksyen 34(6)(c) Akta Cukai Pendapatan 1967 bagi Maksud Pengiraan Cukai Pendapatan (In Malay Language only)

Permohonan Potongan Cukai bagi Sumbangan Derma Kepada Individu yang Menghidap Penyakit Kronik / Serius yang Memerlukan Bantuan Kewangan (In Malay Language only)

Permohonan Untuk Mendapatkan Kelulusan di Bawah Perenggan 17(1) Jadual 2 Akta Cukai Keuntungan Harta Tanah 1976 (In Malay Language only)

Potongan Faedah Atas Pinjaman untuk Pembelian Rumah Kediaman (In Malay Language only)


Operational Guidelines

GPHDN 1/2008: Utilisation of Companies' Income Tax Credit as Set off (Date of issue: 2 September 2008)

GPHDN 2/2008: Furnishing of Estimate of Tax Payable Less than the Minimum Amount Specified under Subsection 107C(3) of the Act (Date of issue: 2 September 2008

GPHDN 3/2008: Remission of Increase in Tax (Date of issue: 2 September 2008)



Other Guidelines

Guidelines on Advance Rulings (Effective 1 January 2007)

Guidelines on the Income Tax Treatment From Adopting FRS 139 - Financial Instruments: Recognition and Measurement (Applicable to Financial Institution only

Guidelines on the Tax Treatment for Offshore Company which make election under s 3A of the Labuan Offshore Business Activity Tax Act 1990 (Date of issue: April 2008)


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