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134
B13 PUBLIC RULINGS

Ruling No. Name and Content of Ruling Issued/
Updated
Effective Date/Year
of Assessment (Y/A)
10/2013 Taxation of Business Trust 3 Jul 2013
9/2013 Special Deduction for Expenditure on Treasury Shares 27 Jun 2013
8/2013 Gratuity 25 Jun 2013
7/2013 Unit Trust Funds Part 1 An Overview 28 May 2013
6/2013 Unit Trust Funds Part II Taxation of Unit Trusts 23 May 2013
5/2013 Taxation of Unit Holders of Unit Trust Funds 23 May 2013
4/2013 Accelerated Capital Allowance 15 Apr 2013
3/2013 Benefits In Kind 15 Mar 2013
2/2013 Perquisites from Employment 28 Feb 2013
1/2013 Deductions for Promotion of Exports 4 Feb 2013
12/2012 Share Schemes Benefit for Cross Border Employees 24 Dec 2012
11/2012 Employee Share Scheme Benefit 13 Dec 2012
10/2012 Tax Treatment of Malaysian Ship 13 Dec 2012
9/2012 Taxation of Real Estate Investment Trusts/ Property
Trust Funds
26 Nov 2012
8/2012 Real Estate Investment Trusts/ Property Trust Funds
An Overview
2 Nov 2012
7/2012 Taxation of Unit Holders of Real Estate Investment
Trusts/ Property Trust Funds
29 Oct 2012
6/2012 Reinvestment Allowance 12 Oct 2012
5/2012 Clubs, Associations or Similar Institutions 25 Jun 2012
4/2012 Deduction for Loss of Cash and Treatment of Recoveries 1 Jun 2012
3/2012 Appeal Against an Assessment 4 May 2012
2/2012 Foreign Nationals Working in Malaysia Tax Treaty
Relief
3 May 2012
1/2012 Compensation for Loss of Employment 27 Jan 2012 Y/A 2012 onwards
12/2011 Tax Exemption on Employment Income of Non-Citizen
Individuals Working for Certain Companies in Malaysia
20 Dec 2011 Y/A 2011 onwards
11/2011 Bilateral Credit and Unilateral Credit 20 Dec 2011 Y/A 2011 onwards
10/2011 Gratuity 5 Dec 2011 Y/A 2011 onwards
9/2011 Co-operative Society 16 Nov 2011 Y/A 2011 onwards
LIST OF PUBLIC RULINGS
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135
Ruling No. Name and Content of Ruling Issued/
Updated
Effective Date/Year
of Assessment (Y/A)
8/2011 Foreign Nationals Working in Malaysia 16 Nov 2011 Y/A 2011 onwards
7/2011 Notification of Change in Accounting Period of a
Company / Trust Body/ Co-operative Society
23 Aug 2011 Y/A 2012 onwards
6/2011 Residence Status of Individuals 16 May 2011 Y/A 2011 onwards
5/2011 Residence Status of Companies and Bodies of Persons 16 May 2011 Y/A 2011 onwards
4/2011 Income from Letting of Real Property 10 Mar 2011 Y/A 2011 onwards
3/2011 Investment Holding Company 10 Mar 2011 Y/A 2006 onwards
2/2011 Interest Expense and Interest Restriction 7 Feb 2011 Y/A 2011 onwards
1/2011 Taxation of Malaysian Employees Seconded Overseas 7 Feb 2011 Y/A 2011 onwards
2/2010 Allowable Pre-Operational and Pre-Commencement of
Business Expenses
3 Jun 2010 Y/A 2010 onwards
1/2010 Withholding Tax on Income under Paragraph 4(f) 19 Apr 2010 1 Jan 2009
2/2004 Benefits-In-Kind Fourth Addendum 19 Apr 2010 Superseded by
Public Ruling
3/2013
4/2005 Withholding Tax on Special Classes of Income Second
Addendum
4 Jan 2010
3/2009 Professional Indemnity Insurance 30 Jul 2009 Y/A 2008 onwards
2/2009 Construction Contracts 22 May 2009 Y/A 2006 onwards
1/2009 Property Development 22 May 2009 Y/A 2006 onwards
1/2006 Perquisites from Employment Third Addendum 30 Jul 2009 Superseded by
Public Ruling
2/2013
1/2006 Perquisites from Employment Second Addendum 25 Feb 2009 Superseded by
Public Ruling
2/2013
6/2005 Trade Association Addendum 1 Jul 2009 Y/A 2009 onwards
3/2001 Appeal Against an Assessment Addendum 18 May 2009 Superseded by
Public Ruling
3/2012
2/2004 Benefits-In-Kind Third Addendum 17 Apr 2009 Superseded by
Public Ruling
3/2013
3/2005 Living Accommodation Benefit Provided for the
Employee by the Employer Addendum
5 Feb 2009 Y/A 2009 onwards
3/2008 Entertainment Expenses 22 Oct 2008 Y/A 2008 onwards
2/2008 Reinvestment Allowance 3 Apr 2008 Replaced with
Public Ruling
6/2012
1/2008 Special Allowances for Small Value Assets 27 Mar 2008 Y/A 2006 onwards
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136
Ruling No. Name and Content of Ruling Issued/
Updated
Effective Date/Year
of Assessment (Y/A)
5/2004 Double Deduction Incentive on Research Expenditure
Addendum
3 Apr 2008 Y/A 2008
2/2005 Computation of Income Tax Payable by a Resident
Individual Second Addendum
3 Jan 2008
4/2005 Withholding Tax on Special Classes of Income
Addendum
30 Nov 2007 2 Sep 2006
1/2006 Perquisites from Employment Addendum 30 Aug 2007 Superseded by
Public Ruling
2/3013
1/2003 Tax Treatment relating to Leave Passage Addendum 23 Aug 2007 Y/A 2007
3/2004 Entertainment Expense Addendum 23 Aug 2007 Superseded
6/2006 Tax Treatment of Legal and Professional Expenses 6 Jul 2006 Y/A 2006 onwards
5/2006 Professional Indemnity Insurance 31 May 2006 Superseded
4/2006 Valuation of Stock in Trade and Work in Progress Part I 31 May 2006 Y/A 2006 onwards
3/2006 Property Development and Construction Contracts 13 Mar 2006 Superseded
2/2006 Tax Borne by Employers 17 Jan 2006 Y/A 2005 onwards
1/2006 Perquisites from Employment 17 Jan 2006 Superseded by
Public Ruling
2/2013
2/2005 Computation of Income Tax Payable by a Resident
Individual Addendum
6 Jul 2006 Y/A 2006 onwards
2/2004 Benefits-In-Kind Second Addendum 17 Jan 2006 Superseded by
Public Ruling
3/2013
6/2005 Trade Association 8 Dec 2005 Y/A 2005 onwards
5/2005 Deduction for Loss of Cash and Treatment of Recoveries 14 Nov 2005 Replaced with
Public Ruling
4/2012
4/2005 Withholding Tax on Special Classes of Income 12 Sep 2005 12 Sep 2005
3/2005 Living Accommodation Benefit Provided for the
Employee by the Employer
11 Aug 2005 Y/A 2005 onwards
2/2005 Computation of Income Tax Payable by a Resident
Individual
6 Jun 2005 Y/A 2004 onwards
1/2005 Computation of Total Income for Individual 5 Feb 2005 Y/A 2004 onwards
2/2004 Benefits-In-Kind Addendum 20 May 2005 Superseded by
Public Ruling
3/2013
5/2004 Double Deduction Incentive on Research Expenditure 30 Dec 2004 Y/A 2005 onwards


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137
Ruling No. Name and Content of Ruling Issued/
Updated
Effective Date/Year
of Assessment (Y/A)
4/2004 Employee Share Option Scheme Benefit 9 Dec 2004 Replaced with
Public Ruling
11/2012
3/2004 Entertainment Expense 8 Nov 2004 Superseded
2/2004 Benefits-In-Kind 8 Nov 2004 Superseded by
Public Ruling 3/2013
1/2004 Income from Letting of Real Property 30 Jun 2004 Superseded
2/2003 Key-Man Insurance 30 Dec 2003 Y/A 2004 onwards
1/2003 Tax Treatment relating to Leave Passage 5 Aug 2003 Y/A 2003 onwards
2/2002 Allowable Pre-operational & Pre-commencement of
Business Expenses for Companies
8 Jul 2002 Superseded
1/2002 Deduction for Bad & Doubtful Debts and Treatment of
Recoveries
2 Apr 2002 Y/A 2002 onwards
7/2001 Basis Period for Business & Non-Business Sources
(Companies)
30 Apr 2001 Y/A 2001 onwards
6/2001 Basis Period for a Business Source (Individuals &
Persons other than Companies/ Co-operatives)
30 Apr 2001 Y/A 2001 onwards
5/2001 Basis Period for a Business Source (Co-operatives) 30 Apr 2001 Y/A 2001 onwards
4/2001 Basis Period for a Non-Business Source (Individuals &
Persons other than Companies)
30 Apr 2001 Y/A 2001 onwards
3/2001 Appeal Against an Assessment 18 Jan 2001 Superseded by
Public Ruling 3/2012
2/2001 Computation of Initial & Annual Allowances in respect of
Plant & Machinery
18 Jan 2001 Y/A 2000 Current
Year Basis (CYB)
onwards
1/2001 Ownership of Plant and Machinery for the Purpose of
Claiming Capital Allowances
18 Jan 2001 Y/A 2000 (CYB)
onwards
6/2000 Keeping Sufficient Records (Persons other than
Companies & Co-operatives) Revised
30 Jun 2001 Y/A 2001 onwards
5/2000 Keeping Sufficient Records (Individuals & Partnerships)
Revised
30 Jun 2001 Y/A 2001 onwards
4/2000 Keeping Sufficient Records (Companies & Co-
operatives) Revised
30 Jun 2001 Y/A 2001 onwards
8/2000 Wilful Evasion of Tax and Related Offences 30 Dec 2000 1 Jan 2001
7/2000 Providing Reasonable Facilities and Assistance 16 Jun 2000
6/2000 Keeping Sufficient Records (Persons other than
Companies & Co-operatives)
1 Mar 2000 Superseded
5/2000 Keeping Sufficient Records (Individuals & Partnerships) 1 Mar 2000 Superseded
4/2000 Keeping Sufficient Records (Companies & Co-
operatives)
1 Mar 2000 Superseded
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138

Ruling No. Name and Content of Ruling Issued/
Updated
Effective Date/Year
of Assessment (Y/A)
3/2000 Basis Period for a Business Source (Individuals &
Persons other than Companies & Co-operatives)
1 Mar 2000 Superseded
2/2000 Basis Period for a Business Source (Companies & Co-
operatives)
1 Mar 2000 Superseded
1/2000 Basis Period for a Non-business Source 1 Mar 2000 Superseded

The above public rulings may be downloaded from the Inland Revenue Boards website at
http://www.hasil.gov.my under the heading Law & Regulation Public Rulings.