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TaxationTechnical Guidelines Issued by IRB

The Technical Guidelines listed below are issued by the Inland Revenue Board ("IRB") of Malaysia. Please click on the title of the Technical Guideline to view the full content. 

Date of Issue Title of Technical Guideline
11 Jul 2011 List of Certification Bodies under Subparagraph 34(6)(ma) Income Tax Act 1967 UPDATED
03 Jun 2011 Garis Panduan bagi Layanan Cukai ke atas Pendapatan Faedah bagi Industri Pajak Gadai
(available in Bahasa Malaysia only)
05 May 2011 Garis Panduan Cukai Keuntungan Harta Tanah (ACKHT 1976) Mulai 01 Januari 2010 UPDATED
(available in Bahasa Malaysia only)
04 May 2011 Garis Panduan Berkenaan dengan Jenis Penyakit Serius bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967
(available in Bahasa Malaysia only)
12 Apr 2011 Garis Panduan Berkaitan Potongan Cukai ke atas Yuran Langganan Jalur Lebar (BROADBAND)
(available in Bahasa Malaysia only)
03 Jun 2010 Garis Panduan Cukai Pendapatan Petroleum (PITA)
(available in Bahasa Malaysia only)
26 Jan 2010 Garis Panduan Berkaitan Pengecualian Cukai ke atas Pemberian atau Subsidi (Grant) dan Pendapatan Pihak Berkuasa Berkanun
(available in Bahasa Malaysia only)
05 Nov 2008 Garis Panduan bagi Menentukan Amaun Set-Off atas Lebihan Aktuari dalam Dana Hayat
(available in Bahasa Malaysia only)
02 Jan 2008 (a) Memohon Potongan di bawah Seksyen 34(6)(ha) Akta Cukai Pendapatan 1967 bagi Maksud Pengiraan Cukai Pendapatan

(b) LAMPIRAN I: Garis Panduan Memohon Potongan Seksyen 34(6)(ha) Akta Cukai Pendapatan 1967

(c) LAMPIRAN II: Garis Panduan Memohon Potongan Seksyen 34(6)(ha) Akta Cukai Pendapatan 1967

(available in Bahasa Malaysia only)
29 Jun 2005 (a) Guidelines on Real Estate Investment Trusts or Property Trust Funds (REIT/PTF)

(b) LAMPIRAN A: ABC REIT

(c) LAMPIRAN B: Form CP37E Account of Deductions from Real Estate Investment Trust Income Distributed to a Non-Resident Person
30 Apr 2005 Guidelines for Application of Approval under Subsection 44(6) of the Income Tax Act 1967
09 Dec 2004 Guidelines - Deduction Under Income Tax (Deductions For Promotion of Export of Higher Education) Rules 2001 - P.U. (A) 185 and (Deductions For Promotion of Export of Higher Education) (Amendment) Rules 2003 - P.U. (A) 261

(a) Guidelines for Claiming Deductions for Promotion of Export of Higher Education
(b) FORM LHDN/BT/DD/POE/HE/2004: Deduction under Income Tax (Deductions for Promotion of Export of Higher Education) RULES 2001 – P.U. (A) 185 and (Deductions for Promotion of Export of Higher Education) (Amendment) RULES 2003 – P.U. (A) 261
01 Sep 2004 Guidelines for the Application for Approval under Section 150 of the Income Tax Act 1967 for the Establishment of a Pension Scheme or an Employees' Provident Fund
31 Oct 2003 Self Assessment - A Guide For Co-Operative Societies
02 Jul 2003 Transfer Pricing Guidelines
25 Jun 2003 Permohonan untuk Mendapatkan Kelulusan di bawah Perenggan 17(1) Jadual 2 Akta Cukai Keuntungan Harta Tanah 1976
(available in Bahasa Malaysia only)
17 Jan 2001 Permohonan Potongan Cukai bagi Sumbangan Derma kepada Individu yang Menghidapi Penyakit Kronik/Serius yang Memerlukan Bantuan Kewangan
(available in Bahasa Malaysia only)

(a) Garis Panduan Permohonan Potongan Cukai bagi Sumbangan Derma kepada Individu yang Mengidapi Penyakit Kronik/Serius yang Memerlukan Bantuan Kewangan Kelulusan di bawah Subseksyen 44(6), Akta Cukai Pendapatan 1967
(b) LAMPIRAN A: Jenis-jenis Penyakit Kronik/Serius yang Boleh diberi Pertimbangan bagi Maksud Seksyen 44(6), Akta Cukai Pendapatan 1967
(c) LAMPIRAN B: Borang Permohonan Pengecualian Cukai kepada Penderma-penderma Tunai bagi Individu yang Mengidapi Penyakit Kronik/Serius di bawah Seksyen 44(6), Akta Cukai Pendapatan 1967
30 Nov 2000 Penyelidikan dan Pembangunan (Research and Development)
(available in Bahasa Malaysia only)

(a) Garis Panduan bagi Perbelanjaan Potongan Dua Kali untuk Perbelanjaan Penyelidikan dan Pembangunan di bawah Seksyen 34A, Akta Cukai Pendapatan 1967
(b) BORANG 1 (Sek 34A ACP 1967): Permohonan untuk Projek Penyelidikan yang Diluluskan di bawah Seksyen 34A Akta, Cukai Pendapatan 1967
(c) BORANG 2 (Sek 34A ACP1967): Helaian Kerja - Tuntutan Potongan Dua Kali bagi Perbelanjaan Penyelidikan di bawah Seksyen 34A, Akta Cukai Pendapatan 1967
N/A Dasar dan Garis Panduan Untuk Membenarkan Kerugian Terkumpul dan Elaun Modal Yang Tidak Diserap Dibawa Ke Hadapan (Seksyen 44(5A)-44(5D) dan Perenggan 75A-75C, Jadual 3 Akta Cukai Pendapatan 1967)
(available in Bahasa Malaysia only)
N/A Guidelines - Deduction for Promotion of Exports Provided under Promotion of Investments Act 1986 and Income Tax (Deduction for Promotion of Exports) Rules 2002 - P.U. (A) 115/2002

(a) Guidelines and Procedure for Claiming Deductions for Promotion of Exports
(b) FORM LHDN/BT/DD/POE/2007: Deduction for Promotion of Exports Provided under Promotion of Investments Act 1986 and Income Tax (Deduction for Promotion of Exports) RULES 2002 - P. U. (A) 115/2002 and (Deduction for Promotion of Exports) RULES 2007 - P. U. (A) 14/2007
N/A Memohon Potongan di bawah Seksyen 34(6)(h), Akta Cukai Pendapatan 1967 bagi Maksud Pengiraan Cukai Pendapatan
(available in Bahasa Malaysia only)

(a) Garispanduan Memohon Potongan di bawah Seksyen 34(6)(h), Akta Cukai Pendapatan 1967 bagi Maksud Pengiraan Cukai Pendapatan
(b) LAMPIRAN I: Sumbangan Wang Tunai / Peralatan / Perkhidmatan / Pembinaan Projek Komuniti / Amal
(c) LAMPIRAN II: Pengesahan Nilai Kos Pembiayaan dan Pembinaan Projek Komuniti/Amal
(d) LAMPIRAN III: Permohonan untuk Mendapat Kelulusan Potongan Cukai bagi Sumbangan kepada Projek Komuniti/Amal di bawah Seksyen 34(6)(h), Akta Cukai Pendapatan 1967
N/A Guidelines and Procedure for Claiming Professional Fees Incurred on Packaging Design

(a) Guidelines and Procedure for Claiming Professional Fees Incurred on Packaging Design
(b) FORM BT/RB/2002: Claim for Professional Fees Incurred in Incurrred in Packaging Design under Income Tax (Promotion of Exports)(Amendment) RULES 2001 P.U.(A) 170
N/A Guidelines on the Stamping of Share Transfer Instruments for Shares that are not Quoted on the Kuala Lumpur Stock Exchange
N/A Potongan Faedah atas Pinjaman untuk Pembelian Rumah Kediaman (Applicable for Year 2003 – 2005 only)
(available in Bahasa Malaysia only)
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