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legal-2026.07.26-907

  1. Provision text match · Malaysia · en

    53 - *INCOME TAX ACT 1967

    unknown Act or statute Part document.segment-16 — 53 - *INCOME TAX ACT 1967 — segment 16

    53 - *INCOME TAX ACT 1967 — segment 16

    Competitive Distortions, rather than the financial accounting standard used in the Consolidated Financial Statements; “Qualified Imputation Tax” means a Covered Tax accrued or paid by a Constituent Entity that is refundable or creditable to the beneficial owner of a dividend distributed by such Constituent Entity or, in the case of a Covered Tax accrued or p

    Topics: GST adjustment, accounting adjustments, advance rulings, agricultural allowances

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  2. Provision text match · Malaysia · en

    851 - AKTA KEWANGAN (NO. 2) 2023

    unknown Act or statute Part document.segment-3 — 851 - AKTA KEWANGAN (NO. 2) 2023 — segment 3

    851 - AKTA KEWANGAN (NO. 2) 2023 — segment 3

    , then the other jurisdiction can require such Entity to apply its Qualified Income Inclusion Rule unless it is restricted by an applicable Tax Treaty in force. (14) Where an Entity has changed its location during the Financial Year, it shall be located in the jurisdiction where it was located at the beginning of that year. Chapter 2 Scope Scope of applicati

    Topics: GloBE income, capital gains, corporate tax, covered taxes

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  3. Provision text match · Malaysia · en

    805 - GOODS AND SERVICES (REPEAL) ACT 2018

    unknown Act or statute Document — 805 - GOODS AND SERVICES (REPEAL) ACT 2018

    805 - GOODS AND SERVICES (REPEAL) ACT 2018

    Goods and Services Tax (Repeal) 1 LAWS OF MALAYSIA Act 805 GOODS AND SERVICES TAX (REPEAL) ACT 2018 2 Laws of Malaysia Act 805 Date of Royal Assent ... ... 24 August 2018 Date of publication in the ... ... ... 28 August 2018 Gazette Publisher’s Copyright C PERCETAKAN NASIONAL MALAYSIA BERHAD All rights reserved. No part of this publication may be reproduced,

    Topics: goods and services tax, tax administration, tax filing, tax refunds

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  4. Provision text match · Malaysia · en

    132 - INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974

    unknown Act or statute Document — 132 - INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974

    132 - INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974

    LAWS OF MALAYSIA REPRINT Act 132 INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974 Incorporating all amendments up to 1 January 2006 PUBLISHED BY THE COMMISSIONER OF LAW REVISION, MALAYSIA UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968 IN COLLABORATION WITH PERCETAKAN NASIONAL MALAYSIA BHD 2006 2 Laws of Malaysia ACT 132 INCOME TAX (T

    Topics: income tax, tax treatment of repayments, tin buffer stock contributions

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  5. Provision text match · Malaysia · en

    807 - *SERVICE TAX ACT 2018

    unknown Act or statute Part document.segment-2 — 807 - *SERVICE TAX ACT 2018 — segment 2

    807 - *SERVICE TAX ACT 2018 — segment 2

    (1) The first taxable period of every taxable person shall begin from the date he should have been registered under section 13 and end on the last day of the following month and the subsequent taxable period shall be a period of two months ending on the last day of any month of any calendar year. (2) A taxable person may apply in writing to the Director Gene

    Topics: assessment, digital services, electronic service, exemptions

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  6. Provision text match · Malaysia · en

    169 - *REAL PROPERTY GAINS TAX ACT 1976

    unknown Act or statute Part document.segment-1 — 169 - *REAL PROPERTY GAINS TAX ACT 1976 — segment 1

    169 - *REAL PROPERTY GAINS TAX ACT 1976 — segment 1

    LAWS OF MALAYSIA ONLINE VERSION OF UPDATED TEXT OF REPRINT Act 169 REAL PROPERTY GAINS TAX ACT 1976 As at 1 January 2026 This text is ONLY AN UPDATED TEXT of the Real Property Gains Tax Act 1976 by the Attorney General’s Chambers. Unless and until reprinted pursuant to the powers of the Commissioner of Law Revision under subsection 14(1) of the Revision of L

    Topics: assessment and collection, asset disposal, delegated rulemaking, electronic filing

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  8. Provision text match · Malaysia · en

    812 - *FINANCE ACT 2018

    unknown Act or statute Part document.segment-2 — 812 - *FINANCE ACT 2018 — segment 2

    812 - *FINANCE ACT 2018 — segment 2

    commercial exploitation of that right. (4) Any income derived from intellectual property right referred to in subsection (3) is subject to tax under the Income Tax Act 1967. (5) For the purpose of this section, “intellectual property right” means a right arising from any patent, utility innovation and discovery, copyright, trade mark and service mark, indus

    Topics: deductions, income tax, penalties, property transfers

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  9. Provision text match · Malaysia · en

    421 - FINANCE (NO. 2) ACT 1990

    unknown Act or statute Document — 421 - FINANCE (NO. 2) ACT 1990

    421 - FINANCE (NO. 2) ACT 1990

    2) ACT 1990 ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY Section 1. Short title 2. Amendments of Acts CHAPTER II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 34A 5. Amendment of section 39 6. Amendment of section 44 7. Amendment of Schedule 3 8. Amendment of Schedule 7A CHAPTER III A

    Topics: income tax, petroleum income tax, service tax coverage, stamp exemptions

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  10. Provision text match · Malaysia · en

    543 - *PETROLEUM (INCOME TAX) ACT 1967

    unknown Act or statute Part document.segment-3 — 543 - *PETROLEUM (INCOME TAX) ACT 1967 — segment 3

    543 - *PETROLEUM (INCOME TAX) ACT 1967 — segment 3

    required by this Act to make a return; or (c) gives any incorrect information in relation to any matter affecting his own chargeability to tax, 66 Laws of Malaysia ACT 543 for any year or years of assessment (hereinafter referred to in this section as the “relevant year or relevant years”), the Director General and that chargeable person may come to an agre

    Topics: GST adjustments, allowances, amendment history, appeals

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  11. Provision text match · Malaysia · en

    874 - FINANCE ACT 2025

    unknown Act or statute Document — 874 - FINANCE ACT 2025

    874 - FINANCE ACT 2025

    ANCE ACT 2025 ARRANGEMENT OF SECTIONS ChApTER I pRELIMINARY Section 1. Short title 2. Amendment of Acts ChApTER II AMENDMENTS TO ThE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 6 5. Amendment of section 15C 6. Amendment of section 46 7. Amendment of section 49 8. Amendment of section 50 9. New section

    Topics: Labuan taxation, capital gains, deductions, stamp duty

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  12. Provision text match · Malaysia · en

    764 - FINANCE (NO. 2) ACT 2014

    unknown Act or statute Document — 764 - FINANCE (NO. 2) ACT 2014

    764 - FINANCE (NO. 2) ACT 2014

    . 2) act 2014 ARRANGEMENT OF sEcTiONs chapter i PRELiMiNARY section 1. short title 2. Amendment of Acts Chapter ii AMENDMENTs TO ThE iNcOME TAx AcT 1967 3. commencement of amendments to the income Tax Act 1967 4. Amendment of section 5 5. Amendment of section 29 6. Amendment of section 46 7. Amendment of section 48 8. Amendment of section 60 9. Amendment of

    Topics: income tax, petroleum income tax, real property gains tax, tax administration

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  13. Provision text match · Malaysia · en

    241 - FINANCE ACT 1981

    unknown Act or statute Document — 241 - FINANCE ACT 1981

    241 - FINANCE ACT 1981

    CTIONS CHAPTER I PRELIMINARY Section 1. Short title and commencement 2. Amendment of Acts and Ordinance CHAPTER II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to Income Tax Act 1967 4. Amendment of section 5 5. New section 6B 6. Amendment of section 7 7. New section 13A 8. Amendment of section 18 9. Amendment of section 22 10. Amendme

    Topics: development tax, income tax, real property gains tax, stamp duty

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  14. Provision text match · Malaysia · en

    823 - FINANCE ACT 2019

    unknown Act or statute Document — 823 - FINANCE ACT 2019

    823 - FINANCE ACT 2019

    ANCE ACT 2019 ARRANGEMENT OF SECTIONS Chapter I PRELIMINARY Section 1. Short title 2. Amendment of Acts Chapter II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 2 5. Amendment of section 6 6. Amendment of section 6a 7. Amendment of section 34 8. Amendment of section 44 9. Amendment of s

    Topics: income tax, petroleum income tax, real property gains tax, sales tax

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  15. Provision text match · Malaysia · en

    328 - AKTA KEWANGAN 1986

    unknown Act or statute Document — 328 - AKTA KEWANGAN 1986

    328 - AKTA KEWANGAN 1986

    IONS CHAPTER I PRELIMINARY Section 1. Short title and commencement 2. Amendments of Acts and Ordinances CHAPTER II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 2 5. Amendment of section 4A 6. Amendment of section 15 7. Amendment of section 15A 8. Amendment of section 44 9. Amendment of

    Topics: income tax, real property gains tax, sales tax, service tax

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  16. Provision text match · Malaysia · en

    65 - GAMING TAX ACT 1972

    unknown Act or statute Document — 65 - GAMING TAX ACT 1972

    65 - GAMING TAX ACT 1972

    065e.fm Page 1 Friday, March 31, 2006 4:04 PM LAWS OF MALAYSIA REPRINT Act 65 GAMING TAX ACT 1972 Incorporating all amendments up to 1 January 2006 PUBLISHED BY THE COMMISSIONER OF LAW REVISION, MALAYSIA UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968 IN COLLABORATION WITH MALAYAN LAW JOURNAL SDN BHD AND PERCETAKAN NASIONAL MALAYSIA BHD 2006 065e.fm Pag

    Topics: gaming tax, regulatory amendment, tax collection

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  17. Provision text match · Malaysia · en

    845 - FINANCE ACT 2023

    unknown Act or statute Document — 845 - FINANCE ACT 2023

    845 - FINANCE ACT 2023

    ANCE ACT 2023 ARRANGEMENT OF SECTIONS Chapter I PRELIMINARY Section 1. Short title 2. Amendment of Acts Chapter II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 46 5. Amendment of section 49 6. Amendment of section 77 7. Amendment of section 77a 8. Amendment of section 77b 9. Amendment

    Topics: corporate tax, deductions, electronic filing, income tax returns

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  18. Provision text match · Malaysia · en

    801 - FINANCE (NO. 2) ACT 2017

    unknown Act or statute Document — 801 - FINANCE (NO. 2) ACT 2017

    801 - FINANCE (NO. 2) ACT 2017

    . 2) ACT 2017 ARRANGEMENT OF SECTIONS Chapter I PRELIMINARY Section 1. Short title 2. Amendment of Acts Chapter II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Amendment of section 21a 5. Amendment of section 44 6. Amendment of section 60aa 7. Amendment of section 107C 8. Amendment of section 112 9. Amendm

    Topics: assessment, tax payment, tax rates, tax reporting

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  19. Provision text match · Malaysia · en

    451 - FINANCE ACT 1991

    unknown Act or statute Document — 451 - FINANCE ACT 1991

    451 - FINANCE ACT 1991

    NCE ACT 1991 ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY Section 1. Short title 2. Amendments of Acts CHAPTER II AMENDMENTS TO THE INCOME TAX ACT 1967 3. Commencement of amendments to the Income Tax Act 1967 4. Deletion of section 3A 5. Amendment of section 6 6. Amendment of section 6A 7. Amendment of section 19 8. New section 34B 9. Amendment of section 3

    Topics: customs duties, income tax, tax administration, tax rates

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  20. Provision text match · Malaysia · en

    702 - AKTA KEWANGAN 2010

    unknown Act or statute Part document.segment-1 — 702 - AKTA KEWANGAN 2010 — segment 1

    702 - AKTA KEWANGAN 2010 — segment 1

    any incorporated under the Offshore Companies Act 1990 which has made an election under section 3A of the Labuan Offshore Business Activity Tax Act 1990”; dan (ii) dengan memasukkan selepas perkataan “Securities Commission” perkataan “or Labuan Offshore Financial Services Authority”. Pindaan seksyen 83 8. Seksyen 83 Akta ibu dipinda— (a) dengan menggantikan

    Topics: capital gains tax administration, electronic filing, estimated tax, filing and reporting

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