<% //**Start Encode** if Request.QueryString("mid") <> "" then Session("mid") = Request.QueryString("mid") end if %> <% gotSess=False if Session("USERNAME") <> "" or Session("MEMBER_NO") <> "" or Session("MF_NO") <> "" or Session("STUDENT_NO")<>"" or Session("COMP_ID")<>"" or Session("CMS_ID")<>"" or Session("FORUM_USERID")<>"" or Session("INDIVIDUAL_NO")<>"" then gotSess=true end if if Session("USERNAME")<>"" then DisplayID=Session("USERNAME") elseif Session("MEMBER_NO")<>"" then DisplayID=Session("MEMBER_NO") elseif Session("MF_NO")<>"" then DisplayID=Session("MF_NO") elseif Session("FORUM_USERID")<>"" then DisplayID=Session("FORUM_USERID") elseif Session("COMP_LOGIN_ID")<>"" then DisplayID=Session("COMP_LOGIN_ID") elseif Session("INDIVIDUAL_NO")<>"" then DisplayID=Session("INDIVIDUAL_NO") elseif Session("STUDENT_NO")<>"" then DisplayID=Session("STUDENT_NO") elseif Session("ADMIN_USERID")<>"" then DisplayID=Session("ADMIN_USERID") end if %>

The information contained in this page has been prepared solely for the purpose of providing information to assist members of the Institute. The URL (Universal Resource Locator) to the content may be changed, suspended or the operation thereof ceased, without prior notice. Regardless of reason, the Institute is not responsible for any damages arising from changes to the content or from suspension or cessation of the websites.

The information has been compiled in good faith. Each user must evaluate, and bear all risks associated with the use of any content, including any reliance on the accuracy, completeness, or usefulness of such content. The Institute does not guarantee or accept any responsibility for the appropriateness and accuracy of the content of the URLs.

The list of URLs compiled is non-exhaustive and we welcome any other references which members would like to share via this email address: technical@mia.org.my.

TAX

Name of regulator/company

Useful contents in the website
Inland Revenue Board - IRB
(
www.hasil.gov.my)

»

Information related to Income Tax Act 1967:

-

Public Rulings

-

Operational Guidelines

-

Technical Guidelines
- Double Taxation Agreements

-

Tax Audit Framework
- Tax Investigation Framework
- Guideline on Advance Rulings
- Tax Publications
- Withholding Tax
- Schedular Tax Deductions

-

e-Filing

-

Forms
- Addresses of IRB's Departments.

Ministry of Finance - MOF
(
www.treasury.gov.my)

»

Policies and guidelines related to tax.

Royal Malaysian Customs - RMC
(
www.customs.gov.my)

»

Information related to Malaysian indirect tax matters such as sales and services tax, import/export duties and other customs and excise duties:


 Customs
 

-

Import/ Export

-

General Bond
- Electrical Goods

-

Free Zone
- Foreign Currency Exchange Security
- Public Warehouse
- Exemption Sticker
- Duty Free Shops
- Good Manufactures In Free Industrial Zone

-

Export In-Situ

-

Custom Agent
- AEO/ CGC Guidelines

 Internal Tax

-

Internal Tax Division

-

Sales Tax 1972

-

Service Tax Act 1975

-

Excise Act 1976

-

Windfall Profit Levy Act 1998

-

Independent Power Producer (IPP)

-

Palm Oil Manufacturers, Millers

-

Palm Oil Estates Holder
- Service Tax Legislation

-

Excise License
- Tax Exemption Procedure
- Customs Guide Book - Sales Tax Procedure
- Customs Guide Book - Excise
- New Excise Duty Guidelines
- New Service Tax Guidelines

-

New E-Lesen Guidelines

-

Service Tax Licensing Procedure on Restaurants

 Technical Services

- Technical Services Division
- Custom Ruling

-

Common Effective Preferential Tariff (CEPT)

-

Classification of Goods
- Customs Ruling Guidelines

 Good and Services Tax Unit (GST)

-

GST Unit

 Others

-

State’s Customs Website

Contact

© 1995 IT Dept Malaysian Institute of Accountants