Guidelines on Tax Treatment in relation to Income which is Received from Abroad

The Malaysian Inland Revenue Board (“MIRB”) has issued its “Guidelines on Tax Treatment in relation to Income which is Received from Abroad” on 29 September 2022.  This Guidelines explain what constitutes foreign source income and how it would be taxed in Malaysia as well as any deductions or relief available.

The MIRB’s Guidelines, which are only available in the Malay language, and the KPMG Tax Whiz can be accessed via the above links.

Other Tax Developments

The monthly tax developments aim to provide tax updates to your organization in a more timely manner.

We are pleased to highlight some of the notable tax updates and developments since the last update.

The relevant tax changes can be accessed via the above link.

Petaling Jaya Office

Soh Lian Seng
Executive Director -
Head of Tax and Head of Tax Dispute Resolution
+ 603 7721 7019

Bob Kee
Executive Director -
Head of Transfer Pricing
+ 603 7721 7029

Tai Lai Kok
Executive Director -
Head of Corporate Tax
+ 603 7721 7020

Long Yen Ping
Executive Director -
Head of Global Mobility Services
+ 603 7721 7018

Ng Sue Lynn
Executive Director -
Head of Indirect Tax
+ 603 7721 7271

Outstation Offices

Penang Office

Evelyn Lee
Executive Director -
Penang Tax
+604 238 2288 (ext. 312)

Ipoh Office

Crystal Chuah Yoke Chin
Associate Director -
Ipoh Tax
+605 253 1188 (ext. 320)

Kuching & Miri Office

Regina Lau
Executive Director -
Kuching & Miri Tax
+6082 268 308 (ext. 2188)

Kota Kinabalu Office

Titus Tseu
Executive Director -
Kota Kinabalu Tax
+6088 363 020 (ext. 2822)

Johor Bahru Office

Ng Fie Lih
Executive Director -
Johor Bahru Tax
+607 266 2213 (ext. 2514)