Inland Revenue Board
The Inland Revenue Board (LHDN) acts as agent of the Government and provides services in administering, assessing, collecting and enforcing payment of income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the Board. See more in the link below:
Link to Inland Revenue Board. Click here.
Public Ruling
A public ruling is issued for the purpose of providing guidance regarding the interpretation of the Inland Revenue Board in respect of the particular tax law, and the policy and procedure that are to be applied. See more in the link below:
Link to Public Rulings. Click here.
Income Tax Act 1967
Income Tax is tax charged by the Inland Revenue Board (LHDN) on the income of any person accruing in or derived from Malaysia or received in Malaysia from outside Malaysia.The imposition of income tax and the rules is governed under the Income Tax Act 1967. See more in the link below:
Link to Income Tax Act 1967. Click here.
Real Property Gain Tax Act 1976
Real Property Gains Tax (RPGT) is tax charged by the Inland Revenue Board (LHDN) on gains derived from the disposal of real property such as land and building. Both individuals and companies are subjected to RPGT.
RPGT is also charged on the disposal of shares in a real property company (RPC). An RPC is a company holding real property or shares in another RPC with value not less than 75% of the value of the company’s total tangible assets. See the act in the link below:
Real Property Gain Tax Guidelines
The guidelines is issued for the purpose of providing guidance regarding the interpretation of the Inland Revenue Board in respect of the particular tax law, and the policy and procedure that are to be applied under the Real Property Gain Tax Act. See more in the link below:
Link to RPGT guideline. Click here.