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A) 274/2019] in respect of the development cost for customised computer software which qualifies for the purpose of claiming capital allowance effective from year of assessment (YA) 2018.
In CTIM’s submission of issues arising from P.U. (A) 274/2019 made to the Inland Revenue Board of Malaysia (“IRBM”) on 28 November 2019, CTIM had sought clarification on whether “payment for rights of software ownership” in Rule 2 of the P.U. (A) 274/2019 is intended to cover all types of software licensing fees.
(A) 274/2019 made to the Inland Revenue Board of Malaysia (“IRBM”) on 28 November 2019, CTIM had sought clarification on whether “payment for rights of software ownership” in Rule 2 of the P.U. (A) 274/2019 is intended to cover all types of software licensing fees.
The Tax Guidelines on the place of business - Understanding the rule and its practical application. Important deadlines: 1. Public Ruling No. 4/2020: Tax treatment of any sum received and a debt owing that arises in respect of services to be rendered.
TAX. (CAPITAL. ALLOWANCE) (DEVELOPMENT COST FOR CUSTOMISED COMPUTER SOFTWARE) RULES. 2019. PU (A) 274. 27 September 2019. IN exercise of the powers conferred by paragraphs 154(1)(b), 33(1)(d) and paragraphs 10 and 15 of Schedule 3 to the Income Tax Act 1967 [Act 53], the Minister makes the following rules: CITATION AND COMMENCEMENT.
May 11, 2020 · Rules 2019 [P.U.(A) 274] (“Rules”). The Rules provide that a Malaysian resident who has incurred development cost for customized computer software (i.e. consultation fee, payment for rights of software ownership and incidental fee relating to the development of customized computer software) in the basis period for a YA would
PENDAPATAN 2019 1.0 Nota ini dikeluarkan bagi memberi panduan berkenaan pemakaian Kaedah-Kaedah Cukai Pendapatan (Elaun Modal) (Kos Pembangunan Bagi Perisian Komputer Yang Dibuat Khas) 2019 [P.U.(A) 274/2019] berhubung kos pembangunan bagi perisian komputer yang dibuat khas yang layak bagi tujuan
