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Examples of such entertainment expenses are expenses on free meals and refreshment, annual dinners, outings, family day or club membership for employees.
The objective of this Public Ruling (PR) is to explain the computation of total income and chargeable income of a resident individual who derives income from business, employment and other sources.
A ruling is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board of Malaysia. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.
UPDATED 11/05/2022 a) Expenditure incurred in providing equipment for the disabled employee (OKU). b) Expenditure incurred in respect of publication in National Language. c) Donation to libraries. d) Expenditure incurred in providing services, public amenities and contribution to a charity or community project.
Director General Inland Revenue, Inland Revenue Board Malaysia. This ruling explains: the tax treatment of entertainment expense as a deduction against gross income of a business; and. steps to determine the amount of entertainment expense allowable as a deduction.
Jul 11, 2022 · The objective of this Public Ruling (PR) is to explain the tax treatment of entertainment expense as a deduction against gross income of a business and steps to determine the amount of entertainment expense allowable as a deduction.
The objective of this Public Ruling (PR) is to explain - a) The tax treatment in relation to benefit in kind (BIK) received by an employee from his employer for exercising an employment, and
