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IRB releases Public Ruling on Clubs, Associations or Similar Institutions |
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The Inland Revenue Board of Malaysia has released a Public Ruling (No. 5 of 2012) on Clubs, Associations or Similar Institutions. The purpose of this Ruling is to explain the taxation of clubs, associations or similar institutions which are established and controlled by its members. The provisions of the Income Tax Act 1967 related to this Ruling are sections 2, 20, 21, 53A and Schedule 1.
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[Click here to view the full text] |
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| Source |
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IRB website |
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| Date of Publication |
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Monday, 25 June 2012 |
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| Original Title |
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IRB releases Public Ruling on Clubs, Associations or Similar Institutions |
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The above/attached materials are sourced from the website of the official/original source by the Publishers of the CTIM Malaysian Tax portal. You shall not reproduce the above/attached materials in whole or in part without the prior written consent of the original/official source. Neither the Publishers nor the official/original source will be liable for any loss, injury, claim, liability, or damage caused directly, indirectly or incidentally to errors in or omissions from the above/attached materials. The Publishers also disclaim and exclude all liabilities in respect of anything done or omitted to be done in reliance upon the whole or any part of the above/attached materials.
The access to, and the use of, the CTIM Malaysian Tax portal and contents therein are subject to the Terms of Use. |
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