19: An individual’s Tax Residence under S 7(1)(b) ITA 1967 – Temporary Absences
An individual’s tax residence under S 7(1)(b) ITA 1967 – Temporary Absences – PDF 1. The test of residence under s 7 of the Income Tax Act 1967 (ITA) is purely a quantitative one, based on the number of days an individual is present in Malaysia during a year of assessment. 2. In applying s […]
18: An individual’s Tax Residence under S 7(1)(b) ITA 1967
An individual’s tax residence under S 7(1)(b) ITA 1967 – PDF 1. The test of residence under s 7 of the Income Tax Act 1967 (ITA) is purely a quantitative one, based on the number of days an individual is present in Malaysia during a year of assessment. 2. Under s 7(1)(b) ITA 1967, when […]
Guidelines on Types of Serious Illness for the Purposes of Para 46 (1) (g) of the ITA1967
Garis Panduan Berkenaan Dengan Jenis Penyakit Serius Bagi Maksud Perenggan 46(1)(g) Akta Cukai Pendapatan 1967 The IRB has on 4 May 2011 issued guidelines on serious diseases for the purpose of claiming relief under s 46(1)(g). A taxpayer may claim relief of not more than RM8,000 on medical expenses expended on himself/herself, his/her spouse and […]
