Tax Clearance Letter: Closing the Income Tax File – Limited Liability Partnerships (LLP)

1) The Inland Revenue Board (IRB) has published Operational Guidelines No. 3/2021, titled “Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan” on its website in Bahasa Malaysia.

2) The Guidelines, which were issued on June 30, 2021, supersede GPHDN 2/2019, which was published on November 12, 2019.

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1) 内陆税收局（IRB）在其网站上发布了马来文版本的第3/2021号操作指南，题为 “Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan”。

2）该指南于2021年6月30日发布，取代了2019年11月12日发布的 GPHDN 2/2019。