Tax Treatment for Developers, JMBs, MCs or Sub-MCs for the Maintenance Fees and Sinking Fund
The Inland Revenue Board (IRB) has released on its website revised Technical Guidelines in Bahasa Malaysia, titled “Garis Panduan Berhubung Layanan Cukai Ke Atas Pemaju Atau Badan Pengurusan Bagi Penyenggaraan Dan Pengurusan Bangunan Dan Harta Bersama” (Guidelines), dated 18 July 2022. These Guidelines represent a significant revision to the earlier Guidelines (“Old Guideline”) dated 21 […]
