5 April, 2019
Income tax
The Inland Revenue Board of Malaysia (“IRB”) has issued the following technical guidelines on 26 February 2019:
i. Garis Panduan Permohonan Pelepasan Duti Setem Di Bawah Seksyen 15, Akta Setem 1949 (available in Malay language only);
ii. Garis Panduan Permohonan Pelepasan Duti Setem Di Bawah Seksyen 15A, Akta Setem 1949 (available in Malay language only).
The IRB has also issued a new public ruling on Director’s Liability (Public Ruling No. 2/2019) on 14 March 2019.
Service tax
The following Industry Guides have been published on the Royal Malaysian Customs Department’s MySST website:
i. Broking and Underwriting Services (as at 27 February 2019)
ii. Customs Agent Services (as at 15 March 2019).
For further information, please contact:
Lau Foong Yee (Sharon), Shearn Delamore & Co
sharon.lau@shearndelamore.com
