3 June 2021
The following public ruling and operational guideline have recently been published on the Inland Revenue Board of Malaysia’s official website:
(i) Taxation of Unit Holders of Real Estate Investment Trusts/Property Trust Funds (Public Ruling No. 1/2021) issued on 25 May 2021 to replace Public Ruling No. 9/2018 dated 12 October 2018; and
(ii) Garis Panduan Pampasan Kerana Kelewatan Memproses Bayaran Balik Lebihan Bayaran Cukai Pendapatan (available in Malay language only) — issued on 21 May 2021.
For further information, please contact:
Irene Yong, Partner, Shearn Delamore & Co
irene.yong@shearndelamore.com
