24 November 2021
The following technical guideline has recently been published on the Inland Revenue Board’s official website:
• Guidelines on the Income Tax Treatment for Bank or Development Financial Institution which adopt Malaysian Financial Reporting Standard 9 — Financial Instruments — issued on 11 November 2021.
For further information, please contact:
Anand Raj, Head of Tax and Revenue Practice Group,
Shearn Delamore & Co
anand@shearndelamore.com