17 September, 2019
Income tax
The Income Tax (Deduction for Payment of Education Loan of Perbadanan Tabung Pendidikan Tinggi Nasional by Employers on behalf of Employees) Rules 2019 have been gazetted on 24 July 2019 and have effect for the years of assessment 2019 and 2020.
The Inland Revenue Board of Malaysia (“IRB”) has issued a new public ruling on Business Expenses In Respect of Disabled Person (Public Ruling No. 3/2019) on 8 August 2019.
Sales tax
A revised version of the Specific Guide on Sales Tax Deduction Facility (as at 9 August 2019) has been published on the Royal Malaysian Customs Department’s MySST website.
Service tax
The following Industry Guides have been published on the Royal Malaysian Customs Department’s MySST website:
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Digital Services (new — as at 20 August 2019)
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Employment Services (revised — as at 5 August 2019)
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Information Technology Services (revised — as at 9 August 2019).
