Malaysia rulings
Binding rulings and formal determinations issued by the authority.
Showing 1 to 3 of 3 documents, archived 2026-09-12
Each title opens the authority's own page, which is always the current word.
Rulings documents archived for Malaysia| Document | Issuer | Date | Format | Live source | Citation key |
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| Ketetapan Umum No. 4/2012, Potongan Bagi Kerugian Wang Tunai Dan Layanan Ke Atas Pemulihannya (Public Ruling 4/2012, Deduction for Loss of Cash and Treatment of Recoveries) | Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 | 2012-06-01 (replacing Public Ruling 5/2005) | PDF, 107 KB | Open | PR 4/2012 |
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| Ketetapan Umum No. 12/2019, Layanan Cukai Ke Atas Keuntungan Dan Kerugian Tukaran Asing (Public Ruling 12/2019, Tax Treatment of Foreign Exchange Gains and Losses) | Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 | 2019-12-13 | PDF, 313 KB | Open | PR 12/2019 |
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| Ketetapan Umum No. 1/2022, Had Masa Bagi Kerugian Larasan Perniagaan Yang Tidak Dapat Diserap Dihantar Ke Hadapan (Public Ruling 1/2022, Time Limit on Unabsorbed Adjusted Business Losses Carried Forward) | Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 | 2022-06-30 | PDF, 311 KB | Open | PR 1/2022 |
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