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This public ruling explains the tax treatment and deduction of entertainment expense incurred by a business in Malaysia. It covers the definition, principles, categories, steps and records of entertainment expense, and provides examples and updates.
entertainment expense is allowable and the amount to be allowed: a) No deduction for entertainment expense is allowed if it does not fall within the definition of “entertainment” in S.18 of the ITA.
This document explains the tax treatment of entertainment expense as a deduction against gross income from a business in Malaysia. It covers the definition, categories, examples and provisos of entertainment expense under the Income Tax Act, 1967.
Learn how to calculate the allowable deduction for entertainment expense incurred in the production of gross income under the Income Tax Act 1967. Find out the definition, categories and principles of entertainment expense and the steps to determine it.
This public ruling explains the taxation of income received by non-resident public entertainers in Malaysia. It covers the definition, residence status, tax rate, computation, remittance and consequences of withholding tax on income of public entertainers.
Learn how to apply for tax deduction when sponsoring eligible activities or programmes related to arts, culture and heritage in Malaysia. Find out the criteria, forms, procedures and guidelines issued by MOTAC and IRB.
Section 138A of the Income Tax Act 1967 (ITA) provides that the Director General is empowered to make a Public Ruling in relation to the application of any provisions of the ITA. A Public Ruling is published as a guide for the public and officers of the Inland Revenue Board of Malaysia.
