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Tax clearance letter for Employee
Tax Clearance Letter for Employee 1. Introduction The SPC (Surat Penyelesaian Cukai) is a certification issued by LHDNM to employers regarding the tax affairs of employees who are terminating their employment, retiring, deceased, or planning to leave Malaysia. This guideline is intended to explain the procedures from the application’s receipt to the full settlement of…
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IRB: ADVANCE PRICING ARRANGEMENT 2024
IRB ADVANCE PRICING ARRANGEMENT 2024 The Advance Pricing Arrangement (APA) provides a framework for taxpayers and tax authorities to avoid future transfer pricing disputes by determining the transfer pricing methodology (TPM) for transactions between related parties across borders. Here’s a detailed analysis of the key components and provisions of the APA based on the provided…
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Capital Gains Tax Malaysia
Capital Gains Tax Malaysia – Disposal of Foreign Capital Assets The IRB has issued a guideline dated 27-3-2024 titled “Tax Treatment on Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia.” Generally, the disposal of all types of foreign capital assets received in Malaysia by a resident company, resident LLP, resident trust,…






















