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Malaysia — Public Ruling No.12/2011

Changes in Income Tax


The Malaysian Inland Revenue Board (MIRB) issued a new public ruling (PR) on 20 December 2011 on the “Tax exemption on employment income of non-citizen individuals working for certain companies in Malaysia.”  The ruling explains the treatment of employment income derived by non-citizen individuals working for certain types of company, including operational headquarters and regional distribution centre companies in Malaysia.


Download Malaysia — Public Ruling No.12/2011 (PDF)

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