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Malaysia Income Tax 1967

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HomeBrud.gifMalaysia LawBrud.gifActsBrud.gifMalaysia Income Tax 1967

Act 53

PART I: PRELIMINARY

  • 1. Short title and commencement
  • 2. Interpretation

PART II: IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX

  • 3. Charge of income tax
  • 3A. (Deleted)
  • 3B. Non-chargeability to tax in respect of offshore business activity
  • 3C. (Deleted)
  • 4. Classes of income on which tax is chargeable
  • 4A. Special classes of income on which tax is chargeable
  • 4B. Non-business income
  • 5. Manner in which chargeable income is to be ascertained
  • 6. Rates of tax
  • 6A. Tax rebate
  • 6B. (Deleted)
  • 6C. (Deleted)
  • 7. Residence: individuals
  • 8. Residence: companies and bodies of persons
  • ...

Chapter 3—Miscellaneous

  • 142. Evidential provisions
  • 142A. Admissibility of electronic record
  • 143. Errors and defects in assessments, notices and other documents
  • 144. Power to direct where returns, etc., are to be sent
  • 145. Service of notice
  • 146. Authentication of notices and other documents
  • 147. Free postage
  • 148. Provisions as to approvals and directions given by Minister or Director General
  • 149. Annulment of rules and orders laid before the Dewan Rakyat
  • 150. Power to approve pension or provident fund, scheme or society
  • 151. Procedure for making refunds and repayments
  • 152. Forms
  • 152A. Electronic medium
  • 153. Restriction on persons holding themselves out as tax agents, tax consultants, etc.
  • 154. Power to make rules
  • 154A. Power to enter into an agreement with regard to tax liability
  • 155. Repeals
  • 156. Transitional and saving provisions

Schedules

  • SCHEDULE 1
  • SCHEDULE 2
  • SCHEDULE 3
  • SCHEDULE 4
  • SCHEDULE 4A – (Deleted)
  • SCHEDULE 4B
  • SCHEDULE 4C – (Deleted)
  • SCHEDULE 5
  • SCHEDULE 6
  • SCHEDULE 7
  • SCHEDULE 7A
  • SCHEDULE 7B
  • SCHEDULE 8
  • SCHEDULE 9

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