Tax in Motion Issue 5/2026
19 Mar 2026
Practice Note 1/2026 – Tax treatment for reporting distributions from retail money market fund (RMMF)
The Inland Revenue Board (IRB) has issued Practice Note No. 1/2026 – Explanation on Tax Treatment for Reporting Income Based on Profit Distribution Vouchers of RMMF, which clarifies the tax treatment and reporting requirements for unit holders receiving income distributions from RMMFs.
Practice Note 2/2026 – Tax treatment for Real Estate Investment Trust (REIT) unit holders from year of assessment (YA) 2026 onwards
The IRB has issued Practice Note No. 2/2026 – Explanation of Tax Treatment for Unit Holders of REIT or Property Trust Funds (PTF) for the YA 2026 and Subsequent YAs.
Public Ruling No. 1/2026 – Tax Incentive for Returning Expert Programme
The IRB has issued Public Ruling No. 1/2026 – Tax Incentive for Returning Expert Programme (PR 1/2026), which replaces Public Ruling No. 2/2018 of the same title.
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Tax in Motion Issue 5/2026
Tax in Motion is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd.Whilst every care has been taken in compiling this newsletter, we make no representations orwarranty (expressed or implied) about the accuracy, suitability, reliability or completeness of theinformation for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employeesand agents accept no liability, and disclaim all responsibility, for the consequences of anyoneacting, or refraining to act, in reliance on the information contained in this publication or for anydecision based on it. Recipients should not act upon it without seeking specific professionaladvice tailored to your circumstances, requirements or needs.
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