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TaXavvy Issue 38/2020

In this issue:

Guidelines on the Application of Subsections 12(3) and 12(4) of the Income Tax Act 1967 in Determining a Place of Business ("Guideline")

The Guideline has been issued by the Inland Revenue Board (IRB) to provide guidance on the determination of existence of a place of business (POB) in Malaysia. Key matters covered are:

  • General characteristic of a POB
  • Building site, construction, installation, assembly projects, and related supervisory activities 
  • POB created by agents
  • Preparatory or auxiliary activities
  • Cohesive business operations
  • Example of a Malaysian integrated warehouse

TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.

 

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