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TaXavvy Issue 18/2022
In this issue:
Guidelines on Tax Treatment of Digital Currency Transactions
The Inland Revenue Board (IRB) has issued the Guidelines on Tax Treatment of Digital Currency Transactions (“the Guidelines”) dated 26 August 2022. Matters covered in the Guidelines include:
General tax treatment on acquisition and disposal of digital currencies
Tax treatment for specific business transactions involving digital currencies
Tax treatment for investments in digital currencies
Acquisition cost of digital currencies
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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