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TaXavvy Issue 17/2024
In this issue:
Advance Pricing Arrangement Guidelines 2024
Following the issuance of the Income Tax (Advance Pricing Arrangement) Rules 2023, the Inland Revenue Board has issued a revised Advance Pricing Arrangement Guidelines dated 2 April 2024 which replaces the 2012 edition.
Extension of tax exemption for management funds
Budget 2024 announced the extension of tax exemption on management fee income in relation to:
- Sustainable and Responsible Investment Funds
- Shariah-compliant funds
The proposal is now gazetted.
Extension of the grace period for filing of Form e-E
The grace period for e-filing of Return Form of Employer (Form E) for the year 2023 is extended for another month (until 31 May 2024).
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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