Guidelines On Advance Rulings

With effect from 1 January 2007, the Inland Revenue Board Malaysia (IRBM)
may issue advance rulings on the interpretation and application of the income
tax provisions under the Income Tax Act 1967 [Act] upon request by any
person.
The issuance of an advance ruling aims to ensure clarity and certainty of tax
treatment and consistency in the application of the income tax law. This in
turn will help to promote compliance and minimise disputes between the
IRBM and taxpayers.
An advance ruling is a written statement by the DGIR to a person giving an
interpretation on how any provision of the Act applies to a proposed
arrangement described in an application.

Click here to see scope of this guidelines issued by IRBM

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