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IN THE NEWS

Understanding the relevance of source

THE concept of source is fundamental in the taxation of income in Malaysia. If there is no source, there cannot be income. The analogy is of a tree and a fruit, and for tax purposes the tree is akin to the source and the fruit that comes from the tree is akin to the...

It’s time to file your tax returns

IT IS the time of the year for individuals to file their tax returns. Personal tax returns of individuals not carrying on a business will be due by April 30. However, as a concession, the Inland Revenue Board (IRB) has extended the filing deadline for submissions done...

Cross-referencing IRB and Customs data may cause wrong assessments

AT THE moment, some sections of IRB are attempting to use the information provided to Customs to validate against the income or expenditure in the income tax returns. In the future when e-invoicing becomes mandatory and any information in the e-invoice will be shared...

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