This Ruling explains:

1. the tax treatment of living accommodation provided for an employee by his employer;
2. the method used to calculate the value of that benefit;
3. the circumstances in which the value of that benefit can be reduced; and
4. the expenses related to such benefit which can be deducted for income tax purposes and the method of calculation.

The above Public Ruling can be viewed and downloaded from the IRB’s website at the following link: http://www.hasil.gov.my/pdf/pdfam/PR3_2005.pdf

Also, its Addendum can be viewed and downloaded from the IRB’s website at the following link: http://www.hasil.gov.my/pdf/pdfam/PR3_2005_Add1.pdf