This Ruling explains the tax treatment of:
- leave passage provided for the employee by or on behalf of his employer as a benefit or amenity taxable under gains or profits from an employment; and
- expenditure incurred on leave passage provided to the employee by the employer in ascertaining the adjusted income of the employer.
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/PR1_2003.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/PR1_2003_Add1.pdf