This Ruling explains:
- the special classes of income that are chargeable to tax under section 4A of the Income Tax Act, 1967 (ITA);
- the deduction of tax from these special classes of income; and
- the consequences of not deducting and remitting tax deducted from these special classes of income.
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/PR4_2005.pdf
Also, its 1st & 2nd Addendum can be viewed and downloaded from the IRB’s website at the following link:
1st Addendum : http://www.hasil.gov.my/pdf/pdfam/PR4_2005_Add1.pdf
2nd Addendum : http://www.hasil.gov.my/pdf/pdfam/PR4_2005_Add2.pdf