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31 Oct 2008 – Public Ruling No. 3/2008 : Entertainment Expense


This ruling explains:

  1. the tax treatment of entertainment expense as a deduction against gross income of a business; and
  2. steps to determine the amount of entertainment expense allowable as a deduction.

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_2008.pdf