This Ruling explains:

1. the distinction between perquisites and benefits-in-kind (BIK);
2. the meaning of perquisites in relation to an employment;
3. types of perquisites and the tax treatment;
4. the employer’s responsibilities upon the granting of perquisites to the employee; and
5. the employee’s responsibilities on receiving such perquisites.

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_2006.pdf

Also, its 1st to 3rd Addendum can be viewed and downloaded from the IRB’s website at the following link:

1st Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add1.pdf
2nd Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add2.pdf
3rd Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add3.pdf