Public Ruling No. 5/2022 - Taxation of a Resident Individual Part II - Computation of Total Income

The Public Ruling (PR) No. 5/2022 - Taxation of a Resident Individual Part II - Computation of Total Income and Chargeable Income dated 9 December 2022 has been made available on the website of the Inland Revenue Board of Malaysia (HASiL).

This third edition replaces PR No. 5/2018, dated 13 September 2018.

Pages 40 and 41 of the PR No. 5/2022 contain the updates and amendments.

The PR aims to elucidate the computation of total income and chargeable income of a resident individual who earns income from various sources such as business, employment, and others.

The revised Public Ruling (PR), which consists of 41 pages,