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, comprises the following paragraphs and sets out 15 examples:
Objective
Relevant provisions of the law
Interpretation
Determination of Total Income and Chargeable Income
Determination of Basis Period
Residence Status
Computation of Gross Income
Computation of Adjusted Income/ Loss
Computation of Statutory Income
Computation of Aggregate Income
Computation of Total Income
Taxation of Husband and Wife
Computation of Chargeable Income
Updates and Amendment
Disclaimer
References
Please access the Revised Public Ruling for the full details.
1. Public Ruling No. 5/2022 - Taxation of a Resident Individual Part II - Computation of Total Income
12.1 Public Ruling No
. 5_2022 - Taxation of a Resident Individual Part II - Computation of
Download 5_2022 - TAXATION OF A RESIDENT INDIVIDUAL PART II - COMPUTATION OF • 1.43MB
2. Public Ruling No. 5/2018 - Taxation of a Resident Individual Part II - Computation of Total Income
12.2 Public Ruling No
. 5_2018 - Taxation of a Resident Individual Part II - Computation of
Download 5_2018 - TAXATION OF A RESIDENT INDIVIDUAL PART II - COMPUTATION OF • 547KB
5 games to keep employees of CCS & Co Plt - Chartered Accountants and Bispoint Group of Accountants connected.
We put a lot of emphasis on ensuring that our team members enjoy a balanced life outside work.
Hence, our firm's Sports and Social Committee is responsible for actively organising an exciting variety of events, such as the Annual Dinner, Annual Trips and Inter-accounting Firm Tournament.
These events are planned so that our professionals can take some time off to relax and, more importantly, come together to strengthen their sense of community and teamwork.
This year's Inter-Accounting Firm Tournament will be held on February 25 and 26, 2023 (Saturday and Sunday). We welcome your support!
5项活动让 CCS 特许会计师 和 Bispoint Group of Accountants 的员工保持联系。
我们非常重视我们的团队成员享受工作以外的平衡生活。
有鉴于此，我们公司的康乐委员会积极举办各种令人兴奋的活动，如年度晚宴、年度旅行和会计师事务所之间的比赛。
这些活动的策划是为了让我们的专业人员可以抽出一些时间来放松，更重要的是，他们可以聚在一起加强社区意识和团队精神。
今年的会计师事务所之间的比赛将于2023年2月25日和26日（星期六和星期日）举行。我们欢迎你前来支持!
Our website's articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Therefore, any reliance on such information is strictly at your own risk.Keep in touch with us so that you can receive timely updates |
要获得即时更新，请与我们保持联系
1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/