Act 53 - AGC

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LAWS OF MALAYSIAREPRINTPUBLISHED BYTHE COMMISSIONER OF LAW REVISION, MALAYSIAUNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968IN COLLABORATION WITH MALAYAN LAW JOURNAL SDN BHD AND PERCETAKAN NASIONAL MALAYSIA BHD2006Act 53INCOME TAX ACT 1967Incorporating all amendments up to 1 January 2006053e .FM Page 1 Thursday, April 6, 2006 12:07 PMPREPARED FOR PUBLICATION BYMALAYAN LAW JOURNAL SDN BHDAND PRINTED BYPERCETAKAN NASIONAL MALAYSIA BERHAD KUALA LUMPUR BRANCH20062INCOME TAX ACT 1967First (Act No. 47 of 1967) (Act 53 October 1971)PREVIOUS REPRINTSFirst Reprint ...............1980Second Reprint ............1993Third Reprint ...............2002053e .FM Page 2 Thursday, April 6, 2006 12:07 PM3LAWS OF MALAYSIAAct 53ARRANGEMENT OF SECTIONSINCOME TAX ACT 1967PART title and IIIMPOSITION AND GENERAL CHARACTERISTICSOF THE of income tax3A.(Deleted) to tax in respect of offshore business activity3C.(Deleted) of income on which tax is classes of income on which tax is in which chargeable income is to be of rebate on loan to a small rebate on : : companies and bodies of persons9.

4 Laws of Malaysia ACT 53 Section 11. (Deleted)12. Derivation of business income in certain cases 13. General provisions as to employment income 13A.(Deleted) 14. General provisions as to dividend income