Transcription of INLAND REVENUE BOARD MALAYSIA INCOME …
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INLAND REVENUE BOARD MALAYSIA Translation from the original Bahasa MALAYSIA text DATE OF ISSUE: 10 MARCH 2011 INCOME FROM LETTING OF REAL PROPERTY PUBLIC RULING NO. 4/2011 INLAND REVENUE BOARD MALAYSIA INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 CONTENTS Page 1. Introduction 1 2. Related provisions 1 3. Interpretation 1 4. Letting of real property as a business source 1 - 4 5. Letting of real property as a non-business source 4 - 5 6. Commencement date of letting of property 5 - 7 7. All real properties grouped as a single source 7 - 13 8. Expense relating to INCOME of letting of real property 13 - 19 9. Rental INCOME received in advance 19 - 22 10.
INLAND REVENUE BOARD MALAYSIA INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 20 1 CONTENTS Page
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