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INLAND REVENUE BOARD OF MALAYSIA TAX TREATMENT …

DEVELOPMENT EXPENDITURE PART II – SPECIAL DEDUCTIONS Public Ruling No. 6/2020 INLAND REVENUE BOARD OF MALAYSIA Date of Publication: 13 August 2020 _____ Page 3 of 23 4 . Eligibility to Claim an Incentive for a Qualifying Research and Development Activity A person resident in Malaysia who undertakes an R&D activity in relation to his

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