The Inland
Revenue Board Malaysia (IRBM) has issued a new public ruling: “Public Ruling
No. 11/2013: Pre-Operational Business Expenditure” on 18 November 2013.
The new public
ruling replaces the Public Ruling No. 2/2010
issued on 3 June 2010 under the title “Allowable Pre-Operational and Pre-Commencement
of Business Expenses”.
Source : IRBM website
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