New Technical Guidelines and Public Rulings

Inland Revenue Board has recently issued the following technical guidelines and public rulings:-

Technical Guideline	Date of issue
Guideline For Income Tax Treatment of Malaysian Financial Reporting Standards (MFRS) 5: Non-Current Assets Held For Sale and Discontinued Operations	4 June 2013
Guideline For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 123 : Borrowing Cost	4 June 2013
Guideline For Income Tax Treatment Of Malaysian Financial Reporting Standards (MFRS) 140 : Investment Property	4 June 2013
Guidelines on Real Property Gains Tax (RPGT)	18 June 2013
Guidelines relating to Form CP 58	1 July 2013
Public Ruling
PR No. 8/2003 Gratuity	25 June 2013
PR No. 9/2003 Special Deduction For Expenditures On Treasury Shares	27 June 2013
PR No. 10/2003 Taxation of Business Trust	3 July 2013