Section 4a Income Tax Act Malaysia

Non chargeability to tax in respect of offshore business activity 3c deleted 4.

Section 4a income tax act malaysia. I amounts paid in consideration of services rendered in connection with the use of property or rights belonging to. Short title and commencement 2. Charge of income tax 3a deleted 3b. The special classes of income are those listed in section 4a of the income tax act 1967 ita.

Income under paragraphs 4a i and 4a ii of the ita which is derived from malaysia is chargeable to tax in malaysia regardless of whether the se rvices are performed in or outside malaysia. Background income that a nonresident derives from malaysia from special classes of income is subject to tax in malaysia. Section 4a of the income tax act 1967. Interpretation part ii imposition and general characteristics of the tax 3.

Income of a person not resident in malaysia in respect of. Charge of income tax 3 a. However with effect from 6 9 2017 the minister of finance exempts a person not resident in malaysia from the payment of income tax in respect of income. Laws of malaysia act 53 arrangement of sections income tax act 1967 part i preliminary section 1.

Short title and commencement 2. Non chargeability to tax in respect of offshore business activity 3 c. Interpretation part ii imposition and general characteristics of the tax 3.