Public Ruling on Basis Period for Companies Under Liquidation
Public Ruling No.7/2016; Rule; Issuing Authority: Inland Revenue Board, Malaysia
10 October 2016 | Source: Inland Revenue Board
The objective of this Public Ruling (PR) is to explain the determination of the basis period for companies under liquidation.


1. Objective

2. Relevant Provisions of the Law

3. Interpretation

4. Introduction

5. Determination of Basis Period For Companies Under Liquidation

6. Date of Submission of Income Tax Return Form

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