Public Ruling on Industrial Buildings Part II
Public Ruling No.10/2016; Rule; Issuing Authority: Inland Revenue Board, Malaysia
05 December 2016 | Source: Inland Revenue Board
The objective of this Public Ruling (PR) is to explain the types of buildings that qualify as industrial buildings under the provisions of paragraph 80, Schedule 3 of the Income Tax Act 1967 (ITA) through the Income Tax Rules (ITR) made by the Minister of Finance.


1. Objective

2. Relevant Provisions of the Law

3. Interpretation

4. Types of Buildings that Qualify as Industrial Buildings

5. Summary of Types of Industrial Building and Rates of Allowances

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