Public Ruling on Tax Borne by Employers
Public Ruling No.11/2016; Rule; Issuing Authority: Inland Revenue Board, Malaysia
08 December 2016 | Source: Inland Revenue Board
The objective of this Public Ruling (PR) is to explain the computation of - (a) perquisite relating to income tax of an employee borne by an employer; and (b) tax payable by the employee who is entitled to this perquisite.


1. Objective

2. Relevant Provisions of the Law

3. Interpretation

4. Basis Period to which Employment Income is Related

5. Income Tax of the Employee Borne by the Employer - A Perquisite to the Employee

6. Tax Treatment of Employee's Tax Borne by the Employer

7. Monthly Tax Deduction

8. Responsibility of Employee

9. Responsibility of Employer

10. Updates and Amendments

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