Public Ruling on Taxation of Income from Employment on Board a Ship
Public Ruling No.12/2016; Rule; Issuing Authority: Inland Revenue Board, Malaysia
09 December 2016 | Source: Inland Revenue Board
The objective of this Public Ruling (PR) is to explain the tax treatment of income of an individual derived from an employment exercised on board a ship.


1. Objective

2. Relevant Provisions of the Law

3. Interpretation

4. Introduction

5. Derivation of Income

6. Tax Treatment

7. Double Taxation Agreement

8. Documents Required for Verification

9. Responsibility of Employer and Seafarer

Appendix I - Deeming Provisions of Employment Income

Appendix II - Determining Exemption of Income of a Seafarer

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