| Autor: |
Goh Ka Im, Raj, Anand, Yong, Irene, Lian, Cynthia, Pui Chi, Foong |
| Předmět: |
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| Zdroj: |
International Tax Review; World Tax 2010, p337-348, 12p, 1 Chart |
| Abstrakt: |
The article presents information on the tax system of Malaysia. Under its Federal Constitution, tax shall only be levied by or under authority of federal law or that tax law can only be found in tax statutes, supplemented by other legislative instruments such as subsidiary legislation and ministerial orders. Administrative functions, such as the care and management of direct tax matters, are carried out by the director general of Inland Revenue and the Inland Revenue Board. Income tax is generally based on the Income Tax Act 1967 (ITA). |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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