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Taxation

1. Taxation in Malaysia

Income of any person including a company, accruing in or derived from Malaysia or received in Malaysia from outside Malaysia is subjedt to income tax.

However income received in Malaysia by any person other than a resident company carrying on business of banking, insurance or sea or air transport for a year of assessment dervied from sources outside Malaysia is exempted from tax.

To mdermise and steamline the tax adiminstration system, the selft assessmet system was implememted for companies, sole proprietors, partneships cooperatives and salaried group and the assessment of income tax is based on a current year basis.

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