Income Tax Act 1967
INCOME TAX ACT 1967
AKTA CUKAI PENDAPATAN 1967
Act 53 · consolidated to 1 Jan 2026 · 853 pp
Socio-economic rights
Consolidated to 1 January 2026. Amendments made after that date are not in this text. Check the AGC record for later amendments.
What this does to artists
Two provisions dominate arts practice. Section 4 and the badges of trade decide whether an artist's income is taxable business income. Section 109A imposes a 15 per cent withholding on payments to non-resident public entertainers, which is the rule that catches every promoter booking a foreign act and every Malaysian act performing abroad.
Watch this
Section 109A withholding is the promoter's liability, not the artist's, and failure to deduct makes the promoter personally liable plus a 10 per cent increase.
What to read first
Section numbers read out of the AGC text itself
s.4Classes of income on which tax is chargeable
s.4Classes of income on which tax is chargeable
s.39Deductions not allowed
s.109AApplication of sections 109 and 110 to income derived by a public entertainer
s.109Deduction of tax from interest or royalty in certain cases
s.132Double taxation arrangements
Where this one bites
Scenario
DJ a club night
You are playing other people's recordings to a paying room. Three separate licences, one venue licence, a stat…
ScenarioRelease and distribute a track
Ownership, registration and the two separate rights in every recording.…
ScenarioLicence a song for an ad, film or game
Two permissions, usually from two different owners, and a blanket licence is neither of them.…
ScenarioExhibit and sell your work
Selling the object is not selling the copyright, and the commission clause decides who owned it in the first p…
ScenarioPublish a book or zine
Printing needs a licence, publishing needs a permit, and the Minister can prohibit the result outright.…
ScenarioSell merch, prints or downloads online
The moment you take money online you are a seller, and there is a disclosure rule almost no artist store compl…
Full arrangement of sections 329 sections · show / hide
Extracted from the AGC PDF on this page.
s.1Short title and commencement
s.2Interpretation
s.3Charge of income tax
s.3BNon-chargeability to tax in respect of offshore business activity
s.4Classes of income on which tax is chargeable
s.4ASpecial classes of income on which tax is chargeable
s.4BNon-business income
s.4CGains or profits from a business arising from stock in trade parted with by any element of compulsion
s.5Manner in which chargeable income is to be ascertained
s.6Rates of tax
s.6ATax rebate
s.6DTax rebate for company or limited liability partnership
s.7Residence: individuals
s.8Residence: companies and bodies of persons
s.12Derivation of business income in certain cases
s.13General provisions as to employment income
s.14General provisions as to dividend income
s.15Derivation of interest and royalty income in certain cases
s.15ADerivation of special classes of income in certain cases
s.15BDerivation of gains or profits in certain cases
s.15CDerivation of gains or profits from the disposal of capital assets deriving value from real property in Malaysia
s.16Voluntary pensions, etc
s.17Derivation of pensions, etc
s.18Interpretation of Part III
s.19Supplementary provisions for the interpretation of Part III
s.20Basis years
s.21Basis period of a person other than a company, limited liability partnership, trust body or co-operative society
s.21ABasis period of a company, limited liability partnership, trust body or co-operative society
s.22Gross income generally
s.23Interpretation of sections 24 to
s.24Basis period to which gross income from a business is related
s.25Basis period to which gross income from an employment is related
s.26Basis period to which gross income in respect of dividend is related
s.27Basis period to which gross income in respect of interest, etc., is related
s.28Basis period to which gross income not provided for by sections 24 to 27 is related
s.29Basis period to which income obtainable on demand is related
s.30Special provisions applicable to gross income from a business
s.32Special provisions applicable to gross income from an employment
s.33Adjusted income generally
s.34Special provisions applicable to adjusted income from a business
s.34ASpecial deduction for research and development expenditure
s.34BSpecial deduction for contribution to an approved research institute or payment for use of services of an approved research institute or company
s.34CSpecial provision applicable to adjusted income from a discount or premium
s.34DSpecial deduction for expenditure on treasury shares
s.35Stock in trade
s.36Power to direct special treatment in the computation of business income in certain cases
s.38Special provisions applicable to adjusted income from an employment
s.38ALimitation on deduction of entertainment expenses
s.39Deductions not allowed
s.40Adjusted loss
s.41Ascertainment of adjusted income or adjusted loss from a business for an accounting period
s.42Statutory income
s.43Aggregate income
s.44Total income
s.44AGroup relief for companies
s.44BCarry-back losses
s.45Chargeable income and aggregation of husband’s and wife’s income
s.45ADeduction for husband
s.46Deduction for individual and Hindu joint family
s.46BDeduction for individual on interest expended
s.47Deduction for wife or former wife
s.48Deduction for children
s.49Deduction for insurance premiums
s.50Application of section 49 where husband and wife are living together
s.51Deduction must be claimed
s.52Modification of Part III in certain special cases
s.53Trade associations
s.53AClub, association or similar institution
s.54Sea and air transport undertakings
s.54AExemption of shipping profits
s.54B54C Special treatment on distribution of profits by limited liability partnership
s.55Partnerships generally
s.56Successive partnerships
s.57Provisions applicable where partnership is a partner in another partnership
s.58Income receivable by partnership otherwise than from partnership business
s.59Partnership losses
s.60Insurance business
s.60AReinsurance: chargeable income, reduced rate and exempt dividend
s.60AATakaful business
s.60ABChargeable income of life fund subject to tax
s.60CBanking business
s.60FInvestment holding company
s.60FAInvestment holding company listed on Bursa Malaysia
s.60GForeign fund management company
s.60HClosed-end fund company
s.60ICompany that establishes special purpose vehicle
s.61Trusts generally
s.61AExemption of Real Estate Investment Trust of Property Trust Fund
s.62Discretionary trusts
s.63Trust annuities
s.63ASpecial deduction for qualifying capital expenditure
s.63BSpecial deduction for expenses
s.63CSpecial treatment on rent from the letting of real property of a Real Estate Investment Trust or Property Trust Fund
s.63DIncome of a unit trust from the letting of real property is not income from a business
s.64Estates under administration
s.65Settlements
s.65ACo-operative Societies
s.65BIncentive scheme
s.65CInterpretation of Chapter
s.65DApplication of Chapter
s.65EGains or profits from the disposal of capital asset
s.65FDisposal and acquisition of capital asset
s.66Personal chargeability: general principle
s.66ATax identification number
s.67Vicarious responsibility and chargeability
s.68Power to appoint agent
s.69Incapacitated persons
s.70Non-residents
s.71Masters of ships and captains of aircraft
s.72Hindu joint families
s.73Trustees
s.74Executors
s.75Companies and bodies of persons
s.75ADirector’s liability
s.75BDirector’s liability
s.76Rulers and Ruling Chiefs
s.76AActs of nominee
s.77Return of income by a person other than a company, limited liability partnership, trust body or co-operative society
s.77AReturn of income by every company, limited liability partnership, trust body or co-operative society
s.77BAmendment of return
s.77CDeduction of tax as final tax
s.78Power to call for specific returns and production of books
s.79Power to call for statement of bank accounts, etc
s.80Power of access to buildings and documents, etc
s.81Power to call for information
s.82Duty to keep records and give receipts
s.82ADuty to keep documents for ascertaining chargeable income and tax payable
s.82BDuty to provide information and furnish documents for ascertaining chargeable income, tax payable, etc
s.82CDuty to issue electronic invoice
s.83Return by employer
s.83ADuty to furnish particulars of payment made to an agent, etc
s.84Return concerning persons other than the maker of the return
s.85Return by occupiers
s.86Return by partnership
s.87Power to call for further return
s.88Returns deemed to be made with due authority
s.89Change of address
s.90Assessments generally
s.91Assessments and additional assessments in certain cases
s.91ADeemed assessment on the amended return
s.92Advance assessments
s.93Form and making of assessments
s.94Record of assessments
s.95Discharge of double assessments
s.96Notice of assessment
s.96AComposite assessment
s.97Finality of assessment
s.97ANotification of non-chargeability
s.98The Special Commissioners and the Secretary
s.99Right of appeal
s.100Extension of time for appeal
s.101Review by Director General
s.102Disposal of appeals
s.103Payment of tax
s.103BTax payable notwithstanding institution of proceedings under any other written law
s.104Recovery from persons leaving Malaysia
s.105Refusal of customs clearance in certain cases
s.106Recovery by suit
s.106APower to call for bank account information for purpose of making garnishee order application
s.107Deduction of tax from emoluments and pensions
s.107ADeduction of tax from contract payment
s.107BPayment by instalments
s.107CEstimate of tax payable and payment by instalments for companies
s.107DDeduction of tax from payment made to agent, etc
s.108Non-deduction of tax from dividend
s.109Deduction of tax from interest or royalty in certain cases
s.109AApplication of sections 109 and 110 to income derived by a public entertainer
s.109BDeduction of tax from special classes of income in certain cases derived from Malaysia
s.109CDeduction of tax from interest paid to a resident
s.109DDeduction of tax on the distribution of income of a unit trust
s.109DADeduction of tax on distribution of income of unit trust to unit holder other than individual
s.109EDeduction of tax on the distribution of income of a family fund, etc
s.109FDeduction of tax from gains or profits in certain cases derived from Malaysia
s.109GDeduction of tax from income derived from withdrawal of a deferred annuity or a private retirement scheme
s.109HAppeal by the payer
s.110Set-off for tax deducted
s.110BSet-off for tax charged on actuarial surplus
s.110CSet-off for tax charged on actuarial surplus under takaful business
s.111Refund of over-payments
s.111BEstablishment of Fund for Tax Refund
s.111CNon applicability of section 14A of the Financial Procedure Act
s.111DCompensation for over-payment of tax
s.112Failure to furnish return or give notice of chargeability
s.112AFailure to furnish country-by-country report
s.113Incorrect returns
s.113AIncorrect returns, information returns or reports
s.113BFailure to furnish contemporaneous transfer pricing documentation
s.114Wilful evasion
s.115Leaving Malaysia without payment of tax
s.116Obstruction of officers
s.117Breach of confidence
s.118Offences by officials
s.119Unauthorized collection
s.119AFailure to keep records
s.119BFailure to comply with rules made under paragraph 154(1)(c) on mutual administrative assistance
s.120Other offences
s.121Additional provisions as to offences under sections 113, 115, 116, 118 and
s.122Tax, etc., payable notwithstanding institution of proceedings
s.124Power to compound offences and abate or remit penalties
s.125Recovery of penalties imposed under Part VIII
s.126Jurisdiction of subordinate court
s.127Exemptions from tax: general
s.127ACessation of exemption
s.129Remission of tax
s.129AOther relief
s.131Relief in respect of error or mistake
s.131ARelief other than in respect of error or mistake
s.132Double taxation arrangements
s.132ATax information exchange arrangements
s.132BMutual administrative assistance arrangement
s.132CInternational obligations
s.133Unilateral relief from double taxation
s.133ASpecial incentive relief
s.134The Director General and his staff
s.134APower of Director General to issue guidelines
s.135Power of Minister to give directions to Director General
s.136Delegation of Director General’s functions
s.137Identification of officials
s.138Certain materials to be treated as confidential
s.138APublic ruling
s.138BAdvance ruling
s.138CAdvance Pricing Arrangement
s.139Controlled companies
s.140Power to disregard certain transactions
s.140APower to substitute the price on certain transactions
s.140BSpecial provision applicable to loan or advances to director
s.140CRestriction on deductibility of interest
s.141Powers regarding certain transactions by non-residents
s.142Evidential provisions
s.142AAdmissibility of electronic record
s.143Errors and defects in assessments, notices and other documents
s.144Power to direct where returns, etc., are to be sent
s.145Service of notices
s.146Authentication of notices and other documents
s.147Free postage
s.148Provisions as to approvals and directions given by Minister or Director General
s.149Annulment of rules and orders laid before the Dewan Rakyat
s.150Power to approve pension or provident fund, scheme or society
s.151Procedure for making refunds and repayments
s.152Forms
s.152AElectronic medium
s.153Restriction on persons holding themselves out as tax agents, tax consultants, etc
s.154Power to make rules
s.154APower to enter into an agreement with regard to tax liability
s.155Repeals
s.156Transitional and saving provisions
s.157Interpretation
s.158Scope of application
s.159Domestic Top-up Tax
s.160Multinational Top-up Tax
s.161Application of Income Inclusion Rule
s.162Allocation of Multinational Top-up Tax under the Income Inclusion Rule
s.163Income Inclusion Rule offset mechanism
s.164Financial Accounts
s.165Adjustments to determine GloBE Income or Loss
s.166International Shipping Income exclusion
s.167Allocation of Income or Loss between a Main Entity and a Permanent Establishment
s.168Allocation of Income or Loss from a Flow-through Entity
s.169Adjusted Covered Taxes
s.170Allocation of Covered Taxes from one Constituent Entity to another Constituent Entity
s.171Mechanism to address temporary differences
s.172The GloBE Loss Election
s.173Post-filing Adjustments and Tax Rate Changes
s.174Determination of Effective Tax Rate
s.175Multinational Top-up Tax Percentage
s.176Excess Profit
s.177Jurisdictional Top-up Tax
s.178Multinational Top-up Tax of a Constituent Entity
s.179Allocation of tax for jurisdiction with no Net GloBE Income
s.180Substance-based Income Exclusion
s.181Additional Current Multinational Top-up Tax
s.182De minimis exclusion
s.183Minority-Owned Constituent Entity
s.184Application of consolidated revenue threshold to group mergers and demergers
s.185Constituent Entities joining and leaving a Multinational Enterprise Group
s.186Transfer of assets and liabilities
s.187Joint Ventures
s.188Multi-Parented Multinational Enterprise Groups
s.189Ultimate Parent Entity that is a Flow-through Entity
s.190Ultimate Parent Entity subject to Deductible Dividend Regime
s.191Eligible Distribution Tax Systems
s.192Effective Tax Rate Computation for Investment Entities
s.193Investment Entity Tax Transparency Election
s.194Taxable Distribution Method Election
s.195GloBE Safe Harbour
s.196Transitional Tax Attributes
s.197Transitional relief for the Substance-based Income Exclusion
s.198Personal chargeability: Domestic Top-up Tax or Multinational Top-up Tax
s.199Responsibilities for doing all acts and things of Constituent Entity
s.200Responsibilities for doing all acts and things of limited liability partnership and business trust
s.201Information return by Constituent Entity
s.202Top-up Tax return by Constituent Entity
s.203Amendment of Top-up Tax return
s.204Power to call for specific returns and production of books under Part XI
s.205Power of access to buildings and documents, etc., under Part XI
s.206Power to call for information under Part XI
s.207Duty of Constituent Entity to keep documents for ascertaining tax payable
s.208Power to call for further return under Part XI
s.209Returns deemed to be made with due authority under Part XI
s.210Change of address of Constituent Entity
s.211Domestic Top-up Tax or Multinational Top-up Tax assessments
s.212Assessments and additional assessments in certain cases under Part XI
s.213Deemed assessment on amended return of Constituent Entity
s.214Form and making of Domestic Top-up Tax or Multinational Top-up Tax assessments
s.215Record of Domestic Top-up Tax or Multinational Top-up Tax assessments
s.216Notice of Domestic Top-up Tax or Multinational Top-up Tax assessment
s.217Composite assessment for Domestic Top-up Tax or Multinational Top-up Tax
s.218Finality of Domestic Top-up Tax or Multinational Top-up Tax assessment
s.219Right of appeal under Part XI
s.220Payment of Domestic Top-up Tax or Multinational Top-up Tax
s.221Domestic Top-up Tax or Multinational Top-up Tax payable notwithstanding institution of proceedings under any other written law
s.222Recovery by suit under Part XI
s.223Refund of over-payments under Part XI
s.224Failure of Constituent Entity to furnish information return
s.225Failure of Constituent Entity to furnish Top-up Tax return
s.226Incorrect information return of Constituent Entity
s.227Incorrect Top-up Tax return of Constituent Entity
s.228Wilful evasion of Multinational Top-up Tax or Domestic Top-up Tax
s.229Obstruction of officers
s.230Offences by officials under Part XI
s.231Other offences in relation to Domestic Top-up Tax or Multinational Top-up Tax
s.232Additional provisions as to offences under section 227, 229, 230 or
s.233Domestic Top-up Tax and Multinational Top-up Tax, etc., payable notwithstanding institution of proceedings
s.234Power to compound offences under Part XI
s.235Recovery of penalties imposed under Part XI
s.236Jurisdiction of subordinate court under Part XI
s.237Remission of tax
s.238Relief in respect of error or mistake under Part XI
s.239Application of certain provisions of Part X to matters regarding Multinational Top-up Tax
Read the law
Source of record · lom.agc.gov.my/act-detail.php?act=53&lang=BI
Who this reaches
Visual artsMusicFilm & TVPerforming artsLiterature, writing & publishingFashion & craftDigital & mediaMuseum & archivingContent creationEverything else
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