The Income Tax Act 1967 (), is a Malaysian law establishing the imposition of income tax.
Structure
The Income Tax Act 1967, in its current form (1 January 2006), consists of 10 Parts containing 156 sections and 9 schedules (including 77 amendments).
- Part I: Preliminary
- Part II: Imposition and General Characteristics of the Tax
- Part III: Ascertainment of Chargeable Income
- Chapter 1: Preliminary
- Chapter 2: Basis years and basis periods
- Chapter 3: Gross income
- Chapter 4: Adjusted income and adjusted loss
- Chapter 5: Statutory income
- Chapter 6: Aggregate income and total income
- Chapter 7: Chargeable income
- Chapter 8: Special cases
- Part IV: Persons Chargeable
- Part V: Returns
- Part VI: Assessments and Appeals
- Chapter 1: Assessments
- Chapter 2: Appeals
- Part VII: Collection and Recovery of Tax
- Part VIIA: Fund for Tax Refund
- Part VIII: Offences and Penalties
- Part IX: Exemptions, Remission and Other Relief
- Part IXA: Special Incentive Relief
- Part X: Supplemental
- Chapter 1: Administration
- Chapter 2: Controlled companies and powers to protect the revenue in case of certain transactions
- Chapter 3: Miscellaneous
- Schedules
References