INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX




Section 8. Residence: companies and bodies of persons.




(1) For the purposes of this Act-

(2) If it is shown that it has been established as between the Director General and a company or body of persons for any tax purposes that the company or body was resident in Malaysia for the basis year for any year of assessment, it shall be presumed until the contrary is proved that the company or body was resident in Malaysia for the purposes of this Act for the basis year for every subsequent year of assessment.



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