The Inland Revenue Board of Malaysia (IRBM) has issued Public Ruling (PR) No. 11/2018, which explains the special classes of income that are chargeable to tax under section 4A of the Income Tax Act 1967 (ITA) and related withholding rules. The Ruling updates and replaces PR No. 1/2014 of 23 January 2014.

The special classes of income covered in PR No. 11/2018 include the following, which are c…