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Guidelines on the taxation of electronic commerce

06 May 2013

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Approved Changes

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Malaysia

The Inland Revenue Board of Malaysia, has issued guidelines on the taxation of electronic commerce in Malaysia. The guidelines seek to provide some guidance on basic tax issues and income tax treatment in respect of e-commerce transactions. The guidelines discuss the treatment of server and website when determining the derivation of e-commerce income and provide examples of business models together with the likely tax treatment. The complete guidelines may be found on the IRBM's website.