On 29 July 2015, the Inland Revenue Board of Malaysia published Entertainment Expense Public Ruling (PR) No. 4/2015. PR No. 4/2015 sets out the tax treatment of entertainment expense as a deduction against gross income of a business, and steps to determine the amount of entertainment expense allowable as a deduction. It replaces PR 3/2008. Click the following link for PR No. 4/2015 as published.