The Inland Revenue Board of Malaysia has published Public Ruling No. 10/2019, which explains the special classes of income that are chargeable to tax under section 4A of the Income Tax Act 1967 (ITA) and the related withholding rules. The Ruling updates and replaces PR No. 11/2018 of 5 December 2018. The main changes in the updated ruling include changes in wording to reflect the amendments in respect of special classes of income made by the Finance Act 2018, which included the removal of the word "technical" in respect of amounts paid in consideration for "technical" advice, assistance or services...