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What is Overview of Malaysia about?

The document provides an overview of the Malaysian tax system including definitions of tax, sources of tax law, types of taxes, scope of income tax, year of assessment, types of income, and chargeable persons. It defines tax and its purposes, outlines direct and indirect taxes as well as the government bodies that administer each type, and explains concepts like income, capital receipts, basis periods, and who qualifies as a chargeable person.

Author

LOO YU HUANG

Language

EN