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Corporate Tax – OBB Consultancy Sdn. Bhd. OBB Consultancy Sdn Bhd - Always On The Lookout For A Better Way

Corporate Tax

Tax Management, Consultancy and Advisory

Corporate Tax

  • Corporate also called “Business”, the term is broad in nature.
    “Business” includes profession, vocation and trade and every manufacture, adventure or concern in the nature of trade. It’s therefore crucial to determine the nature of transaction(s).
  • Residency status of a company is determine based on the exercise of management and control of the business in Malaysia.
  • For business deduction test, the expenses wholly and exclusively incurred for production of income would be deductible from gross income.
  • Capital allowance on qualifying plant and machinery are granted in various specific rates.
  • Unabsorbed current year loss and unabsorbed capital allowances are allowed to carry forward.

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