LHDNM - Guidelines on Tax Treatment on Income Received from Abroad
On 29 September 2022, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued the Guidelines on Tax Treatment on income received from abroad (LHDN.AG.600-1/7/3) as a follow-up amendment to Paragraph 28 of Schedule 6, Income Tax Act 1967 (ACP 1967) through the Finance Act 2021 [Act 833] which aims to impose a tax on income received from abroad by residents in Malaysia with effect from 1 January 2022.
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