On 8 June 2017, the Inland Revenue Board of Malaysia published two public rulings on the country's Goods and Services Tax regime, which has been effective since 1 April 2015.

PR No.1/2017 Income Tax Treatment Of Goods And Services Tax Part I – Expenses

The objective of this Public Ruling is to explain the tax treatment accorded to a person in respect of goods and services tax (GST) paid or t…