The Inland Revenue Board of Malaysia recently published Public Ruling No. 4/2025, which explains the requirements to notify the Director General of Inland Revenue (DGIR) on any change of accounting period by a company, limited liability partnership, trust body or co-operative society, which has to make payment by instalments on an estimate of tax payable for a year of assessment (YA). Public Ruling No. 4/2025 updates and replaces Public Ruling No. 1/2021. The main changes include:
- The amend…