The Inland Revenue Board of Malaysia (IRBM) recently published updated Guidelines on the Application Procedure for a Special Deduction in Respect of a Qualifying Research and Development Activity. The IRBM has also published the related forms and attachments, which are available on the Technical Guidelines webpage.
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INTRODUCTION
The purpose of this guideline is to explain the:
1.1 Application procedure for an approved qualifying research and development (R&D) activity that qual…