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Rulings documents archived for Malaysia Document Issuer Date Archived copy Live source Citation key Ketetapan Umum No. 4/2012, Potongan Bagi Kerugian Wang Tunai Dan Layanan Ke Atas Pemulihannya (Public Ruling 4/2012, Deduction for Loss of Cash and Treatment of Recoveries) Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 2012-06-01 (replacing Public Ruling 5/2005) PDF, 107 KB, mirror Open PR 4/2012 Ketetapan Umum No. 12/2019, Layanan Cukai Ke Atas Keuntungan Dan Kerugian Tukaran Asing (Public Ruling 12/2019, Tax Treatment of Foreign Exchange Gains and Losses) Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 2019-12-13 PDF, 313 KB, mirror Open PR 12/2019 Ketetapan Umum No. 1/2022, Had Masa Bagi Kerugian Larasan Perniagaan Yang Tidak Dapat Diserap Dihantar Ke Hadapan (Public Ruling 1/2022, Time Limit on Unabsorbed Adjusted Business Losses Carried Forward) Lembaga Hasil Dalam Negeri Malaysia, issued under section 138A of the Income Tax Act 1967 2022-06-30 PDF, 311 KB, mirror Open PR 1/2022