Income Tax Act 1967 (Act 53) & Details of Amendments from 1967 to 2026 (Volume I & II)

Income Tax Act 1967 (Act 53)

&

Details of Amendments from 1967 to 2026

(Volume I & II)

All Amendment up to January 2026

Published and Printed in May 2026

There are no amendments between the date book was published and printed

The Income Tax Act 1967 establishes the framework governing income tax in Malaysia, covering taxable income, deductions, exemptions, assessments, collection, appeals and penalties. This two-volume set brings together the Act and a separate compilation of its legislative amendments, providing a valuable reference for lawyers, accountants, tax practitioners and students.

This publication compiles amendments from 1967 to 2023, covering 56 years, based on the gazettes issued during this period. It also includes details of amendments to the Income Tax Regulations.
Please refer to pages 4–7 of Circular 100/2024 for further information.

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