Sec 4 (d): Royalty Income

Any person receiving royalty income will be subjected to tax in Malaysia if:

a. the royalty income is derived from Malaysia

b. received in Malaysia from outside Malaysia

Deduction of expenses: the s 33 and s 39 would apply.

Exemption for royalty income

- Paragraph 32

RM 10000, payment in respect of the publication, or the right to use any artistic work (other than any original painting), and from royalty in respect of recording discs or tapes.

- Paragraph 32A

RM 12000, payment received in that uear in respect of any translation of books or literary work at the specific request of any agency of the Ministry of Education, Ministry of Higher Education, or the Attorney general's Chambers.

- Paragraph 32B

RM 20000, payment in respect of the publication of, or the use of or the right to use, any literary work, or any original painting.

- Paragraph 32C

Exempt from performance in cultural performance approved by the Minister.

- Para 32D

RM 20000, musical composition

- Para 32E

Fee or honorarium in respect of services provided for purposes of validation, moderation or accreditation of franchised educational programmes in higher educational institutions and service are verified by the Lembaga Akreditasi Negara is tax-exempt.