TIOL-DDT 2174 · Thursday, 22 August 2013 · story 4 of 5

Tablet is not Computer - clarifies Malaysian Revenue Board.

THE Tax Policy Department (something like our TPL) of the Inland Revenue Board Of Malaysia, last month issued a clarification,

"The Ministry Of Finance via a letter dated 20th March 2013 has decided that an individual is eligible for personal tax deduction for the purchase of a personal computer under paragraph 46(1)(j) Income Tax Act 1967, which is a desktop computer, a laptop computer, Notebook and Ultrabook not used for the purpose of a business.

Therefore, the eligibility of tax deduction allowed does not include purchase of other gadgets that are able to perform functions similar to a computer for example tablet and handphone."

Anything for the IRS officers to learn from?