Introductory Report | Table of Contents             2003 Budget Issues               CONTENTS Self-Assessment System Extension of Self-Assessment System to Entities Other than Companies   Section 108 Credit Account     Income Tax Exemption of Deduction for Corporate Debt Restructuring Expenditure   Exemption of Income of Trade Association   Exemption of Income from Export of Qualifying Services   Extended Exemption Period for Local and Inbound Tourism   Exemption of Income from Export Sales of Malaysian International Trading Company (MITC)   Additional Double Deduction for Promotion of Malaysian Brand Names   Increased Rate of Deduction for Cost of Acquisition of Proprietary Rights   Exemption of Income from Trading on the Kuala Lumpur Options and Financial Futures Exchange   Expansion of Projects for Approved Agricultural Projects   Approved Food Production Projects   Tax Exemption of Political Association   Tax Exemption of Chartering Services of a Luxury Yacht   Tax Exemption on Rental of ISO Containers   Tax Exemption on Statutory Income of International Trade Exhibition Promoter   Tax Exemption on Royalty Received by a Non-Resident Franchisor from a Registered Institution in relation to an Approved Programme   Double Deduction for the Promotion of Export of Services   Double Deduction for the Promotion of Exports of Local Products   Deduction of Expenses in respect of Patents, Trademarks and Product Licensing Overseas   Deduction of Expenses in respect of Hotel Accommodation and Sustenance provided to Potential Importers for Promotion of Exports   Deduction for Implementation of RosettaNet   Public Ruling     Real Property Gains Tax Merger of Insurance Companies   Merger of Stock Broking Companies     Stamp Duty Merger of Stock Broking Companies   Merger of Insurance Companies   Purchase of Property from Developers   Corporate Debt Restructuring Scheme     Indirect Taxes Amendment to Second Schedule of the Service Tax Regulations 1975   Tioman Island     Labuan Guidelines on Offshore Captive Insurance Companies   Others     Other Issues Double Taxation Agreement (DTA)   Second Protocol - Malaysia / Australia Tax Treaty     Tax Cases Profit from Sale of Shares in a Property Development Company Not Subject to Real Property Gains Tax Compensation Paid for Early Retirement is Taxable Bus Ticket Sold in Singapore for a Journey to Malaysia Not Taxable Acquisition Price and Date of Acquisition of Bonus Shares   Disposal of Land by a Property Development Company Subject to Income Tax   Malaysians Performing Overseas Duties Entitled to Unilateral Tax Credit Grossing-Up of Amount for the Purpose of Withholding Tax Not Deductible Dividend and Interest Income Cannot be Split by Treating Each Counter of Share Investment or Loan As a Separate Source Interest Income Taxed As a Section 4(a) Business Source