Guides
HASiL Public Rulings: What They Are and How to Use Them
Updated: 8 November 2026 Independently fact-checked.
Introduction
Have you ever read "Public Ruling No. 7/2020" or "Ketetapan Umum" in tax discussions? A Public Ruling (PR) — in Malay, Ketetapan Umum (KU) — is an official document issued by HASiL to explain the interpretation of the Director General of Inland Revenue (DGIR) of the tax law. This article explains what a PR is, its legal basis, how to find it, and how it can help you.
Legal basis: s.138A of the ITA 1967
Section 138A of the Income Tax Act 1967 (Act 53) empowers the DGIR to issue Public Rulings on the application of any provision of the ITA. This means a PR is HASiL's official channel for stating its interpretation of the tax law.
What does a PR contain?
According to the standard text of official HASiL PRs (e.g. PR 3/2016):
- a PR is published as a guide for the public and officers of HASiL, stating the DGIR's interpretation of the tax law as well as policy and procedure;
- the DGIR may withdraw a PR wholly or in part — either by a notice of withdrawal or by publishing a new PR that replaces it.
How to find PRs & how the PR page is organised
HASiL maintains an official "Public Ruling" (Ketetapan Umum) page that is organised by year. Each PR is issued as a "No. X/YYYY" with the date it was issued. Superseded PRs are marked "superseded by PR No…" so readers know which version applies.
Current PR examples (2026)
As of 2026-11-08, the HASiL PR page shows, among others:
| No. | Title (reference example) | Date issued |
|---|---|---|
| PR 1/2026 | Tax Incentive for the Returning Expert Programme | 16.03.2026 |
| PR 2/2026 | (exact title not yet fully captured — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.) | 27.03.2026 |
| PR 3/2026 | Bilateral Credit and Unilateral Credit | 22.05.2026 |
| PR 4/2026 | Special Allowance for Small Value Assets | 30.09.2026 |
Public consultation on draft PRs
Before a final PR is published, HASiL sometimes conducts public consultation on draft PRs — inviting comments from the public and stakeholders.
Example: on 24 June 2026, HASiL announced a public consultation on the proposed "Public Ruling: Pre-commencement Business Expenditure" with a specific feedback period.
Effect on assessments & appeals: s.99(4)
Under s.99(4) of the ITA, if you do not agree with the treatment in a PR or with the stance/decision/practice of the DGIR at the time the assessment was made, you have the right to appeal. This means a PR can be a starting point for understanding HASiL's position — but if you consider the interpretation inaccurate or not applicable to your circumstances, the appeal channel still exists.
PRs in the BE Notes
The Explanatory Notes for Form BE refer to PRs as a source of interpretation for practical matters — for example entertainment, MBB (medical benefit), rewards, allowances, tax reliefs, donations, and bilateral credits. This shows PRs are often the first reference for day-to-day tax reporting issues.
this item still awaits official confirmation from HASiL — check again with HASiL before deciding. notes from research
Frequently Asked Questions (FAQ)
Q. What is a Public Ruling (PR)? A. An official HASiL document stating the DGIR's interpretation of the tax law, published as a guide for the public and officers of HASiL (s.138A of the ITA).
Q. Is a PR law? A. No — a PR is the DGIR's interpretation of the law. It supports certainty but does not replace the text of the ITA.
Q. How do I find the latest PRs? A. Through HASiL's official "Public Ruling" (Ketetapan Umum) page, which is organised by year (No. X/YYYY) with the date issued; superseded PRs are marked "superseded by".
Q. Can I appeal if I do not agree with the treatment in a PR? A. Yes — under s.99(4) of the ITA, if you do not agree with the treatment in a PR or with the stance/decision/practice of the DGIR at the time the assessment was made, you have the right to appeal.
Q. Do all PRs apply to me? A. Not necessarily — each PR applies according to its own conditions and effective date. Check the specific conditions of the relevant PR.
Glossary
- PR (Public Ruling) — Ketetapan Umum (KU); an official HASiL document stating the DGIR's interpretation of ITA provisions (s.138A).
- DGIR — Director General of Inland Revenue (HASiL).
- ITA 1967 — Income Tax Act 1967 (Act 53).
- s.99(4) — right of appeal if you do not agree with the treatment in a PR.
- Public consultation — process inviting public feedback on draft PRs.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: