Tax treatment



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MIA Tax Treatment on Islamic Finance



TAX TREATMENT 
ON ISLAMIC 
FINANCE
in Malaysia


Copyright© November 2012 by the Malaysian Institute of Accountants (MIA). All rights reserved. Permission is granted to make copies of this work 
provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each 
copy bears the following credit line: 

Copyright © (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved. Used with permission of MIA. Contact 
communications@mia.org.my for permission to reproduce, store or transmit this document.
” 
Otherwise, written permission from MIA is required to reproduce, store or transmit, or to make other similar uses of, this document, except as
permitted by law. Contact 
communications@mia.org.my
Photo credits: 
• 
Cover page - “
Taman Botani Putrajaya
”, 
© 
January 7, 2012 Phalinn Ooi (http://www.flickr.com/photos/phalinn/), used under a Creative Commons Attribution 
licence: http://creativecommons.org/licenses/by/3.0/, (http://www.flickr.com/photos/phalinn/6656701051/);
• 
Page 10 - “
The Art of Putrajaya Mosque
” 
©
February 24, 2008 Mohd Nor Azmil Abdul Rahman (http://www.flickr.com/people/azmil77/), used under a Creative 
Commons Attribution licence: http://creativecommons.org/licenses/by/3.0/, (http://www.flickr.com/photos/azmil77/2287772441/); and
• 
Page 15 - “
MOF Facade - Ministry of Finance, Putrajaya
”, 
©
May 19, 2008 William Ng (http://www.flickr.com/photos/williamnyk/), used under a Creative Commons 
Attribution licence: http://creativecommons.org/licenses/by/3.0/, (http://www.flickr.com/photos/williamnyk/2566727177/).



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