Costs of compliance under the Schedular Tax Deduction scheme (STD) in the Northern States of Malaysia

In Malaysia, the Pay-As-You-Earn (PAYE) system, known as the Schedular Tax Deduction Scheme (STD) or ‘Potongan Cukai Berjadual (PCB)’ in the Malay Language, was first introduced in 1995 through Income Tax (Deduction from Remuneration) Rules 1994.The STD scheme shifts the responsibility of tax collec...

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Bibliographic Details
Main Authors: Yusof, Rohana @ Norliza, Zainal Affrin, Zaimah
Format: Monograph
Published: Universiti Utara Malaysia 2009
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