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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Malaysia /4. Withholding on benefits-in-kind / 4.2 Company car
Commentary

4.2 Company car


Malaysia

An employer-provided car is a benefit-in-kind if it is:

  1. Ìý

    •ÌýÌýÌýÌý made available for private use

  2. Ìý

    •ÌýÌýÌýÌý used for travelling between the place of work and the employee's home, and

  3. Ìý

    •ÌýÌýÌýÌý kept at the employee's home where it is available for use by them or their family

The prescribed life of vehicles is set

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