Per diem - Clarification finally

The IRB has finally issued the Third Addendum to Public Ruling No. 1/2006 on 29 July 2009 (view here) to clarify that per diem received is exempted, thus officially reversing their Second Addendum issued on 25 February 2009.

So what happen to all those taxpayers who included per diem received in 2008 in their tax returns ?

Understanding Income Tax issues are already complicated enough for the ordinary taxpayers, the IRB should stop being so frickle minded and make a public ruling without considering the effects on taxpayers and the to reverse it with another public ruling, especially after the tax filing deadline.


  1. Hi,

    What's the latest (e.g. year 2011) stand on per diem? Is it still exempted?

  2. The latest Public Ruling on Per Diem are Public Rulings No. 1/2006 (3rd. addandum dated 30/7/2009) and 2/2004 (4th addandum dated 19/4/2010). No further changes as at today.