A lot of people are wondering whether their income from Adsense or blogging taxable. I personally wrote to IRC (Lembaga Hasil Dalam Negeri Malaysia), and they sent me a pamphlet.
Below Chart is derived from the pamphlet, that shows the scope of taxation.
> BUSINESS – Either manufacturing / trading / services
> PRODUCTS – Either tangible / intangible
> WEBSITE – Identity / queries / order / payment / online delivery
> TANGIBLE PRODUCTS – Deliver by normal physical channel
> Business activities include sourcing of contents / procurement of goods / promotion and advertisement / selling / arranging of delivery of product / maintaining website