ARTICLE · 05 AUGUST 2025

Recent Developments – Commercial Laws

Hsian & Co.

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This update highlights recent legal developments impacting businesses, being the implementation of e-invoicing, the treatment for stamping of employment contracts, and the revision and expansion of the Sales and Services Tax (SST)

MalaysiaTax

Yong Hsian Siong

Xiang Yen Foo

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This update highlights recent legal developments impacting businesses, being the implementation of e-invoicing, the treatment for stamping of employment contracts, and the revision and expansion of the Sales and Services Tax (SST).

E-Invoicing

The Inland Revenue Board ("LHDN") had announced a change in the implementation deadline with regards to e-invoicing. The updated implementation deadline is as follows:

Taxpayers with an annual turnover or revenue of less than RM500,000 are now exempted from implementing e-invoicing

Stamping of Employment Contracts

In Malaysia, instruments specified under the First Schedule of the Stamp Act 1949 ("SA 1949") are chargeable with stamp duty, with the stamp duty for employment contracts between employers and employees set at RM10 per document.

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