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ARTICLE · 26 FEBRUARY 2016

Tax Espresso - January 2016

Deloitte
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The Finance Bill 2015 has been gazetted as the Finance Act 2015 (Act 773) on 30 December 2015. There are two material changes as highlighted in the table below.

MalaysiaTax
Deloitte LLP
Deloitte LLP

FINANCE ACT 2015

The Finance Bill 2015 has been gazetted as the Finance Act 2015 (Act 773) on 30 December 2015. There are two material changes as highlighted in the table below. There are also minor changes in the wording of a few proposals mainly on grammar.

Budget Proposal Finance Bill 2015 Finance Act 2015
Submission of Form E by way of an electronic medium or electronic transmission Effective: Year of Assessment (YA) 2016 Effective: For the year ending 31 December 2016 and subsequent years
Submission of Forms CP204 and CP204A by way of an electronic medium or electronic transmission Effective: YA 2016 Effective: YA 2018 and subsequent YAs

DEFERMENT OF IMPLEMENTATION OF INCOME TAX (THIN CAPITALISATION) RULES TO 31 DECEMBER 2017

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