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These Rules which were gazetted on 26 May 2015 are deemed to have come into operation on 1 February 2009.

There has been unprecedented pressure on both tax neutral countries and the users of these tax efficient jurisdictions, to pay what is deemed a ‘fair' amount of tax.

At the Manila chapter of Labuan IBFC's ASEAN Roadshow 2016, Dr Veerinderjeet Singh, Founder and Chairman, Taxand Malaysia Sdn Bhd / Executive Chairman...

Pursuant to the Finance Act 2021 gazetted on 31 December 2021, RPGT will no longer be imposed on property disposals by individual owners starting from the 6th year, with effect from 1 January 2022.

Both countries remain committed to finalize the IGA between Malaysia and the United States for the implementation of FATCA in Malaysia.

As you might be aware, it was announced via the Malaysian Budget 2019 that as of 1st January, the current tax rate of 3% for all trading activities prescribed by the Labuan Business Activity Tax Act 1990 ...

In an effort to ease the burden on small and medium enterprises, the Prime Minister Datuk Seri Anwar Ibrahim had announced on 6 December 2025 that the e-invoice exemption threshold will be raised to RM1 million annual turnover or revenue beginning 1 January 2026.

In the recent case of S Sdn Bhd v Director General of Customs & Anor, the High Court struck down anti-dumping duties imposed on an exporter who is a licensed manufacturing warehouse ("LMW")...

As I write this, the team and I have been working from home for close to two months and unfortunately, we are still waiting on a clear indication as to when we may return to our offices

In this panel, the experts share their best practices, challenges and personal experience as to when best to explore self-insurance options, the type of self-insurance structures ...

The IRB has recently issued the Tax Audit Framework on Finance and Insurance 2015 ("This Framework") in Bahasa Malaysia which takes effect from 1 June 2015.

The Income Tax (Exemption) (No. 9) Order 2021 [P.U.(A) 344/2021] (‘E.O. No. 9') was gazetted on 23 August 2021. E.O. No. 9 has effect from the year of assessment 2021 until the year of assessment 2022.

Malaysian Customs released two new DG Decisions this month. For those of you who are not familiar with DG Decisions these comprise guidance issued by RMCD on its view in relation to various GST matters.

Malaysia's 2018 Budget includes a number of initiatives to help drive the economy. But the most important action for the business community to prepare for is the implementation of BEPS action points and the CRS.

The Finance Bill 2020 (‘Bill') was passed by the Dewan Rakyat (House of Representatives) and the Dewan Negara (Senate) of the Malaysian Parliament on 17 and 28 December 2020 respectively.

Pursuant to subsection 58(1) of the Temporary Measures for Reducing the Impact of Coronavirus Disease 2019 (Covid-19) Act 2020 (‘Temporary Measures Act')...

If you are a business owner in Malaysia, it is important to understand which business expenditures are eligible for tax deductions.