In the recent case of Lam Ah Company Sdn Bhd ("taxpayer") v Director General of Customs and Excise, the taxpayer succeeded in its judicial review application challenging Customs' refusal to give effect to the exemption under section 155 of the Goods and Services Tax Act 2014 ("GST Act").

When businesses secure loans to support their operations and growth, the interest paid on these loans is often considered a necessary cost. Are these interest expenses tax-deductible as business...

Outlined below are findings since the implementation of GST in Malaysia on 1 April 2015, serving as a reminder to all GST registered companies.

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.

Recently, the IRBM issued the Restriction on Deductibility of Interest Rules which are intended to prevent base erosion through the use of excessive interest expense or any payments which are economically equivalent to ...

Below, we explain (in simple terms) 4 of the most common property-related taxes in Malaysia.

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.

The political scene in Malaysia has taken a very dynamic turn and it serves as a timely call for all international and local companies operating in the country to wake up and review their operations there

In its continuous effort to ensure smoother compliance with the tax requirements, the Inland Revenue Board of Malaysia (HASiL) has postponed its mandatory e-Invoicing implementation by six (6) months.

From 1 June 2018, Malaysia's Goods and Services Tax will be zero-rated, while the Sales and Services Tax is expected to make a comeback.

In our LHAG Insights of 19 August 2021 and 11 August 2022, we wrote about the decisions of the Special Commissioners of Income Tax (SCIT) and the High Court.

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

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.

Recently, the High Court ruled in JT Broadway Sdn Bhd ("taxpayer") v Director General of Customs ("Customs") and Customs Appeal Tribunal ("Tribunal")...

Pursuant to recent amendments to the Income Tax Act 1967 ("ITA"), gains or profits from the disposal of a ‘capital asset' on or after 1 January 2024 will be subject to capital gains tax ("CGT").

The RMCD has on 27 May 2021 issued the Service Tax Policy No. 1/2021 which, amongst others, provides that the Minister of Finance has, pursuant to section 34(3)(a) of the Service Tax Act 2018, ...

The SST is therefore expected to be more popular compared to GST.

During the Seminar Percukaian Kebangsaan 2025 (Belanjawan 2026) held on October 14, 2025, and subsequently via the Finance Bill 2025 released on November 18, 2025...

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)

本次更新重点介绍近期影响企业的最新法律发展，包括电子发票的实 施、雇佣合同印花税的处理方式，以及销售与服务税（SST）的修订与 扩展。