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A question which company liquidators occasionally ask is whether all the bills of the solicitors, accountants, auctioneers, brokers or other persons, who have provided services to the liquidators, have to be taxed...

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。

On 14 August 2023, the Indonesian Anti-Dumping Committee ("KADI") initiated an anti-dumping investigation against the exports of Polypropylene Copolymer ("Product")...

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)

「CRS（共通報告基準）」と呼ばれるものが今、金融業界や国際的な業務に携わる人の間で話題となってい る。このCRSとは一体何で、何故注目

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...

The Malaysian Inland Revenue Board ("IRB") has recently announced that there will be a waiver and remission of tax penalty to encourage voluntary disclosures and early settlement of tax arrears.

On 7 January 2025, the Governments of Singapore and Malaysia signed a formal agreement in respect of the Johor-Singapore Special Economic Zone ("JS-SEZ") with the objective to compete for global investments together.

Double Taxation Agreements1 (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers by preventing...

Although the Defendant had filed notices of appeal to the IRB against the Forms JA subsequently, the Disputed Sum remained outstanding and resulted in the imposition of late payment penalties.

Rates are a type of tax imposed by local authorities in Malaysia. It is commonly referred to by its Malay name, cukai taksiran. In Peninsular Malaysia, the power to impose rates is found in Part XV of the Local Government Act 1976 ...

Stamp duties are taxes levied on legal instruments, used by most governments to raise revenue. Usually, stamp duty laws are dry and boring with most amendments affecting only the amounts of revenue

Starting January 1, 2020, foreign digital service providers must pay digital service tax (DST) of six percent in Malaysia.

Thou shalt not shy away from change. It is constant and to remain relevant, one has to adopt and adapt to the changes.

Section 109 of the Income Tax Act 1967 (ITA) imposes withholding tax on royalties paid to non-residents. However, certain royalties are not taxable under various ...

The Tourism Tax Act 2017 (‘the Principal Act') was enacted by the Malaysian Government to provide a framework for the imposition and collection of a tourism tax on any tourist who stays at ...

In Malaysia, electronic services are legally governed under the framework of Service Tax on Digital Services (SToDS). For tax purposes, a digital or electronic service qualifies...

The Labuan Development Blueprint 2030 launched by the Prime Minister of Malaysia, Datuk Seri Najib Tun Razak recently, will create the pathway to the growth and development of the Federal Territory Labuan.