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。

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

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

Lately, the Customs has been rejecting applications for special refund of sales tax made under Section 190 of the Goods and Services Tax Act 2014 ("GST Act").

The Finance Act 2015 had made several amendments to the Income Tax Act 1967 (ITA) which may have an impact on your tax position (including the estimate or revised estimate of tax payable).

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.

On 24.2.2023, the Unity Government re-tabled the long-awaited Budget 2023 ("Budget"). Beneficiaries include the EV and agriculture industries, MSMEs...

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 ...

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.

Recently, the Kuala Lumpur High Court in Government of Malaysia v Inoapps Sdn Bhd [2022] MLJU 2280 held that while it was bound by sections 103 and 106 of the Income Tax Act 1967 to enter a summary judgment ...

The rules governing transfer pricing are significant for both taxpayers and tax administrators. This determines the income expenses and taxable profits of associated enterprises in different tax jurisdictions.

The Sales Tax (Amendment) Act 2022 ("Amending Act") was passed by both Houses and received the royal assent in October 2022. With its passing, the Amending Act brings with it a new sales tax...

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

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 ...

As the new year unfolds, Malaysia has ushered in a paradigm shift with the imposition of the sales tax on imported low-value goods...

The Income Tax (Cost of Renovation and Refurbishment of Business Premise) Rules 2020 ("the Rules") were gazetted on 28 December 2020. The Rules have effect from the year of assessment 2020.

In December 2020, the Federal Court in the case of Wiramuda (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that Section 4C of the Income Tax Act 1967...

On 29 May 2023, the Income Tax (Advance Pricing Arrangement) Rules 2023 ("2023 Rules") was gazetted. The advent of the 2023 Rules also marks the revocation of the Income Tax...

In light of the latest sitting in Dewan Rakyat, there are few proposed amendments listed under the Finance Bill 2021 in which was tabled for its first reading in Dewan Rakyat.

The Income Tax (Accelerated Capital Allowance) (Machinery and Equipment Including Information and Communication Technology Equipment) Rules 20211 ("Rules") were gazetted on 15 June 2021.