The Finance Bill 2015 has proposed 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).

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 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.

Following the recent revision of Sales Tax and expansion of the scope of Service Tax which came into effect on 1 July 2025 (the "Effective Date"), the Government has announced a grace period extending until 31 December 2025, to ease the transition for the changes.

随着销售税的近期修订及服务税适用范围的扩大，相关规定已于 2025 年7月1日（"生效日"）正式实施。为缓解过渡期压力，政府宣布将宽 限期延长至

Recently, the Inland Revenue Board of Malaysia (IRBM) introduced certain changes in Form MNE, requiring additional details in relation to cross-border transactions for undertaking transfer pricing risk–assessment.

In Malaysia, both freelancer and salaried employees must pay income tax. The key differences are; for full time employees, tax is automatically deducted monthly via Monthly Tax Deductible (MTD).

Double Taxation Agreements[1] (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers...

The Taxpayer has been in the business of manufacturing, assembling, and trading plastic injection-moulded products since 1993.

Transfer pricing refers to the price of transfers and transactions entered into between related parties or subsidiaries. Transfer pricing generally refers to intercompany...

Recently, Evrol Mariette Peters JC of the Johor Bahru High Court has in the case of Seaport Worldwide Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2020] 8 AMR 88 ("Seaport")...

The impact of the Goods & Services Tax on property transactions and other related issues.

Labuan International Business and Financial Centre (Labuan IBFC) provides a wide spectrum of financial products and services for corporations and individuals, both in the conventional and Islamic space.

Recently, the High Court in UC Sdn Bhd v Ketua Pengarah Kastam, Malaysia set aside the uplifting of customs value by including royalty payments by the Customs.

On 17 May 2022, the Kuala Lumpur High Court (KLHC) dismissed the Director General of Inland Revenue's (DGIR) appeal in Sandakan Edible Oils. This was a landmark decision which vindicated the tax...

The Common Reporting Standard (CRS) is currently the hot topic amongst those in the financial services industry and international business.

Recent global events from the release of the Panama Papers to a series of high-profile inversions have given international tax regulators both rhetorical ammunition and public support to execute a global crackdown on multinational tax planning.

Sabah, better known as "The Land Below The Wind" is strategically located on the island of Borneo with its top-tier tourist destinations and attractions lying below the typhoon belt of East Asia.

The Inland Revenue Board of Malaysia ("IRB") actively conducts tax investigations or "raids" on taxpayers.

On 18 October 2024, Malaysia's Budget 2025 ("Budget") proposals were unveiled. Focused on revitalising the economy and fostering transformative growth...