The interim Prime Minister of Malaysia, Tun Dr. Mahatir Mohamad, announced a RM20 Billion 2020 Economic Stimulus Package (‘Stimulus Package') yesterday to mitigate the economic impact of the COVID-19

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 ...

在马来西亚创业之前，海外跨国公司需深入了解投资其环境和法律、会计和税务框架。以下是创业者需要知晓的关键因素。

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.

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.

Real Property Gains Tax (RPGT) is a form of taxation on the profits made from disposing of a real property. In Malaysia, it is administered by the Inland Revenue Board. The RPGT rate depends on

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.

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

With Malaysia on the cusp of imposing the most restrictive movement control measures since March 2020, the Prime Minister of Malaysia launched a RM40 billion financial aid package, the Program Strategik Memperkasa Rakyat Dan Ekonomi Tambahan ...

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).

Opening a foreign branch office in China requires careful planning and compliance with a range of legal requirements.