In an effort to ease the burden on small and medium enterprises, the Prime Minister Datuk Seri Anwar Ibrahim had announced on 6 December 2025 that the e-invoice exemption threshold will be raised to RM1 million annual turnover or revenue beginning 1 January 2026.

Malaysia does not recognize the concept of "termination simpliciter" (i.e. termination by contractual notice and for no reason). Accordingly, the termination of employees

On 22 December 2023, the Malaysian Competition Commission (<strong>"MyCC"</strong>) issued a hefty fine totalling RM415 million, against 5 companies for violating Section 4 of the Competition Act 2010. This is the largest amount of financial penalty that the MyCC has imposed in the 12 years since its inception.

Budget 2025 announcements: Raise in Minimum Wage and Mandatory EPF contributions for foreign workers:

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").

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。

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.

若贵公司在马来西亚开展业务，请注意以下马来西亚劳动法的最新修订 事项。

We set down updates on recent changes to Employment Law in Malaysia.

我们汇整了马来西亚雇佣法近期的修订更新。

新加坡和马来西亚政府于2025 年 1 月 7 日正式签署了一项关于柔佛-新加坡经 济特区（ "JS-SEZ" ）的协议，旨在通过以下方式共同吸引全球投资：

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

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

Mergers & Acquisitions Comparative Guide for the jurisdiction of Malaysia, check out our comparative guides section to compare across multiple countries