
TaXavvy Issue 9/2025
This issue delves into the Tax Corporate Governance Framework, Guidelines on Tax Corporate Governance Framework and FAQ on Tax Corporate Governance Framework and Guidelines.
This issue delves into the Tax Corporate Governance Framework, Guidelines on Tax Corporate Governance Framework and FAQ on Tax Corporate Governance Framework and Guidelines.
This issue delves into the Tax Audit Framework for Income Tax and Employer, MIDA guidelines, updated guidelines for reinvestment incentives, Practice Note 1/2025 and more.
This issue delves into the Smart Logistic Complex tax incentives guidelines, Updated e-Invoice guidelines and FAQs, Real property gains tax (RPGT) – FAQs on e-CKHT submission methods and New access control features in MyTax portal.
The Income Tax (Exemption) Order 2025 (“2025 Order”) was gazetted on 13 February 2025 and provides exemption from income tax on various payments from specified Labuan persons.
Finance Act 2024 and other tax acts gazetted.
This issue dives into the Updated real property gains tax exemption guidelines for transfer of assets, Filing program for specified documents through MITRS, Stamp duty exemption for SMEs financing instruments and Tax incentive for equity crowdfunding.
Welcome to our TaXavvy Budget Edition [Finance Bill 2024] which brings you the key tax proposals of Budget 2025 based on the Budget speech as announced by the Prime Minister and Finance Minister, YAB Dato' Seri Anwar bin Ibrahim on 18 October 2024.
This issue dives into the Guideline on application for green technology tax incentives, Accelerated Capital Allowance for ICT equipment and computer software and Tax incentive for hydrogen sulfide projects.
The Income Tax (Exemption) (No. 7) Order 2023 was gazetted on 29 December 2023 to exempt companies, limited liability partnerships, trust bodies and co-operative societies from capital gains tax in respect of gains or profits from the disposal of shares of unlisted companies incorporated in Malaysia.
The Finance (No. 2) Act 2023 was gazetted on 29 December 2023.
The Finance (No. 2) Bill 2023 was passed at the Dewan Negara (Senate) on 13 December 2023.
This issue dives into the FAQ for implementation of e-Invoice for the construction industry and Tax Treatment on Copyright and Software Payments by a Distributor and a Reseller to a Non-Resident.
Finance Act 2021 has been gazetted
Developments on Budget 2022 proposals
Special Income Remittance Programme (PKPP)
Revision of estimate of tax payable in the 11th month and deferment of tax instalments
IRB to stop accepting tax payments by cheques delivered via mail or courier starting from 1 January 2021 In order to encourage the use of online payments, the Inland Revenue Board (IRB) has in its media statement dated 26 November 2020 announced that effective from 1 January 2021, it will no longer be accepting tax...
Welcome to our TaXavvy Budget 2021 Edition (Part 2) which brings you the key tax proposals of Budget 2021 from the Finance Bill which were not covered in the Budget Speech as reported in TaXavvy Budget 2021 Edition (Part 1).
This TaXavvy edition is prepared based on the Budget 2021 speech as announced on 6 November 2020. A follow-up edition will be issued to include key tax proposals from the Finance Bill after the Finance Bill is issued.
Updated public rulings, New technical guidelines, Income tax exemption in relation to the Employee Retention Programme, Updated Green Technology Incentives Guideline, Updated IRB FAQs
In this issue • Operational Guidelines GPHDN 2/2019 - Application for Tax Clearance Letter • Public Ruling 5/2019 - Perquisites from employment • Public Ruling 6/2019 - Tax Treatment on Expenditure for Repairs and Renewals of Assets • Public Ruling 7/2019 - Taxation of Foreign Fund Management Company
Tax Bills of 2019 Passed at Dewan Rakyat
Tax Amendment Bills of 2019
TaXavvy Budget 2020 Edition - Part 1
This issue covers 6 months deferral of increase in stamp duty for value of real property in excess of RM1 million and exemption of real property gains tax for citizens or permanent residents involving conditional contracts.
This issue covers Budget 2019 related Bills which have been passed into law.
This issue covers Public Ruling 10/2018 – Tax Incentives for Investment in BioNexus Status Company.
This issue covers Special Voluntary Disclosure Program.
This issue covers key tax proposals of Budget 2019 specifically 7-year time limit, Labuan IBFC, Reinsurance business, Wholesale money market fund and etc.
This issue covers Public Ruling 11/2018 – Withholding Tax on Special Classes of Income
This issue covers key tax proposals of Budget 2019 specifically corporate tax, tax incentives, implementation of BEPS minimum standards, stamp duty and SST.
This issue covers key tax proposals of Budget 2019
This issue covers key tax proposals of Budget 2019 (Mandarin version).
This issue covers Public Ruling 7/2018 - Accelerated Capital Allowance, Public Ruling 8/2018 – Tax Incentives for BioNexus Status Companies, Public Ruling 9/2018 - Taxation of Unit Holders of REITs / PTFs
This issue covers Public Ruling 3/2018, New public rulings on taxation of resident individuals, amended guideline on deduction for expenses relating to secretarial fees and tax filing fees and revised guideline on research & development incentives.
This issue covers Capital Allowance for Information and Communication Technology Equipment, Revised Green Technology guidelines, and Revised Real Property Gains Tax guidelines.
This issue covers IRB's Practice Note 2/2018 and Public Ruling 1/2014 - Witholding tax on special classes of income.
This issue covers Public Ruling 2/2018 - Tax incentive for Returning Expert Programme, Revised Tax Investigation Framework, MIDA's revised guidelines on private healthcare and green technology incentives, MIDA's revised Domestic Investment Strategic Fund guideline, IRB's QR Code initiative, as well as deductions for...
This issue covers revised Tax Audit Framework, Public Ruling No. 1/2018 – Disposal of Plant and Machinery (Part II – Controlled Sales), extension of tax exemption for shipping profits, and stamp duty exemption for contract notes in respect of transfer of shares in medium and small capital companies.
This issue covers Public Ruling 12/2017, Mutual Agreement Procedure guidelines, the revised guideline on the Establishment and Operations of Labuan Leasing Business, Amendment to Guidelines of Income Tax Treatment of MFRS 5: Non-Current Assets Held for Sale and Discontinued Operations, and Common Reporting Standard...
This issue covers stamp duty rates on the instrument of transfer of property valued more than RM1 million, filing programme for the year 2018, Public Rulings 7-11/2017, and Gazette orders.
This issue covers the Gazette of Finance (No. 2) Act 2017, the Income Tax (Amendment) Act 2017 and Labuan Business Activity Tax (Amendment) (No. 2) Act 2017 on 29 December 2017.