TaXavvy Issue 22/2022

In this issue:

Updated MIDA Guidelines

Malaysian Investment Development Authority (MIDA) has issued the following updated guidelines, dated 3 November 2022:

Guidelines and Procedures for the Application of Special Tax Incentive under the National Economic Recovery Plan (PENJANA); and
Guideline on Incentive Application for Manufacturing Project.

Minimum Transfer Pricing Documentation Template

The Inland Revenue Board has published the Minimum Transfer Pricing Documentation Template on its website.

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