Smart Logistic Complex tax incentives guidelines
Following the announcement in Budget 2025, the Malaysian Investment Development Authority (MIDA) has issued the Guideline for the Application ofTax Incentive for Smart Logistics Complex for applications to be made to MIDA from 1 January 2025 to 31 December 2027.
Updated e-Invoice guidelines and FAQs
The government has announced an extension of time for e-Invoice implementation, to further assist Small and Medium-sized Enterprises with adequate time to prepare. In response, the Inland Revenue Board (IRB) has issued the following documents:
Real property gains tax (RPGT) – FAQs on e-CKHT submission methods
In line with the commencement of self-assessment system for RPGT effective from 1 January 2025, the IRB has issued FAQs on the electronic filing methods for RPGT return forms CKHT 1A, 1B, 2A and 3.
New access control features in MyTax portal
The IRB has issued a notification to all professional bodies on the new access control features in the MyTax Portal. IRB’s MyTax portal is the primary platform for tax-related services and e-Invoicing, with user access determined by assigned roles. Taxpayers can apply for roles such as Company Directors or Organization Administrators and appoint representatives to carry out tax and e-Invoicing functions.
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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.
This issue delves into the Stamp Duty Audit Framework, Real property gains tax – administrative developments, Return Form Filing Programme for the Year 2025 and many more.
The Malaysian Investment Development Authority has released a snapshot of the available tax incentive package for the flagship areas in the JS-SEZ.
