TaXavvy Issue 7/2025

In this issue:

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:  

•  e-Invoice guideline (version 4.2)   
•  e-Invoice specific guideline (version 4.1)   
• General FAQs on the implementation of e-Invoice 

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.