Malaysia: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The Johor-Singapore Special Economic Zone: Key Points

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.

Malaysia Commercial

Hsian & Co

Is Your Business Ready For Malaysia's Global Minimum Tax?

Have you considered how the Global Minimum Tax ("GMT") will impact your business in Malaysia? If your company benefits from tax incentives, could those advantages soon be reduced or even eliminated?

AA

Azmi & Associates

Capital Gains Tax Chargeable On Unlisted Shares

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").

Hsian & Co

What Companies Need To Understand About Transfer Pricing

Transfer pricing refers to the price of transfers and transactions entered into between related parties or subsidiaries. Transfer pricing generally refers to intercompany...

AA

Azmi & Associates

Malaysia's Budget 2025 – Key Incentives For Investors / Business Owners

Hsian & Co

Capital Gains Tax In Malaysia

AA

Azmi & Associates

Labuan IBFC Sectors & Offerings: FAQs

LI

Labuan IBFC Inc

Asia-Pacific Tax Alert: Malaysia Introduces A Six (6) Months Soft Landing Period For E-Invoicing

AM

Alvarez & Marsal

[TAX, CUSTOMS & TRADE] Special Alert: Navigating Capital Gains Tax: Roadmap To A New Tax Landscape

LH

Lee Hishammuddin Allen & Gledhill

Federal Court's Ruling On Section 4C Of The Income Tax Act – What's Next?

Juen, Jeat, Nic & Nair

Setting Up A Foreign Office And Branch Office In China

Malaysia Commercial

VikneshYap

Are Loan Interest Expenses Deductible?

DH

Donovan & Ho

5 Things To Know On The Tax Deductibility Of Business Expenditures

DH

Donovan & Ho

[TAX] Special Alert: YEAR IN REVIEW: LHAG's 10 Notable Tax Cases In 2023

LH

Lee Hishammuddin Allen & Gledhill

Building A Respectful Workplace: Key Strategies To Address Sexual Harassment

Malaysia Employment

AA

Azmi & Associates

Exit Strategy From Malaysia: Why You Should Consider Voluntary Winding Up

Malaysia Commercial

Aqran Vijandran Advocates & Solicitors

Overview On The Appointment Of Personal Data Protection Officer Under The Personal Data Protection Act 2010

Malaysia Privacy

AA

Azmi & Associates

Winding Up A Solvent Company In Malaysia: A Step-By-Step Guide

Malaysia Insolvency

Aqran Vijandran Advocates & Solicitors

Insight Plus - Q2 2025

Malaysia Finance

LI

Labuan IBFC Inc

High Court Rules That DGIR Is Under Duty To Give Reasons For Imposing A Substantial Increase In Tax Liability On A Taxpayer

Recently, the Kuala Lumpur High Court in Government of Malaysia v Inoapps Sdn Bhd [2022] MLJU 2280 held that while it was bound by sections 103 and 106 of the Income Tax Act 1967 to enter a summary judgment ...

CL

Christopher & Lee Ong

[TAX] Special Alert: Budget 2024: Special Legal Insights

On 13.10.2023, the Malaysia's Budget 2024, themed "MADANI Economy: Empowering the People", was tabled by the Prime Minister and Finance Minister.

LH

Lee Hishammuddin Allen & Gledhill

[TAX] Special Alert: Budget 2024 Sectoral Infographic

Budget 2024 incorporates numerous significant tax measures and changes. Starting in March 2024, a capital gains tax will be implemented, and the service tax rate will also increase to 8%.

LH

Lee Hishammuddin Allen & Gledhill

LHDN To Discontinue Usage Of Revenue Stamps And Franking Machines Starting 1 January 2024

Lembaga Hasil Dalam Negeri Malaysia (LHDN) has revealed that beginning 1 January 2024, the use of revenue stamps (stem hasil) for stamping will be discontinued.

ZR

Zul Rafique & Partners

[TAX] Special Alert: Income Tax (Advance Pricing Arrangement) Rules 2023: What Changed?

LH

Lee Hishammuddin Allen & Gledhill

[TAX] Special Alert: TPR 2023 – For Better Or For Worse?

LH

Lee Hishammuddin Allen & Gledhill

[TAX] Special Alert: Income Tax (Transfer Pricing) Rules 2023: A Knee Jerk Response?

LH

Lee Hishammuddin Allen & Gledhill

[TAX] DTA vs ITA: Is It Royalty?

LH

Lee Hishammuddin Allen & Gledhill

LHAG Insights Special Alert 20230525: DTA Vs ITA: Is It Royalty?

LH

Lee Hishammuddin Allen & Gledhill

The Tax Treatment Of Local And Foreign Employee Share Option Schemes In Malaysia

AA

Azmi & Associates

Budget 2023 - Special Legal Insights

LH

Lee Hishammuddin Allen & Gledhill

High Court Issues Grounds Of Judgment In KPHDN V C Bhd: Gains From Disposal Of Lands Through A Joint Venture Agreement Is Not Chargeable To Income Tax

LH

Lee Hishammuddin Allen & Gledhill

Legal Framework For Investment In Sabah

AA

Azmi & Associates

TRSB v KPHDN: High Court's Grounds Of Judgment

LH

Lee Hishammuddin Allen & Gledhill

Budget 2023 - Special Legal Insights

On 24.2.2023, the Unity Government re-tabled the long-awaited Budget 2023 ("Budget"). Beneficiaries include the EV and agriculture industries, MSMEs...

LH

Lee Hishammuddin Allen & Gledhill

High Court Issues Grounds Of Judgment In KPHDN V C Bhd: Gains From Disposal Of Lands Through A Joint Venture Agreement Is Not Chargeable To Income Tax

In our LHAG Insights of 19 August 2021 and 11 August 2022, we wrote about the decisions of the Special Commissioners of Income Tax (SCIT) and the High Court.

LH

Lee Hishammuddin Allen & Gledhill

Legal Framework For Investment In Sabah

Sabah, better known as "The Land Below The Wind" is strategically located on the island of Borneo with its top-tier tourist destinations and attractions lying below the typhoon belt of East Asia.

AA

Azmi & Associates

TRSB v KPHDN: High Court's Grounds Of Judgment

The High Court has recently issued its grounds of judgment for TRSB v KPHDN.

LH

Lee Hishammuddin Allen & Gledhill

DTA vs ITA: Is It Royalty? High Court Allows Taxpayers' Application For Leave To Commence Judicial Review And Stay

LH

Lee Hishammuddin Allen & Gledhill

Rules For Special Deduction For Reduction Of Rent Gazetted

Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 [P.U.(A) 353/2021] ("P.U.(A) 353/2021"); and ...

Malaysia Real Estate

S

SKRINE

Global Mobility In Asien: Malaysia / Japan / Vietnam

Malaysia erhebt für Einkommen, die aus malaysischen Quellen stammen, Steuern. Der Steuersatz hängt dabei von der Gebietsansässigkeit der Person ab und wird aufgrund der Aufenthaltsdauer in Malaysia festgelegt.

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CONVINUS

Accelerated Capital Allowance For Qualifying Capital Expenditure Incurred On Machinery And Equipment (Including ICT Equipment) From 1 March 2020 To 31 December 2021

The Income Tax (Accelerated Capital Allowance) (Machinery and Equipment Including Information and Communication Technology Equipment) Rules 20211 ("Rules") were gazetted on 15 June 2021.

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SKRINE

No Defence In Tax Recovery Proceedings?

Although the Defendant had filed notices of appeal to the IRB against the Forms JA subsequently, the Disputed Sum remained outstanding and resulted in the imposition of late payment penalties.

S

SKRINE

Federal Territories Fatwa: Zakat Pendapatan To Be Paid Based On Workplace

Malaysia Employment

S

SKRINE

Malaysia's Prime Minister Launches Pemerkasa Plus

Malaysia Coronavirus

S

SKRINE

Double Tax Deduction For PROTÉGÉ

Malaysia Commercial

S

SKRINE

Advance Ruling By Director General Of Inland Revenue Not Amenable To Judicial Review

S

SKRINE

Income Tax Exemption For Sukuk Prihatin Gazetted

S

SKRINE

Legal Updates On The Solar Energy Industry In Malaysia

Malaysia Energy

AA

Azmi & Associates

Financial Legislation Amended To Allow Additional Disclosures Of Details Of Customer's Accounts

Malaysia Finance

S

SKRINE

Covid-19: Extension Of Time To Perform Statutory Duties

Malaysia Coronavirus

S

SKRINE

Sorry, Antiques And Fine Art Not Allowed!

S

SKRINE

IRB Must Consider All Relevant Matters In Making Decisions

S

SKRINE

A Guide To Labuan Companies 2020

Malaysia Commercial

LI

Labuan IBFC Inc

Malaysian Government Announces Economic Stimulus Package For COVID-19

Malaysia Strategy

S

SKRINE

IRB Dawn Raid – How To Deal With It

S

SKRINE

Extension Of Tax Exemption For Women Returning To Workforce Gazetted

S

SKRINE

Malaysia Earnings Stripping Rules For Restriction On Deductibility Of Interest

Da

Duff and Phelps

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Latest Videos

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Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Behind The Bench: Sr. Adv. Arvind P. Datar On Safari Retreat Judgment And Tax Law Interpretation (Video)

SL

Shraff Legal Advocates

It Depends – When is a negative gearing trust structure appropriate?

CG

Cooper Grace Ward

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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