Malaysia: Income Tax

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Setting Up A Business In Malaysia: 4 Key Options For Foreign Investors

Malaysia has long been a hub for foreign businesses looking to enter Southeast Asia. Its location along the Strait of Malacca places it at the crossroads of global trade routes.

Malaysia Commercial

Aqran Vijandran Advocates & Solicitors

柔佛-新加坡经济特区：要点

新加坡和马来西亚政府于2025 年 1 月 7 日正式签署了一项关于柔佛-新加坡经济特区（ "JS-SEZ" ）的协议，旨在通过以下方式共同吸引全球投资：

Malaysia Commercial

Hsian & Co

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

Hsian & Co

What Companies Need To Understand About Transfer Pricing

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

马来西亚: 雇佣法更新

Malaysia Employment

Hsian & Co

Compliance Check: Malaysia: Mandatory Stamping Of Employment Contracts

Malaysia Employment

KL

Herbert Smith Freehills Kramer LLP

Tailor-Made Constitutions For Malaysian Subsidiaries: Why Foreign Investors Should Adopt Them

Malaysia Government

Aqran Vijandran Advocates & Solicitors

From Legislative Reform To Practical Guidance: Key Amendments To Malaysia's PDPA And The Launch Of Cross-Border Transfer Guidelines

Malaysia Privacy

MB

Mayer Brown

How To Set Up A Sdn. Bhd. In Malaysia: A Complete Guide For Foreign Investors (2025)

Malaysia Government

Aqran Vijandran Advocates & Solicitors

5 Things To Know On The Tax Deductibility Of Business Expenditures

If you are a business owner in Malaysia, it is important to understand which business expenditures are eligible for tax deductions.

DH

Donovan & Ho

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

The Taxpayer has been in the business of manufacturing, assembling, and trading plastic injection-moulded products since 1993.

LH

Lee Hishammuddin Allen & Gledhill

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

LH

Lee Hishammuddin Allen & Gledhill

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

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

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

Double Taxation Agreements1 (DTAs) have become increasingly important in regulating taxation matters when cross-border businesses are involved. DTAs safeguard taxpayers by preventing...

LH

Lee Hishammuddin Allen & Gledhill

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

Employees are an important asset to companies and thus, making them feel valued is imperative to enhance employee retention efforts

AA

Azmi & Associates

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

AA

Azmi & Associates

Taxpayers' Rights Pursuant To Section 106A Of The Income Tax 1967

In light of the latest sitting in Dewan Rakyat, there are few proposed amendments listed under the Finance Bill 2021 in which was tabled for its first reading in Dewan Rakyat.

AA

Azmi & Associates

Tax Exemption For Domestic Tourism Activities Gazetted

The Income Tax (Exemption) (No. 9) Order 2021 [P.U.(A) 344/2021] (‘E.O. No. 9') was gazetted on 23 August 2021. E.O. No. 9 has effect from the year of assessment 2021 until the year of assessment 2022.

S

SKRINE

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.

C

CONVINUS

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

S

SKRINE

No Defence In Tax Recovery Proceedings?

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

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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

Interplay Between Tax Laws, PMLA & IBC (Video)

SL

Shraff Legal Advocates

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

It Depends: What documents do I need to pay a pension from my SMSF?

CG

Cooper Grace Ward

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