马来西亚先锋地位：资格标准与申请指南
Introduction Pioneer Status Malaysia is a key investment incentive under the Promotion of Investments Act (PIA) 1986, designed to attract companies involved in manufacturing, agriculture, hotel, tourism, and R&D sectors. To qualify, a company must either produce a “promoted product” or carry out a “promoted activity” — collectively known as Promoted Activities and Promoted Products […]
马来西亚进口服务税：完整 SST 与数字税指南
Introduction The imported service tax Malaysia framework ensures that businesses acquiring services from overseas remain compliant with the Service Tax Act 2018. This article covers Type B: Imported Taxable Services and Type C: Digital Services, including exemptions, documentation, registration rules for foreign providers, taxable periods, and refund/offset procedures. Section 1: Imported Taxable Services (Type B) […]
马来西亚研发税务优惠：R&D 单扣与双扣
Introduction Research and Development Incentives Malaysia encourage businesses to invest in innovation. Under the Income Tax Act 1967, companies may claim single or double deductions for qualifying R&D expenditure, helping to reduce tax costs while driving technological growth and competitiveness. Types of R&D Incentives Single Deduction – Subsection 34(7) ITA A single deduction is allowed […]
马来西亚服务税减免：完整条件与批准指南
Introduction The service tax remission Malaysia mechanism empowers the Minister of Finance to remit (reduce or waive) the whole or part of Service Tax payable under circumstances deemed appropriate. This article explains when remission can be granted, the required documents, the approval process, and practical examples based on the Service Tax Act 2018. What Is […]
Contra System Service Tax Malaysia：退款与扣减完整指南
Introduction The contra system service tax malaysia mechanism allows eligible taxable persons to deduct service tax previously paid but later refunded to customers. This deduction can be offset against future service tax payable through Form SST-02. This guide explains how the Contra System works, eligibility conditions, timelines, and compliance requirements under the Service Tax Act […]
Service Tax Payable Malaysia | SST 规则、坏账退款与发票指南
Introduction The concept of service tax payable Malaysia is governed under the Service Tax Act 2018, which outlines when tax becomes due, how taxable value is determined, and what documentation is required. This guide summarises valuation rules, invoicing requirements, notes issuance, and bad debt refund procedures to support proper SST compliance. What Is Service Tax […]
马来西亚服务税注册指南 | SST注册全攻略
Introduction Service Tax registration in Malaysia is governed under the Service Tax Act 2018, which requires any person providing taxable services to register when they reach the prescribed threshold. This article explains the mandatory and voluntary registration, branch registration, taxable periods, and penalties for late payment — ensuring compliance under Malaysia’s SST (Sales and Service […]
马来西亚服务税 | 应税服务
Introduction Service tax Malaysia was implemented on 1 September 2018 under the Service Tax Act 2018. It is a single-stage indirect tax imposed on specific services, known as taxable services, provided by registered persons in the course of business. Service tax cannot be charged on any service not listed in the First Schedule of the […]
马来西亚转让定价调整｜ESR 20% 规则与独立交易原则指南
Introduction Transfer pricing adjustment Malaysia refers to the tax authority’s power to correct non–arm’s length transactions between related entities. Under Section 140 and 140A of the Income Tax Act 1967 (ITA), the Director General of Inland Revenue (DGIR) may adjust prices, interest, or charges that deviate from fair market value. These adjustments ensure that multinational […]
马来西亚转让定价｜独立交易原则、控制与合规规则
Introduction Transfer pricing in Malaysia refers to the pricing of goods, services, and intangibles transferred between associated persons. Ideally, the price between related entities should reflect the same conditions as transactions between independent parties — known as the arm’s length principle. However, when companies under common control transact, prices may deviate from market reality. This […]
