马来西亚每月预扣税最终税 | PCB与相关规则
Introduction Under Malaysia’s Income Tax Act 1967 (ITA), the Monthly Tax Deduction (MTD), also known as Potongan Cukai Bulanan (PCB), is an income tax deduction mechanism from an employee’s monthly remuneration. This system ensures that taxes are paid progressively throughout the year — reducing the burden during annual tax filing. Legal Basis MTD is governed […]
马来西亚雇主提供住宿福利的税务处理 | 公告第3/2005号
Value of Living Accommodation (VOLA) in Malaysia Under Section 13(1)(c) of the Income Tax Act 1967 (ITA), the Value of Living Accommodation (VOLA) refers to the benefit provided by an employer to an employee in the form of housing or accommodation. According to Public Ruling No. 3/2005 issued by the Inland Revenue Board of Malaysia […]
马来西亚实物福利税务处理 | 公告第11/2019号（Public Ruling 11/2019）
Understanding Benefits in Kind (BIK) in Malaysia In Malaysia, Benefits in Kind (BIK) are part of an employee’s gross income from employment, as defined under the Income Tax Act 1967 (ITA). This guide explains the benefits in kind Malaysia tax treatment, based on Public Ruling No. 11/2019, issued by the Inland Revenue Board of Malaysia […]
马来西亚薪资与工资所得税：完整指南
Introduction Understanding salaries and wages Malaysia income tax is essential for both employers and employees to determine what forms of remuneration are taxable under the Income Tax Act 1967. Under Section 13(1)(a), any payment — whether in money or otherwise — made to an employee in respect of having or exercising employment is taxable unless […]
马来西亚就业收入来源认定：完整指南
Introduction Understanding the derivation of employment income Malaysia is essential to determine whether income earned by an employee is taxable in Malaysia. Under Section 13(2) of the Income Tax Act 1967 (ITA), employment income is deemed derived from Malaysia depending on where the employment duties are exercised — not where the employer is located or […]
马来西亚居住身份所得税：规则与指南
Introduction Residence status Malaysia income tax determination is crucial because it affects your tax rate, relief eligibility, and filing obligations. Under the Income Tax Act 1967 (Section 7), residence is determined based on the number of days an individual is physically present in Malaysia — not nationality or citizenship. Residents enjoy progressive tax rates (0 […]
马来西亚电子发票（e-Invoice）2025 指南 — 完整合规手册
E-Invoice Malaysia Handbook 2025 — Full Compliance Guide E-invoice Malaysia is now mandatory for all businesses beginning 2025, based on each company’s financial year-end. This handbook provides a full compliance breakdown including implementation timeline, data requirements, MyInvois submission methods, validation rules, and scenarios requiring self-billed e-Invoice. 📌 Full details available in attached PDF handbook. English： […]
