Group Relief for Companies Malaysia：PR 2/2025 的关键更新
Introduction The Inland Revenue Board of Malaysia (LHDN) has updated the guidelines for Group Relief for Companies Malaysia through Public Ruling No. 2/2025. This tax incentive allows a surrendering company to transfer a portion of its current year adjusted losses to a related claimant company. By mastering these rules, groups of companies can significantly optimize […]
Change of Accounting Period Malaysia：掌握 PR 4/2025 关键准则
Introduction Whether for corporate restructuring or internal alignment, a Change of Accounting Period Malaysia is a common occurrence for many businesses. However, this administrative shift triggers specific statutory obligations under the Income Tax Act 1967. With the release of Public Ruling (PR) No. 4/2025, LHDN has tightened the rules regarding notification timelines and the submission […]
马来西亚海员所得税豁免：完整指南（LHDN 公告 6/2025）
Introduction The Inland Revenue Board of Malaysia (LHDN) has issued Public Ruling No. 6/2025 on the Taxation of Income from Employment on Board a Ship. This ruling is crucial for seafarers to understand their tax obligations and eligibility for tax relief. The primary objective of this guide is to explain the tax treatment and the […]
马来西亚 LHDN 个人所得税减免 2025：终极节税指南
Introduction Filing your taxes doesn’t have to be a burden if you know how to navigate the latest incentives. The Inland Revenue Board of Malaysia (LHDN) recently released Public Ruling (PR) No. 7/2025, which updates the framework for LHDN Personal Tax Relief 2025. This ruling is essential for resident individuals looking to claim gifts, contributions, […]
基期、会计期间（马来西亚）—了解财务年结与评税年度（YA）
Introduction Understanding the basis period accounting period malaysia is essential for companies, LLPs and businesses when preparing financial statements and filing tax. This article explains the difference between “Basis Year”, “Basis Period” and “Accounting Period” under the Income Tax Act 1967 (latest consolidated), and how your choice of financial year-end may impact your Year of […]
马来西亚中小企业税务：SME 与 IHC 所得税指南
Introduction sme tax malaysia rules give small and medium enterprises (SMEs) favourable income tax treatment under the Income Tax Act 1967. However, not every company qualifies and certain investment-holding companies (IHCs) are excluded. This guide explains who qualifies, how rates apply, and when SME benefits are lost under the law. What Defines an SME in […]
Unabsorbed Business Loss Malaysia：结转规则与限制
Introduction Unabsorbed business loss Malaysia — also known as UBL — allows companies to carry forward unutilised business losses from prior years to offset future business income. Understanding how UBL works under the Income Tax Act is essential for proper tax planning and compliance. What is Unabsorbed Business Loss (UBL)? If a company incurs a […]
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 […]
