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 […]
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 […]
