马来西亚研发激励：工业建筑津贴与资本津贴
Introduction Malaysia R&D incentives are designed to encourage companies to invest in research and development activities. Under the Income Tax Act 1967, businesses can benefit from Industrial Building Allowance (IBA) and Capital Allowances (CA) for qualifying R&D expenditure. These incentives reduce taxable income while supporting innovation and growth. Types of R&D Incentives in Malaysia Industrial […]
符合资格的研究与开发活动（马来西亚）
Introduction A qualifying research and development activity in Malaysia must meet specific criteria under section 2 of the Income Tax Act 1967. Since 28 December 2018, only activities that fulfil all requirements are considered as qualifying R&D, which entitles companies to claim R&D tax incentives. What is a Qualifying Research and Development Activity? To be […]
增强版AIE马来西亚：出口商税务优惠
Introduction Enhanced AIE Malaysia provides powerful tax incentives for exporters who achieve significant growth, enter new markets, or receive excellence awards. Under the Income Tax Act 1967, companies can enjoy exemptions ranging from 30% to 100% of statutory income, helping reduce tax costs while boosting international trade. What is Enhanced AIE? Enhanced AIE is an […]
马来西亚销售税 – 2018年销售税法完整指南
Introduction Sales Tax Malaysia is governed under the Sales Tax Act 2018, which replaced the Goods and Services Tax (GST) Act 2014 on 1 September 2018. Unlike GST, which was a multi-stage tax, sales tax is a single-stage tax, charged only at the point of import or the sale of manufactured goods. Scope of […]
Finance and Tax Strategy
马来西亚独资与合伙企业税务：课税年度、CP500 及罚款详解
Malaysia Sole Proprietor & Partnership Tax: Basis Period, CP500 & Penalties Introduction If you run a sole proprietorship or partnership in Malaysia, you must understand how the Malaysia Sole Proprietor Partnership Tax works, including the basis period, CP500 instalments, and possible penalties under Section 107B of the Income Tax Act. 1. Basis Period for Sole […]
马来西亚研发双重扣除与单重扣除
Introduction Malaysia R&D double deduction is a tax incentive provided under the Income Tax Act 1967 (ITA) to encourage innovation. Companies conducting qualifying research and development (R&D) activities may claim either a single deduction or a double deduction for approved expenditures. These incentives reduce taxable income while supporting scientific and technological growth. Types of R&D […]
马来西亚出口奖励：税务豁免与扣除
Introduction Malaysia export incentives are designed to encourage the growth of manufactured goods and agricultural exports. These incentives, granted under the Income Tax Act 1967, provide tax exemptions, double deductions, and allowances for qualifying exporters. Businesses that qualify can reduce their tax burden significantly while expanding into new markets. Key Export Incentives in Malaysia Allowance […]
销售税注册：马来西亚门槛解析
Introduction The sales tax registration threshold Malaysia is set at RM500,000 under the Sales Tax Act 2018. Manufacturers of taxable goods must register once this limit is reached, with clear rules on liability, voluntary registration, cessation, and exemptions. Threshold to Register Historical Method If the total sale value of taxable goods exceeds RM500,000 within the […]
马来西亚商业收入税：定义与开业规则
Malaysia Business Income Tax: Definition & Commencement Rules Introduction Under Malaysia’s Income Tax Act (“ITA”) 1967, business income forms a major source of taxable income. Understanding what qualifies as a “business” and when it is deemed to have commenced is crucial for proper tax compliance and planning. 1. What is “Business” under the ITA 1967? […]
