Potongan Cukai Bulanan Malaysia Cukai Akhir | PCB & Peraturan
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 […]
Rawatan Cukai Nilai Penginapan Pekerja Malaysia | Public Ruling 3/2005
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 […]
Rawatan Cukai Faedah Dalam Bentuk Barangan Malaysia | 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 […]
Cukai Pendapatan Gaji dan Upah Malaysia: Panduan Lengkap
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 […]
Derivation of Employment Income Malaysia: Panduan Lengkap
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 […]
Status Pemastautin Cukai Pendapatan Malaysia: Panduan
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 […]
Buku Panduan E-Invoice Malaysia 2025 — Panduan Pemathuhan Penuh
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： […]
