Submission of Individual Annual Tax Return (“Form BE and Form M”) Year of Assessment 2025 The annual income tax return for individuals, i.e. the Form BE and Form M, for the Year of Assessment (“YA”) 2025 must be completed and submitted to the Inland Revenue Board (“IRB”) by 30 April 2026. Failure to submit the […]
Limited Liability Partnership (LLP) subject to 2% Profit Sharing Tax Effective YA 2026
Present (Prior to YA 2026) Effective YA 2026 Limited Liability Partnerships (LLPs) are taxed in line with corporate entities, with LLP income subject to the corporate tax rates of 15 %, 17 % and 24 %. Profit distributions to partners are exempt from tax under Paragraph 12C, Schedule 6 of the Income Tax Act 1967. Partners, however, must pay […]
Duti Setem ke atas Perjanjian Sewa Beli di Malaysia: Panduan 2025
Navigating the Stamp Duty on Hire Purchase Agreements is crucial for anyone financing a new vehicle or household appliance in Malaysia. According to the latest LHDN guidelines, specific instruments used for purchasing goods listed under the Hire-Purchase Act 1967 (HPA) enjoy simplified tax treatments. Understanding whether your agreement qualifies for a fixed rate or is […]
Perbelanjaan Pra-Perjanjian Petroleum: Panduan Potongan Cukai PITA
Understanding the tax treatment of Pre-Petroleum Agreement Expenditure is crucial for companies in the upstream petroleum industry. According to the Petroleum (Income Tax) Act 1967 (PITA), specific costs incurred before a formal agreement is signed can now be utilized for tax deductions. This guide simplifies the complex P.U.(A) 119/2025 rules to help your firm optimize […]
Aktiviti Perniagaan Labuan: Panduan Lengkap Perdagangan vs Bukan Perdagangan
Navigating the tax landscape in Malaysia requires a clear understanding of what constitutes a Labuan Business Activity. Under the Labuan Business Activity Tax Act 1990 (LBATA), entities operating in Labuan can enjoy highly attractive preferential tax rates. However, these benefits are strictly tied to meeting specific regulatory and operational criteria. Key Takeaways Two Categories: […]
Pengecualian Cukai Keuntungan Modal Malaysia: Panduan Penyusunan Semula Syarikat
The Malaysian Inland Revenue Board (LHDN) has introduced a significant tax relief under P.U.(A) 289/2024. This order provides a 100% Capital Gains Tax Exemption Malaysia for qualifying companies involved in internal group restructuring. If your business is looking to streamline operations by transferring unlisted shares, understanding these guidelines is essential to maximizing your tax savings. […]
Duti Setem di Malaysia: Panduan Lengkap Akta Setem 1949
Understanding Stamp Duty in Malaysia is essential for anyone entering into legal or commercial agreements. Governed by the Stamp Act 1949, stamp duty is a tax imposed on written instruments or documents. Whether you are buying a home, taking a loan, or signing a business contract, ensuring your documents are properly stamped is a critical […]
Duti Setem ke atas Harta Alih: Panduan 2026 untuk Perniagaan Malaysia
Understanding the stamp duty on movable property is crucial for any business transaction involving machinery, vehicles, or equipment in Malaysia. Following a landmark Federal Court ruling (Havi Logistics), the Inland Revenue Board of Malaysia (LHDN) has updated its guidelines. This article clarifies when you must pay ad valorem duty and when you are eligible for […]
Potongan Cukai bagi Pensijilan Kualiti: Panduan Lengkap untuk Syarikat Malaysia
Are you looking to boost your business credibility while reducing your tax bill? The tax deduction for quality certification allows Malaysian companies to claim expenses incurred for obtaining Halal, quality systems, and standards certificates. Under the Income Tax Act 1967, these incentives are designed to make local products more competitive globally. Understanding Sections 34(6)(m) and […]
Perlakuan Cukai atas Pendapatan Influencer Media Sosial: Pelan Tindakan Pencipta
The Influencer’s Business Blueprint Instead of just checking boxes, think of your tax compliance as building a sustainable media empire. Under the Tax Treatment on Social Media Influencer Income guidelines, treating your content creation as a structured business (Section 4a) unlocks more benefits than treating it as a hobby. This blueprint helps you navigate the […]
