Real Property Gains Tax RPGT 2025 Malaysia: Menavigasi Sistem Taksiran Sendiri Baharu
Introduction Understanding the Real Property Gains Tax RPGT 2025 Malaysia framework is crucial for anyone involved in property transactions starting January 1, 2025. LHDN has officially transitioned to a Self-Assessment System (STS), meaning the responsibility for calculating tax and filing returns now rests entirely on the taxpayers. This guide outlines the essential procedures for both […]
Panduan Sistem Penilaian Sendiri Duti Setem STSDS Malaysia 2026
Stamp Duty Self-Assessment System STSDS Malaysia: A Digital-First Guide for 2026 The Stamp Duty Self-Assessment System STSDS Malaysia marks a major shift in how taxpayers manage legal documents. Starting January 1, 2026, the Inland Revenue Board of Malaysia (LHDN) is transitioning from official assessment to a self-compliance model. Under this new regime, the responsibility for […]
Prosedur e-Lanjutan Masa LHDN: Panduan Lengkap 2025
Navigating tax deadlines can be challenging for companies, but the e-Lanjutan Masa LHDN extension procedure offers a digital solution for those needing more time. Effective from November 1, 2025, taxpayers must use the MyTax portal to submit applications for an extension of time (EOT) to file their tax returns. Understanding this procedure is essential to […]
Program Khas Pengakuan Sukarela Duti Setem 2026: Panduan Pengecualian Penalti
Managing your company’s tax compliance is about to get easier with the Special Voluntary Disclosure Program Stamp Duty 2026. Announced by the Prime Minister on January 5, 2026, this initiative provides a rare window for taxpayers to rectify past unstamped documents without facing heavy financial hits. Under this program, LHDN offers a full penalty remission […]
Group Relief for Companies Malaysia: Kemas Kini Utama daripada PR 2/2025
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 […]
Pertukaran Tempoh Perakaunan Malaysia: Panduan Lengkap Patuh PR 4/2025 LHDN
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 […]
Pengecualian Cukai Pendapatan Pelaut Malaysia: Panduan Lengkap (LHDN PR 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 […]
Pelepasan Cukai Peribadi LHDN 2025: Panduan Penjimatan Cukai Lengkap
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, […]
Tempoh Asas, Tempoh Perakaunan Malaysia – Memahami Tahun Kewangan & Tahun Taksiran (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 […]
Cukai SME Malaysia: Panduan Cukai Pendapatan SME & IHC
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 […]
