Unabsorbed Business Loss Malaysia: Peraturan & Had Bawa Ke Hadapan
Introduction Unabsorbed business loss Malaysia — also known as UBL — allows companies to carry forward unutilised business losses from prior years to offset future business income. Understanding how UBL works under the Income Tax Act is essential for proper tax planning and compliance. What is Unabsorbed Business Loss (UBL)? If a company incurs a […]
Pioneer Status Malaysia: Kelayakan & Panduan Permohonan
Introduction Pioneer Status Malaysia is a key investment incentive under the Promotion of Investments Act (PIA) 1986, designed to attract companies involved in manufacturing, agriculture, hotel, tourism, and R&D sectors. To qualify, a company must either produce a “promoted product” or carry out a “promoted activity” — collectively known as Promoted Activities and Promoted Products […]
Imported Service Tax Malaysia: Panduan Lengkap SST & Cukai Digital
Introduction The imported service tax Malaysia framework ensures that businesses acquiring services from overseas remain compliant with the Service Tax Act 2018. This article covers Type B: Imported Taxable Services and Type C: Digital Services, including exemptions, documentation, registration rules for foreign providers, taxable periods, and refund/offset procedures. Section 1: Imported Taxable Services (Type B) […]
Remisi Cukai Perkhidmatan Malaysia: Syarat & Panduan Kelulusan
Introduction The service tax remission Malaysia mechanism empowers the Minister of Finance to remit (reduce or waive) the whole or part of Service Tax payable under circumstances deemed appropriate. This article explains when remission can be granted, the required documents, the approval process, and practical examples based on the Service Tax Act 2018. What Is […]
Contra System Service Tax Malaysia: Panduan Refund & Potongan
Introduction The contra system service tax malaysia mechanism allows eligible taxable persons to deduct service tax previously paid but later refunded to customers. This deduction can be offset against future service tax payable through Form SST-02. This guide explains how the Contra System works, eligibility conditions, timelines, and compliance requirements under the Service Tax Act […]
Service Tax Payable Malaysia | Peraturan SST, Hutang Lapuk & Invois
Introduction The concept of service tax payable Malaysia is governed under the Service Tax Act 2018, which outlines when tax becomes due, how taxable value is determined, and what documentation is required. This guide summarises valuation rules, invoicing requirements, notes issuance, and bad debt refund procedures to support proper SST compliance. What Is Service Tax […]
Pendaftaran Cukai Perkhidmatan Malaysia | Panduan SST
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 […]
Service Tax Malaysia | Perkhidmatan Bercukai
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 […]
Pelarasan Harga Pindahan Malaysia | Panduan Peraturan ESR 20% & Prinsip Arm’s Length
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 […]
Transfer Pricing Malaysia | Prinsip Arm’s Length, Kawalan & Peraturan
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 […]
