Investment Tax Allowance Malaysia: Kelayakan & Pengiraan
Introduction The investment tax allowance in Malaysia (ITA) is a major incentive provided under the Promotion of Investments Act (PIA) 1986. It is granted to companies undertaking promoted activities or products (PAPP) in sectors such as manufacturing, agriculture, tourism, and research & development. Approved by the Malaysian Investment Development Authority (MIDA), the ITA provides additional […]
Rawatan Cukai bagi Syarikat Pemegangan Pelaburan di Malaysia
Introduction The tax treatment for investment holding company in Malaysia is governed by Section 60F of the Income Tax Act 1967 (ITA) and the Public Ruling No. 2/2024 issued by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) that is not listed on Bursa Malaysia is generally taxed differently from a […]
Investment Holding Company di Malaysia: Definisi & Peraturan
Introduction The investment holding company in Malaysia is defined under Public Ruling No. 2/2024 (PR 02/2024) by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) mainly holds investments rather than carrying on active business operations. Determining IHC status affects how the company is assessed under the Income Tax Act 1967 (ITA), […]
Rawatan Cukai Perkongsian Liabiliti Terhad di Malaysia
Introduction The tax treatment of Limited Liability Partnership (LLP) in Malaysia is governed by the Income Tax Act 1967 (ITA) and the Limited Liability Partnerships Act 2012 (LLPA). LLPs combine the flexibility of a partnership with the protection of limited liability, and are taxed as separate legal entities. Understanding their tax obligations helps ensure compliance […]
Penukaran Perkongsian atau Syarikat kepada LLP di Malaysia
Introduction The conversion of partnership or company to LLP in Malaysia allows businesses to enjoy flexibility and limited liability protection under the Limited Liability Partnerships Act 2012 (LLPA). Sections 29 and 30 of the LLPA outline the procedures and conditions for conversion, ensuring a smooth transition while maintaining business continuity under the Malaysia Income Tax […]
Perbezaan Antara LLP, Perkongsian dan Syarikat di Malaysia
Introduction The difference between LLP, partnership and company in Malaysia lies mainly in their structure, liability, tax treatment, and compliance obligations. Each business type is governed by different laws — the Limited Liability Partnerships Act 2012 (LLPA) for LLPs, the Partnership Act 1961 for partnerships, and the Companies Act 2016 for companies. Understanding these differences […]
Perkongsian Liabiliti Terhad Malaysia: Definisi, Cukai & Peraturan
Introduction A Limited Liability Partnership (LLP) Malaysia is a flexible business structure that combines the benefits of a company and a traditional partnership. It offers limited liability protection to partners while allowing operational flexibility. This guide explains what an LLP is, how it is taxed under the Malaysia Income Tax Act 1967, and the compliance […]
Withholding Tax Malaysia: Kadar, Peraturan & Penalti
Introduction Withholding tax Malaysia is a tax mechanism requiring Malaysian payers to withhold a portion of payments made to non-residents and remit it to the Inland Revenue Board of Malaysia (IRBM). This ensures tax collection from foreign income earned within Malaysia’s borders. Background of Withholding Tax in Malaysia Under the Income Tax Act 1967, any […]
Pengecualian RPGT Malaysia | Tiada Untung Tiada Rugi & Pemindahan Keluarga
RPGT Exemption Malaysia Under the Real Property Gains Tax Act 1976 (RPGTA), certain property disposals are treated as No Gain No Loss (NGNL) transactions, meaning no Real Property Gains Tax (RPGT) is imposed. This article explains the latest RPGT exemption Malaysia 2025 rules, focusing on family transfers, individual exemptions, and the relevant filing requirements. 1. […]
Panduan Cukai Keuntungan Harta Tanah (CKHT) Malaysia – Pelupusan, Pemerolehan & Pengecualian 2025
Under the Real Property Gains Tax Act 1976 (RPGTA), individuals and companies in Malaysia are subject to Real Property Gains Tax (RPGT) when disposing of chargeable assets such as real property or shares in a Real Property Company (RPC). This guide explains how disposal price, acquisition price, and available exemptions are determined for RPGT computation […]
