Tax Compliance Certificate TCC Malaysia Guide: Mandatory for Government Procurement
Introduction Securing government contracts in Malaysia now requires more than just a competitive bid; it requires proof of tax integrity through the Tax Compliance Certificate TCC Malaysia. Introduced in 2023 and further streamlined by Operational Guidelines No. 1 of 2025, the TCC is a mandatory prerequisite for all bidders involved in government procurement. Whether you […]
Real Property Gains Tax RPGT 2025 Malaysia: Navigating the New Self-Assessment System
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 […]
Stamp Duty Self-Assessment System STSDS Malaysia Guide 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 […]
e-Lanjutan Masa LHDN extension procedure: A Complete 2025 Guide
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 […]
Special Voluntary Disclosure Program Stamp Duty 2026: Your Guide to Penalty Waivers
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: PR 2/2025 Guide
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 […]
Employer’s Tax Obligation with SQL Payroll
Change of Accounting Period Malaysia: PR 4/2025 Guide
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 […]
Malaysia Seafarer Income Tax Exemption: Complete Guide (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 […]
Malaysia Construction Contract Tax Deduction & LHDN PR 5/2025 Guide
Introduction For construction contractors in Malaysia, navigating the tax landscape requires precision in both income recognition and claiming deductions. The latest Public Ruling No. 5/2025 by LHDN provides critical rules on recognizing revenue. This comprehensive guide focuses not only on the mandatory income rules but also on key areas where contractors can maximise their Malaysia […]
