Change of Auditor in Malaysia: Key Requirements and Procedures (2026 Guide) Changing an auditor in Malaysia is a regulated process governed by the Companies Commission of Malaysia (SSM) under the Companies Act 2016. Whether due to cost, service quality, or…
Change of Auditor in Singapore: What Companies Must Know (2026 Guide) Changing an auditor in Singapore is a common yet highly regulated process. Whether driven by cost considerations, service quality, or strategic alignment, companies must ensure that the transition complies…
Singapore continues to strengthen its corporate regulatory framework with the commencement of key provisions under the Corporate and Accounting Laws (Amendment) Act 2025. As announced by the Accounting and Corporate Regulatory Authority (ACRA), selected changes will take effect from 6…
When Malaysian businesses make certain payments to non-resident individuals or companies, they may be required to deduct withholding tax (WHT) before making the payment. In other words, the payer must withhold a portion of the payment and remit it directly…
Corporate income tax is one of the primary taxes imposed on companies operating in Malaysia. Under the Income Tax Act 1967, companies are required to report their taxable income and pay tax on profits derived from their business activities. As…
In Malaysia, employers play an important role in ensuring proper income tax compliance for employees. In fact, employers act as an intermediary between employees and the Inland Revenue Board of Malaysia (LHDN) in administering employment income taxation. Under the Income…
When individuals or companies dispose of real property in Malaysia, the profit from the sale may be subject to Real Property Gains Tax (RPGT). This tax is governed by the Real Property Gains Tax Act 1976 and applies to gains…
Stamp duty is an important tax imposed on legal and commercial documents executed in Malaysia. Under the Stamp Act 1949, stamp duty is charged on specific instruments (written documents) rather than the transaction itself. The HASiL Navigasi 2026 guide highlights…
In Malaysia, individuals who operate a business or participate in a partnership must report their business profits under the Income Tax Act 1967. Unlike employees who earn salary income, individuals engaged in business activities are required to calculate their business…
Malaysia is currently undergoing a significant digital transformation in tax administration through the introduction of e-Invoicing. This initiative, led by the Inland Revenue Board of Malaysia (LHDN), aims to modernise the tax system while simultaneously enhancing transparency and compliance in…
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