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…
The construction industry has specific GST considerations due to the nature of long-term contracts, progress payments, and cross-border projects. As highlighted by the Inland Revenue Authority of Singapore (IRAS), construction businesses must carefully determine when to charge GST, how to…
The GST treatment for motor vehicles in Singapore differs from normal business assets due to specific rules on input tax restriction and output tax requirements. As clarified by the Inland Revenue Authority of Singapore (IRAS), businesses must carefully determine whether…
Income Tax and You (Malaysia): Key Things Individual Taxpayers Should Know Understanding your income tax obligations is an important part of financial responsibility. The HASiL Navigasi 2026 guide issued by the Inland Revenue Board of Malaysia (LHDN) provides a simplified…
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