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The Inland Revenue Board recently uploaded its revised Guidelines on Taxation of Electronic Commerce Transactions on its website.  The Guidelines can be downloaded here. As there are currently no specific provisions under the Income Tax Act, 1967 governing taxation of…

MANAGE YOUR GST TRANSITIONAL ISSUES On 16 May 2018, our Prime Minister, Tun Dr Mahathir Mohamad signed a gazette order under Section 10(2) of the Goods & Services Tax Act, 2014 which changes the rate of GST from 6% to…

The Royal Malaysian Customs Department recently released Minutes of Meeting No. 1/2018 of the Technical Committee on Sales Tax and Service Tax Implementation Issues.  One of the issues raised at the meeting was the taxability of disbursements and reimbursements.  Service…

Finance Minister, Lim Guan Eng, in tabling Budget 2020 in Parliament, said that to “enhance the RPGT treatment”, the base year for real property gains tax will be revised to 1 January, 2013. When the 0% real property gains tax…

In the 2020 Budget Speech, Finance Minister, Lim Guan Eng, announced the plan to merge the Special Commissioners of Income Tax (“SCIT”) and the Customs Appeal Tribunal (“CAT”) into the Tax Appeal Tribunal (“TAT”). This is being done with the…

On 16th March 2020, the Prime Minister of Malaysia announced that, in light of the COVID-19 global outbreak, and in an attempt to overcome the spread of the COVID-19 infection in Malaysia, a nationwide movement control order (“MCO”) would be…

As the new Covid-19 pandemic sweeps across the globe and people of numerous nations take to their homes in an effort to avoid spreading the contagion, it is no surprise that much of the conversation and news in respect of…