Tax & Duties

Stamp duty

Information in this advisory includes:

• Legal implications of the Stamp Duty
• Types of Stamp Duty
• Stamping procedure and duration

Witholding tax

Information in this advisory includes:

• Payments subject to WHT
• Expanded Scope of Withholding Tax and Exemption in 2017
• Double Tax Treaties with Malaysia and Tax Relief
• Contractual Protection of Payments

Sales & service tax

Information in this advisory includes:

1. Definition
2. Tax Rate
3. Taxable Services and Goods
4. Registration and Cancellation
5. Accounting for SST

Digital tax

Information in this advisory includes:

• Definitions
• Rates
• Taxable services
• Service providers subject to taxation
• Registration and its cancellation
• Exemption

Corporate income tax

Information in this advisory includes:

• Definition
• Collection of tax and instalment payment
• Tax rates for companies and unincorporated businesses

Income tax

Information in this advisory includes:

• Conditions of being fully taxable
• Taxable types of income
• Taxation of persons residing in Malaysia
• Taxation of persons not residing in Malaysia
• Tax return
• Tax advantages