SST Compliance in Malaysia: Key Obligations, Common Risks and Penalties

Malaysia’s Sales and Service Tax (“SST”) regime imposes a number of compliance obligations on businesses involved in taxable manufacturing activities or the provision of taxable services. Since the expansion of the SST scope from 1 July 2025, more businesses are...

Malaysia e-Invoice Update: Exemption Threshold Increased to RM3 Million

The Inland Revenue Board of Malaysia (IRBM/LHDN) has introduced an important update to Malaysia’s e-Invoice implementation framework. Following the increase of the e-Invoice exemption threshold from RM1 million to RM3 million, taxpayers with annual turnover or revenue...

E-Invoicing Implementation Guide

1. Understanding the Requirements ✅ Determine your e-invoicing implementation phase based on your annual turnover. ✅ Review LHDN’s official e-Invoice guidelines and the Software Development Kit (SDK). ✅ Identify key e-invoicing types applicable (e-Invoice, Credit...

Do Employment Agreements Need To Be Stamped?

In Malaysia, employment agreements are generally required to be stamped under the Stamp Act 1949. Specifically, Item 22(1) of the First Schedule of the Act applies to service agreements, including employment contracts, that are for a definite period or for life or an...

Malaysian Income Tax Reporting System (MITRS)

The Inland Revenue Board of Malaysia (IRBM) has upgraded the MITRS application on the myTax Portal in line with Section 82B of the Income Tax Act 1967 (ITA 1967). The enhanced MITRS serves as an online platform for taxpayers to submit tax-related information and...