Tax
Publications by Mazars regarding the latest development in taxation for individual, private and public entities in Malaysia and globally.
Taxation of International Assignees
In this new normal, the global tax landscape is dynamic and ever-changing. To keep up, companies and individuals have to understand the various issues concerning tax in their market of choice.
M&A Tax in Asia-Pacific Webinar
The tax landscape in Asia-Pacific is dynamic and ever-changing. To keep up, companies and individuals have to understand the various issues concerning tax in their market of choice.
The application of source and permanent establishment concept from Malaysia’s perspective.
As Malaysia adopted territorial scope of taxation, it is important for taxpayers (i.e. resident or non-resident and whether company or individual) to understand what, when and where income arising will be subject to tax in Malaysia. The Malaysian Income Tax Act 1967 does not define “source” and consequently each activity has to be carefully examined to determine the source from which income was generated.
Important Updates on Transfer Pricing
2019/2020 Malaysian Taxbiz Companion
This publication incorporates the amendments contained in the Finance Bill 2019 as well as the proposals and measures introduced in the 2020 Budget which was announced on 11 October 2019.
2018/2019 Malaysian Taxbiz Companion
We have published the 2018/2019 Malaysian Taxbiz Companion. This handy and easy-to-read booklet contains useful information on Malaysian taxation incorporating the amendments contained in the Finance Bill 2018 as well as the proposals and measures introduced in the 2019 Budget.
SST Mazars Circular 2018 - 2/2
Since the issue of our Circular 1/2008 on 24 July 2018, a few developments on the proposed sales tax and service tax (hereinafter referred to as “SST”) regime have taken place. The purpose of this second Circular is to update you on the developments on the proposed SST regime during the interim period.
SST MAZARS Circular 2018 - 1/2
This newsletter serves to update you on the latest development on the proposed re-introduction of the previous sales tax and services tax regime, commonly known by the acronym “SST”.
A briefing was held at the Royal Malaysian Customs Department (“RMCD”) on 19 July 2018 and the following proposals made by the RMCD for the consideration of the Minister of Finance were shared with representatives of the various trade associations and professional bodies.
A briefing was held at the Royal Malaysian Customs Department (“RMCD”) on 19 July 2018 and the following proposals made by the RMCD for the consideration of the Minister of Finance were shared with representatives of the various trade associations and professional bodies.
List of Proposed Taxable Services
A full list of proposed taxable services which will be subject to service tax at 6% (with the exception of charge cards and credit cards) was released by the Royal Malaysian Customs on 8 August 2018. Please note the higher threshold of RM1 million for mandatory registration in respect of the provision of services relating to the preparation of food and drinks, the sale of tobacco products and alcoholic and non-alcoholic beverages. Canteen operators in an educational institution or the provision of food and drinks by a religious institution or body do not fall within the provisions of the SST laws.
2017/2018 Malaysian Taxbiz Companion
We have published the 2017/2018 Malaysian Taxbiz Companion. This handy and easy-to-read booklet contains useful information on Malaysian taxation incorporating the amendments contained in the Finance Bill 2017 as well as the proposals and measures introduced in the 2018 Budget.
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