06/09/2026
常见问题第12条：
👉 符合豁免条件：
1) 若2022纳税年度（YA2022）的营业额低于300万令吉，原则上可享受豁免；若2023至2025纳税年度（YA2023–YA2025）的营业额达到300万令吉，相关要求自2026年7月1日起生效；
2) 若在2026纳税年度或之后才达到300万令吉的门槛，则自达到该门槛的纳税年度之后的第二个纳税年度的1月1日起开始实施；
👉未满足豁免条件：
即使2022纳税年度的营业额低于300万令吉，也必须于2026年7月1日开始实施。
FAQ No. 12:
👉 Exemption criteria met:
1) If turnover for YA2022 is less than RM3 million, an exemption applies in principle; if turnover reaches RM3 million in YA2023–YA2025, the requirement takes effect on July 1, 2026;
2) If the threshold is only reached at RM3 million in YA2026 or later, implementation begins on January 1 of the second tax year following the YA in which the threshold was met;
👉 Exemption criteria not met:
Even if the turnover for YA2022 is less than RM3 million, implementation must begin on July 1, 2026.
