ST & Partners PLT, Chartered Accountants, Malaysia

15/08/2026

LHDN National Taxation Seminar On Budget 2027 open for registration

15/08/2026

协助中小企业
林冠英建议将
电子发票门槛提高至 RM500万

15/08/2026

Service Tax on Employment Services

👉 service tax is only imposed on employment service fees or management fees (employment fee / management fee). Other costs or expenses that are in the nature of pass-through costs (disbursements) are not subject to service tax.

👉 provision of any service that requires the payment of fees, duties, levies or taxes, as well as payments in the form of fines or penalties (punitive payments) imposed under written laws payable to the Federal Government and State Governments, is also categorised as a disbursement. Such payments are not taken into account in determining the value of taxable services and are not subject to service tax.

14/08/2026

Income Tax (Exemption) (No. 3) Order 2024 (Amendment) Order 2026
✅ Capital Gains Tax - Extension of exemption period 👍

Income Tax (Exemption) (No. 3) Order 2024: exempts a company, limited liability partnership, trust body and co-operative society resident in Malaysia from the payment of income tax in respect of gains or profits from the disposal of capital asset which is received in Malaysia from outside Malaysia, from1 January 2024to31 December 2026

Existing exemption for qualifying foreign-sourced income received in Malaysia has been extended for another four years, from 31 December 2026 to 31 December 2030

12/08/2026

Income Tax (Deduction For Payment Of Care Allowance Of Parents And Grandparents) Rules 2026

From YA 2025, a Malaysian resident employer may claim a specific tax deduction for care allowances paid to employees in relation to the care of their parents, adoptive parents or grandparents, subject to the amount being reasonable.

The deduction is stated to be in addition to the normal Section 33 of the Income Tax Act 1967 deduction.

11/08/2026

Important Business Documents

10/08/2026

ITA 1967: Section 107D

09/08/2026

e-Filing Amendment Procedure

08/08/2026

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Join an accounting/audit firm!

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08/08/2026

IRB has launched tax investigations into individuals named in the RCI report on Lembaga Tabung Haji after detecting discrepancies between their declared income and assets. IRB officers also raided related premises to gather documents and verify the facts. Very efficient 👍👍👍

PUTRAJAYA, Aug 7 — The Inland Revenue Board (IRB) has opened investigations into individuals identified in the Royal Commission of Inquiry (RCI) report on Lembaga Tabung Haji...