Operation of revenue offices during Total Lockdown period, with Updates on Income and Service Tax

Operation of revenue offices during Total Lockdown Period

In view of the implementation of Total Lockdown in Malaysia, the Inland Revenue Board has issued a press release on 31 May 2021 on the operation of their offices during the Total Lockdown period from 1 to 14 June 2021. Click here to read the full press release.

Income tax

The following public ruling and operational guideline have recently been published on the Inland Revenue Board of Malaysia’s official website:

Taxation of Unit Holders of Real Estate Investment Trusts/Property Trust Funds (Public Ruling No. 1/2021) issued on 25 May 2021 to replace Public Ruling No. 9/2018 dated 12 October 2018; and
Garis Panduan Pampasan Kerana Kelewatan Memproses Bayaran Balik Lebihan Bayaran Cukai Pendapatan (available in Malay language only) — issued on 21 May 2021.

Service tax

The Service Tax Policy No. 1/2021 issued on 27 May 2021 in regard to the service tax exemption given to the Malaysia-Thailand Joint Authority and companies operating in the Joint Development Area has recently been published on the Royal Malaysian Customs Department’s MySST website.