Malaysia | Tax Matters During the National Recovery Plan Phases

In view of the implementation of the National Recovery Plan in Malaysia, the Inland Revenue Board (“IRB”) has issued a list of Frequently Asked Questions on tax matters arising during this period. The FAQ (updated as at 30 July 2021) is accessible via this link.

The IRB has also recently issued a media statement on the operation hours of their service counters according to the phases under the National Recovery Plan. Click here to read the full media statement.

Service tax

The revised versions of the following general and industry guides have recently been published on the Royal Malaysian Customs Department’s MySST website:

• Panduan Umum Cukai Perkhidmatan (Versi 3) (as at 4 August 2021) — presently available in Malay language only;
• Panduan Perkhidmatan Pengurusan (as at 4 August 2021) — presently available in Malay language only;
• Panduan Perkhidmatan Penghantaran dan Pengagihan Elektrik (as at 4 August 2021) — presently available in Malay language only; and
• Panduan Perkhidmatan Kelab (Kumpulan C, D & E) (Versi 2) (as at 4 August 2021) —presently available in Malay language