Malaysia | Updates on Tax - February 2021

Income tax

The operational guideline on Pengemukaan Anggaran Cukai Yang Kena Dibayar Di Bawah Seksyen 107C Akta Cukai Pendapatan 1967 (available in Malay language only) has been published on 22 December 2020 on the Inland Revenue Board of Malaysia’s official website.

Tourism tax

The Tourism Tax (Amendment) Act 2021 has been gazetted on 2 February 2021. This Amendment Act will come into operation on a date to be appointed by the Minister of Finance by notification in the Gazette.