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Malaysia Corporate - Significant developments

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Earnings stripping rules

The legislation for the earnings stripping rules has been gazetted and applies from the basis period beginning on or after 1 July 2019 and subsequent basis periods. See the Group taxation section for more details.

E-commerce guideline

The tax authorities have issued a new Guidelines on Taxation of Electronic Commerce Transactions dated 13 May 2019. The new guideline seeks to provide guidance on the tax treatment of e-commerce transactions, including the common e-commerce business models in existence. The guideline covers the scope of tax liability for e-commerce business income and e-commerce transactions that would be regarded as technical services or royalty. 

Withholding tax (WHT) on software for personal use

Legislation has been gazetted to provide WHT exemption on payments made to non-residents in relation to software purchased for personal use. This exemption comes into effect from 1 March 2019 and applies to shrink-wrapped software, site-licences, downloadable software, and software bundled with personal computer hardware, smartphones, or tablets.

Special voluntary disclosure programme

As part of the measure to encourage compliance amongst taxpayers, the tax authorities have initiated a special voluntary disclosure programme. The programme, which was initially for the period from 3 November 2018 to 30 June 2019, has been extended to 30 September 2019. The programme is to provide taxpayers an opportunity to disclose previously undeclared income with a lower rate of penalty (10% to 15% of tax payable) imposed during this period.


Last Reviewed - 28 June 2019

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