The honourable Minister of Finance, YB Senator Tengku Datuk Seri Utama Zafrul bin Tengku Abdul Aziz, tabled the 2023 Budget on 7 October 2022.
We are pleased to provide a snapshot of the notable tax changes announced in the 2023 Budget for your attention.
Our leaders are also pleased to provide their insights into the notable tax changes announced in the 2023 Budget.
New Tax Incentive for the Tourism Sector?
Tai Lai Kok and his team share their thoughts on the new tax incentive proposed for the tourism sector and consider the matters arising from this proposal.
BEPS 2.0: Pillars One and Two – The Path Ahead
Neoh Beng Guan and his team share their views on the introduction of Pillar Two of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework on Base Erosion and Profit Shifting and consider the issues arising from this proposal.
Is Malaysia Ready for Real-Time Compliance Through e-Invoicing?
Ng Wei Wei and her team share their views on the real-time compliance through e-invoicing and if Malaysia is ready for the change.
Preparing for a Future-Proof Tax
In the ever-changing taxing environment, especially from an indirect tax front which has gone through several transformations over the years, it is important for businesses to adapt and be prepared for such changes. Although no major tax reforms were announced in the 2023 Budget, Sue Lynn and her team list down some areas to be considered to prepare for a future-proof tax.
在不断变化的税收环境中，特别是从多年来经历了几次转变的间接税方面，企业必须适应并为这种变化做好准备。 尽管 2023 年预算中没有宣布重大的税收改革，但淑玲和她的团队列出了一些需要考虑的领域，以便为未来的税收做准备。
Carbon Tax – A Matter of When
碳税 – 时间待定
Dany and Christine share some thoughts on the initiatives in place to drive carbon neutrality reforms, and also bracing for the introduction of carbon tax in the very near future.
Should you have any questions or require further clarification, please do not hesitate to email or contact any of our China Business Practice team:
欧莉君 - 税务总监
黄凯贤 - 税务副总监
许禛文 – 税务副经理
涂伟杰 - 税务副经理