The following Acts have been gazetted on 31 December 2025:
- Finance Act 2025
- Measures for the Collection, Administration and Enforcement of Tax Act 2025
The Acts come into operation on 1 January 2026, with no material changes from the Finance Bill 2025 and no changes from the Tax Bill.
The Acts and KPMG’s highlights on the Finance and Tax Bills can be accessed via the above links.
Petaling Jaya Office
Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019
Long Yen Ping
Partner - Head of Global Mobility Services
yenpinglong@kpmg.com.my
+ 603 7721 7018
Tai Lai Kok
Partner – Head of International & Domestic Tax Advisory
ltai1@kpmg.com.my
+ 603 7721 7020
Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271
Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029
Neoh Beng Guan
Partner – Head of Corporate Tax
bneoh@kpmg.com.my
+ 603 7721 7025
Outstation Offices
Penang
Poh Sin Yue
Partner
sypoh@kpmg.com.my
+603 7721 7285
Johor
Ng Fie Lih
Partner
flng@kpmg.com.my
+603 7721 2514
Kuching & Miri
Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188
Ipoh
Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714
Kuching
Chan Wing Hong
Executive Director
whchan@kpmg.com.my
+603 7721 7424
Kota Kinabalu
Caroline Chong
Director
carolinechong@kpmg.com.my
+603 7721 2818