Malaysia: Summary of income and indirect tax developments (February 2023)

A monthly summary of tax developments

A monthly summary of tax developments

The KPMG member firm in Malaysia prepared a monthly summary of tax developments [PDF 2.8 MB] that includes a discussion of income tax and indirect tax developments.

Income tax developments concern:

  • The Malaysian Inland Revenue Board’s (MIRB’s) amended guideline on real property gains tax
  • MIRB’s flow chart and guide on submission of form for Section 107D withholding tax
  • The Malaysia digital economy corporation’s guideline on transition of multimedia super corridor Malaysia status company to Malaysia digital status
  • KPMG 2022 guide on global withholding taxes

Indirect tax developments cover:

  • “Questions and answers” (Q&As) from the Royal Malaysian Customs Department’s webinar regarding service tax on digital services and implementation of sales tax on low value goods


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