Malaysia: Tax developments summary (February 2025)
Monthly report covering income tax, stamp duty, indirect tax, and e-invoicing developments
The KPMG member firm in Malaysia has prepared its monthly report for February 2025, covering the following income tax, stamp duty, indirect tax, and electronic invoicing (e-invoicing) developments.
- Guideline for the application of tax incentive for smart logistics complex (SLC)
- Guideline on Johor-Singapore special economic zone (SEZ) tax incentive package
- Stamp Duty (Exemption) Order 2025
- Updated public ruling related to forms, returns, and payment methods under the Tourism Tax Act 2017, Sales Tax Act 2018, and Service Tax Act 2018
- Updated guidelines on e-invoicing
- Updated general and industry-specific e-invoicing “frequently asked questions” (FAQs)