Malaysia: Tax developments summary (July 2025)
Monthly report covering indirect tax and e-invoicing developments
The KPMG member firm in Malaysia has prepared its monthly report for July 2025, covering the following income tax, stamp duty, indirect tax, and electronic invoicing (e-invoicing) developments.
Income tax
- Special deduction for ESG-related expenses
- Income tax treaty between Malaysia and Maldives
- Format and sample of dividend voucher
- Filing program for a Labuan entity for year of assessment 2025 under the self-assessment system
- Guideline on the implementation of Tax Compliance Certificate for government procurement
Stamp duty
- “Frequently asked question” (FAQ) on stamp duty on employment contracts
Indirect tax
- Service tax policies and FAQs
- Sales tax and service tax guides
- Indirect tax legislation updates
E-invoicing
- Malaysia Inland Revenue Board’s (MIRB’s) updated guidelines on e-invoicing
- MIRB’s updated general and industry specific e-invoicing FAQs