Malaysia: Tax developments summary (August 2025) includes transfer pricing tax audit framework 2025
Monthly report covering income tax, indirect tax, and transfer pricing developments
The KPMG member firm in Malaysia has prepared its monthly report for August 2025, covering the following income tax, indirect tax, and transfer pricing developments.
Income tax
- Implementation of e-Telegraphic Transfer (e-TT) 2.0 system
Indirect tax
- Service tax policy amendments
- Service tax guide
- Updates to high-value goods tax (HVGT)
- Customs duties (goods under the Malaysia-United Arab Emirates Comprehensive Economic Partnership Agreement) Order 2025
Transfer pricing
- Transfer Pricing Tax Audit Framework 2025 effective July 31, 2025