Esheria Regulatory Atlas

Tax law in Malaysia

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

233 matching statutes

• Malaysia

  A1429 - AKTA CUKAI PENDAPATAN (PINDAAN) 2012

  1 provisions

  This Act amends the Income Tax Act 1967 by changing the definition of “organization” in subsection 44(7).

  Act or statute Open & Chat

• Malaysia

  A1718 - AKTA CUKAI JUALAN (PINDAAN) 2024

  1 provisions

  This amendment Act changes the Sales Tax Act 2018 rules for Pulau 1, including when sales tax applies, a retail-sales approval requirement, and penalties for breach.

  Act or statute Open & Chat

• Malaysia

  A1402 - AKTA PETROLEUM (CUKAI PENDAPATAN) (PINDAAN) 2011

  1 provisions

  The amendment lets the Director General issue special treatment directions and regulations for petroleum income calculations, lets the Minister exempt chargeable persons by statutory order, and allows certain qualifying exploration expenditure deductions between related petroleum agreements.

  Act or statute Open & Chat

• Malaysia

  438 - *FREE ZONES ACT 1990

  2 provisions

  This Act creates free zones in Malaysia and sets the rules for goods, activities, records, access, and customs enforcement inside them.

  Act or statute Open & Chat

• Malaysia

  785 - AKTA KEWANGAN 2017

  2 provisions

  This Act amends several tax laws, including new tax offences, relief procedures, deductions, and updated definitions.

  Act or statute Open & Chat

• Malaysia

  403 - AKTA PINJAMAN LUAR NEGERI 1963

  1 provisions

  The Act lets the Minister raise external loans for specified purposes and manage the related securities, agreements, and debt charges.

  Act or statute Open & Chat

• Malaysia

  A1593 - AKTA KASTAM (PINDAAN) 2019

  3 provisions

  This amendment Act changes customs rules, including definitions, transit and transhipment procedures, the Director General’s powers, refunds, and penalties for non-compliance.

  Act or statute Open & Chat

• Malaysia

  94 - *ACCOUNTANTS ACT 1967

  2 provisions

  This Act sets up the Malaysian Institute of Accountants and its Council, provides for registration and membership of accountants, and restricts who may hold out as an accountant or related professional.

  Act or statute Open & Chat

• Malaysia

  547 - *PERBADANAN PEMBANGUNAN BANDAR (DISSOLUTION) ACT 1996

  1 provisions

  This Act repeals the 1971 Act, dissolves the Perbadanan Pembangunan Bandar, and lets existing approvals and related documents continue until the Government changes them.

  Act or statute Open & Chat

• Malaysia

  NO. 26 OF 1963 - MALAYSIA ACT

  5 provisions

  This Act says it starts on 16 September 1963 and amends the Constitution to create the Malaysia framework, including citizenship rules and the federal court structure.

  Act or statute Open & Chat

• Malaysia

  A1673 - AKTA CUKAI PELANCONGAN (PINDAAN) 2022

  1 provisions

  This Amendment Act starts on a date set by the Minister in the Gazette and changes the Tourism Tax Act 2017, including powers to extend time, modify terms and conditions, and prescribe invoice or receipt details.

  Act or statute Open & Chat

• Malaysia

  96 - LOANS GUARANTEE (BODIES CORPORATE) ACT 1965

  1 provisions

  This Act lets the Government guarantee loans for certain bodies corporate and sets conditions on how those bodies corporate and the Minister may act.

  Act or statute Open & Chat