Tax Hub

On 5 January 2026, the Inland Revenue Board of Malaysia (IRBM) has issued a Media Statement, Operational Guideline (effective 1 January 2026) and Frequently Asked Questions (FAQs) regarding Stamp Duty Special Voluntary Disclosure Programme (SVDP) on 28 January 2026.

This publication, an overview of the tax landscape across six key ASEAN markets: Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam, serves as a guide in navigating through evolving tax and regulatory landscape.

Understand Malaysia’s Transfer Pricing requirements, documentation rules under TP Rules 2023, penalties, and how to prepare for IRBM transfer pricing audits.

Understand tax compliance in Malaysia, including corporate tax filing deadlines, penalties, audits, record keeping, and LHDN requirements.

The e-Invoice Specific Guideline (e-Invoice Specific Guideline Version 4.6) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 January 2026. There are salient changes to the e-Invoice Specific Guideline and the General FAQs.

The e-Invoice Specific Guideline (e-Invoice Specific Guideline Version 4.6) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 January 2026. There are salient changes to the e-Invoice Specific Guideline and the General FAQs.

The e-Invoicing rollout in Malaysia has been ongoing for over a year since Phase 1 began on 1 August 2024, with Phase 4 set to be implemented on 1 January 2026. In this instance, the e-Invoice Compliance Framework (e-Invoice Compliance Review Framework) was released by the Inland Revenue Board of Malaysia (IRBM) on 15 December 2025 detailing how the IRBM will be conducting review of taxpayers’ compliance towards e-invoice in a fair, transparent and equitable manner.

Both of the e-Invoice Guidelines (e-Invoice Guideline Version 4.6 and e-Invoice Specific Guideline Version 4.5) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 7 December 2025 and 10 December 2025 respectively.

Get valuable tax insights announced from the Malaysia Budget 2026 in our updated Budget Adviser 2026.

Discover how outsourced accounting in Malaysia helps businesses save costs, stay compliant, and scale with expert tax, payroll, and reporting support.

There were amendments and new service tax policies 2025 released by the Royal Malaysian Customs Department between 17 October 2025 and 24 October 2025. Read our publication to know more.

Understand the key differences between tax audit and tax investigation in Malaysia. Learn common triggers, penalties, and how to stay compliant with IRBM’s 2025 frameworks.