Latest Updates on the Global Minimum Tax in Malaysia
TaxLatest updates on the Global Minimum Tax in Malaysia based on IRBM's update on the GMT Filing Obligations and new FAQs.
Publications in relation to Malaysian and International Tax

Latest updates on the Global Minimum Tax in Malaysia based on IRBM's update on the GMT Filing Obligations and new FAQs.
The Inland Revenue Board of Malaysia (IRBM) has extended the Stamp Duty Special Voluntary Disclosure Programme (SVDP) for 6 months until 31 December 2026, providing additional time to duty payers to stamp the eligible instruments and pay the relevant stamp duty on or before 31 December 2026.
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.
Understand the Global Minimum Tax in Malaysia and its core information and requirements in this article.
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.