Malaysia Tax & Corporate Compliance Insights

The RM10,000 e-Invoice rule in Malaysia took effect on 1 January 2026. Under Table 3.6 of LHDN’s e-Invoice Specific...

Malaysia e-Invoice timeline updated for the RM3 million exemption effective 1 September 2026, including group exceptions and implementation dates.

HTL’s Service Transfer Pricing Many businesses assume that transfer pricing rules apply only to large multinational groups with cross-border...

A self-billed e-Invoice in Malaysia is issued by the buyer instead of the supplier. It is required only for...

General TIN codes in Malaysia’s e-Invoice system are permitted placeholders for specific situations where LHDN allows them. They should...

Learn how outsourcing your accounting needs to HTL & Co Chartered Accountants in Johor Bahru can lead to cost...

(Updated 26 November 2024) DEFINITION OF AGENT, DEALER, OR DISTRIBUTOR (ADD) No. Question Response 1 Who qualifies as an...

Malaysia Section 107D guide for companies paying agents, dealers and distributors: 2% rate, RM100,000 threshold, 30-day deadline and current...

Practical Insights from HTL’s Chartered Accountants and Licensed Professionals