19 April 2021
Income tax
The technical guideline Garis Panduan Berhubung Permohonan Pengecualian Cukai Pendapatan Kepada Institusi Atau Organisasi Keagamaan Yang Layak Di Bawah Perintah Cukai Pendapatan (Pengecualian) 2020 [P.U.(A) 139/2020] (available in Malay language only) has been published on 25 March 2021 on the Inland Revenue Board of Malaysia’s official website.
Service tax
The following policies have recently been published on the Royal Malaysian Customs Department’s MySST website:
(i) Service Tax Policy No. 9/2020 (Amendment No. 2) issued on 18 March 2021; and
(ii) Service Tax Policy No. 2/2019 (Amendment No. 1) issued on 5 April 2021.
Tourism tax
The Tourism Tax (Digital Platform Service Provider) Regulations 2021 have been gazetted on 31 March 2021 and Parts II and V, and regulations 16 and 17 have come into operation on 1 April 2021 whereas Parts III, IV and VI except for regulations 16 and 17 will come into operation on 1 July 2021.
For further information, please contact:
Anand Raj, Head of Tax and Revenue Practice Group,
Shearn Delamore & Co
anand@shearndelamore.com
