Tax Highlight – February 2017

The Inland Revenue Board of Malaysia has on 20 January 2017, released a press statement to announce and inform employers which are Sdn Bhd / Companies to mandatorily submit the Form E via e-Filing, with effect from year of remuneration 2016. If the employer submit manually, it will deemed to be not received.

As for sole proprietor and partnership, businesses have the option to choose whether to submit manually (by 31 March 2017) or via e-filing (by 30 April 2017).

The Highlight also notes the readers about the gazette of Finance Act 2017 which includes the amendment to definition of Royalty and scope of withholding tax. Gazette of stamp duty exemption which allows first home buyer to exempt from stamp duty as well as gazette of GST Act 2014 which includes the amendment of imported service.

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