Malaysia
53 - *INCOME TAX ACT 1967
28 provisions
Income tax is charged on income for each year of assessment, and the provision lists the main income categories and the calculation sequence for chargeable income.
Act or statute Open & Chat
Esheria Regulatory Atlas
Tax law in Malaysia
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
233 matching statutes
Malaysia
851 - AKTA KEWANGAN (NO. 2) 2023
7 provisions
This Act amends several tax laws and adds new rules for capital asset disposals and electronic invoicing.
Act or statute Open & ChatMalaysia
805 - GOODS AND SERVICES (REPEAL) ACT 2018
1 provisions
This Act repeals the Goods and Services Tax Act 2014 and sets transition rules for liabilities, filings, refunds, appointments, and tax agents.
Act or statute Open & ChatMalaysia
132 - INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974
1 provisions
The Act sets how certain tin buffer stock contributions and repayments are treated for income tax, including an optional election, a deadline for that election, remission by the Director General, and an exemption for repayments when no election is made.
Act or statute Open & ChatMalaysia
807 - *SERVICE TAX ACT 2018
4 provisions
This Act sets rules for charging service tax, registering taxable persons, issuing invoices, keeping records, and giving the Director General control powers.
Act or statute Open & ChatMalaysia
169 - *REAL PROPERTY GAINS TAX ACT 1976
4 provisions
This Act imposes real property gains tax on chargeable gains from disposals of real property and sets the rules for returns, assessment, payment, withholding, appeals, and exemptions.
Act or statute Open & ChatMalaysia
762 - GOODS AND SERVICES TAX ACT 2014
1 provisions
This document is the Goods and Services Tax Act 2014, and it is noted as repealed by the Goods and Services Tax (Repeal) Act 2018.
Act or statute Open & ChatMalaysia
812 - *FINANCE ACT 2018
2 provisions
This Act amends several Malaysian tax and stamp-duty laws, including rules on income tax, investment incentives, stamp duty, real property gains tax, and sales/service tax.
Act or statute Open & ChatMalaysia
421 - FINANCE (NO. 2) ACT 1990
1 provisions
This Act amends several tax and stamp tax laws, changes some service tax coverage, and adds a definition of Labuan.
Act or statute Open & ChatMalaysia
543 - *PETROLEUM (INCOME TAX) ACT 1967
7 provisions
This Act imposes petroleum income tax on income from petroleum operations and sets rules for working out chargeable income.
Act or statute Open & ChatMalaysia
874 - FINANCE ACT 2025
1 provisions
This Act amends several Malaysian tax laws, including income tax, real property gains tax, stamp duty, Labuan tax, and petroleum income tax.
Act or statute Open & ChatMalaysia
764 - FINANCE (NO. 2) ACT 2014
1 provisions
This Act amends Malaysia’s Income Tax Act 1967, Petroleum (Income Tax) Act 1967, and Real Property Gains Tax Act 1976, including tax rates, due dates, assessment rules, and some special tax treatment provisions.
Act or statute Open & ChatMalaysia
241 - FINANCE ACT 1981
1 provisions
This Act amends several Malaysian tax laws and adds rules for a small-business loan tax rebate.
Act or statute Open & ChatMalaysia
823 - FINANCE ACT 2019
1 provisions
This Act amends several Malaysian tax laws, changes some tax rates and deduction limits, adds a sales tax exemption scheme for approved major exporters, and sets different commencement dates for the amendments.
Act or statute Open & ChatMalaysia
328 - AKTA KEWANGAN 1986
1 provisions
This Act amends several Malaysian tax laws and related stamp and sales tax provisions, including rules on tax treatment, penalties, commencement dates, and administrative powers.
Act or statute Open & ChatMalaysia
65 - GAMING TAX ACT 1972
1 provisions
The Minister of Finance may impose a gaming tax by Gazette order, and the person making the bet or investment must pay it while the promoter collects it and pays it into the Federation’s revenue.
Act or statute Open & ChatMalaysia
845 - FINANCE ACT 2023
1 provisions
This Act amends several Malaysian tax and revenue laws, including changes to tax rates, deductions, electronic filing rules, stamp duty items, and petroleum tax returns.
Act or statute Open & ChatMalaysia
801 - FINANCE (NO. 2) ACT 2017
1 provisions
This Act amends several tax laws, including new notice and payment rules, tax recovery consequences, and revised income tax rates.
Act or statute Open & ChatMalaysia
451 - FINANCE ACT 1991
1 provisions
This Act amends several Malaysian tax and customs laws, changing tax rates, deductions, taxable periods, and some customs/excise provisions, with different commencement dates for different chapters.
Act or statute Open & ChatMalaysia
702 - AKTA KEWANGAN 2010
2 provisions
This Act amends several tax and stamp laws, including new filing, recordkeeping, estimated-tax, and penalty rules.
Act or statute Open & Chat