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

  A1555 - AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) (NO. 2) 2017

  1 provisions

  This Act amends the Labuan Business Activity Tax Act 1990 and changes a reference in section 21(1)(b).

  Act or statute Open & Chat

• Malaysia

  723 - PRICE CONTROL AND ANTI-PROFITEERING ACT 2011

  2 provisions

  This Act lets the Controller set certain prices and charges, requires listed pricing and record-keeping in some cases, and creates offences for non-compliance and profiteering.

  Act or statute Open & Chat

• Malaysia

  619 - AKTA KEWANGAN 2002

  1 provisions

  This Act amends the Income Tax Act 1967, Petroleum (Income Tax) Act 1967, and Stamp Act 1949, and sets rules for some tax deductions, tax rates, and stamp-duty objection and appeal procedures.

  Act or statute Open & Chat

• Malaysia

  A1706 - AKTA CUKAI PENDAPATAN (PINDAAN) 2024

  1 provisions

  This Act amends the Income Tax Act 1967 and changes definitions, invoicing rules, and tax rates for certain disposals.

  Act or statute Open & Chat

• Malaysia

  323 - *AKTA KEWANGAN (NO. 2) 1985

  1 provisions

  This Act amends several Malaysian tax statutes, including rules on interest, takaful, capital gains tax, land-based company share transfers, and petroleum income tax.

  Act or statute Open & Chat

• Malaysia

  A1719 - AKTA CUKAI PERKHIDMATAN (PINDAAN) 2024

  1 provisions

  This Act amends the Service Tax Act 2018 and starts on a date appointed by the Minister in the Gazette.

  Act or statute Open & Chat

• Malaysia

  A1672 - AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022

  1 provisions

  This amendment changes the Service Tax Act 2018, including how refunds to foreign registered persons can be credited, when service tax becomes due in certain cases, and the Minister’s powers to extend periods or modify terms and conditions.

  Act or statute Open & Chat

• Malaysia

  A1556 - AKTA CUKAI PENDAPATAN (PINDAAN) 2017

  1 provisions

  This Act amends the Income Tax Act 1967 by updating certain references in sections 112a, 113a, and 119b.

  Act or statute Open & Chat

• Malaysia

  A1578 - AKTA CUKAI JUALAN (PINDAAN) 2018

  1 provisions

  This amendment Act starts on a date set by the Minister in the Gazette, and it gives senior sales tax officers police-like powers for enforcement, inspection, and investigation under the Act.

  Act or statute Open & Chat

• Malaysia

  A1579 - AKTA CUKAI PERKHIDMATAN (PINDAAN) 2018

  1 provisions

  This Act starts on a date set by the Minister in the Gazette, and it gives senior service tax officers police-style powers for enforcement, inspection, and investigation.

  Act or statute Open & Chat

• Malaysia

  765 - MALAYSIAN AIRLINE SYSTEM BERHAD (ADMINISTRATION) ACT 2015

  2 provisions

  This Act sets up administration for Malaysian Airline System Berhad and related companies, appoints an Administrator, and allows transfer of business, property, and liabilities to Malaysia Airlines Berhad.

  Act or statute Open & Chat

• Malaysia

  A1707 - AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) 2024

  1 provisions

  This Act amends the Labuan Business Activity Tax Act 1990 and says section 2 is treated as having started on 1 January 2024.

  Act or statute Open & Chat

• Malaysia

  A1429 - AKTA CUKAI PENDAPATAN (PINDAAN) 2012

  1 provisions

  This Act amends the Income Tax Act 1967 by changing the definition of “organization” in subsection 44(7).

  Act or statute Open & Chat

• Malaysia

  A1718 - AKTA CUKAI JUALAN (PINDAAN) 2024

  1 provisions

  This amendment Act changes the Sales Tax Act 2018 rules for Pulau 1, including when sales tax applies, a retail-sales approval requirement, and penalties for breach.

  Act or statute Open & Chat

• Malaysia

  A1402 - AKTA PETROLEUM (CUKAI PENDAPATAN) (PINDAAN) 2011

  1 provisions

  The amendment lets the Director General issue special treatment directions and regulations for petroleum income calculations, lets the Minister exempt chargeable persons by statutory order, and allows certain qualifying exploration expenditure deductions between related petroleum agreements.

  Act or statute Open & Chat

• Malaysia

  438 - *FREE ZONES ACT 1990

  2 provisions

  This Act creates free zones in Malaysia and sets the rules for goods, activities, records, access, and customs enforcement inside them.

  Act or statute Open & Chat

• Malaysia

  785 - AKTA KEWANGAN 2017

  2 provisions

  This Act amends several tax laws, including new tax offences, relief procedures, deductions, and updated definitions.

  Act or statute Open & Chat

• Malaysia

  403 - AKTA PINJAMAN LUAR NEGERI 1963

  1 provisions

  The Act lets the Minister raise external loans for specified purposes and manage the related securities, agreements, and debt charges.

  Act or statute Open & Chat

• Malaysia

  A1593 - AKTA KASTAM (PINDAAN) 2019

  3 provisions

  This amendment Act changes customs rules, including definitions, transit and transhipment procedures, the Director General’s powers, refunds, and penalties for non-compliance.

  Act or statute Open & Chat

• Malaysia

  94 - *ACCOUNTANTS ACT 1967

  2 provisions

  This Act sets up the Malaysian Institute of Accountants and its Council, provides for registration and membership of accountants, and restricts who may hold out as an accountant or related professional.

  Act or statute Open & Chat