Knowledge Base Issues

Corporate Tax Law: Part I
Company Tax A company, whether resident or not, is assessable on income accrued in or derived from Malaysia. Income derived from sources outside Malaysia and remitted by a resident company is not...
Corporate Tax Law: Part II
BUSINESS PROFITS AND DEDUCTIONS Business profits are computed on the basis of normal accounting principles as modified by certain tax adjustments. Generally, deduction is allowed for all outgoing...
What is sales tax? What is the sales tax rate? How is sales tax calculated? How is sales value determined?
Sales tax (Malay: Cukai Jualan) is an ad valorem single stage tax imposed at the import and manufacturing levels. The Sales Tax Act 1972 [Act 64] which makes provision for the charging, levying...
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What is service tax? What is the service tax rate? How is service tax calculated? What services are taxable?
Service tax is an ad valorem tax is imposed by the Government of Malaysia on certain taxable services provided by taxable persons. The Service Tax Act 1975 [Act 151] which makes provision for the...
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