Tax Quick Guide: Forest City Special Financial Zone Tax Incentive

Introduction of Forest City Forest City is an integrated residential development and private town located in Iskandar Puteri, Johor, Malaysia. It is situated in the southwestern part of Johor Bahru District, the second largest district in Malaysia by population. Forest City, with its combination of a duty-free island within a special financial zone, presents a… Continue reading Tax Quick Guide: Forest City Special Financial Zone Tax Incentive

Are you also STRUGGLING with these Tax Issues?

Five Common Tax Issues  Taxpayers have many questions pertaining to the numerous tax and non-tax initiatives raised over time. Among those questions, today we will take a look at the five most common ones asked by taxpayers.  Are grants received taxable?  Generally, taxpayers are exempted from tax in respect of income received in relation to… Continue reading Are you also STRUGGLING with these Tax Issues?

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Is foreign-source income taxable in Malaysia?

The Taxability of Foreign-Source Income  Is foreign-source income (FSI) taxable in Malaysia? Malaysia adopts the territorial principle of taxation where income accruing in or derived from Malaysia or received in Malaysia from outside Malaysia shall be chargeable to tax for that year of assessment (YA) in Malaysia pursuant to Section 3 of the Income Tax… Continue reading Is foreign-source income taxable in Malaysia?

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Is your business at risk of non-compliance?

Overview of Transfer Pricing  Transfer pricing generally refers to the intercompany pricing arrangements for the transfer of goods, services, and intangibles between related or associated parties. In an ideal scenario, the transfer price should be the same as the prevailing market price. However, business transactions between associated parties may not always reflect the dynamics of… Continue reading Is your business at risk of non-compliance?

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Are Blackpink obliged to pay tax while performing in Malaysia?

Withholding Tax: Public Entertainer  Do you know what Blackpink, Ariana Grande, and Jacky Cheung have in common when they hold their concert tours in Malaysia?   The answer is their income would be subject to withholding tax (WHT) pursuant to section (s.) 109A of the Income Tax Act (ITA) 1967. In Malaysia, public entertainers who… Continue reading Are Blackpink obliged to pay tax while performing in Malaysia?

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Avoid being IRBM’s target: Why is capital statement important?

Overview of Capital Statement of Individual Tax Payers  Capital Statement is requested by the Inland Revenue Board of Malaysia (IRBM) during a tax investigation to assess if an individual is able to substantiate his or her spending with the income generated. It is a combination of balance sheets and profit and loss accounts of an… Continue reading Avoid being IRBM’s target: Why is capital statement important?

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