Tax Advisory Services in Malaysia
Navigating the Malaysian tax landscape requires more than just basic compliance; it demands proactive strategy, rigorous documentation, and a deep understanding of evolving Inland Revenue Board (IRBM/LHDN) and Royal Malaysian Customs Department (JKDM) regulations. We provide end-to-end tax advisory services to safeguard your business, optimise your tax position, and resolve complex disputes.
Corporate Income Tax (CIT) Compliance
Filing corporate tax returns is a mandatory requirement for every Sdn Bhd in Malaysia. We manage your end-to-end corporate tax compliance with the Inland Revenue Board (IRBM/LHDN), ensuring accurate computations and timely submissions.
- Preparation and filing of the Estimated Tax Payable (Form CP204).
- Computation of corporate tax and filing of the Annual Corporate Income Tax Return (Form C).
- Advisory on deductible expenses and applicable tax incentives.
Personal Income Tax Compliance
For company directors, expatriates, and high-net-worth individuals, we ensure personal tax obligations are met accurately and on time.
- Assisting with the preparation and filing of individual tax returns via the MyTax platform.
- Liaising with the Inland Revenue Board as necessary to facilitate the process.
Need assistance with your corporate or personal tax filings?
Speak to a Tax ConsultantSST Registration & Compliance
In Malaysia, businesses whose annual sales revenue exceeds RM 500,000 for manufacturing taxable goods or taxable services are generally required to register and comply with the SST regime administered by the Royal Malaysian Customs Department (JKDM). We provide:
- Registration with the Royal Malaysian Customs via the MySST portal.
- Advisory on applicable SST categories, rates, and exemptions for your business.
- Monthly and bi-monthly SST computation and preparation.
- Filing of SST returns with JKDM.
Transfer Pricing Analysis & Documentation
Companies conducting intercompany transactions — particularly those with related parties overseas — must ensure that those transactions are conducted on an arm's length basis in accordance with Section 140A of the Malaysian Income Tax Act 1967 and the Income Tax (Transfer Pricing) Rules 2023. Non-compliance carries significant penalty exposure. Our services cover:
- Arms-length benchmarking and profit margin analysis for intragroup services, goods, and financing.
- Transfer pricing documentation (TP study and contemporaneous report).
- Transfer pricing policy review and structuring for Global Services Hub (GSH) applications.
- Transfer pricing support for contract manufacturing arrangements.
E-Invoicing (LHDN) — FIT-GAP Assessment & Implementation
The Inland Revenue Board of Malaysia (IRBM/LHDN) has mandated the phased implementation of e-invoicing for Malaysian companies. We help businesses assess their readiness and implement the required changes to achieve compliance.
- FIT-GAP assessment to identify system and process gaps relative to IRBM e-invoicing requirements.
- Phased implementation planning and advisory.
- Coordination with your ERP/accounting system providers.
- Compliance verification prior to go-live.
Ensure full compliance with LHDN E-Invoicing and Transfer Pricing Rules.
Schedule a Tax Compliance ReviewIRB Tax Claim Defence & Appeal
Where the Inland Revenue Board (IRB/LHDN) issues a tax assessment or demand that is disputed, we represent clients in the appeal process — drawing on our deep knowledge of Malaysian tax legislation, relevant case precedents, and our established relationships with the relevant government officials. Our approach includes:
- Strategic assessment of the IRB's claim and identification of grounds for appeal.
- Preparation of technical submissions and legal arguments.
- Technical support and advisory for representation at the Special Commissioners of Income Tax (SCIT).
- Direct engagement with the Ministry of Finance where ministerial representation is required.
- Performance-based fee structures aligned with outcomes.
Disputing an IRB tax assessment or facing a tax audit?
Contact Our Tax Controversy Team