Investing in Malaysia: Tax-Related Questions and Answers Guide

This document provides a comprehensive question-and-answer guide on tax-related matters for investing in Malaysia, covering corporate income tax, personal income tax, sales tax, service tax, real property gains tax, and digital services tax. It explains Malaysia’s tax structure, the Inland Revenue Board’s role, tax registration requirements, compliance deadlines, and tax incentives for foreign investors. The guide also details Malaysia’s tax treaty network, including double taxation avoidance, withholding tax rates, and mutual agreement procedures (MAP). Additionally, it highlights sector-specific tax incentives for industries such as manufacturing, agriculture, biotechnology, and renewable energy. This resource is essential for businesses, foreign investors, and tax professionals navigating Malaysia’s tax environment.