Tax in Motion Issue 5/2025

Early availability of the e-Duti Setem system

The Inland Revenue Board (IRB) has issued a press release dated 17 December 2025 on the early availability of the e-Duti Setem system.

Remission of stamp duty penalties for the first year of Stamp Duty Self‑Assessment System

To facilitate the transition to the Stamp Duty Self‑Assessment System (SDSAS) and to encourage voluntary compliance, the IRB has issued a media release on 21 December 2025 announcing a one‑year concession on stamp duty penalties in conjunction with Phase 1 of SDSAS, which will commence on 1 January 2026.

e-Invoice Compliance Review Framework

The IRB has introduced the e-Invoice Compliance Review Framework which is effective from 15 December 2025. The objective of the compliance review is to ensure taxpayer compliance with tax law provisions relating to the implementation of e-Invoices in Malaysia.

Guidelines on Tax Corporate Governance Framework

The IRB has, on 16 December 2025, issued the updated Guidelines on Tax Corporate Governance Framework dated 1 December 2025. This replaces the previous version dated 13 March 2025.

Tax remission on government guarantee loan instruments

The IRB has issued Practice Note 2/2025 - Explanation in Relation to Formula for Tax Remission on Government Guarantee Loan Instruments under the Loans Guarantee (Bodies Corporate) Act 1965 (excluding Insurance and Takaful Industry).

Public Ruling: Taxation of resident individuals

The IRB has issued Public Ruling 7/2025 - Taxation of a Resident Individual Part 1 - Gifts or Contributions and Allowable Deductions (“PR  7/2025”), which replaces Public Ruling No. 4/2024 of the same title. PR 7/2025 has been updated to incorporate the legislative changes announced in Budget 2025 and introduced through the Finance Act 2024.