Tax in Motion Issue 7/2026

Updates on e‑Invoice implementation

Following the media release issued by the Ministry of Finance on recent development of implementation of e-Invoicing, the Inland Revenue Board (IRB) has updated and issued the following:

• e-Invoice Specific Guidelines

• Frequently Asked Questions for Implementation of e-Invoice in Malaysia 

e‑Invoice as a data source for personal relief

The IRB has issued a media release announcing that the phased implementation of e-Invoicing will support a pilot initiative to pre-fill individual tax relief information in the income tax return form for the year of assessment 2026.

Updated Global Minimum Tax Frequently Asked Questions

The IRB has issued the Frequently Asked Questions on the implementation of the Global Minimum Tax (GMT) in Malaysia, with:

• Version 7.0 updated as of 23 April 2026, and
• Version 8.0 subsequently released on 22 May 2026.

Submission of appeals online via MyTax portal

The IRB has issued a media release announcing that with effect from 1 June 2026 taxpayers may submit the following online through the e-Rayuan Taksiran service on the MyTax portal: 

• Appeals against income tax assessments, and 
• Applications for extension of time to appeal against an assessment.