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TaXavvy Issue 15/2025
In this issue:
Extension of time for e-Invoice implementation
The Inland Revenue Board (IRB) issued a media release on 5 June 2025 announcing the Ministry of Finance’s (MOF) decision to allow Micro, Small and Medium Enterprises more time to prepare for the implementation of e-Invoicing. In addition, taxpayers with annual turnover / revenue below RM500,000 have been granted exemption from e-invoicing.
Stamp duty exemption for employment contracts finalized before 1 January 2025
The IRB issued a media statement today informing that the MOF, after considering the findings from a recent stamp duty audit and the financial impact on employers, has made a decision regarding stamp duty on employment contracts that are subject to a stamp duty of RM10 under item 4 of the First Schedule of the Stamp Act 1949.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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