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TaXavvy Issue 20/2025

In this issue:

Tax deduction for SRI Sukuk issuance cost

Further to the proposal under Budget 2024 to extend the tax deduction on the issuance Sustainable and Responsible Investment (SRI) Sukuk for another four years of assessment (YA), a new Income Tax (Sustainable and Responsible Investment Sukuk) Rules 2025 has now been gazetted.

The 2025 SRI Rules is effective from YA 2024 to YA 2027.

e-Derma system for application of approval under section 44(6)

The Inland Revenue Board (IRB) issued a media release on 20 August 2025 announcing the launch of e-Derma system for applications for tax-exempt status under section 44(6) of the Income Tax Act 1967.

Filing program for specified documents through MITRS for Labuan entities

The IRB has issued the Filing Program for Documents Specified under Section 22EB of Labuan Business Activity Tax Act 1990 through Malaysian Income Tax Reporting System (MITRS).

e-Invoice treatment for unit trust and money changing services-related transactions

The IRB has updated the Frequently Asked Questions for Implementation of e-Invoice for the Financial Services, Stockbroking and Unit Trust to include e-Invoice treatment for unit trust and money changing services-related transactions.

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.

 

Download (PDF) TaXavvy Issue 20/2025

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