Is the tax position of intangible assets clearer?

Is the tax position of intangible assets clearer?

MALAYSIA’S Inland Revenue Board (IRB) had in the past taken the view that intangible assets do not qualify as an expense deduction or eligible for capital allowances until 2018 when the courts ruled that intangible asset such as a database containing core...
Time to stop the capital gains tax scaremongering

Time to stop the capital gains tax scaremongering

THROUGHOUT the past two decades, Malaysia has been running a budget deficit. This year’s deficit will be 5% of gross domestic product, amounting to RM97 billion. Malaysia cannot keep on increasing its borrowings which will soon reach RM1.2 trillion. In order to...
E-invoicing – the way forward

E-invoicing – the way forward

THE previous finance minister in his Budget speech in October 2022 indicated that the government would be implementing e-invoicing in phases starting from 2023. Although no mention of this has been made by the current finance minister in the retabled Budget 2023,...