The Sales Tax Act 2018 establishes Malaysia’s single-stage sales tax system, primarily taxing goods at the manufacturing and import level, while defining compliance obligations such as registration, invoicing, reporting, and enforcement. Read more

The Sale of Goods Act 1957 establishes the core legal rules for commercial transactions involving goods, including contract formation, transfer of ownership, and remedies for breach, forming the foundation of retail and trade law in Malaysia. Read more

The Consumer Protection Act 1999 establishes a comprehensive framework ensuring fair trade practices, product/service quality, and enforceable consumer rights, supported by a dedicated tribunal and strong enforcement powers. Read more

The Income Tax Act 1967 outlines the imposition, calculation, reporting, and enforcement of income tax in Malaysia, including audits and international tax relief. Read more

The provided document is a comprehensive guide/overview of payment methods in Malaysia, focusing on the country's evolving payment landscape in a transitional phase from traditional (cash-heavy) to predominantly digital and cashless options. Read more

The purpose of this document is to serve as a comprehensive, practical guide to Malaysia’s mandatory e-invoicing system. Read more

The purpose of this document is to provide an overview of the two main e-invoicing models in Malaysia– the MyInvois Portal and the API Integration model. Read more