- The 24% company tax rate is unchanged. The one-point cut to 14% and 16% applies only to MSMEs, so most subsidiaries of a large group see no rate change. [Budget 2027 Tax Measures, Appendix 11]
- From YA2028, a company that is not an MSME can deduct salaries only if they are paid through a financial institution or a cashless payment instrument. [Tax Measures, Appendix 14]
- The 30% top personal rate now starts above RM1 million of chargeable income, not RM2 million. Executives above about RM1.04 million pay more tax in YA2027, up to RM19,200 more. [Tax Measures, Appendix 1; our calculation]
- Budget 2027 contains no e-invoicing measure, yet MOF credits e-Invoice for better company tax collection: more than 1.8 billion e-Invoices from 265,379 taxpayers. [MOF Fiscal Outlook 2027, Section 2]
- Accelerated Capital Allowance (ACA) on locally made machinery, information and communications technology (ICT) equipment and software is extended to 31 December 2030. [Tax Measures, Appendix 28]
Budget 2027 Malaysia does not cut the 24% company tax rate, and most of its headline tax cuts go to micro, small and medium enterprises (MSMEs). For a large company, the budget is mainly about obligations and timing: a RM2,000 minimum wage from June 2027, a cashless-payroll condition on salary deductions from year of assessment (YA) 2028, and capital allowances extended to 2030.
Prime Minister and Finance Minister Anwar Ibrahim tabled the fifth MADANI Budget on 9 October 2026 (Prime Minister’s Office, speech text). A MADANI Budget is the name the current government gives its annual federal budget, after its Malaysia MADANI policy framework. This summary sorts every measure that matters to a chief financial officer (CFO) by who it hits and when it starts, then scores the outcome against what analysts expected. All tax measures are proposals until the Finance Bill is passed.
This page replaces our pre-budget preview. Budget figures were checked against the Ministry of Finance (MOF) budget speech, Tax Measures appendices and Fiscal Outlook 2027 on 11 October 2026.
Budget 2027 at a Glance
Budget 2027 is a RM459.8 billion federal budget inside RM510 billion of total resources, with a deficit target of 3.3% of gross domestic product (GDP). The fiscal story for a CFO is consolidation without new taxes: revenue rises on better collection, not on new levies.
| Item | Budget 2027 figure | Source |
|---|---|---|
| Total resources | RM510 billion (2026: RM470 billion) | Speech para 186 |
| Federal operating expenditure | RM376.8 billion | Speech para 186 |
| Federal development expenditure | RM83 billion | Speech para 186 |
| GLIC, public-private and statutory body investment | RM25 billion, RM11 billion and RM14.2 billion | Speech para 186 |
| Federal revenue | RM380.8 billion (2026 revised: RM363.6 billion) | Speech para 187 |
| Fiscal deficit | 3.3% of GDP (2026 revised: 3.6%); target 3% by 2028 | Speech para 188 to 189 |
| Federal debt | 63.7% of GDP (2026: 64.0%) | Speech para 190 |
| GDP growth | 4.2% to 5.2% (2026: 4.8% to 5.3%) | Speech para 125 |
| Subsidies, assistance and incentives | More than RM80 billion, of which fuel RM40 billion | Speech para 25 |
GLIC: government-linked investment company. For the household measures (cash aid, reliefs, subsidies), see The Star’s highlights from Budget 2027, 9 October 2026.
The revenue mix tells you where enforcement effort will go. MOF projects tax revenue up 5.8% to RM297.1 billion, with company income tax up 4.8% to RM106.6 billion and Sales and Service Tax (SST) at RM73.3 billion. (MOF Fiscal Outlook 2027, Section 2)
What Changes for Large Companies
Large companies get capital allowance relief and cheaper foreign-currency borrowing, and take on new payroll conditions. The matrix below lists the cross-sector measures that apply to a company outside the MSME definition, with their start dates. Sector-specific measures (shipping, Shariah fund managers, event organisers, Sukuk Prisma issuers) are left out.
| Measure | Before | Budget 2027 proposal | Starts | Source |
|---|---|---|---|---|
| ACA on local machinery, ICT equipment and software | 20% initial plus 40% annual allowance, for spend to 31 Dec 2026 | Extended four years | Spend 1 Jan 2027 to 31 Dec 2030 | Appendix 28 |
| Small value assets | RM2,000 per asset; RM20,000 cap a year for non-MSMEs | RM3,000 per asset; RM30,000 cap | YA2027 | Appendix 12 |
| Salary deduction | Deductible however paid | Deductible only if paid through a financial institution or cashless instrument (MSMEs excepted) | YA2028 | Appendix 14 |
| Foreign-currency loans from Malaysian banks | 0.5% ad valorem stamp duty | Capped at RM2,000 (up to RM100M) or RM5,000 (above RM100M) | Agreements from 1 Jan 2027 | Appendix 19 |
| Global Services Hub (GSH) | 5% or 10%, outcome-based | New company 5%; existing company 15% up to base income, 5% above; up to 30 years | MIDA applications from 1 Jan 2027 | Appendix 23 |
| Sales tax refund on supplies to manufacturers | Exemption only if imported or bought from a local manufacturer | Refund to local traders and distributors who paid sales tax | 1 Jan 2027 | Appendix 33 |
| Green technology incentives (GITA) | Projects: 100% for green hydrogen, waste management, electric vehicle (EV) charging and renewables including solar (MIDA applications to 31 Dec 2026) | Narrowed: projects at 100% only for green hydrogen and ocean thermal energy; EV charging and other renewable energy projects cut to 60%; solar projects not listed. Assets: 100% for listed, mostly locally produced, assets and renewable energy systems with battery storage; 60% for others | MIDA applications or MGTC-verified purchases 1 Jan 2027 to 31 Dec 2030 | Appendix 25 |
| Employer repayment of employees’ PTPTN loans | Deduction lapsed (covered repayments 2019 to 2021) | Tax deduction for the employer, for full-time employees who are not owners or family | Repayments 1 Jan 2027 to 31 Dec 2028 | Appendix 30 |
| Mid-tier company supplier financing (second-tier agreements for MSME suppliers) | 0.5% ad valorem stamp duty | Stamp duty above RM10 remitted | Executed 1 Jan 2027 to 31 Dec 2030 | Appendix 22 |
| Minimum wage | RM1,700 | RM2,000; MSMEs with sales below RM50M exempted | June 2027 | Speech para 32 |
| Reinvestment Allowance | Current rules | Under review; no change announced | Not stated | Speech para 143 |
MIDA: Malaysian Investment Development Authority. GITA: Green Investment Tax Allowance. MGTC: Malaysian Green Technology and Climate Change Corporation. PTPTN: National Higher Education Fund Corporation. ACA lets a company claim the full cost of qualifying assets within two years instead of over their useful life.
The foreign-currency loan cap is the largest single saving for a treasury team. A RM300 million facility from a Malaysian bank pays RM1.5 million of stamp duty at 0.5% today, and RM5,000 under the cap. If a refinancing is due in late 2026, the cap gives a reason to execute it after 1 January 2027.
The GSH change matters if your group runs a regional hub or treasury centre in Malaysia. Treasury Fund Management companies doing cash pooling get a withholding tax exemption on interest paid to non-residents and a full stamp duty exemption on inter-company foreign-currency loans. (Tax Measures, Appendix 23)
The green incentive moves the other way. The speech describes the incentive as enhanced, but Appendix 25 cuts EV charging and most renewable energy projects from 100% to 60%, and solar projects are no longer listed. If your group has solar or EV-charging capital expenditure planned, model it at the lower rate before you commit. (Speech para 113; Tax Measures, Appendix 25)
Our preview promised to report on three further items. Two did not move: Budget 2027 has no Tax Measures appendix and no speech passage on the Global Minimum Tax or a carbon tax. The third does start: MOF expects the Stamp Duty Self-Assessment System for property transfer instruments to apply from 1 January 2027. (MOF Fiscal Outlook 2027, Section 2)
Company Tax: No Headline Cut
The headline company tax rate stays at 24%; Budget 2027 cuts only the MSME tiers. The first RM150,000 of chargeable income drops from 15% to 14%, and the band to RM600,000 drops from 17% to 16%, from YA2027. MOF says 300,000 MSMEs gain up to RM6,000 each. (Speech para 127)
| Chargeable income | YA2026 MSME rate | YA2027 MSME rate | Non-MSME rate |
|---|---|---|---|
| First RM150,000 | 15% | 14% | 24% |
| RM150,001 to RM600,000 | 17% | 16% | 24% |
| Above RM600,000 | 24% | 24% | 24% |
Source: Tax Measures, Appendix 11; Inland Revenue Board of Malaysia (IRBM, or LHDN) company tax rate page.
Eligibility, not the rate, decides whether any of this reaches your group. The SME rate requires paid-up capital of RM2.5 million or less and gross business income of RM50 million or less. It does not apply if the company controls, or is controlled by, a company with paid-up capital above RM2.5 million, or if more than 20% of its paid-up capital is owned directly or indirectly by foreign companies or non-Malaysian citizens. (PwC Worldwide Tax Summaries, Malaysia, reviewed 16 June 2026) Most subsidiaries of a large group, and any foreign-owned subsidiary, therefore stay at 24%.
For a standalone company that does qualify, the saving is modest. On RM1 million of chargeable income, tax falls from RM195,000 to RM189,000, an effective rate of 18.9% instead of 19.5%. The ACCCIM and FMM proposals we tracked before the budget would have saved RM35,000 to RM45,000.
The larger lever for a non-MSME is the small value asset cap. Raising the annual cap from RM20,000 to RM30,000 brings forward up to RM2,400 of tax relief a year at 24%. For the wider tax calendar, see our Malaysia business tax guide.
Payroll and Wages: The Obligations Land on Large Employers
Budget 2027 puts its wage costs on large employers, because the MSME exemption removes most small businesses from the first wave. The minimum wage rises from RM1,700 to RM2,000 a month from June 2027, and MSMEs with annual sales below RM50 million are exempted “to provide room for adjustment to business models”. (Speech para 32)
The cost model is simple, and it scales with headcount:
| Workers currently on RM1,700 | Extra cost June to December 2027 | Extra cost per full year |
|---|---|---|
| 1 | RM2,100 | RM3,600 |
| 100 | RM210,000 | RM360,000 |
| 500 | RM1,050,000 | RM1,800,000 |
Our calculation: RM300 a month per worker. Excludes employer statutory contributions on the increase and wage compression for staff already earning RM2,000 to RM2,500.
Three further wage signals matter for 2028 planning:
- A minimum wage of RM2,500 a month for semi-skilled workers and graduates, announced as the start of a reformed workers’ income framework, with no effective date yet.
- A living-wage benchmark that government-linked investment companies and government-linked companies have committed to raise from RM3,100 to RM3,400 a month (about 230,000 workers), with the Prime Minister urging all private-sector employers to follow.
- The cashless salary condition: from YA2028, salary paid in cash is not deductible for a company that is not an MSME. (Tax Measures, Appendix 14)
The cashless condition is a data rule as much as a payroll rule. MOF links it to transparency and to curbing undocumented foreign workers, which means payroll records become another dataset the tax authority can match against your returns.
Expected vs Announced: How the Forecasts Scored
Budget 2027 matched the consensus on the big call, no new taxes, and missed most of the specific asks. The table scores the expectations we tracked in our preview against the tabled measures.
| Item | What was expected | What was announced | Verdict |
|---|---|---|---|
| New taxes | None (CIMB Investment Bank, 5 Oct; Chartered Tax Institute of Malaysia (CTIM) council member, 1 Sep) | None; no return of the Goods and Services Tax (GST), no capital gains tax on listed shares | As expected |
| SME rate | Associated Chinese Chambers of Commerce and Industry of Malaysia (ACCCIM): 15% to RM500,000; Federation of Malaysian Manufacturers (FMM): 15% to RM1M; World Bank: single rate | 14% and 16%, bands unchanged | Rate cut, no band widening |
| Base widening | CIMB IB: review special and double deductions | Reinvestment Allowance under review; cashless salary condition from YA2028 | Partial |
| Personal tax cut | CIMB Securities: one point off three bands, RM50,001 to RM150,000 | One point off two bands, RM70,001 to RM150,000; top rate above RM1M | Partial, plus a top-rate rise |
| Personal reliefs for high earners | World Bank: tighter limits on reliefs for higher earners | Individual relief raised to RM12,000 for all; top rate raised instead | Not adopted |
| SST structure | Prime Minister, 18 Aug: “The basis remains SST”; ACCCIM: hybrid SST-GST to remove cascading | SST unchanged; no GST-type input credit | As the PM signalled |
| SST relief | CIMB Securities: about RM1 billion of further SST relief; ACCCIM: service tax on MSME rental cut from 6% to 4%, tenant exemption raised to RM3M | Service tax on elderly care cut from 8% to 6%; sales tax refund on supplies to manufacturers; no rental change | Narrow relief only |
| Fiscal deficit 2027 | CIMB Securities: 3.4% | 3.3% | Tighter |
| SST revenue 2027 | CIMB Securities: RM72 billion | RM73.3 billion | Higher |
| Fuel subsidies 2027 | CIMB Securities: RM32 billion | RM40 billion | Higher |
| Cash assistance | CIMB Securities: RM17 billion | RM16 billion for Sumbangan Tunai Rahmah (STR) and Sumbangan Asas Rahmah (SARA) | Lower |
| Total expenditure | Consensus: about RM438.9 billion (Budget 2026: RM419.2 billion) | RM459.8 billion | Higher |
| RM10,000 e-invoice rule | ACCCIM: raise to RM25,000 | No change | Not adopted |
| GST at 3% | FMM proposal | Not adopted | Not adopted |
Expectation sources: The Edge, 5 October 2026; The Star, 1 September 2026; ACCCIM, 28 August 2026; FMM via The Vibes, 3 September 2026; The Edge, 6 October 2026; CIMB Securities via The Edge, 18 September 2026; Focus Malaysia, 29 September 2026; Focus Malaysia, 10 October 2025; The Star, 18 August 2026. Announced figures: speech and Tax Measures (Appendices 33 and 34 for SST). STR and SARA are the government’s cash and basic-needs assistance programmes.
The pattern for a CFO: the government chose rate cuts for MSMEs and the middle class, funded by a higher top personal rate and better collection. Base widening arrived as conditions on deductions, not as repeal of incentives. For the 2026 baseline these measures build on, see our major tax updates for 2026.
e-Invoicing: Not in the Speech, Central to the Revenue Plan
Budget 2027 contains no e-invoicing measure, but the MOF revenue forecast depends on it. The speech does not mention e-Invoice, and none of the 36 Tax Measures appendices changes an e-invoice rule. The Fiscal Outlook, published with the budget, credits e-Invoice for the rise in company income tax.
MOF’s own words are direct. Better company income tax collection in 2026 “is also attributed to the phased implementation of e-Invoice”, with more than 1.8 billion e-Invoice transactions by end-August 2026, up from 413 million in the first year. For 2027, MOF expects direct tax to rise on taxpayer registration from the e-Invoice rollout and on “greater enforcement and audit on taxpayers prior to the e-Invoice implementation”. (MOF Fiscal Outlook 2027, Section 2)
The same document says e-Invoice gives LHDN “real-time and structured information on commercial activities” to identify inconsistencies and focus compliance on higher-risk areas. Our analysis of LHDN’s data-driven tax audits shows how that matching already works. For a large group live since 2024 or 2025, the “so what” is reconciliation: every gap between your general ledger and MyInvois, LHDN’s e-invoice validation portal, is now a data point in a revenue plan.
Four e-invoice items carry into 2027 unchanged:
| e-Invoice item | Position after Budget 2027 | What it means for a large group |
|---|---|---|
| RM10,000 rule | Any single transaction exceeding RM10,000 needs its own e-invoice, even during relaxation [Specific Guideline v4.9, Table 3.6] | ACCCIM’s RM25,000 ask was not adopted; keep high-value flows out of consolidation |
| Phase 4 relaxation | Ends 31 December 2027; enforcement from 1 January 2028 [Specific Guideline v4.9, Table 16.1] | Until then, Phase 4 suppliers may decline your requests for individual e-invoices if they consolidate [Specific Guideline v4.9, §16.2]; plan for individual inbound e-invoices in 2028 |
| Environmental, social and governance (ESG) deduction for e-invoice costs | Up to RM50,000 per YA for MSMEs, YA2024 to YA2027 [LHDN FAQs, 4 September 2026, Q24] | Not extended; YA2027 is the last year unless a later budget extends it |
| Exemption threshold | Below RM3 million exempt, unless a related-company carve-out applies [General Guideline v4.8, §1.6.1(e), §1.6.10] | Small subsidiaries of your group usually stay mandated; see our RM3 million e-invoice exemption report |
Read our guides to the RM10,000 e-invoice rule, the Phase 4 extension to 2028 and the ESG tax deduction for e-invoice costs for the detail.
The enterprise lever in this budget is ACA, not the ESG deduction. ACA covers ICT equipment, computer software packages, and consultation, licensing and incidental fees for customised software development, for spend from 1 January 2027 to 31 December 2030. (Tax Measures, Appendix 28) Ask your tax adviser whether planned e-invoicing and enterprise resource planning (ERP) integration spend qualifies before you fix its timing.
e-Invoice facts in this section were verified against e-Invoice Specific Guideline v4.9 (7 September 2026), e-Invoice General Guideline v4.8 (30 August 2026) and the LHDN e-Invoice General FAQs (4 September 2026) on 11 October 2026.
Your Own Tax: YA2027 for Senior Executives
Budget 2027 cuts tax for middle earners and raises it for the top earners, so a CFO’s own result depends on chargeable income. Two bands fall by one point, and the 30% top rate now starts above RM1 million instead of RM2 million, from YA2027. (Tax Measures, Appendix 1)
| Chargeable income band | YA2026 rate | YA2027 rate |
|---|---|---|
| RM70,001 to RM100,000 | 19% | 18% |
| RM100,001 to RM150,000 | 25% | 24% |
| RM150,001 to RM400,000 | 25% | 25% |
| RM400,001 to RM600,000 | 26% | 26% |
| RM600,001 to RM1,000,000 | 28% | 28% |
| RM1,000,001 to RM2,000,000 | 28% | 30% |
| Above RM2,000,000 | 30% | 30% |
Bands up to RM70,000 are unchanged. Source: Tax Measures, Appendix 1.
The worked examples show where the line falls:
| Chargeable income | Tax YA2026 | Tax YA2027 | Change |
|---|---|---|---|
| RM150,000 | RM21,900 | RM21,100 | RM800 less |
| RM1,000,000 | RM248,400 | RM247,600 | RM800 less |
| RM1,500,000 | RM388,400 | RM397,600 | RM9,200 more |
| RM2,000,000 | RM528,400 | RM547,600 | RM19,200 more |
Our calculation, before reliefs. The break-even is about RM1.04 million of chargeable income, and the RM19,200 increase is the same at any income above RM2 million.
The individual relief rises from RM9,000 to RM12,000, its first change since 2010, which is worth RM3,000 times your marginal rate (RM900 at 30%). Reliefs for parents’ care, health, education, lifestyle and sports also widen from YA2027. (Tax Measures, Appendices 2 to 7) For what you can still claim this year, see our YA2026 personal tax reliefs guide.
Employment income is taxed in the year it is received, so a bonus paid in December 2026 falls in YA2026, where income between RM1 million and RM2 million is still taxed at 28%, not 30%. For executives above RM1 million, review payment timing within your remuneration policy and with your tax adviser.
How to Act on Budget 2027
A finance team can turn Budget 2027 into a short action list now and finish it when the Finance Bill is published.
Step 1: Map every entity against the MSME test
List which entities qualify as MSMEs for the 14% and 16% rates, the minimum wage exemption and the cashless salary exception. The answer can differ by measure.
Step 2: Cost the June 2027 minimum wage
Count workers below RM2,000 by entity, add statutory contributions, and include knock-on increases for staff just above the new floor.
Step 3: Move payroll fully cashless before YA2028
Identify any salary still paid in cash, including at sites and through contractors. Close it before the basis period for YA2028 starts.
Step 4: Time capital spend and refinancing
Schedule qualifying machinery, ICT and software spend inside the ACA window to 31 December 2030. Execute foreign-currency loan agreements from 1 January 2027 to use the stamp duty cap.
Step 5: Reconcile e-invoice data with the ledger
Test that every transaction exceeding RM10,000 has its own e-invoice, and that your general ledger and MyInvois records match. Plan for more individual inbound e-invoices from suppliers in 2028.
Step 6: Review the Finance Bill text
Budget measures become law through the Finance Bill, so confirm effective dates, definitions and transitional rules in the bill, not only the speech.
How JomeInvoice Fits
Budget 2027 left e-invoice rules unchanged, but it told you how MOF intends to use e-invoice data: to find inconsistencies and focus audits. For a group already live on e-invoicing, the cost is now in reconciliation, not submission.
JomeInvoice is e-invoicing middleware that connects your existing ERP, point-of-sale or accounting software to MyInvois without custom development on your side. The platform keeps your internal records and MyInvois-validated status in step, validates buyer tax identification numbers before submission, and absorbs each new LHDN guideline version so changes do not consume your developers’ time.
If you are reviewing your setup after the budget, our guide to choosing e-invoicing middleware sets out the evaluation criteria. We define the migration timeline up front and connect to the system you already run. Talk to our Malaysian team about a migration assessment.
Budget 2027 asks large companies to pay up and clean up
The rate cuts went to MSMEs and middle earners; large companies got capital allowances to 2030, a foreign-currency stamp duty cap and new obligations on wages and payroll. With e-invoice data now central to MOF’s revenue plan, the groups that reconcile their records before 2028 will meet the next audit cycle prepared.
Budget 2027 left e-invoicing alone. LHDN’s audit data did not.
See how JomeInvoice keeps your ERP and MyInvois records in step, without custom development on your side.
Book a Demo Sign Up Free
Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. LHDN guidelines are subject to updates. Always refer to the latest official LHDN e-Invoice Guidelines at myinvois.hasil.gov.my and consult a qualified tax professional for advice specific to your business.
Frequently Asked Questions
What are the highlights of Budget 2027 Malaysia?
Six measures stand out: a RM459.8 billion federal budget with a 3.3% deficit target, MSME tax rates cut to 14% and 16%, a RM2,000 minimum wage from June 2027, RM12,000 individual relief, a 30% top rate above RM1 million, and ACA extended to 2030. [Budget 2027 speech; Tax Measures]
How much is Budget 2027?
RM459.8 billion: RM376.8 billion operating and RM83 billion development expenditure. Total resources, including GLIC, public-private and statutory body investment, are RM510 billion. [Budget speech, para 186]
Did Budget 2027 cut the corporate tax rate?
No. The 24% headline rate is unchanged. Only MSME tiers fall, to 14% on the first RM150,000 and 16% to RM600,000, from YA2027. [Tax Measures, Appendix 11]
Does the RM2,000 minimum wage apply to large companies?
Yes. The RM2,000 minimum wage applies from June 2027; MSMEs with annual sales below RM50 million are exempted. Budget RM300 a month for each worker now paid RM1,700. [Budget speech, para 32]
When do Budget 2027 tax changes take effect?
1 January 2027 or YA2027 for most measures, once the Finance Bill is enacted. The cashless salary condition starts in YA2028, and the minimum wage in June 2027. [Tax Measures]
Did Budget 2027 change e-invoicing rules?
No. No Tax Measures appendix changes e-invoice rules, the RM10,000 rule stands, and the ESG e-invoice deduction was not extended beyond YA2027. MOF still credits e-Invoice for higher tax collection. [MOF Fiscal Outlook 2027]
What does Budget 2027 mean for high-income earners?
More tax above about RM1.04 million of chargeable income. The 30% rate now starts above RM1 million, adding up to RM19,200 in YA2027, partly offset by the RM12,000 relief. [Tax Measures, Appendix 1]
Where can I download the Budget 2027 PDF?
Download it from the Ministry of Finance budget portal at belanjawan.mof.gov.my. The speech, the Tax Measures appendices and the Fiscal Outlook are all published there as PDFs, linked in the References below. [MOF budget portal]
Last updated: 11 October 2026 | Written by Yinn Sheng Ng, Head of Marketing
References
- Ministry of Finance Malaysia, Budget 2027 speech, English translation (9 October 2026)
- Ministry of Finance Malaysia, Budget 2027 Tax Measures appendices (9 October 2026)
- Ministry of Finance Malaysia, Fiscal Outlook 2027, Section 2: Federal Government Revenue
- Prime Minister’s Office of Malaysia, Speech: The Fifth MADANI Budget 2027
- Inland Revenue Board of Malaysia, company tax rates
- Inland Revenue Board of Malaysia, e-Invoice Guideline Version 4.8 (30 August 2026)
- Inland Revenue Board of Malaysia, e-Invoice Specific Guideline Version 4.9 (7 September 2026)
- Inland Revenue Board of Malaysia, e-Invoice General FAQs (4 September 2026)
- Inland Revenue Board of Malaysia, e-Invoice Compliance Review Framework (15 December 2025)
- Income Tax Act 1967 (Act 53), consolidated