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Jomeinvoice

Audit Exemption Malaysia 2026: SSM Criteria

Audit Exemption Malaysia 2026: SSM Criteria. Audit exemption Malaysia: SSM's two-of-three test is RM2M for financial years starting in 2026, RM3M from 2027. How it differs from the e-invoice rule.

Malaysian SMEs now hear about two RM3 million rules: SSM’s audit test, from financial years starting 2027, and LHDN’s e-invoice exemption. Passing one tells you nothing about the other.

Withholding Tax Malaysia: Rates, CP37 Forms and Deadlines

Withholding Tax Malaysia: Rates, CP37 Forms and Deadlines. Withholding tax Malaysia guide: 10%, 15% and 10% + 3% rates for non-resident payments, CP37 forms, the one-month deadline and the self-billed e-invoice link.

A payment to a foreign supplier can start two LHDN clocks. Royalties, interest, contract payments and other listed payments need withholding tax within one month of payment. For imported services, a self-billed e-invoice is also due by the end of the month after payment or invoice receipt, whichever is earlier.