Recent Tax Updates

In this issue, we summarise the following recent key tax developments:

  1. Change in Name of Payee for Payments through the Royal Malaysian Customs Department (“RMCD”) counters
  2. Mandatory Use of Form CKHT 502 via e-CKHT for Payments Withheld by Acquirers Under Section 21B of the Real Property Gains Tax Act 1976 (“RPGTA”)
  3. Use of Locked Bag Address as Mailing Correspondences with the Inland Revenue Board (“IRB”)
  4. Guide and Flowchart for Submission and Payment of Withholding Tax (“WHT”) under Section 107D of the Income Tax Act 1967 (“ITA”)
  5. Tax Investigation Framework 2023
  6. Frequently Asked Questions (“FAQ”) on Mutual Agreement Procedures (“MAP”)
  7. Notification on Changes in Tax Identification Number (“TIN”) Format

Feel free to download the full version:

For more information, please contact:

Celine See
Tricor Services (Malaysia) Sdn Bhd
Director, Business Development

Tel: +6 03 2783 9191
Email: [email protected]

For other Tricor services, please email to [email protected] or visit to

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