KH Lim Group of Companies

🌟Personal Income Tax Filing for YA 2025 is now open

The tax filing season has begun. Remember to make full use of the available tax reliefs to optimise your tax position.

📅Filing Period: 1 March - 30 April 2026

We have summarised some of the common personal tax reliefs for YA 2025 for your reference.

Please refer to the posters below for more details.

Fell free to contact us if you require further assistance.

🌟个人所得税申报已开始
报税季节来临！记得善用可申请的个人所得税免税项目，合法减轻您的税务负担。

📅申报期间：2026年3月1日 - 4月30日

我们整理了常见的2025年度个人所得税减免项目供您参考。请查看以下海报了解更多资讯。

如需协助或进一步咨询，欢迎联络我们。

新春启新程
感谢一路同行
新的一年，稳健前行，精准守护
祝您马年順遂，事业昌隆，万事如意

A Prosperous New Year
Thank you for your continued trust.
In the year ahead, we move forward with stability and precision.
Wishing you success, prosperity, and a smooth year ahead

📢 Attention SMEs

SST Exemption on Rental & Leasing Services
Effective from January 2026

✅ Who Is Eligible?
Small & Micro Enterprises (SMEs)
Annual turnover of RM1.5m or below

📢 中小企业注意

SST 租赁与出租服务免税优惠
自2026年1月起

✅ 谁符合资格？
小型及微型企业（SMEs / PKS）
年营业额RM150万或以下

For further information:
若有疑问，请洽询：
✉️ [email protected]

Media statement from LHDN
Transition period of additional implementation of e-invoices phase 4 and relaxation of issues of united e-invoice of construction materials business.

内陆税务局媒体声明
关于电子发票第四阶段实施过渡期及放宽建筑材料行业统一电子发票开具事宜。

✉️ [email protected]

Selamat Hari Merdeka 🇲🇾

On 6 June 2025, the Inland Revenue Board of Malaysia (HASiL) announced that:

Starting 1 January 2026, Sistem Taksir Sendiri Duti Setem (STSDS) will be implemented in phases.

2025年6月6日，马来西亚内陆税收局（HASiL）宣布：

自2026年1月1日起，分阶段推行印花税自行评估系统（STSDS）。

LHDN Media Release: https://bit.ly/3Zqc4iC

The Inland Revenue Board (IRB) has announced a revised timeline for the nationwide implementation of the e-Invoice system. This revision includes adjustments to the exemption threshold, phase rollout schedule, and requirements for high-value transactions.

内陆税收局（IRB）已发布最新公告，调整全国电子发票系统的实施时间表。此次更新包括免税门槛的提高、各阶段的推行时间，以及针对高金额交易的发票要求。

LHDN Media Release: https://bit.ly/4mVvG8q

月圆人团圆，中秋佳节快乐

#中秋节快乐

With effect from 1 March 2024, the service tax rate under the Service Tax Act 2018 will be increased from 6% to 8% for all taxable services. However the exclusion is applicable to the following industries in which the service tax rate remains at 6%:-
1. Food and beverage services (such as restaurants or F&B outlets)
2. Telecommunications services
3. Provision of parking spaces: and
4. Logistics services

自 2024 年 3 月 1 日起，根据 2018 年《服务税法》，所有应税服务的服务税率将从 6% 提高至 8%。然而，该豁免适用于以下服务税率仍为 6% 的行业：
1. 餐饮服务（如餐馆或餐饮店）
2. 电信服务
3. 提供停车位：及
4. 物流服务

For further enquiry, please contact:
欲知详情，请联系：
[email protected]