EY Tax Alert No. 17/2021

EY has released its latest tax alert issue No. 17/2021. This issue coves:

Malaysian developments

  • Updates to IRB’s FAQs on Tax Matters during the National Recovery Plan and Return Form Filing Programme
  • Stamp duty exemption on the instrument of loan or financing agreement executed between an SME and a financial institution
  • Public Ruling No. 4/2021 – Taxation of Income Arising from Settlements

Overseas developments

  • New Indonesia-Singapore tax treaty enters into force
  • Thailand’s VAT on digital services (e-services) provided by foreign operators will apply as of 1 September 2021


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