LATEST MALAYSIAN ACTS
Principal Acts
| Number | Title | Date Coming Into Force |
|---|---|---|
| ACT 863 | MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2024 | The Income Tax Act 1967 [Act 53] see s 3; the Real Property Gains Tax Act 1976 [Act 169] see s 10; the Stamp Act 1949 [Act 378] see s 20; the Petroleum (Income Tax) Act 1967 [Act 543] see s 43; the Windfall Profit Levy Act 1998 [Act 592] see s 46; the Sales Tax Act 2018 [Act 806] see s 48; and the Service Tax Act 2018 [Act 807] see s 52 |
| ACT 862 | FINANCE ACT 2024 | Income Tax Act 1967 [Act 53] see s 3; the Real Property Gains Tax Act 1976 [Act 169] see s 18; the Stamp Act 1949 [Act 378] see s 23 the Petroleum (Income Tax) Act 1967 [Act 543] see s 28 the Finance Act 2012 [Act 742] see s 30 and the Finance (No 2) Act 2023 [Act 851] see s 32 |
| ACT 861 | ENERGY EFFICIENCY AND CONSERVATION ACT 2024 | 1 January 2025 [PU(B) 521/2024] |
| ACT 860 | MALAYSIA BORDER CONTROL AND PROTECTION AGENCY ACT 2024 | 1 January 2025 [PU(B) 509/2024] - for the area of Rantau Panjang, Kelantan; 1 February 2025 [PU(B) 509/2024] - for areas other than Rantau Panjang, Kelantan |
| ACT 859 | BINTULU PORT AUTHORITY (DISSOLUTION) ACT 2024 | Not Yet In Force |
Amending Acts
| Number | Title | Date coming into force | Principal/Amending Act No |
|---|---|---|---|
| ACT A1741 | LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) (NO. 2) ACT 2024 | 1 January 2025 - Paragraphs 2(a), 2(b), 2(c), 2(d), 3(a) and 3(b), and sections 13, 14, 15, 16, 18, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; 1 January 2025 - Paragraph 2(e) and the definition of "basis period" in subsection 2(1) as amended by that paragraph shall have effect for the year of assessment 2025 in respect of the basis period ending in the year 2025 and subsequent years of assessment; Year of assessment 2025 in respect of the basis period ending in the year 2025 and subsequent years of assessment - Paragraphs 3(c) and (d), and sections 4, 5, 6, 7, 8, 9, 10, 11, 12, 17 and 19 | ACT 445 |
| ACT A1740 | SUPPLY ACT 2025 | 1 January 2025 | |
| ACT A1739 | ELECTRICITY SUPPLY (AMENDMENT) ACT 2024 | 1 January 2025 [PU(B) 520/2024] | ACT 447 |
| ACT A1738 | CONSTRUCTION INDUSTRY PAYMENT AND ADJUDICATION (AMENDMENT) ACT 2024 | Not Yet In Force | ACT 746 |
| ACT A1737 | ARBITRATION (AMENDMENT) ACT 2024 | Not Yet In Force | ACT 646 |
PU(A)
| Number | Title | Date of Publication | Date coming into force | Principal/Amending Act No |
|---|---|---|---|---|
| PU(A) 447/2024 | LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY) (PUBLIC SECTOR HOME FINANCING BOARD) ORDER 2024 | 23 December 2024 | 24 December 2024 | ACT 96 |
| PU(A) 446/2024 | EMPLOYEES’ SOCIAL SECURITY (SUPPLY) (NO. 2) REGULATIONS 2024 | 23 December 2024 | 24 December 2024 | ACT 4 |
| PU(A) 445/2024 | INCOME TAX (GREEN TECHNOLOGY INCENTIVE) (SOLAR PHOTOVOLTAIC SYSTEM LEASING) (EXEMPTION) (AMENDMENT) ORDER 2024 | 23 December 2024 | 1 January 2024 | PU(A) 247/2024 |
| PU(A) 444/2024 | INCOME TAX (ISLAMIC SECURITIES) (EXEMPTION) ORDER 2024 | 23 December 2024 | Year of assessment 2024 | ACT 53 |
| PU(A) 443/2024 | CIVIL AVIATION (FEES AND CHARGES) (AMENDMENT) REGULATIONS 2024 | 23 December 2024 | 1 January 2025 | PU(A) 99/2016 |
PU(B)
| Number | Title | Date of Publication | Date coming into force | Principal/Amending Act No |
|---|---|---|---|---|
| PU(B) 1/2025 | APPOINTMENT OF DEPUTY PUBLIC PROSECUTOR | 2 January 2025 | Specified in column (2) of the Schedule | ACT 593 |
| PU(B) 528/2024 | APPOINTMENT OF JUDGES OF THE SYARIAH APPEAL COURT | 31 December 2024 | 12 April 2024 | ACT 505 |
| PU(B) 527/2024 | NOTIFICATION OF VALUE OF PALM KERNEL UNDER SECTION 12 | 27 December 2024 | 1 January 2025 to 31 January 2025 | ACT 235 |
| PU(B) 526/2024 | NOTICE TO THIRD PARTIES | 27 December 2024 | 28 December 2024 | ACT 613 |
| PU(B) 525/2024 | REVOCATION OF APPOINTMENT OF DEPUTY COLLECTOR OF STAMP DUTIES | 27 December 2024 | 28 December 2024 | ACT 378 |
