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cch2026-04-105 min read

Digital Currency Taxation in Malaysia

This article examines the taxation of digital assets in Malaysia under the Income Tax Act 1967, clarifying that while cryptocurrencies are not recognized as legal tender, transactions involving them may still attract tax obligations. It details the distinction between revenue assets, which are subject to income tax, and capital assets, which are currently exempt from Capital Gains Tax (CGT), while providing guidance on valuation methods like FIFO and the critical importance of maintaining comprehensive records for audit readiness.

Estate Taxes: What You Should Know

cch2026-04-1010 min read

Estate Taxes: What You Should Know

This article provides a foundational overview of estate taxation, defining the assets that comprise a deceased person's estate and distinguishing between testate and intestate administration. While it clarifies that Malaysia abolished estate tax in 1991, the guide details other critical tax obligations that remain relevant, including Real Property Gains Tax (RPGT) on asset disposals, stamp duty on property transfers, and the income tax responsibilities of an executor during the estate's administration.

cch2026-04-105 min read

The new 2% Dividend Tax: Strategic insights and impact on high-value shareholders

This article provides an analysis of the newly introduced 2% dividend tax, exploring its strategic implications for high-value shareholders and its impact on corporate profit distribution planning.