The Inland Revenue Board of Malaysia updated its guidance page on the Pillar 2 Global Minimum Tax (GMT), including new Guidelines on The Implementation of Domestic Top-up Tax in Malaysia and an updated GMT FAQ, both dated 3 February 2026. Malaysia's GMT requirements apply for fiscal years beginning on or after 1 January 2025, with the first Top-up Tax Returns, GloBE Information returns, and top-up tax payments due on 30 June 2027. This includes a Domestic Top-up Tax (DTT) and a Multination…