On 31 May 2023, the Inland Revenue Board of Malaysia announced on its website that the Special Voluntary Disclosure Programme (VDP) 2.0 has been postponed to a date that will be announced later. The VDP provides up to 100% penalty relief for voluntary disclosures and was to be implemented from 1 June 2023 to 31 May 2024, which had been confirmed by the Royal Malaysian Customs Department (RMCD…