The Inland Revenue Board of Malaysia has published Frequently Asked Questions on the implementation of the Global Minimum Tax (GMT) in Malaysia Version 8.0, dated 22 May 2026. The latest GMT FAQs include the following new questions and answers:
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Chapter 13 of Part XI of the ITA – Returns
22. Whether the Malaysian constituent entities are required to submit any GMT related filings for the financial year ended 31 December 2024, including:
- GIR Notification
- Information Return; and/or …