Malaysia published the Income Tax (Sustainable and Responsible Investment Sukuk) Rules 2025 in the Official Gazette on 25 August 2025. The rules govern the extension of tax deductions related to the issuance or offering of Sustainable and Responsible Investment Sukuk (SRI Sukuk) from the year of assessment 2024 until the year of assessment 2027, which was originally announced as part of the 2024 Budget. In particular, the rules provide that companies (including Labuan companies) can claim de…