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Insight | Article
Tax Incentives for the Medical Device Manufacturing Sector in Malaysia
In part 2 of our series with Bloomberg Tax, we discuss the tax incentives that are relevant to the medical device manufacturing sector.
Insight | Article
Recovering from Covid-19: Tax Measures and Incentives in Malaysia
In this three-part series, Wong & Partners discuss introduced tax incentives that may be available to MNEs contemplating the restructure or expand operations into Malaysia.
Insight | Alert
Full Movement Control Order
June 2021 update on the measures taken by the Malaysian government to reduce the impact of COVID-19.
Insight | Alert
Merger Control Regulations to be Introduced by End of 2021
The Malaysia Competition Commission has initiated the process of amending the Competition Act 2010 to introduce merger control regulations. The Ministry of Domestic Trade and Consumer Affairs is planning to table the legislative amendments to the Act by the end of 2021.
Insight | Alert
腐敗防止委員会法セクション１７A、新しい企業責任規定に基づく最初の起訴事例
マレーシア腐敗防止委員会 は、321,350 マレーシアリンギット相当を下請け契約獲得のために供与した、企 業とその取締役を新しい企業責任規定に基づいて起訴した。
Insight | Alert
First Prosecution under the New Section 17A Corporate Liability Regime
MACC has charged a company and its director under the new corporate liability offence in connection with a count of bribery worth RM 321,350 paid to secure a subcontract.
Insight | Alert
Malaysian Federal Court Held Online Platform Provider Liable for Third-Party Content
Freedom of expression in Malaysia to be exercised within the bounds permissible by law.
Insight | Alert
双溪乌浪垃圾发电厂项目
马来西亚房屋和地方政府部宣布马六甲州双溪乌浪（Sungai Udang）的垃圾发电厂 项目 的招标书 将于 2021 年 2 月 18 日正式发布。
Insight | Alert
Sungai Udang Waste-to-Energy Project RFP
The Malaysian Ministry of Housing and Local Government has announced that the request for proposal (RFP) for a waste-to-energy project in Sungai Udang, Malacca, will be released on 18 February 2021.
Insight | Alert
マレーシア ： 移転価格文書の提出を怠った場合の ペナルティ
2020 年マレーシア金融法は、移転価格に関して 1967 年マレーシア所得税法 （「ITA」）に幾つかの法改正を導入した。特に、ペナルティ条項が導入された。
Insight | Alert
The UK Business Interruption Insurance Test Case
The UK Supreme Court delivered its much-anticipated judgment in the Financial Conduct Authority v Arch Insurance (UK) Limited and Others UKSC 1 in respect of a representative sample of business interruption property insurance policies.
Insight | Alert
말레이시아: 이전가격서류를 기한 내에 제출하지 못한 납세자를 처벌하는 조항 도입
말레이시아: 이전가격서류를 기한 내에 제출하지 못한 납세자를 처벌하는 조항 도입
Insight | Alert
Penalty for Failure to Furnish Transfer Pricing Documentation
In light of recent legislative amendments, failure to furnish transfer pricing documentation within the stipulated time may result in taxpayers being penalise.
Insight | Alert
新冠病毒（COVID-19）- 2021 年紧急（基本权力）条例
马来西亚国家最高元首 于 2021 年 1 月 12 日宣布国家进入紧急状 态。此宣布是基于马来西亚新冠病毒疫情 确诊病例的攀升，以及为了 支援在全国（除了砂拉越）重启至 2021 年 2 月 4 日的行动管制令。
Insight | Alert
Bank Negara Malaysia Provides Six-month Window for Digital Bank Licence Applications
Bank Negara Malaysia issues Licensing Framework for Digital Banks and indicated that it may issue up to five digital bank licences.
Insight | Alert
말레이시아: 비상 (필수 조치) 명령 2021
2021 년 1 월 12 일에 말레이시아 국왕 (Yang di-Pertuan Agong)은국가비상사태를 선포했습니다. 이는 말레이시아에 확산되는 코로나바이러스를 억제하기 위해 모든 연방 주, 페낭, 조호, 멜라카, 셀랑고, 사바에 2021 년 1 월 26 일까지 시행되는 이동통제명령을 지원하기 위함입니다.
Insight | Alert
Emergency (Essential Powers) Ordinance 2021
This alert highlights the key components under the newly gazetted Emergency (Essential Powers) Ordinance 2021 deemed to have come into operation on 11 January 2021.
Insight | Alert
말레이시아: 코로나바이러스 확산 억제를 위한 이동통제명령 재시행
2021 년 1 월 11 일에 말레이시아 수상은 코로나바이러스의확산을억제하기 위해 2021 년 1 월 13 일부터 1 월 26 일 까지 이동통제명령을 재시행한다고 발표했습니다. MCO 기간동안 다음과 같은 다양한 형식의 이동통제명령이 시행됩니다.
Insight | Alert
COVID-19 - Reimplementation of the Movement Control Order
An update on the measures taken by the Malaysian Government to curb the resurgence of COVID-19.
Insight | Alert
马来西亚：宣布紧急状态
旨在回应马来西亚新冠病毒疫情 确诊病例的攀升，马来西亚国家最高 元首 根据《马来西亚联邦宪法》第 150 条于 2021 年 1 月 12 日发 布了紧急公告，从而宣布了国家进入紧急状态。
Insight | Alert
COVID-19: Declaration of Emergency
In response to the rising numbers of COVID-19 cases in Malaysia, the Yang di-Pertuan Agong has issued a Proclamation of Emergency, which will be in force until 1 August 2021.
Insight | Article
State of the Market 2021: Opportunities and Challenges to Dealmaking in 2021
The conditions necessary for a much improved dealmaking environment in 2021 have emerged.
Insight | Alert
Impact of COVID-19 on Advance Pricing Arrangements in Malaysia
An update on the Malaysian Inland Revenue Board's treatment of advance pricing arrangements in light of the COVID-19 pandemic.
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Tax Highlights of Malaysia's Budget 2021
On 6 November 2020, the Malaysian Minister of Finance unveiled the Malaysian Budget 2021. It is key to the fifth stage of the Government's six-stage approach to counter the COVID-19 pandemic: Revitalize. We set out the key tax highlights from the Budget.
Insight | Alert
COVID-19 Bill now in force and provides for mediation of COVID-19 related contractual disputes
The Temporary Measures for Reducing the Impact of Coronavirus Disease 2019 Act 2020 came into force on 23 October 2020 after receiving approvals at the Lower House of Parliament and Upper House of Parliament on 25 August 2020 and 22 September 2020 respectively.
Insight | Alert
Updates to the Conditional Movement Control Order for Kuala Lumpur, Selangor and Putrajaya from 14 October 2020 to 27 October 2020
The Malaysian government has refined and introduced further restrictions to its SOPs to contain the spread of COVID-19 within the restricted areas.
Insight | Alert
Malaysia Refines its Service Tax on Imported Digital Services
Malaysia caught up with the global trend of taxing cross-border supplies of digital services by introducing a 6% service tax on imported digital services (SToDS), starting January 1, 2020.
Insight | Alert
马来西亚： 招聘国外人才的新条件 - 宣传职位空缺
在 2020 年 10 月 2 日，马来西亚移民局外籍专业雇员服务处 宣布修改雇主雇佣国外人才的流程。 计划为国外人才申请 工作准证的雇主们现在必须参与由 JobsMalaysia 所安排的就业安置计划，并在 JobsMalaysia 的网站上宣传该职位空缺。
Insight | Alert
マレーシア: 外国人材雇用の新たな要件：求人広告
2020 年 10 月 2 日、マレーシア出入国管理局の外国人サービス部門（「ESD」）は外国人材の雇用を望む全ての雇用主を対象とする手続変更を発表した。
Insight | Alert
Conditional Movement Control Order for Kuala Lumpur, Selangor and Putrajaya from 14 October 2020 to 27 October 2020
The Royal Malaysia Police (PDRM) will enforce the CMCO.
Insight | Alert
マレーシア: 外国人材雇用の新たな要件：求人広告
2020 年 10 月 2 日、マレーシア出入国管理局の外国人サービス部門 は外国人材の雇用を望む全ての雇用主を対象とする手続変更を発表した。
Insight | Alert
말레이시아: 외국인 인재 고용을 위한 신규 요건 - 구인 광고 게재
2020 년 10 월 2 일에 말레이시아 이민국 Expatriate Services Division 은 외국인 인재 고용 절차의변경 사항을 발표했습니다. 외국인의고용 비자 를 신청하기 위해서, 고용주는반드시JobsMalaysia의 일자리 주선 프로그램 에 등록하고JobsMalaysia 포털에 구인 광고를 게재해야합니다.
Insight | Alert
New Requirement For Hiring Foreign Talent: Advertisement of Job Vacancies
On 2 October 2020, the Expatriate Services Division of Malaysia announced a change in procedure for all employers looking to employ foreign talent.
Insight | Alert
布城单轨列车项目重启
2020 年四月，布城公司 确认马来西亚政府将继续开发早前于 2004 年中旬 搁置的布城单轨列车项目。
Insight | Alert
Revival of the Putrajaya Monorail Project
KWP has announced it will issue an RFP for the project by the end of 2020 to enable it to continue with private sector cooperation and participation.
Insight | Alert
Temporary Measures for Reducing the Impact of Coronavirus Disease 2019 (COVID-19) Bill 2020
The bill provides for temporary measures to reduce the impact of COVID-19 pandemic on businesses and individuals in Malaysia.
Insight | Alert
マレーシア: 新しい企業責任の国外適用 新しい企業責任
2009 年マレーシア腐敗防止委員会法のセクション17Aに基づく新しい企業責任規定が、2020年 6 月1 日に施行された。 以前のクライアントアラー ト、企業は、この新しい規定に基づいて、取締役、従業員、また はその他の関連者が犯した贈収賄行為について、責任を負う。
Insight | Alert
말레이시아: 기업의 책임을 묻는 반부패법의 역외적용효과
반부패위원회법 2009 의 17A 조항 으로 규제되는 부패 행위에 대한 기업의 책임은 2020 년6 월 1 일부터 시행되었습니다. 저희가이전에 발간한 자료에 강조한 바와 같이, 임직원혹은 연관된 기타 제 3 자의 부패 행위에 대해 기업은 형사 처벌의 책임을 질 수 있습니다.
Insight | Alert
Extra Territorial Effect of New Corporate Liability for Corruption Offences
The new corporate liability provision under Section 17A of the Malaysian Anti-Corruption Commission Act 2009 came into force on 1 June 2020.
Insight | Alert

マレーシア： 2019年コロナウィルス疾患（COVID-19）の影響軽減のための2020年一時的措置法案

2020 年 8 月 12 日、2019 年コロナウィルス疾患（COVID-19）の影響軽減のた めの 2020 年一時的措置法案（「法案」）が下院に提出され、三度目の審議で可 決された.
Insight | Alert
E-proceedings
The Dewan Rakyat passed three bills to amend the Courts of Judicature Act 1964, Subordinate Courts Act 1948 and Subordinate Courts Rules Act 1955.
Insight | Alert
말레이시아: 코로나바이러스 감염병의 영향을 경감시키기 위한 임시 구제 법안 2020  건설 및 부동산 부문에 미칠 영향
코로나바이러스 (COVID-19) 감염증의 영향을 경감시키기 위한 임시 구제 법안 ("법안")이제 1독회를위해2020 년8 월12 일에국회에상정되어의결되었습니다.
Insight | Alert
말레이시아: 코로나바이러스 감염병의 영향을 경감시키기 위한 임시 구제 법안 2020
코로나바이러스 (COVID-19) 감염증의 영향을 경감시키기 위한 임시 구제 법안 ("법안")이2020년8월12일에국회에상정되어의결되었고,2020년9월에국회의 상원에 상정될 예정입니다.
Insight | Alert
Beneficial Ownership Reporting Framework for Companies in Malaysia - Updates and Developments
An update of the key issues and developments on beneficial ownership reporting since its implementation.
Insight | Alert
Bank Negara Malaysia issues Exposure Draft of Merchant Acquiring Services Policy Document
Bank Negara Malaysia to tighten regulations and supervision over certain merchant acquirers.
Insight | Alert
Malaysia: Bukit Payong Waste-to-Energy Project RFP
The WtE Project is one of six expected waste to energy projects the federal government of Malaysia is planning to develop by 2021.
Insight | Alert
武吉巴容垃圾发电厂项目
马来西亚房屋和地方政府部于2020年7月27日发布了其在柔佛州武吉巴容（BukitPayong）的垃圾发电厂项目（“WtE项目”）招标公告。该项目计划将以公私营伙伴合作（PPP）的方式开展，并且是马来西亚联邦政府预计在2021年底之前开发完毕的6个垃圾发电项目之一。
Insight | Alert
Bank Negara Malaysia Issues Policy Documents for Risk Management in Technology and Electronic Know-Your-Customer
To facilitate and regulate the application of technology in the Malaysian financial services industry, Bank Negara Malaysia has issued the RMiT Policy Document and e-KYC Policy Document, which took effect on 30 June 2020.
Insight | Alert
말레이시아: 국가 경제 회복 계획 (PENJANA)의 조세 부문 하일라이트
2020 년 6 월 5 일에 말레이시아 수상은 국가경제 회복계획 을 발표했습니다. 회복 단계는 COVID-19 전염병 확산으로 인한 영향을대응하는 정부의 6 개 단계들 중 4 번째 단계에 해당됩니다.
Insight | Alert
말레이시아 포스트 이동제한명령: 국가 경제 회복 계획 (PENJANA) 및 회복을 위한 이동제한명령
2020 년 6 월 5 일에 말레이시아 수상은 COVID-19 의 영향으로 침체된 말레이시아 경제를활성화시키기 위해국가 경제회복 계획(National Economic Recovery Plan, "PENJANA")을 발표했습니다.
Insight | Alert
マレーシア： 国家経済回復計画 (PENJANA)の税務上 の焦点
マレーシア首相は、2020 年 6 月 5 日、マレーシアが回復局面に入ったことから、として知られる、国家経済回復計画を発表した。この回復局面は、マレーシア政 府の COVID-19 パンデミックの影響に対処する 6 段階アプローチ（つまり、Resolve/解 決、Resilience/立ち直り、Restart/再起動、Recovery/回復、Revitalize/活性化、及び Reform/改革）の第 4 番目となる。
Insight | Alert
Malaysia Post-MCO: The National Economic Recovery Plan (PENJANA) and Recovery Movement Control Order
National Economic Recovery Plan to stimulate economy in light of the impact of COVID-19.
Insight | Alert
Malaysia: Tax Highlights of the National Economic Recovery Plan (PENJANA)
National Economic Recovery Plan, also known as the Pelan Jana Semula Ekonomi Negara, unveiled on 5 June 2020.
Insight | Alert
关于马来西亚电力行业促进再生能源投资计划下（MEnTARI） 大规模太阳能光伏电站的竞争性招标
马来西亚能源和自然资源部长于 2020 年 5 月 28 日宣布，马来西亚能源委员会将 开放 1,000MWac的配额，并通过竞争性招标程序为 MEnTARI 计划下的大规模太阳 能光伏电站的开发选择开发商（公司或财团） (LSS@MEnTARI 计划)。
Insight | Alert
Competitive Bidding for Development of Large Scale Solar Photovoltaic Plants in Malaysia
Energy Commission of Malaysia will offer competitive bidding process to select developers for large scale solar photovoltaic plants. 
Insight | Alert
条件付き活動制限令、規制期間中の日次報告義務
020 年 5 月 4 日から 2020 年 6 月 9 日まで の条件付き活動制限令の実 施により、全ての経済分野及び事業活動は、一定条件および業界特 定の標準運営手続」の順守を条件に、事 業再開が許可されている。
Insight | Alert
Daily Reporting Requirement for Companies Operating During the Control Period Pursuant to the CMCO
The DOSH has announced that businesses that have resumed operations must submit a daily report on its compliance with the SOP applicable to the businesses.
Insight | Alert
Corporate Liability for Corruption Offences: Are You Ready for 1 June 2020?
Guidelines for "adequate procedures" and practical tips on how companies can ensure their compliance programs satisfy the guidelines for the Malaysian Anti-Corruption Commission Act.
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Malaysia's First Full Virtual Trial
Wong & Partners completed the first full virtual court trial, marking a milestone in Malaysia.
Insight | Alert
Conditional Movement Control Order - Prevention and Control of Infectious Diseases (Measures within Infected Local Areas) (No. 6) Regulations 2020
Regulations No. 6 came into force on 13 May 2020 and will be in force until 9 June 2020.
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Standard Operating Procedures Against COVID-19 for Capital Market Participants
The Securities Commission Malaysia has issued guidance for SOP on health and safety measures against the COVID-19 pandemic for capital market participants to implement in planning and managing the return of its operations to full capacity.
Insight | Alert
Conditional Movement Control Order: Prevention and Control of Infectious Diseases (Measures within Infected Local Areas) (No. 5) Regulations 2020
It allows all economic sectors to commence full operations save for certain restricted activities and subject to compliance with standard operating procedures issued for each industry.
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Changes to Foreign Exchange Policy
BNM has released the refinement to the Malaysia foreign exchange policies, which aims to provide greater flexibility for corporates to improve business efficiency and enhance Malaysia's foreign exchange risk management.
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Wealth Management and Tax Planning in the Wake of COVID-19
In this client alert, we explore the potential opportunities and issues that the MCO poses for private individuals considering their wealth, succession and tax planning.
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Alternative Fundraising via Issuance of Conventional Convertible Notes by Businesses to Venture Capital and Private Equity Firms
Securities Commission Malaysia revises Guidelines on Unlisted Capital Market Products. 
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Reopening of the Construction Sector
This client alert provides a summary of the NSC's publication and protocol under the construction industry.
Insight | Alert
말레이시아: 경제 부문 재개
2020 년 5 월 1 일 말레이시아수상은국가안보위원회 가발행한네거티브 리스트에 해당되는부문 을 제외하고는 모든경제 부문을 2020 년 5 월 4 일부터 재개한다고발표했습니다.
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Reopening of Economic Sectors
The Prime Minister has announced that all economic sectors can operate from 4 May 2020 save for those set out in a negative list issued by the National Security Council.
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The Continued Liberalisation of the Movement Control Order and PRIHATIN Screening Programme
MITI announces liberalisation of measures imposed on the operation of businesses during the Movement Control Order period. 
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COVID-19 and Labuan Companies: Potential Change to Tax Residency Status
We take a look at concerns about maintaining the Malaysian tax residency status of Labuan companies during the COVID-19 pandemic.
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Construction Projects: Operational Guidelines for Centralised Labour Quarters (CLQ) and Accommodation of Construction Workers During the Movement Control Period
Ministry of Works has issued standard operating procedures in relation to the application process and terms to be complied with upon approval during the MCO period.
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Construction Projects: Standard Operating Procedure/Guidelines to Operate During the Movement Control Order Period
MOW has issued SOPs in relation to the application process and terms to be complied with upon approval.
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Corporate Liability for Corruption Offences: Dateline for Compliance by Listed Companies, Licensed Intermediaries and Registered Persons
The new corporate liability provision is set to come into force 1 June 2020 and imposes a criminal liability on commercial organisations.
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マレーシアの会社登記所の取り組み
マレーシアの会社登記所 は、2020 年 4 月 10 日に、2020 年 4 月 28 日まで延長された活動制限令 によって影響を受ける事業や企業の負担軽減のため下記取り組み を発表した。
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Approval Process and Standard Operating Procedures for Companies Operating During MCO
The MITI has provided clarification on the approval process for companies within the selected sectors and SOP for those which have received approval to operate.
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Initiatives by the Companies Commission of Malaysia
The Companies Commission of Malaysia has announced initiatives to ease the burden of businesses and companies affected by the Movement Control Order.
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Second Extension of the Movement Control Order and the Resumption of Operations in Selected Sectors
The Movement Control Order which came into effect in Malaysia on 18 March 2020 has been further extended for 2 weeks and in force up to 28 April 2020.
Insight | Alert
雇用主によるコスト削減策の例外：整理解雇
2020年3月16日にマレーシア首相が最初に発表した活動制限令（「制限令」）に続き、首相は新型コロナウイルス肺炎（「COVID-19」）感染拡大への継続的抑制策として2020年3月25日に、制限令の期間を4月14日まで延長した。
Insight | Alert
Exception to Implementation of Cost-Cutting Measures by Employers: Retrenchment
Moving forward in an unprecedented crisis like this, businesses are advised not to unilaterally implement employee related cost-cutting measures to sustain their operations.
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Q&A For Capital Market Participants Operating During the MCO
The Securities Commission Malaysia has provided guidance on the temporary dispensation that it will afford to capital market participants and intermediaries.
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Q&A for Banking and Insurance Institutions Operating During the MCO
The Movement Control Order, which limits the journeys for nonessential purposes in Malaysia, is now due to end on 14 April 2020.
Insight | Alert
Practical Issues on Usage of E-Signatures in Financing Transactions
This alert aims to highlight and address the issues surrounding the potential use of electronic signatures to execute agreements as well as its use in matters such as witnessing and notarisation.
Insight | Alert
COVID-19 확산으로 인한 원격 근무: 말레이시아의 세무 리스크 관리
COVID-19 의 글로벌 확산에 대응하기위해, 기업은정부의명령을준수하면서 업무의 연속성을 확보하기위한 전략으로직원들의 원격근무를빠르게도입하고 있습니다.
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Remote Working in the Age of COVID-19: Malaysian Tax Implications
The rise of a remote workforce will give rise to significant tax issues. In this alert, we address the potential Malaysian tax implications of a remote workforce.
Insight | Alert
Amendments to the Prevention and Control of Infectious Diseases (Measures within the Infected Local Areas) (No. 2) Regulations 2020 (Phase 2)
Following the implementation of the new Prevention and Control of Infectious Diseases (Measures within Infected Local Areas) (No. 2) Regulations 2020, the Malaysian Government has made amendments with effect from 3 April 2020.
Insight | Alert
マレーシアの景気刺激策
本アラートは、前に発行した活動制限令 ‐ 2020 年 3 月 24 日付指針に関するクライア ントアラートに続くものである。
Insight | Alert
2020 年感染症の予防及び管理（感染地域内の措置）規則(第 2 号)と第 2 局面
マレーシアの 2020 年 感染症の予防及び管理（感染地域内の措置）規則（「規則」）が 2020 年 3 月 31 日に廃止された。
Insight | Alert
建設プロジェクトの停止 - 時間と資金の行方？
不可抗力、履行不能・後発的履行不能そして期限の延長に関連する概念、及び損失と 経費そして価格変動による価格差に関する請求の概説
Insight | Alert
Phase 2 and the Prevention and Control of Infectious Diseases (Measures within the Infected Local Areas) (No. 2) Regulations 2020
The Regulation mirrors its predecessor substantially but reduces and limits the categories of essential services under the regime and provides some clarity in relation to inclusion of logistics services supporting the listed essential services.
The PRIHATIN Rakyat Economic Stimulus Package
The Prime Minister has announced the details of the PRIHATIN Rakyat Economic Stimulus Package with a focus on preserving the welfare of Malaysian citizens, supporting businesses and strengthening the economy.
Management of Strata Schemes During the Movement Control Order
The Ministry of Housing and Local Government has issued a directive to all Commissioners of Buildings on the management of strata schemes during the MCO period.
マレーシア活動制限令- 2020 年 3 月 24 日付指針
本アラートは、当事務所が先週発行した下記に続くものである.
行动管制令——2020 年 3 月 25 日指南
本客户快讯是继本所早前发布的相关客户快讯的最新进展.
이동 제한 명령 - 2020 년 3 월 24 일 기준 가이드라인
본 사무소가 발간한 자료들에설명된명령 및 규정에 이어((i) 2020 년 3 월 17 일 이동 제한 명령, (ii) 2020 년 3 월 19 일 감염병 예방및 방지법(감염지역 내 대책)규정 2020("규정")), 말레이시아수상은2020 년 3 월25 일에 발표문을 제공했고, 다른 정부부처들은 이동제한 명령("명령")을 추가설명하는 다음과 같은 가이드라인들을 제공했습니다.
Effect of the Movement Control Order on Court and Arbitration Timelines
These guideline address the impact of the MCO on current court and legal proceedings in Malaysia and the steps available to the parties involved in the same.
客户快讯：建筑项目被封闭——我的时间和金钱去哪儿了？
本客户快讯旨在总结监管更新的影响并研究 EOT、 L&E 索赔以及由于价格波动而要求增加成本的权利。
Lockdown on Construction Projects: Where Is My Time and Money?
The inevitability of projects being hit with disruptions makes it crucial, and timely, for businesses to make a proper assessment of one's contractual rights and entitlement.
新冠病毒疫情（COVID-19） 下行动管制令对 马来西亚建筑和基础设施合同的影响
世界卫生组织于 2020 年 1 月 30 日宣布新型冠状病毒（“COVID-19” ） 疫情构成 国际关注的突发公共卫生事件，并在 2020 年 3 月 11 日宣布新冠肺炎疫情可定性 为‘全球大流行’ (pandemic)。
Restriction of Movement Order: Guidelines as at 24 March 2020
On 25 March 2020, the Malaysian Prime Minister and several ministries provided further clarification on the impact of the Restriction of Movement Order.
Survival of Companies Impacted by the COVID-19 Outbreak
Several mechanisms under the CA provide temporary shelter for companies affected by COVID-19 who are trying to restructure existing debt obligations.
新冠病毒疫情和行动管制令对马来西亚项目融资协 议的影响
世界卫生组织于 2020 年 1 月 30 日宣布新型冠状病毒（“COVID-19”）疫情构成 国际关注的紧急公共卫生事件，并在 2020 年 3 月 11 日宣布新冠肺炎疫情可定性 为‘全球大流行’(pandemic)。
Effect of the COVID-19 Outbreak and Restriction of Movement Order on Project Financing Agreements in Malaysia
This alert seeks to address the impact of COVID-19 and the Order on project financing agreements in Malaysia, specifically for projects which are still in the construction phase, and the steps available to financiers.
Supplemental Alert on COVID-19: Key Considerations for Malaysian Financial Institutions
Since the issuance of the Movement Control Order (MCO), numerous clarifications and press releases have been issued by the relevant ministries and government agencies.
2020年　感染症の予防及び管理（感染した地域内の措置）規則
マレーシア政府は 2020 年 感染症の予防及び管理規則（「規則」）を発布した。これ は、2020 年 3 月 18 日日から 2020 年 3 月 31 日迄を有効期間（「規制期間」）とする。
Insight | Legal Alert
Potential Disruptions Arising from Restriction of Movement Order by Malaysian Government
Guidance to assist parties involved in a Malaysian M&A transaction to navigate complexities arising from the Order.
Effect of the Restriction of Movement Order on Construction and Infrastructure Contracts in Malaysia in Light of the COVID-19 Outbreak
This alert seeks to address the impact of the Order on construction and infrastructure contracts in Malaysia and the steps available to the contracting parties.
감염병 예방 및 방지법(감염 지역 내 대책)규정 2020
말레이시아 정부는 2020 년 3 월 18 일에서 2020 년 3 월 31 일까지의 기간("통제 기간")동안 시행될 감염병 예방 및 방지법 (감염 지역 내 대책) 규정 2020 Regulations 2020, "규정")을 발행했습니다.
COVID-19: Key Considerations for Malaysian Financial Institutions
This alert highlights the key regulatory considerations for Malaysian financial institutions in light of the COVID-19 pandemic.
Prevention and Control of Infectious Diseases Act (Measures within the Infected Local Areas) Regulations 2020
The Malaysian Government has issued the Prevention and Control of Infectious Diseases Regulations 2020 which will have effect for the period from 18 March 2020 to 31 March 2020.
行动管制令
本客户快讯结合最近更新的管制令细节，为您解析该命令对企业带来的影响和常见问题解答。
マレーシアの活動制限令
新型コロナウイルス(COVID-19)の世界的感染と直近のマレーシアにおける感染状況 を鑑み、マレーシアの首相は感染封鎖対策の為、活動制限令 を 2020 年 3 月 16 日に発表した。活動制限令は、マレーシア全土 において、2020 年 3 月 18 日より 3 月 31 日までの 2 週間の期間続く。
Private Equity: Restriction of Movement Order and the Implications on Deals and Portfolio Companies
This alert discusses the implications of the Restriction of Movement Order on private equity deal activities.
Restriction of Movement Order
The Malaysian Prime Minister has announced a Restriction of Movement Order as a measure to curb the outbreak, starting from 18 March 2020 to 31 March 2020, effective nationwide.
이동 제한 명령
말레이시아에 COVID-19 확진자가 빠르게 급증하고 있는 가운데, 2020 년 3 월 16 일 말레이시아 수상은 확산 차단을 위한 방편으로 이동 제한 명령("명령")을 발표했습니다. 이동 제한은 2020 년 3 월 18 일부터 3 월 31 일까지 2 주간 지속됩니다.
Implementation of Beneficial Ownership Reporting Framework for Companies in Malaysia
The framework imposes an obligation on inter alia all companies incorporated in Malaysia and foreign companies registered in Malaysia under the Malaysian Companies Act 2016.
Launch of the National Automotive Policy 2020
The long awaited National Automotive Policy 2020 is expected to contribute MYR 104.2 billion to the Malaysian economy over the next decade.
新型冠状病毒肺炎疫情爆发对合约的影响
新型冠状病毒肺炎疫情（“疫情”）的爆发已被宣布为全球公共卫生紧急 事件，并引发了全世界的密切关注。
코로나바이러스의 여파가 계약에 미치는 영향
코로나바이러스 (COVID-19)의 여파로 글로벌 공중 보건 비상사태가 선포되는 등 전 세계적으로 그 피해에 대한 우려가 큽니다.
Personal Data Protection Updates: Public Consultation Paper on the Review of the Personal Data Protection Act 2010
The Malaysian Commissioner has recently issued PCP 1/2020, which aims to collect feedback on the Commissioner's proposal to update the Personal Data Protection Act 2010.
Issuers Permitted to Raise up to MYR100 Million from Issuance of Digital Assets
The Securities Commission has issued guidelines permitting issuers to raise funds via the issuance of digital currency or digital tokens.
Impact on Contracts in the Wake of the Coronavirus Outbreak
This alert provides general guidance on Malaysia laws with respect to two common questions asked by businesses.
말레이시아의 통상 및 관세를 규정하는 주요 제정법의 개정법 시행
통상 및 관세의 여러 측면들에 영향을 미칠 약 23 개의 입법 문서들 (개정법들로 구성됨)이 2020 년 1 월 1 일로 시행되었습니다. 주요 변화들에 대한 개략적인 내용은 다음과 같습니다
Entry into Force of Amendments to Key Legislations Affecting Trade and Customs
On 1 January 2020, 23 legislative instruments affecting various aspects of trade and customs entered into force.
Retrospective No More: The Construction Industry Payment and Adjudication Act 2012 Moves Forward 
The Federal Court has decided CIPAA only applies prospectively to contracts entered into after it came into force on 15 April 2014.
Malaysia Proposes Mandatory Disclosure of Beneficial Ownership of Companies
The Exposure Draft provides guidance on the companies that will be required to make enquiries on beneficial owners, the requisite information for completing the register of beneficial ownership, and the documents required to be maintained as evidence of steps taken to verify the BOs.
Malaysia Releases New Guidelines for the Principal Hub 2.0 Incentive
The Malaysian Investment Development Authority announces enhancements to the Principal Hub incentive. 
Taxpayer Succeeds in Stamp Duty Appeal on the Transfer of Shares to a Labuan Entity
Wong & Partners successfully represented a company in its appeal against the decision of Malaysia's Collector of Stamp Duties.
Highlights of the Malaysian Budget 2020
On 11 October 2019, the Minister of Finance YB Lim Guan Eng unveiled the Malaysian Budget 2020 ("Budget"). With the theme "Driving Growth and Equitable Outcomes Towards Shared Prosperity
Industrial Relations (Amendment) Bill 2019
The Industrial Relations (Amendment) Bill 2019 was recently passed by the Dewan Rakyat on 9 October 2019. The contents of the Amendment Bill are mostly similar to the amendments proposed by the Minister of Human Resources in December 2018.
Anti-Fake News Act 2018 to Be Repealed
The House of Representatives has once again passed the bill to repeal the Anti-Fake News Act 2018 ("Repeal Bill") on 9 October 2019. 
Malaysia's Accession to the Madrid Protocol
Malaysia finally deposited its instrument of accession to the Madrid Protocol with the World Intellectual Property Organization on 27 September 2019, Read more.
Malaysia Electricity Supply Industry 2.0
The Malaysian Cabinet had last month approved a 10-year master plan known as Malaysia Electricity Supply Industry 2.0 (MESI 2.0) to reform the power industry.
Accession to the Madrid Protocol
After much anticipation, Malaysia deposited its instrument of accession to the Madrid Protocol with the World Intellectual Property Organization on 27 September 2019.
Malaysia Update: Trademarks Bill 2019
The long-awaited Trademarks Bill has been passed. This will facilitate Malaysia's accession to the Madrid Protocol as set out under the ASEAN Economic Community Blueprint 2025. 
Update on Malaysian Service Tax on Imported Digital Services
Beginning 2020, registered foreign service providers providing digital services to Malaysian consumers will be charging 6% service tax. 
Limitation Period for Latent Defects/Latent Damages
On 4 April 2018, the Limitation (Amendment) Act 2018 was passed by the Malaysian Parliament and was then granted Royal Assent by the Yang di-Pertuan Agong on 27 April 2018.
Tax Newsletter 2019: Volume 1
This edition highlights key direct tax developments in relation to transfer pricing, stamp duties and changes to the Labuan tax regime, as well as the recent revamp of the Customs Act 1967. 
Companies (Amendment) Bill 2019: Five Key Amendments to the Companies Act 2016
The Companies (Amendment) Bill 2019 (Bill) was recently passed at the Dewan Rakyat on 10 July 2019 and will soon be tabled before the Dewan Negara for its approval.
Revamp of the Malaysian Customs Act 1967 Affecting Businesses
The new Malaysian government has introduced another round of amendments to the Customs Act 1967 via the Customs (Amendment) Act 2019.
이자 지출의 공제 제한

말레이시이아에서는 과세년도 기간에 대한 과세자의 조정된 소득을 계산할 때 특정 조건이 충족되면 이자 지출은 일반적으로 과세자의 총소득에서 공제할 수 있었습니다.
Restriction on the Deductibility of Interest
The Income Tax (Restriction on Deductibility of Interest) Rules 2019 (Rules) has recently been gazetted and came into operation on 1 July 2019.
マレーシア競争委員会は、知的財産権および競争法に関する指針を発行
マレーシア競争委員会は、知的財産に関連する問題から生じる競争問題に関するアプローチのガイドラインを発行しました。