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Publications

Insight | Guide
Balancing Progress and Protection: Navigating Malaysia's Legal Landscape for AI Risks
A structured overview of existing legal frameworks that can be relied on to address emerging AI risks across four key areas.
Insight | Alert
Stamp Duty: Late Payment Penalty Waiver
The Inland Revenue Board of Malaysia has announced a limited window for waiver of late stamp duty payment penalties.
Insight | Alert
2026 Updates to Renewable Energy Schemes
The updates recalibrate commercial risk allocation, streamline regulatory processes, and introduce new participation pathways for stakeholders across Malaysia’s renewable energy ecosystem.
Insight | Alert
Expatriate Services Division Increases Employment Pass Salary Requirements
Effective 1 June 2026, the Expatriate Services Division will implement higher minimum salary requirements and new duration limits for all Employment Pass applications.
Insight | Alert
Increase in Employment Pass Salary Requirements
MDEC raises employment pass salary thresholds effective 1 June 2026.
Insight | Alert
Stamp duty exemption for employment contracts under MYR 3,000
The proposal marks a welcome update to align stamp duty requirements with current wage realities.
Insight | Alert
Amendments to the Hire-Purchase Act
The Bill abolishes the use of the flat rate and the Rule of 78 in a move which is widely regarded as a shift towards fairer practices for borrowers who opt for earlier loan settlement.
Insight | Alert
Budget 2026 - Tax Highlights
The Malaysian Budget 2026, the first under the 13th Malaysia Plan, presents the largest ever total public expenditure at MYR 470 billion.
Insight | Alert
Court of Appeal rules RM10 stamping for loan novation agreement
Wong & Partners successfully represented its client in an appeal before the Court of Appeal on the stamp duty treatment of a loan novation agreement.
Insight | Alert
Cross-Border Insolvency Bill 2025
On 29 July 2025, Malaysia's House of Representatives passed the Cross-Border Insolvency Bill 2025 (“Bill”), a highly anticipated legislative milestone intended to align Malaysia's insolvency framework with international standards.
Insight | Alert
Navigating the digital landscape — The Heidy Quah case
On 19 August 2025, the Court of Appeal in the case of H. Quah held that the words "offensive" and "annoy" in Section 233(1)(a) of the Communications and Multimedia Act, 1998 contravenes the Federal Constitution.
Insight | Alert
Stamp duty on employment contracts - Key takeaways from the IRB’s latest FAQs
Recently, the Inland Revenue Board of Malaysia ("IRB") issued a set of Frequently Asked Questions (FAQs) to clarify the stamping requirements for employment contracts in Malaysia.
Insight | Alert
Public consultation on the Personal Data Protection Regulations 2013
The Malaysian Personal Data Protection Department has recently published a public consultation paper to gather feedback on the proposed amendments to the Personal Data Protection Regulations 2013.
Insight | Alert
MyCC digital economy Market Review – Draft Final Report with preliminary recommendations now available
Following a recent public consultation, the Malaysian Competition Commission ("MyCC") has published its Draft Final Report on Market Review of the Digital Ecosystem
Insight | Alert
The DPO framework – competency, training, and professional development
This client alert outlines three new documents issued by the Personal Data Protection Commissioner that clarify expectations for DPO competency, training, and provider recognition following the 2024 appointment requirement.
Insight | Alert
Central Bank of Malaysia proposes revisions to Interoperable Fund Transfer Framework
Bank Negara Malaysia has proposed the introduction of the Interoperable Fund Transfer Framework that is intended to replace the existing Interoperable Credit Transfer Framework.
Insight | Alert
Proposed new regulatory framework against Unsolicited Commercial Electronic Messages
The Malaysian Communications and Multimedia Commission is proposing a regulatory framework for Unsolicited Commercial Electronic Messages.
Insight | Alert
(i) Implementation of Data Centre Framework and (ii) Initiative for sustainable data centre development
This client alert summarises key developments in Malaysia’s data centre market in July 2025, including the launch of a new Data Centre Framework and an updated Green Building Index tool.
Insight | Alert
Updates on land office fees in Johor
On 13 June 2025, the Director of the Land and Mines Office of Johor issued Circular No. 3 of 2025, regarding amendments to the applicable rates of fees and levy chargeable under Schedule 6, Arrangement V of the Johor Land Rules 1966.
Insight | Alert
A wider net - Malaysia's SST expansion signals broader tax reach
The Malaysian Government’s 2025 Budget introduced key tax measures on 18 October 2024, confirmed by the Ministry of Finance to take effect from 1 July 2025.
Insight | Alert
Stamp Duty – Employment Contracts in Focus
This client alert summarises the key takeaways from the Inland Revenue Board’s 6 June 2025 media statement on the stamp duty treatment of employment contracts.
Insight | Alert
Key amendments to the Industrial Relations Regulations 2009
The amendments to the Industrial Relations Regulations 2009, have come into force on 15 May 2025.
Insight | Alert
Stamp duty compliance — a new era of enforcement
The Inland Revenue Board in Malaysia has already begun accelerating audit activities ahead of the implementation of its stamp duty self-assessment system.
Insight | Alert
Key labour law reforms in Sabah and Sarawak
After years of anticipation, significant amendments to the Labour Ordinance of Sabah (Sabah Cap. 67) and Labour Ordinance (Sarawak Cap. 76) have finally come into force.
Insight | Alert
Competitive bidding for new generation capacity for gas power plants
On 9 May 2025, the Energy Commission announced the competitive bidding process for new generation capacity for gas power plants in the year 2025 to 2029.
Insight | Alert
Cross Border Personal Data Transfer Guideline
Following the public consultation in 2024, the Personal Data Protection Commissioner has now issued the Personal Data Protection Guideline on Cross Border Personal Data Transfer.
Insight | Alert
New era for carbon capture
The Carbon Capture, Utilization and Storage Bill 2025 has been passed by the Dewan Negara.
Insight | Alert
Proposed amendments to the Employees' Provident Fund Act 1991
The Bill mandates contributions to the EPF by employees who are non-Malaysian citizens, at a rate of contribution equivalent to 2% of the employees' monthly wages, payable by both the employer and employee.
Insight | Alert
US tariffs on Malaysian imports announced on 2 April 2025
The MITI made clear that Malaysia is not considering retaliatory tariffs and will continue engaging with the US authorities to seek solutions to uphold the spirit of free and fair trade.
Insight | Alert
Public consultations on data protection impact assessments, data protection by design and automated decision making and profiling
The Malaysian Personal Data Protection Department has published three public consultation papers to gather feedback on proposed guidelines on (i) data protection impact assessments, (ii) data protection by design and (iii) automated decision-making and profiling.
Insight | Guide
Legal 500: Doing Business In . . . Malaysia
Our cross-practice team provides an overview of the laws and regulations applicable in Malaysia for Legal 500's Doing Business In guide.
Insight | Commentary
Do you need a Data Protection Officer?
In this article for the Legal Industry Reviews: Malaysia, our Technology team explores the latest requirements for Data Protection Officers, and offers an explanation of which businesses would be required to have one.
Insight | Alert
Proposed updates to the export control regime
The proposed changes are part of MITI's ongoing efforts to enhance Malaysia's strategic trade control framework, and to ensure that it remains robust, efficient, and aligned with corresponding domestic legislation and international standards.
Insight | Alert
The Consumer Credit Bill 2025
The new Consumer Credit Bill 2025 was tabled for its first reading in the Malaysian Parliament on 4 March 2025.
Insight | Alert
New Guidelines for Solar PV Installation for Self-Consumption in Peninsular Malaysia
These changes aim to accelerate energy transition in Peninsular Malaysia and support the country's goal of achieving a 70% renewable energy capacity mix by 2050.
Insight | Alert
Q&A on Appointment of Data Protection Officer and Data Breach Notification
Key information from the guidelines to assist organisations in their next steps to comply with the new legal obligations on DPO and DBN.
Insight | Alert
Tax incentives for the Johor-Singapore Special Economic Zone
We highlight the key tax incentives and opportunities arising from the JS-SEZ relevant to businesses and investors.
Insight | Alert
Updated Transfer Pricing Guidelines and Transfer Pricing Tax Audit Framework
In this alert, we examine the key changes relevant to businesses introduced under the TP Guidelines 2024 and TP Tax Audit Framework 2024.
Insight | Alert
Resumption of NPCO approvals for certain products to be exported to Russia
Businesses exporting the affected products to Russia and seeking NPCO approvals from MITI are encouraged to take note of the updated process and requirements to ensure customs compliance and seamless trade operations.
Insight | Alert
Temporary suspension of NPCO approvals for certain products to be exported to Russia
This is a proactive response by the Malaysian government to the ongoing geopolitical tensions and trade disruptions arising from the Russia-Ukraine war.
Insight | Alert
Court of Appeal decision's impact on stamp duty
In today's challenging economic environment, borrowers in the market will see this decision as a welcome boost in managing transaction costs when sourcing for similar types of trade financing.
Insight | Alert
Personal Data Protection (Amendment) Act 2024 to come into force
This alert summarises the key changes and what it means for organisations, taking into account the implementation details that are being developed by the PDPD.
Insight | Alert
Implementation of the Malaysian Business Reporting System (MBRS 2.0) by the Companies Commission of Malaysia
Companies are urged to engage with their auditors to ensure the timely preparation of the financial statements in the required MBRS 2.0 format.
Insight | Alert
Competitive bidding for the development of Battery Energy Storage System (BESS)
The project aims to enhance the electricity supply in Peninsular Malaysia and support the country's energy transition aspirations by increasing the renewable energy mix to 70% by 2050.
Insight | Alert
Telemedicine Act 1997 proposed to be abolished
Amending the TA is inefficient as compared to enacting new legislation that is more comprehensive and inclusive for the practice of telemedicine.
Insight | Alert
The Arbitration Act 2024 and the Construction Industry Payment and Adjudication Act 2024 passed as law!
Both Acts were gazetted on 1 November 2024 and thus passed as law, but not yet in force. This alert outlines the summary of the amendments.
Insight | Alert
Budget 2025 - Tax Highlights | 30 October 2024
This alert will examine some of the key tax highlights arising from the 2025 Budget proposals.
Insight | Alert
Loan novation agreement subject to nominal stamp duty
This alert shares insights on how Wong & Partners successfully represented a taxpayer in a stamp duty appeal before the Malaysian High Court.
Insight | Alert
Public Consultation - Draft Code of Conduct for Internet Messaging and Social Media Service Providers
The public consultation aims to collect public opinion on the best practices for applications service provider class license holders who offer Internet messaging and social media services in Malaysia.
Insight | Alert
Cyber security law updates
In this update, we summarize the following key developments on Malaysia's Cyber Security Act 2024 since it has taken effect in August of 2024.
Insight | Alert
Public consultation on the proposed Climate Change Bill (RUUPIN)
The introduction of a Climate Change Act is the result of Malaysia's determination to honour its commitment under the Paris Agreement and also to reduce greenhouse gas emissions in Malaysia.
Insight | Alert
Budget 2025 - Tax Highlights
This infographic sets out the key tax highlights from the Budget 2025 announcement, with the theme, “Reinvigorating the Economy, Driving Reforms, and Prospering the People”.
Insight | Alert
Public Consultations on Cross-border Transfer and Personal Data Protection Standards
In this second batch of public consultations, the PDPD is focusing on aligning existing concepts with international standards and practices.
Insight | Alert
Guidelines for Corporate Renewable Energy Supply Scheme (CRESS)
The CRESS is the Malaysian Government's latest initiative to achieve a 70% renewable energy in the capacity mix by 2050.
Insight | Alert
Forest City Special Financial Zone: New Family Office Incentive Scheme
The FO Scheme allows a fund vehicle managed by a single family office to enjoy a 0% concessionary tax rate on income generated from eligible investments.
Insight | Alert
Malaysia Cyber Security Act 2024 and Subsidiary Regulations - in Force on 26 August 2024
The regulations shed more light on the various compliance requirements imposed on a NCII Entity and provides a list of compoundable offences under the CSA.
Insight | Alert
Public Consultations on Data Breach Notification, Data Protection Officer and Data Portability
Following the passing of the Personal Data Protection (Amendment) Bill 2024, three public consultation papers have been issued in relation to the impending implementation of several new legal obligations.
Insight | Alert
Obata-Ambak Holdings v Prema Bonanza
This alert follows our previous alert on this case and looks to summarise the facts and the Federal Court's findings on the questions of law before it.
Insight | Alert
Licensing of Social Media and Internet Messaging Service Providers - From 1 January 2025 Onwards
Effective 1 January 2025, internet messaging services and social media services providers with 8 million or more users in Malaysia must hold an applications service provider class licence pursuant to the Communications and Multimedia Act 1998 in order to make available their services locally.
Insight | Alert
Federal Court Rules that Ang Ming Lee Housing Development Decision is to be Applied Prospectively, Not Retrospectively

It is unanimously decided that Ang Ming Lee & Ors v Menteri Kesejahteraan Bandar, Perumahan dan Kerajaan Tempatan & Anor and other appeals is to be applied prospectively, not retrospectively.
Insight | Alert
Malaysia Introduces Licensing for Social Media and Internet Messaging Services
The new licensing framework is in line with Malaysian laws to combat the rise in cybercrimes such as online scams and fraud, cyberbullying and sexual crimes against children.
Insight | Alert
Economic Development and Growth in Johor — Insights into the Forest City SFZ and Johor-Singapore SEZ
The passage of five amendment Bills signifies the government's commitment to developing the SFZ.
Insight | Alert
Ten Proposed Key Changes to the Arbitration Act 2005
The House of Representatives recently held its first reading of the Arbitration (Amendment) Bill 2024 to reflect some proposed changes to the Arbitration Act 2005.
Insight | Alert
Significant changes to the Asian International Arbitration Centre, and related changes to the Construction Industry Payment and Adjudication Act 2012 and the Arbitration Act 2005
The AIAC is undergoing a series of restructuring and institutional reforms to enhance its transparency, efficiency and good governance.
Insight | Alert
Navigating the New e-Invoicing Regime
An overview of the new e-Invoicing regime and key observations as businesses prepare for its implementation.
Insight | Alert
Personal Data Protection (Amendment) Bill 2024
With COVID-19 pandemic and several changes to the Malaysian Cabinet, the Bill has finally seen the light of day and is undergoing parliamentary debate.
Insight | Alert
Extension of Time for Lodgement of Beneficial Ownership Information
The CCM has recently announced the extension of the transition period by a further three months to provide companies additional time to comply with the beneficial ownership reporting obligation.
Insight | Alert
Taxpayer Succeeds in Landmark Tax Ruling on Disposal of IP Rights
Wong & Partners successfully represented a taxpayer before the Malaysian Court of Appeal in an important ruling against the Malaysian Inland Revenue Board (IRB).
Insight | Alert
Updated Advance Pricing Arrangement Guidelines
Key updates arising from the Advance Pricing Arrangement Guidelines 2024 following the introduction of the Income Tax Rules 2023
Insight | Alert
Key Changes to Occupational Safety and Health Law
The amendments introduce significant and wide-ranging changes to the OSHA including new duties and obligations on employers and increased penalties for non-compliance.
Insight | Alert
Energy Exchange Update
The Government of Malaysia will establish an Energy Exchange Malaysia (ENEGEM) to facilitate cross-border sales of green electricity to neighbouring countries.
Insight | Alert
Update – Competitive Bidding for the Development of Large Scale Solar Photovoltaic Plants in Malaysia
The government's latest solar initiative under the LSS PETRA could signify a more sophisticated approach compared to the previous large scale solar program.
Insight | Alert
Coming Into Force of the Companies (Amendment) Act 2024
The Minister of Domestic Trade and Cost of Living had appointed 1 April 2024 as the date of coming into force of the Companies (Amendment) Act 2024.
Insight | Alert
The Cyber Security Bill 2024 - A new era for cyber security
The Bill aims to provide a regulatory framework for the safeguarding of Malaysia's cyber security landscape by requiring national critical information infrastructure entities to comply with certain measures, standards and processes.
Insight | Alert
Online content and related developments
Proposed licensing of social media and internet messaging services providers and a new draft bill on digital safety – these are some of the recent updates in the online content space for Malaysia.