{"id":13252,"date":"2025-12-15T12:41:52","date_gmt":"2025-12-15T09:41:52","guid":{"rendered":"https:\/\/docnova.ai\/?p=13252"},"modified":"2026-05-07T15:46:25","modified_gmt":"2026-05-07T12:46:25","slug":"malaysia-change-of-accounting-period","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/malaysia-change-of-accounting-period\/","title":{"rendered":"Malaisie : mise \u00e0 jour de la d\u00e9cision publique sur le changement de p\u00e9riode comptable"},"content":{"rendered":"<style>.kb-row-layout-id13252_2e6d94-e5 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13252_2e6d94-e5 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13252_2e6d94-e5 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13252_2e6d94-e5{background-color:var(--global-palette9, #ffffff);}.kb-row-layout-id13252_2e6d94-e5 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13252_2e6d94-e5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id13252_2e6d94-e5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13252_2e6d94-e5 alignfull has-theme-palette9-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column13252_e33036-80 > .kt-inside-inner-col,.kadence-column13252_e33036-80 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13252_e33036-80 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13252_e33036-80 > .kt-inside-inner-col{flex-direction:column;}.kadence-column13252_e33036-80 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13252_e33036-80 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13252_e33036-80{position:relative;}@media all and (max-width: 1024px){.kadence-column13252_e33036-80 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13252_e33036-80 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13252_e33036-80\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13252_10d0d8-dc > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13252_10d0d8-dc > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13252_10d0d8-dc > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13252_10d0d8-dc > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13252_10d0d8-dc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id13252_10d0d8-dc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13252_10d0d8-dc alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column13252_013e04-0b > .kt-inside-inner-col{display:flex;}.kadence-column13252_013e04-0b > .kt-inside-inner-col,.kadence-column13252_013e04-0b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13252_013e04-0b > .kt-inside-inner-col{row-gap:36px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13252_013e04-0b > .kt-inside-inner-col{flex-direction:column;}.kadence-column13252_013e04-0b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13252_013e04-0b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13252_013e04-0b{position:relative;}@media all and (max-width: 1024px){.kadence-column13252_013e04-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13252_013e04-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13252_013e04-0b\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13252_fbbe10-88 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id13252_fbbe10-88 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id13252_fbbe10-88 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13252_fbbe10-88{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id13252_fbbe10-88 > .kt-row-layout-overlay{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;}.kb-row-layout-id13252_fbbe10-88{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}.kb-row-layout-id13252_fbbe10-88 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13252_fbbe10-88 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id13252_fbbe10-88{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-row-layout-id13252_fbbe10-88 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13252_fbbe10-88{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13252_fbbe10-88 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column13252_53f121-a9 > .kt-inside-inner-col{display:flex;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col,.kadence-column13252_53f121-a9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13252_53f121-a9 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col > *, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13252_53f121-a9{text-align:center;}.kadence-column13252_53f121-a9{position:relative;}@media all and (max-width: 1024px){.kadence-column13252_53f121-a9 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column13252_53f121-a9 > .kt-inside-inner-col > *, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column13252_53f121-a9 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col > *, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13252_53f121-a9 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13252_53f121-a9 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13252_53f121-a9 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image13252_ca76a6-17:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image13252_ca76a6-17.kb-image-is-ratio-size, .kb-image13252_ca76a6-17 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image13252_ca76a6-17.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image13252_ca76a6-17 .kb-image-is-ratio-size{align-self:unset;}.kb-image13252_ca76a6-17{max-width:100px;}.image-is-svg.kb-image13252_ca76a6-17{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image13252_ca76a6-17 img{width:100%;}.kb-image13252_ca76a6-17 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image13252_ca76a6-17 size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"9940\" data-permalink=\"https:\/\/docnova.ai\/fr\/malaysia-10-percent-sales-tax-low-value-goods\/malaysia_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/malaysia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"malaysia\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/malaysia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/malaysia_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"malaysia\" class=\"kb-img wp-image-9940\" title=\"malaysia\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/malaysia_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/malaysia_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80, .wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80[data-kb-block=\"kb-adv-heading13252_397d35-80\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80[data-kb-block=\"kb-adv-heading13252_397d35-80\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80[data-kb-block=\"kb-adv-heading13252_397d35-80\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80, .wp-block-kadence-advancedheading.kt-adv-heading13252_397d35-80[data-kb-block=\"kb-adv-heading13252_397d35-80\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading13252_397d35-80 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading13252_397d35-80\">Malaysia: Public Ruling on Change of<br>Accounting Period Updated<\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column13252_87fcce-c1 > .kt-inside-inner-col,.kadence-column13252_87fcce-c1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13252_87fcce-c1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13252_87fcce-c1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column13252_87fcce-c1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13252_87fcce-c1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13252_87fcce-c1{position:relative;}@media all and (max-width: 1024px){.kadence-column13252_87fcce-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13252_87fcce-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13252_87fcce-c1\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">The Inland Revenue Board of Malaysia published Public Ruling No. 4\/2025, outlining requirements for companies and limited liability partnerships to notify the Director General of Inland Revenue about a change in their accounting period. Key updates include an exemption from submitting the Estimate of Tax Payable Form (CP204) for newly established small companies with paid-up capital of not more than MYR 2.5 million (in specific YAs). The update also clarifies that tax estimates may be revised in the 6th, 9th, or 11th month of the basis period.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-slick-carousel uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"3\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-tax-invoice-exchange-rate-rules-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia Clarifies Foreign Currency Exchange Rate Rules for Tax Invoices<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-04-20T16:31:19+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tavril 20, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia Clarifies Foreign Currency ExchangeRate Rules for Tax Invoices The Royal Malaysian Customs Department (JKDM)&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-rental-service-tax\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia Formally Reduces Service Tax on Rental and Leasing Services<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-26T10:44:48+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 26, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia Formally Reduces Service Tax onRental and Leasing Services The Malaysian government has officially gazetted&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-e-invoicing-interim-relaxation-period\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia Announces Updated E-Invoicing Interim Relaxation Schedule<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-01-21T17:05:53+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tjanvier 21, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia Announces Updated E-InvoicingInterim Relaxation Schedule The Inland Revenue Board of Malaysia (LHDN) has released&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-e-invoice-phase-4-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia Enters New Phase of Tax Reformation<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-01-05T12:41:34+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tjanvier 5, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia Enters New Phase of Tax Reformation The Inland Revenue Board of Malaysia (HASIL) has&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-change-of-accounting-period\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia: Public Ruling on Change of Accounting Period Updated<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-12-15T12:41:52+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\td\u00e9cembre 15, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia: Public Ruling on Change ofAccounting Period Updated The Inland Revenue Board of Malaysia published&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/malaysia-e-invoice-consolidation-restrictions-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Malaysia Extends E-Invoice Consolidation Restrictions to Electricity and Telecom Sectors<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-09-16T12:32:47+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tseptembre 16, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Malaysia Extends E-Invoice Consolidation Restrictions to Electricity and Telecom Sectors Malaysia&#8217;s Inland Revenue Board (IRBM)&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t","protected":false},"excerpt":{"rendered":"<p>Malaysia: Public Ruling on Change ofAccounting Period Updated The Inland Revenue Board of Malaysia published Public Ruling No. 4\/2025, outlining requirements for companies and limited liability partnerships to notify the Director General of Inland Revenue about a change in their accounting period. Key updates include an exemption from submitting the Estimate of Tax Payable Form [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":10746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_crdt_document":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1383,1403],"tags":[],"class_list":["post-13252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-malaysia"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1","uagb_featured_image_src":{"full":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,false],"thumbnail":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=128%2C72&ssl=1",128,72,true],"medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,true],"medium_large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=768%2C432&ssl=1",768,432,true],"large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,true],"1536x1536":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,true],"2048x2048":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,true],"trp-custom-language-flag":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=18%2C10&ssl=1",18,10,true],"smart-post-landscape":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=870%2C570&ssl=1",870,570,true],"smart-post-portrait":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-landscape-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=1024%2C576&ssl=1",1024,576,true],"newspack-article-block-portrait-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=900%2C576&ssl=1",900,576,true],"newspack-article-block-square-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=1024%2C576&ssl=1",1024,576,true],"newspack-article-block-landscape-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=800%2C576&ssl=1",800,576,true],"newspack-article-block-portrait-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-square-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=800%2C576&ssl=1",800,576,true],"newspack-article-block-landscape-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=600%2C450&ssl=1",600,450,true],"newspack-article-block-portrait-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=450%2C576&ssl=1",450,576,true],"newspack-article-block-square-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-landscape-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=400%2C300&ssl=1",400,300,true],"newspack-article-block-portrait-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=300%2C400&ssl=1",300,400,true],"newspack-article-block-square-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=400%2C400&ssl=1",400,400,true],"newspack-article-block-landscape-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=200%2C150&ssl=1",200,150,true],"newspack-article-block-portrait-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=150%2C200&ssl=1",150,200,true],"newspack-article-block-square-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?resize=200%2C200&ssl=1",200,200,true],"newspack-article-block-uncropped":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/Malaysia.jpg?fit=1024%2C576&ssl=1",1024,576,true]},"uagb_author_info":{"display_name":"einvoicegermany.com","author_link":"https:\/\/docnova.ai\/fr\/author\/infoac085428475\/"},"uagb_comment_info":0,"uagb_excerpt":"Malaysia: Public Ruling on Change ofAccounting Period Updated The Inland Revenue Board of Malaysia published Public Ruling No. 4\/2025, outlining requirements for companies and limited liability partnerships to notify the Director General of Inland Revenue about a change in their accounting period. Key updates include an exemption from submitting the Estimate of Tax Payable Form\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-3rK","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=13252"}],"version-history":[{"count":4,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13252\/revisions"}],"predecessor-version":[{"id":14818,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13252\/revisions\/14818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/10746"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=13252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=13252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=13252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}