[01] COURSE INTRODUCTION

This program reinforces Malaysia’s commitment to building an innovation-driven, high-value economy. It focuses on fiscal reforms that strengthen governance, sustainability, and long-term competitiveness. This one-day intensive workshop translates Budget 2026 announcements into practical business insights, covering major updates on Capital Gains Tax, Foreign-Sourced Income, Stamp Duty, and Labuan, alongside new measures such as the Carbon Tax, Digital Tax Stamp, and extended R&D Commercialisation Incentives.

Participants will also review IRBM regulations, incentive frameworks, and compliance priorities to help align corporate strategy, optimise tax planning, and capture growth opportunities in 2026.

[02] METHODOLOGY

• Presentation
• Interactive Discussion
• Case Studies
• Real-World Scenarios
• Q&A Clinic
• Budget Impact Worksheet

[03] COURSE BENEFITS

• Gain full awareness of Budget 2026’s impact across taxation, incentives, and governance
• Interpret IRBM’s latest circulars and exemption orders with confidence
• Identify and act on available incentives and compliance obligations early
• Build strategic plans aligned with the new carbon, ESG, and digital compliance landscape

[04] COURSE OBJECTIVES

By the end of this program, participants will be able to:
• Interpret key tax, incentive, and compliance measures from Budget 2026
• Understand IRBM’s latest rulings, exemption orders, and implementation FAQs
• Analyse sectoral impacts across manufacturing, services, technology, agriculture, tourism, and green industries
• Identify strategic adjustments in cost structure, incentives, and compliance for 2026

[05] DATE, TIME & FEE

Date:           4 Nov 2025 (Tue)
Time:           9.00am - 5.00pm
Venue:         Courtyard By Marriot, Kuala Lumpur South

FEE

[ HRDF Claimable ] 

   - Early Bird Offer (before 18 Oct 2025) – RM 820 
   - Special Offer (before 31 Oct 2025) – RM 860
   - Normal Fee – RM 900

>> Fee includes Course Notes, Meals, Certificate of Completion and 8% Service Tax

OFFER  

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[06] COURSE OUTLINE

Module 1: Key Tax, Fiscal & Regulatory Changes

(With latest IRBM updates and exemption orders)

• 2% tax on LLP profit distributions over RM100k

• Extension of FSI exemption (2027–2030) and revised Exemption Orders (2022 & 2024)

• IRBM guidelines on “subject-to-tax” rule, substance tests & timing of remittance

• Capital Gains Tax (CGT): FAQs & exemption orders (P.U.(A) 289/290) for group restructuring & IPOs

• Stamp Duty & RPGT alignment: new property transfer reliefs, first-home exemptions (2026–2027)

• Labuan: tax alignment under MITA and substance compliance

• Carbon Tax introduction (iron, steel, energy sectors): expected rate design & MRV reporting

• Digital Tax Stamp initiative by RMCD – excise tracking & anti-counterfeit mechanism

• Fiscal governance reforms: Procurement Act, Ombudsman Act, and AI-driven compliance monitoring

Module 2: Sectoral Highlights, Incentives & IRBM Industry Guides

(With regulations, exemption orders, and FAQs by sector)

A. Manufacturing, Energy & Export

• Accelerated Capital Allowance (40% IA, 20% AA) for machinery & automation (Oct 2025 – Dec 2026)

• ESG transition incentives: Green Investment Tax Allowance & Green Financing Scheme 5.0

B. Agriculture & Food Security

• Automation incentives for closed-house poultry farms (2026–2027)

• 100% tax exemption for new food security projects (10 years)

C. Technology & R&D Commercialisation

• 5% tax for Venture Capital Companies, 10% for managers (2025–2035)

• Extension of R&D Commercialisation Incentive for IP-based ventures

• National Spin-off Fund (RM10M) & sabbatical allowance for researchers

• ASEAN Business Entity (ABE) status for regional incentive access

D. Tourism & Events

• Visit Malaysia 2026 incentives: 100% tax exemption for inbound tour operators

• 50% exemption for arts & cultural event organisers (YA 2026–2027)

E. ESG & Green Economy

• GTFS 5.0, MyHIJAU products allowance & ESG-linked deductions

• Tax deduction on anti-corruption and integrity programs (Section 44(11C))

F. Cross-Sectoral Clarifications

• IRBM FAQ updates on qualifying expenditure and documentation

• MOF exemption orders for various sectors

• Case illustrations: audit readiness and best practices

Module 3: Human Capital & Employment Measures

• Double tax deduction for care-worker & OKU training (YA 2026–2027)

• 50% additional deduction for AI training for MSMEs (2026–2027)

• Endowment funds for university teaching hospitals (tax-exempt income & contributions)

• Employment incentives for senior citizens & ex-convicts (extended to YA 2030)

Module 4: Governance, Compliance & IRBM Administration

• IRBM clarifications: CGT reporting, FSI documentation, remittance rules

• E-Invoicing implementation timeline via MyInvois portal

• Corporate transparency & anti-corruption deductions

• Public procurement & fiscal reforms: implications for vendors & contractors

Module 5: Strategic Adjustments, Winners & Losers of Budget 2026

• Mapping fiscal measures to business strategies (pricing, HR, investment)

• Winners: ESG-aligned manufacturers, digital adopters, agrifood producers

• Losers: high-carbon emitters, import-heavy sectors

• Action checklist for incentive applications & cashflow planning

Module 6: Q&A, Wrap-Up & Trainer Clinic

• Open Q&A and clarifications on E-Invoicing and Stamp Duty matters

• Recap of key takeaways and compliance checklist

End of Training

[07] TRAINER PROFILE

FAN KAH SEONG

HRD Corp Accredited Trainer | National Treasurer, SAMENTA

Kah Seong is the National Treasurer of the Small and Medium Enterprises Association (SAMENTA) Malaysia, and serves on the Taxation Practice Committee of MIA and Tax Committee of the Federation of Public Listed Companies. He has over 35 years of experience in direct and indirect taxation, having held leadership roles with Deloitte SEA, PwC, PKF, and Arthur Andersen. 

His engagements span industries such as plantation, property, logistics, IT, manufacturing, and construction, involving major M&A, due diligence, international tax, and IPO assignments.

Kah Seong holds a Bachelor of Economics (Hons.) from Monash University and is a Fellow of CPA Australia, MIA, and CTIM. He is also a Section 153 tax agent licensee, previously licensed under GST Section 170, and has been recognised by the International Tax Review as Malaysia’s Indirect Tax Leader (2014–2015, 2017–2022).

[08] ENQUIRY & REGISTRATION

Enquiry: yes@sst2u.com

Contact:

   - Whatsapp Only (012 - 824 8874)
   - Teo (011 - 3178 9203)
   - Logesh (012 - 503 0346)
   - Siti (012 - 383 8603)
   - Nisa (019 - 851 5134)
   - Central Region (03 - 8604 7270)
   - Northern Region (04 - 222 6950)
   - Southern Region (07 - 213 3676)
   - East Malaysia (011 - 3178 9203)