Malaysia Publishes Rules for Accelerated Capital Allowance for Implementing e-Invoicing

Malaysia published the Income Tax (Accelerated Capital Allowance) (Information and Communication Technology Equipment for the Implementation of Electronic Invoice) Rules 2026 and the Income Tax (Accelerated Capital Allowance) (Development Cost for Customised Computer Software for the Implementation of Electronic Invoice) Rules 2026 in the Official Gazette on 7 April 2026. The rules provide for the implementation of the enhancement of the accelerated capital allowance for information and com…