Tax developments (September 2026)

Tax developments 

KPMG's monthly tax developments alert aims to provide tax updates for your organization in a timely manner. 

In this edition, we are pleased to highlight some of the notable tax updates and developments since the last update:

•    Service Tax Policy No. 5/ 2025 (Amendment No.4)

•    Service Tax treatment on employment services  

•    Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No. 2) Order 2026

•    Public Ruling No. 4/2026 – Application for Review 2026

•    Indirect tax legislation updates  

•    Income Tax (Transfer Pricing) (Amendment) Rules 2026

•    Media Release, Updated e-Invoice Guideline (Version 4.8) and e-Invoice Specific Guideline (Version 4.9)

•    e-Invoicing Frequently Asked Questions for Aviation Industry

•    e-Invoicing Frequently Asked Questions for Financial Services, Pawnbroking, Stockbroking, Unit Trust and Money Changing Services Industries

The relevant tax changes can be accessed via the above link.