The Inland Revenue Board of Malaysia (IRBM) has published the Capital Gains Tax Return Form (CGTRF) Filing Programme. As previously reported, Malaysia's Finance (No. 2) Act 2023 introduced new rules for the taxation of gains on the disposal of capital assets, including foreign capital assets, with a general exemption for gains from the disposal of capital assets situated in Malaysia, except for: Gains from the disposal of shares in a company incorporated in Malaysia that is not listed on the stock exchange; and Gains from the disposal of shares in a controlled company incorporated outside Malaysia directly or indirectly deriving...