Malaysia published the Finance (No. 2) Act 2017 in the Official Gazette on 29 December 2017. The Act includes certain measures of the 2018 Budget. Main measures include: The introduction new rules requiring companies to notify the tax authority of any change in their accounting periods or else face relevant penalties for late returns, late payments, etc. as if the accounting period had not changed; notification must be made: At least 30 days before the end of the new accounting period if the new period is less than 12 months; and At least 30 days before end of the accounting...