Malaysia's Ministry of Finance has issued the 2023 Pre-Budget Statement. While no detailed measures for 2023 are provided, the statement does highlight certain areas of focus, including Malaysia's commitment to the OECD's two-pillar solution, plans for the implementation of e-invoicing, and strategies to strengthen the tax system. These are summarized in the statement as follows: --- Malaysia's commitment at the international level Malaysia has always been responsive to current changes in the internationally agreed tax standards to ensure a competitive environment to attract foreign and domestic direct investment as well as to prevent cross-border tax evasion activities. Malaysia joins the...