While Budget 2026 introduced no new broad-based consumption taxes, the landscape for businesses has been far from static in 2025. From the continued expansion of the SST scope to key changes in excise and stamp duties, Geeta Balakrishnan, Tax Director at PwC Malaysia, joins us to break down the key issues.

She discusses the ‘grey zones’ in the expanded SST regulations, the bottom-line impact of new excise duties, and the strategic shift to digital compliance with e-invoicing and self-assessment for stamp duty.

We discuss:

• The key consumption tax takeaways from Budget 2026.

• Why SST collection has now surpassed previous GST levels.

• The "grey zones" in the expanded SST scope and what they mean for compliance.

• Key changes to excise duties (EVs, alcohol, tobacco) and stamp duties.

• The broader push to modernise tax compliance through digitalization.

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