During Budget Speech 2025 delivered on 18.10.2024, the Government announced a progressive expansion to the scope of the Sales and Service...

Recently, the Court of Appeal allowed the taxpayer’s appeal where an order of mandamus was granted to compel the Minister of Finance...

Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v ELSB considered whether the Revenue could impose income tax on the gains...

The Service Tax (Amendment) Regulations 2025 (Regulations) came into effect on 1.7.2025, where among others, Regulation 3(j) adds scope...

Taxation funds public services and development, but governments may grant exemptions to spur growth or support key sectors. When such...

On 26 June 2025, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance...

Time barred assessments are a perpetual issue in Malaysia’s income tax regime. Section 91(1) of the Income Tax Act 1967 (ITA) provides...

Recently, the High Court upheld the decision of the Special Commissioners of Income Tax (SCIT) in MB v Ketua Pengarah Hasil Dalam Negeri...

In early February 2025, the United States (US) announced a series of additional tariffs on a number of nations including Malaysia. This...

Reinvestment allowance (RA) is a type of tax incentive available to taxpayers undertaking a qualifying activity described in paragraph 8...

Recently, in GSB v Pemungut Duti Setem, the taxpayer successfully challenged a stamp duty assessment raised at ad valorem  rate on a...

Recently, the High Court granted leave to taxpayer to commence judicial review proceedings against the Director-General of Inland Revenue...

Recently, the Court of Appeal delivered a landmark judgment in Ketua Pengarah Hasil Dalam Negeri v Berjaya Golf & Resort Berhad [2025] 2...

Taxpayers with outstanding taxes may face recovery action brought against them by the government to recover the taxes that are due and...

Recently, the Federal Court dismissed the Revenue’s application to seek leave to appeal against the Court of Appeal’s decision in...

Recently, the Court of Appeal in S REIT Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that apportionment of interest expenses...

Recently, in  TSB v Ketua Pengarah Hasil Dalam Negeri , the Special Commissioners of Income Tax (SCIT) ruled that gains from the disposal...

The Federal Court in Ketua Pengarah Hasil Dalam Negeri v Kind Action (M) Sdn Bhd upheld the Court of Appeal’s decision that the...

Recently, in ULB v Minister of Finance (MOF), the Court of Appeal allowed the taxpayer’s appeal in challenging the High Court’s decision...

The Forest City Special Financial Zone (Forest City SFZ), which was recently launched by the Government of Malaysia, is a...