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Publications & News
Court of Appeal Rules Feasibility Studies Expenses Are Tax Deductible
In a recent decision, the Court of Appeal in SSB v Ketua Pengarah Hasil Dalam Negeri allowed the taxpayer’s appeal, holding that...
Court of Appeal Rules Golf Course And Recreational Facilities Qualify As Plant & Machinery For Capital Allowance
Recently, the Court of Appeal unanimously allowed a taxpayer’s appeal to claim capital allowance on the RM 141 million capital...
Court Of Appeal Allows Transfer Pricing Appeal And Rules That The Revenue Lacked Authority To Review Pricing Methodology
Recently, the Court of Appeal in EOS v Ketua Pengarah Hasil Dalam Negeri held that the Revenue has no legal authority to review and...
Special Commissioners Rule Revenue Cannot Impose Deemed Interest On Third Party Loans
The Special Commissioners of Income Tax (SCIT) recently delivered a significant ruling on whether deemed interest can be imposed by the...
Key Highlights: The Expansion Of Sales Tax & Service Tax In Malaysia
During Budget Speech 2025 delivered on 18.10.2024, the Government announced a progressive expansion to the scope of the Sales and Service...
Court Of Appeal Grants Taxpayer Mandamus Order In GST Remission Application
Recently, the Court of Appeal allowed the taxpayer’s appeal where an order of mandamus was granted to compel the Minister of Finance...
High Court Rules Disposal Of Warehouse To A REIT Is Not Subject To Income Tax
Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v ELSB considered whether the Revenue could impose income tax on the gains...
Non-Reviewable Contracts In The Context Of Service Tax
The Service Tax (Amendment) Regulations 2025 (Regulations) came into effect on 1.7.2025, where among others, Regulation 3(j) adds scope...
Ministerial Power To Exempt Tax: Balancing Authority & Accountability
Taxation funds public services and development, but governments may grant exemptions to spur growth or support key sectors. When such...
High Court Rules Sale Of Agricultural Land Falls Under GST Exempt Supply
On 26 June 2025, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance...
The Etiqa Family Takaful Case: Analysis Of “Negligence” In Time Barred Tax Assessments
Time barred assessments are a perpetual issue in Malaysia’s income tax regime. Section 91(1) of the Income Tax Act 1967 (ITA) provides...
The High Court Affirms That Borrowing Costs Are Tax Deductible
Recently, the High Court upheld the decision of the Special Commissioners of Income Tax (SCIT) in MB v Ketua Pengarah Hasil Dalam Negeri...
Trump's Tariffs & Their Impact On Asian Trade
In early February 2025, the United States (US) announced a series of additional tariffs on a number of nations including Malaysia. This...
High Court Clarifies The Concept Of Processing For Reinvestment Allowance
Reinvestment allowance (RA) is a type of tax incentive available to taxpayers undertaking a qualifying activity described in paragraph 8...
High Court Rules Novation Agreement Is Not Subject To Ad Valorem Stamp Duty
Recently, in GSB v Pemungut Duti Setem, the taxpayer successfully challenged a stamp duty assessment raised at ad valorem rate on a...
Taxpayer Granted Leave To Challenge Capital Gains Tax Assessment
Recently, the High Court granted leave to taxpayer to commence judicial review proceedings against the Director-General of Inland Revenue...
Court of Appeal Dismisses The Revenue’s Appeal On Group Relief Tax Claim
Recently, the Court of Appeal delivered a landmark judgment in Ketua Pengarah Hasil Dalam Negeri v Berjaya Golf & Resort Berhad [2025] 2...
The High Court Quashes Travel Ban Imposed By Customs
Taxpayers with outstanding taxes may face recovery action brought against them by the government to recover the taxes that are due and...
Federal Court Affirms The Stamp Duty Remission Obtained By Taxpayer
Recently, the Federal Court dismissed the Revenue’s application to seek leave to appeal against the Court of Appeal’s decision in...
Court Of Appeal Allows Taxpayer’s Appeal And Rejects Apportionment Of Interest Deduction Under Section 33(1) Of The ITA
Recently, the Court of Appeal in S REIT Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that apportionment of interest expenses...
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