Mesra Retail & Cafe Sdn Bhd v Pemungut Duti Setem, Malaysia 一案中，高庭就一份更替协议（Novation Agreement）在《1949年印花税法令》（Stamp Act 1949，简称“SA”）下应如何征收印花税作出裁决。争议焦点在于，该协议应根据附表一第4项征收10令吉的固定印花税，抑或根据附表一第32(a)项征收从价印花税。 案件的关键争议在于，该更替安排是否构成SA第16(1)条意义下的财产转让（conveyance or transfer），或仅是终止原有合同项下的权利与义务，并以新的合同关系取而代之。 本案纳税人由本所税务、消费税与关税合伙人 S. Saravana Kumar 及高级律师 Nur Hanina Mohd Azham 代表出庭并成功抗辩。   事实背景 Petronas Dagangan Berhad（PDB）为多间油站及相关设施的业主。PDB曾与 Golden Scoop Sdn Bhd（Golden Scoop）签订多项营运协议，允许 Golden Sc

For companies operating in Malaysia’s Free Zones, the perception of a “duty-free” environment often obscures a far more complex regulatory reality. While these zones allow goods to move without immediate customs duties, they exist within a tightly monitored legal framework overseen by the Royal Malaysian Customs Department and the Malaysian Border Control and Protection Agency (MCBA).   Enforcement is neither theoretical nor rare. In February 2026, authorities intercepted two

马来西亚上诉庭近日就关联公司贷款豁免的税务处理问题作出一项具有里程碑意义的裁决，明确确立：在纳税人此前未就相关负债申报税务扣除的情况下，债务获豁免并不构成应税收入。 该案 Multi-Purpose Credit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2025] CLJU 2453 不仅厘清了《1967年所得税法令》（Income Tax Act 1967，下称“ITA”）第30(4)条与第4(a)条之间的适用关系，更在原则层面重申了税收法定原则，对企业集团融资安排及资本结构重整具有深远影响。 本案纳税人由本所税务、SST与关税业务部门合伙人 S. Saravana Kumar 先生，联同陈珈桦律师 （Tan Jia Hua） 代表出庭并成功抗辩。 案件核心：债务豁免是否属于“营业所得”？ 本案争议源于纳税人作为一家从事信贷租赁、分期付款及一般贷款融资业务的公司，在其日常经营过程中向关联公司借入约7,800万令吉。随后，相关关联公司决定豁免该笔贷款。内陆税收局（IRB）在税务审计过程中认为，纳税

In a recent decision which was reverberated across boardrooms and tax department alike, the Court of Appeal in OCP v Ketua Pengarah Hasil Dalam Negeri held that the fees received by Independent Non-Executive Directors (INEDs) do not constitute employment income under the Income Tax Act 1967 (ITA). Instead, the court held that such income fell within the scope of business income.   The taxpayer in this appeal was successfully represented by the firm’s Tax, SST & Customs partne

The decision of the Special Commissioners of Income Tax (SCIT) in SAC v Ketua Pengarah Hasil Dalam Negeri  raises important questions concerning the scope of ministerial tax exemptions under Section 127(3A) of the Income Tax Act 1967 (ITA), the legal character of call options over land and the limits of administrative reinterpretation of incentive conditions.   At its core, the dispute concerned whether the Call Option Fee received by the taxpayer in the Year of Assessment (Y

Recently, the Court of Appeal upheld the stay of proceedings granted by the High Court in Winning Paramount Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri  (2025) MSTC ¶30-815, effectively suspending enforcement of additional assessments amounting to approximately RM86 million. The decision reinforces that notwithstanding the “pay first, dispute later” framework of the Income Tax Act 1967 (ITA), courts can intervene to prevent undue hardship while a judicial review is underway.

The Finance Act 2025, enacted alongside the Measures for the Collection, Administration and Enforcement of Tax Act 2025, marks a further step in the government’s effort to broaden the tax base, reduce interpretative uncertainty and strengthen enforcement. Many of the measures take effect from 1.1.2026.   Taken together, the reforms signal a shift away from ambiguity-driven tax planning towards a framework where compliance discipline, documentation and transaction characterisa

Malaysia will introduce sweeping reforms to its stamp duty framework from 1 January 2026, marking a decisive shift towards self-assessment and tougher enforcement as part of broader tax administration reforms.   The changes, enacted under the Finance Act 2025 and the Measures for the Collection, Administration and Enforcement of Tax Act 2025, amend the Stamp Act 1949 and significantly alter how stamp duty is assessed, paid and enforced.   Stamp Duty Self-Assessment System (SD

In a decision with important implications for energy and infrastructure projects, the High Court has ruled in favour of a taxpayer on a series of substantive tax issues, including the characterisation of income, the deductibility of Sukuk financing costs and the binding effect of public rulings issued under Section 138A of the Income Tax Act 1967 (ITA).   The judgment also places clear limits on the Revenue’s ability to make adjustments in the absence of statutory authority.

The Court of Appeal delivered a significant ruling on the tax treatment of intercompany loan waivers, determining that forgiven debts are not taxable where the borrower has not previously claimed a deduction for the liability. The decision in Multi-Purpose Credit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri  [2025] CLJU 2453 is expected to have wide implications for group financing structures and balance-sheet clean ups across corporate Malaysia. The unanimous judgment turns o

In a recent decision, the Court of Appeal in SSB v Ketua Pengarah Hasil Dalam Negeri allowed the taxpayer’s appeal, holding that...

Recently, the Court of Appeal unanimously allowed a taxpayer’s appeal to claim capital allowance on the RM 141 million capital...

Recently, the Court of Appeal in EOS v Ketua Pengarah Hasil Dalam Negeri held that the Revenue has no legal authority to review and...

The Special Commissioners of Income Tax (SCIT) recently delivered a significant ruling on whether deemed interest can be imposed by the...

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...

Recently, the Minister of Finance issued the Income Tax (Deduction for Expenditure in Relation to Environmental Preservation, Social and Governance) Rules 2025, which are applicable from the year of assessment (YA) 2024 to 2027. The main purpose of the Rules is to encourage businesses to invest in Environmental, Social and Governance (ESG) practices, where tax deductions are made available for specific expenses related to sustainability, good governance and digital transforma

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