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Publications & News
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...
Disposal Of Agricultural Right Is Not Subject To Income Tax
Recently, in TSB v Ketua Pengarah Hasil Dalam Negeri , the Special Commissioners of Income Tax (SCIT) ruled that gains from the disposal...
Judicial Review Allowed In The Kind Action Case – Tax Assessment Set Aside Due To Double Taxation
The Federal Court in Ketua Pengarah Hasil Dalam Negeri v Kind Action (M) Sdn Bhd upheld the Court of Appeal’s decision that the...
Court of Appeal Allows Taxpayer’s Leave To Challenge The Finance Minister's Deemed Decision Under Section 127(3A) & Section 135 Of The Income Tax Act 1967
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
The Forest City Special Financial Zone (Forest City SFZ), which was recently launched by the Government of Malaysia, is a...
High Court Rules Novation Agreement Subject To Ad Valorem Rate Stamp Duty
Recently, in Nike Global Trading B.V., Singapore Branch v Pemungut Duti Setem [2024] MLJU 2087 , the High Court dismissed the taxpayer’s...
Transfer Pricing: High Court Rules That The Taxpayer’s Financial Results Fell Within The Arm’s Length Range
Recently, the High Court dismissed the Director General of Inland Revenue’s (Revenue) appeal against the decision of the Special...
High Court Rules That Section 112(3) Penalty Is Only Applicable for Late Submission of Tax Return
The High Court in Transocean Drilling Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2022) MSTC 30-496 held that the penalty under Section...
The High Court Rules In Favour Of Taxpayer In Relation To Disputed Import Duty On Zero-Rated Goods
Recently, the High Court in Pan International Electronics (M) Sdn Bhd v Menteri Kewangan Malaysia & Anor [2024] MLRHU 726 allowed the...
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