The meaning of the maxim De Minimis Non Curat Lex is ‘Diminutives are not noticed by law’ (the law cares not for small things)[1]. This...

Recently, the High Court granted leave to HM, a taxpayer to commence judicial review to quash the bills of demand in respect of sales tax...

Double Taxation Agreement (DTA) or double tax treaty is an agreement or a contract drawn up between two states which are designed to: (i)...

22 September 2021 Recently, in KEM v Pemungut Duti Setem, UTC Johor Bahru[1], the Court of Appeal ruled in favour of the taxpayer where...

WMSB v Ketua Pengarah Kastam & Anor 15 September 2021 On 6 September 2021, the High Court allowed the application for judicial review by...

3 September 2021 Customs audits by the Royal Malaysia Customs Department (the Customs) are a common compliance mechanism to ensure that...

23 August 2021 Intra-Group Service Arrangements (IGSAs) are common amongst multinational corporations (MNCs) in order to, amongst others,...

August 12, 2021 Industrial building allowance (IBA) is a form of tax relief available to a taxpayer who has in a year of assessment (YA)...

MEMB v Ketua Pengarah Hasil Dalam Negeri On 19.7.2021, the Court of Appeal unanimously allowed the taxpayer’s appeal against the High...

Ketua Pengarah Hasil Dalam Negeri v KMBH Last week, the High Court allowed an application by a taxpayer to strike out an appeal commenced...

On 28 June 2021, the Prime Minister, YAB Tan Sri Dato’ Haji Muhyiddin bin Haji Mohd Yassin, unveiled the RM 150 billion National People’s...

LDMSB v Ketua Pengarah Kastam & Anor (2021) On 17 June 2021, the High Court allowed the taxpayer’s judicial review application to...

In Malaysia, the Income Tax Act 1967 and the Income Tax (Transfer Pricing) Rules 2012 make no reference to the treatment of pass-through...

In March 2021, WMSB, a taxpayer successfully obtained leave to commence judicial review to quash a bill of demand for sales tax issued to...

On 27.5.2021, the Johor High Court allowed the taxpayer’s appeal against the Notice of Stamp Duty Assessment (Assessment) issued by the...

The Inland Revenue Board (IRB) has announced administrative concessions to taxpayers through its updated circular issued on 3.6.2021 in...

Customs laws are administered by the Royal Malaysian Customs Department (RMCD) which falls under the purview of the Ministry of Finance....

On 15 April 2021, the High Court allowed an application for a stay of proceedings pending the determination of the taxpayer’s judicial...

Recently, the High Court granted leave to the taxpayer in PHM v Minister of Finance (PHM Case) to initiate a judicial review against the...

Generally, double taxation occurs when residents of two given countries engage in international or cross-border business transactions....