Legal Insight – Vol.2/Q1/21






We are pleased to publish the 2nd edition of RDS Legal Insight which features 6 tax and GST articles written by our colleagues from the firm’s Tax, SST & Customs practice.


In this edition of Rosli Dahlan Saravana Partnership’s legal magazine, ‘Legal Insight’, various topical tax and GST issues are discussed including the availability of judicial review in Custom disputes and whether a car park is a ‘plant’ for the purpose of investment tax allowance.

  1. Judicial Review In Customs Disputes: MBM v Ketua Pengarah Kastam Diraja Malaysia by Amira Rafie

  2. Securing A Stay Order In Tax Disputes: An Analysis Of The HHD Case by S Saravana Kumar

  3. SF Sdn Bhd Case: Insights Into GST Exemption For Land Used For Agricultural Purposes by Ng Kar Ngai

  4. Insights Into Exceptional Input Tax Credit by Nur Amira Ahmad Azhar

  5. Is Car Park A “Plant”? – An Analysis Of The PP Clinic Case by Brandon Chee Ken Wei

  6. Deductibility Of Bumiputera Discount Payments: An Analysis Of The ST Case by Nur Hanina binti Mohd Azham

February 26, 2021

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