Malaysia is set to overhaul its competition law regime through two companion pieces of legislation: the Competition (Amendment) Bill 2026 (CA Bill) and the Competition Commission (Amendment) Bill 2026 (collectively, Bills). Together, the Bills aim to widen the reach of Malaysian competition law, strengthen the current Competition Commission (CC) investigative and enforcement powers, and rename it as the Malaysia Competition Commission (MyCC). Both Bills passed all three readi

The High Court has delivered an important decision for businesses investing in digital transformation, confirming that expenditure incurred on the development, customisation and upgrading of banking software may qualify for both capital allowance (CA) and accelerated capital allowance (ACA) under Schedule 3 of the Income Tax Act 1967 (ITA). In dismissing the Inland Revenue Board's (IRB) appeal, the High Court in Ketua Pengarah Hasil Dalam Negeri v M Bank upheld the decision

马来西亚联邦法院近期在 Lee Kean Choon v Khoo San & Ors［民事上诉编号：01(f)-11-04-2025(B)］一案中，直面《国家土地法典》里一个看似技术性的问题：在计算法定上诉期限时，一项行政决定究竟应于何时视为"已经传达"？ 这个问题的答案影响深远。《国家土地法典》第418条规定，对土地主管部门所作决定提出的上诉，必须在三个月内进行。一旦逾期，即使实体理由充分，当事人也将丧失上诉权。 因此，本案的争议焦点不仅在于时间应如何计算，更在于：在法律后果开始发生之前，当事人究竟需要达到何种程度、何种质量的"知悉"？ 从"隐约察觉"到"正式通知" 本案的核心围绕着一种在实践中并不罕见的情形：当事人之间长期形成的私人安排，最终被正式的行政程序所取代。两名土地共有人长期以来依据一份数十年前的协议，长期以来一直按照约定将该土地实际分割使用。然而，当其中一方未向对方披露，径自向土地局申请正式分割土地并获批准时，这种非正式平衡被打破。 土地局于2020年8月批准了该分割申请但另一方对此一直毫不知情，直至2021年

Asset restraint orders are among the most powerful tools available to enforcement agencies under the Anti-Money Laundering, Anti-Terrorism Financing, Anti-Restricted Activity Financing and Proceeds of Unlawful Activities Act 2001 (AMLA). A successful application under Section 53 effectively freezes a person’s ability to deal with assets situated outside Malaysia, often long before any determination of criminal liability. Given the far-reaching consequences of such orders, a

Recently, the High Court set aside the Industrial Court award which had found that an employee's dismissal was without just cause or excuse and ordered his reinstatement (albeit to a demoted position) together with back wages. The High Court held that the employee's persistent refusal to comply with a lawful and valid transfer order amounted to wilful insubordination, constituting a fundamental breach of the employment relationship that justified summary dismissal. This rul

近日，所得税特别委员法庭（Special Commissioners of Income Tax，简称“SCIT”）在 PSB 诉 马来西亚内陆税收局总监（Ketua Pengarah Hasil Dalam Negeri） 一案中裁定纳税人胜诉，并明确指出，在缺乏明确法定授权的情况下，内陆税收局（“税收局”）无权重构交易安排以取得更有利于征税的结果。特别是，SCIT裁定，当股份是在单一交易中以单一对价出售时，税收局无权将处置价格进行分摊。 SCIT进一步澄清，股份的取得日期仅与确定股份取得价格（acquisition price）有关，而与处置价格（disposal price）的计算无关。处置价格应严格限于纳税人因有关处置实际收取的 “金钱或金钱等值代价（money or money’s worth）” 。 案件背景 2018年9月13日，纳税人以象征性代价RM1购入PCSB全部已发行股本中的1股股份。 其后，于2018年9月28日，纳税人以RM470万购入一幅永久地契土地，并通过提名函（Nomination...

As a result of recent corporate scandals, authorities, reformers and investors have called for companies to adopt a straightforward principle: there must be a clear distinction between the roles of management and oversight. While this separation of powers is intended to promote accountability, modern corporations rarely operate within such clear distinctions. By direction of the board, an organisation’s top executive staff, typically the Chief Executive Officer (CEO), is re

The Risk Mitigation Code (RMC), issued by the Malaysian Communications and Multimedia Commission (MCMC) under the Online Safety Act 2025 (ONSA) came into force on 1 June 2026. While ONSA established the legal framework for regulating harmful online content, the RMC provides the operational blueprint for how licensed online platforms are expected to discharge those statutory obligations. The significance of the RMC extends beyond regulatory compliance. It marks a broader shi

On 22 June 2026, Bank Negara Malaysia (BNM) and the Securities Commission Malaysia (SC) convened the inaugural meeting of the Malaysia International Islamic Financial Centre (MIFC) Advisory Panel (MAP), an inter-agency platform established to strengthen Malaysia’s position as a global Islamic finance hub. Malaysia already ranks among the world's leading Islamic finance jurisdictions, accounting for a substantial share of global Islamic banking assets and sukuk issuance. Its

马来西亚上诉法院在 LEC v Kansai Paint Asia Pacific Sdn Bhd 一案中的最新裁决，再次提醒雇主，在纪律程序中，指控内容的准确界定绝非形式问题，而是直接影响举证责任及解雇是否能够成立的关键因素。 上诉法院在推翻高等法庭判决并恢复工业法庭裁决的同时，重申了工业法庭的职能并非建立于僵化的法律形式主义之上，而是植根于衡平 (equity)、良知与雇佣关系的现实考量。与此同时，法院亦强调，若雇主选择以盗窃性质来定性雇员的行为，则须承担证明不诚实意图的举证责任。 一名资深雇员与一时之失 本案涉及一名拥有近四十年服务年资的资深雇员。在公司从巴生港口科技大厦迁址期间，雇员被指示将所有物品留置原处，以便移交予业主。闭路电视录像其后显示，该雇员曾进入已腾空的处所，并带走两张椅子及两台投影机。经询问后，其承认未经事先批准擅自取走上述物品，并于其后不久将物品悉数归还。 然而，雇主仍启动纪律程序，并将该行为定性为盗窃或未经授权擅取公司财物。经内部纪律聆讯后，该雇员遭到解雇。 工业法庭：失当行为，然无不诚实 ...

Last week, the High Court affirmed the the Special Commissioners of Income Tax’s (SCIT) decision in Ketua Pengarah Hasil Dalam Negeri v Kristal Penaga Sdn Bhd and dismissed the appeal by the Revenue. The court held that the gains made by the taxpayer from the sale of a piece of land in Mont Kiara are not subject to income tax as contended by the Revenue. The taxpayer in this appeal was successfully represented by the firm’s Tax, SST and Customs Partner, S. Saravana Kumar

Malaysia has passed the Mediation Act 2026, which is designed to give teeth to mediated settlements that cross borders. It builds on a United Nations (UN) treaty known as the Singapore Convention on Mediation and it changes what happens when a commercial dispute is settled through mediation but one side later refuses to honour the deal. From Signature To Statute When the Singapore Convention opened for signature on 7.8.2019, Malaysia was among the countries that signed on

SAC v Ketua Pengarah Hasil Dalam Negeri 一案中，所得税特别委员会（SCIT）的裁决，引发了有关政部长根据1967年所得税法令（Income Tax Act 1967，简称 ITA）第127(3A) 条授予税务豁免权的适用范围、土地认购选择权（call option）的法律性质，以及税务机关是否可以事后重新诠释税务优惠条件等重要法律问题。 本案的核心争议在于：纳税人在2016课税年度（YA 2016）所取得的认购选择权费，是否属于财政部长根据第127(3A)条所授予税务豁免范围内的“源自土地权利处置所得的法定收入”。 SCIT裁定，纳税人所收取的认购选择权费属于财政部长依据《所得税法令》第127(3A) 条所授予税务优惠的适用范围, 因此可享有所得税豁免。 纳税人由本所税务、销售与服务税（SST）及关税（Customs）合伙人 S. Saravana Kumar 与 Nur Amira Ahmad Azhar，以及高级律师 Nur Hanina Mohd Azham 成功代理。 法定框架：所得

Changes in the last decade such as unprecedented artificial intelligence (AI) technology advancements have led to changes in stakeholder expectations. Businesses are now under constant pressure to develop new products, embrace emerging technologies and respond rapidly to changing customer expectations. In many industries, the greatest risk is no longer innovating too quickly but failing to innovate at all. Today, innovation is no longer a competitive advantage enjoyed by a se

The Guidelines on the Electrical Safety Management Plan (GP/ST/No.63/2026) (ESMP Guidelines), which were issued by the Energy Commission (EC) came into operation on 15 May 2026. Issued under Section 50C of the Electricity Supply Act 1990 (ESA), the ESMP Guidelines apply to holders of generation, transmission and distribution licences. Retail licensees and licensees for private installations fall outside the scope of the Guidelines. Most licensees will already have safety

知识产权通常令人联想到商标、专利或版权等熟悉类别。然而，在食品、农业及与地域文化密切相关的产品领域，一种日益重要的保护形式是地理标志（Geographical Indication，GI）。地理标志用于证明某项产品的品质、特性或声誉与其特定产地具有内在且本质性的联系。 于2022年3月18日生效的《2022年地理标志法》（Geographical Indications Act 2022，下称“GIA 2022”），标志着我国在使其制度更贴近全球实践并加强对区域性产品保障方面的最新努力。该法建立了一个更为结构化的地理标志注册及执行框架。 什么才有资格成为地理标志？ 根据该法，地理标志被定义为一种标识，通常但不一定是名称，用于识别商品来源于特定国家、地区或地方，而该商品的质量或声誉从根本上归因于其地理来源。在实践中，地理标志作为真实性的信号。例如，马来西亚的巴生肉骨茶（Klang Bak Kut The）、砂拉越胡椒（Sarawak Pepper）、柔佛凤梨（Nanas Johor）以及猫山王榴莲（Musang King durian）。

Owners of stratified properties often question why they should pay the same maintenance charges as other parcel owners when they have access to fewer facilities or derive less benefit from the common property. Can a management corporation lawfully impose different maintenance charge rates simply because certain owners enjoy fewer common amenities? The Court of Appeal recently answered this question in the negative in Yong Kein Sin & Anor v Perbadanan Pengurusan Springtide R

The recent High Court decision in Loi Yap Loong v Harald Richard Hemming & Ors [2026] MLJU 1368 serves as an important reminder that commercial transactions must be characterised according to what the parties actually agreed at the time and not according to explanations developed after litigation begins. Rejecting an attempt to retrospectively recast an outright share transfer as a trust, the High Court reaffirmed that ownership recorded in a company's register carries sign

Judicial management is intended to rescue financially distressed companies, not merely postpone their inevitable collapse. By imposing a statutory moratorium and allowing an independent judicial manager to take control of the company, the regime seeks to preserve value while providing breathing space for corporate restructuring. However, corporate rescue inevitably comes at a cost. Once a judicial management application is filed, creditors' enforcement rights are significan

马来西亚将从 2026 年 1 月 1 日 起对其印花税框架进行全面改革，标志着向自我评估制度 (Self-Assessment) 的转型，并加强执法力度，这是更广泛的税务行政改革的一部分。 有关修订是根据《2025 年财政法案》和《2025 年税收征收、管理与执行措施法案》制定，《1949 年印花税法》(Stamp Act 1949) 作出修订，全面改变了印花税的评估、缴纳及执行方式。 印花税自我评估制度 (Stamp Duty Self-Assessment System (SDSAS)) 在修订之前，马来西亚的印花税运作于官方评估制度。在该制度下，纳税人必须通过印花税评估及缴付系统（STAMPS）将应课税文书提交给印花税征收官（Collector）进行裁定、估值、发出评估通知及缴费。这使得确定印花税的主要责任落在税务机关身上，而非纳税人。 从 2026 年 1 月 1 日起，将转向 SDSAS。纳税人需负责自行评估、申报，并通过 MyTax 门户网站的 e-Duti Setem (e-DS) 平台缴纳正确金额的印花税。