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

On 26 June 2025, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance...

Good governance is a top-down approach permeating the entire organisation. This is no different when it comes to corporate tax decisions. As such, an organisation’s highest governing body — that is, the board of directors — must set out good governance in tax matters by default.   At its core, a company’s tax status, payments and strategy are very much corporate governance issues. The key tenets of corporate governance are accountability to stakeholders and transparency. As s

Time barred assessments are a perpetual issue in Malaysia’s income tax regime. Section 91(1) of the Income Tax Act 1967 (ITA) provides...

Recently, the High Court upheld the decision of the Special Commissioners of Income Tax (SCIT) in MB v Ketua Pengarah Hasil Dalam Negeri...

In early February 2025, the United States (US) announced a series of additional tariffs on a number of nations including Malaysia. This...

Reinvestment allowance (RA) is a type of tax incentive available to taxpayers undertaking a qualifying activity described in paragraph 8...

Recently, in GSB v Pemungut Duti Setem, the taxpayer successfully challenged a stamp duty assessment raised at ad valorem  rate on a...

Recently, the High Court granted leave to taxpayer to commence judicial review proceedings against the Director-General of Inland Revenue...

Recently, the Court of Appeal delivered a landmark judgment in Ketua Pengarah Hasil Dalam Negeri v Berjaya Golf & Resort Berhad [2025] 2...

Taxpayers with outstanding taxes may face recovery action brought against them by the government to recover the taxes that are due and...

Recently, the Federal Court dismissed the Revenue’s application to seek leave to appeal against the Court of Appeal’s decision in...

Recently, the Court of Appeal in S REIT Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that apportionment of interest expenses...

Recently, in  TSB v Ketua Pengarah Hasil Dalam Negeri , the Special Commissioners of Income Tax (SCIT) ruled that gains from the disposal...

The Federal Court in Ketua Pengarah Hasil Dalam Negeri v Kind Action (M) Sdn Bhd upheld the Court of Appeal’s decision that the...

Recently, in ULB v Minister of Finance (MOF), the Court of Appeal allowed the taxpayer’s appeal in challenging the High Court’s decision...

Today, environmental, social and governance (ESG) considerations have transcended to vital importance in corporate strategy. This shift in significance is a result of growing recognition that long-term business success is hinged on sustainable practices. As a result, ESG factors have started yielding substantial influence on investment decisions, operational strategies and regulatory frameworks across industries around the globe. Within the tri-headed ESG spectrum — governanc

The Forest City Special Financial Zone (Forest City SFZ), which was recently launched by the Government of Malaysia, is a mixed-development project built on four man-made islands in the Straits of Johor situated between Malaysia and Singapore.   The Forest City SFZ is also designated as a duty-free zone. This recent initiative marks a pivotal moment in Malaysia’s economic landscape, driving foreign investment and boosting the Johor region’s appeal to international investors.

Recently, in Nike Global Trading B.V., Singapore Branch v Pemungut Duti Setem [2024] MLJU 2087 , the High Court dismissed the taxpayer’s...

Recently, the High Court dismissed the Director General of Inland Revenue’s (Revenue) appeal against the decision of the Special...