Recently, the High Court set aside the decision of the Special Commissioners of Income Tax and ruled in favour of the taxpayer that the...

In transfer pricing cases, the Revenue does not have the authority to substitute the arm’s length price arbitrarily. If the Revenue...

Recently, the High Court granted leave to the taxpayer to apply for an order for the Minister of Finance to exercise his power under...

The Director General of Inland Revenue has a tendency to invoke Section 140(1) of the ITA to vary taxpayers' transactions on the basis...

Any person who makes an unreasonably high profit, in selling or offering to sell or supplying or offering to supply any goods or...

Recently, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance to...

KMSB v Ketua Pengarah Kastam & Anor On 7 December 2021, the High Court allowed the taxpayer’s judicial review application to challenge...

In a key ruling, the Court of Appeal recently held that tax authorities such as the Director General of Customs being a public...

Over the years, the increased use of technology encourages cross-border transactions without physical presence. Concerns in respect of...

Recently, the Court of Appeal set aside the Director General of Inland Revenue’s (DGIR) decision in disallowing the taxpayer’s deduction...

Introduction In the recent case of Sabic India Pvt Ltd Gurgaon vs DCIT Circle 22(2) New Delhi, the Income Tax Appellate Tribunal (ITAT)...

Malaysia presently offers a wide range of tax incentives to promote investments in selected industry sectors with the intention to...

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)...