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 Well-Being and Economic Recovery Package (PEMULIH). This initiative aims to help reduce the impact of the further extended Phase 1 Movement Control Order which forms part of the 4-Phase National Recovery Plan implemented due to the COVID-19 pandemic. The PEMULIH package is implemented with 3 main focuses, namely (i) to uphold the Prihatin R

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. This is because the country in which the source of income arises normally has the right to tax that income. However, if the income is remitted to another country, it may be subject to tax again in that other country and, hence, double taxation occurs. In order to minimise or eliminate double taxation of the same income, countries enter into do

The Income Tax Act 1967 (ITA) confers power to the Inland Revenue Board (IRB) to recover outstanding taxes in the event taxpayers fail to...

Recently, the Federal Court in a landmark ruling in SMSB v Ketua Pengarah Kastam & Anor unanimously dismissed the application for leave...

Taxpayers may claim capital allowance on the capital expenditure incurred for plant and machinery. Previously, there was no specific...

Stamp duty is a type of tax chargeable on a variety of written instruments listed in the First Schedule of the Stamp Act 1949 (SA). Since...

In this digital age, information and data of any individual can be obtained through the various facets of big data mining. As such, the...

MPSB v Ketua Pengarah Hasil Dalam Negeri Yesterday, the Court of Appeal unanimously allowed the taxpayer’s stay application pending the...

ST v Ketua Pengarah Hasil Dalam Negeri (High Court) On 22.9.2020, the High Court allowed the taxpayer’s appeal to deduct the Bumiputera...

G(M)SB v Ketua Pengarah Kastam (Court of Appeal) On 12.10.2020, the Court of Appeal unanimously allowed the taxpayer’s appeal against the...