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Publications & News
Taxpayer Is Entitled To Claim Investment Allowance Indefinitely : KSB v Minister Of Finance
Recently, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance to...
GST Exceptional Input Tax Claim Allowed By High Court
KMSB v Ketua Pengarah Kastam & Anor On 7 December 2021, the High Court allowed the taxpayer’s judicial review application to challenge...
Duty To Give Reasons Applies To Tax Authorities
In a key ruling, the Court of Appeal recently held that tax authorities such as the Director General of Customs being a public...
Digital Tax Regime In Malaysia
Over the years, the increased use of technology encourages cross-border transactions without physical presence. Concerns in respect of...
The Deductibility Of Valuation Fee: CP Sdn Bhd v KPHDN
Recently, the Court of Appeal set aside the Director General of Inland Revenue’s (DGIR) decision in disallowing the taxpayer’s deduction...
Transfer Pricing: The Invalidity Of Contentions Devoid Of Any Justification
Introduction In the recent case of Sabic India Pvt Ltd Gurgaon vs DCIT Circle 22(2) New Delhi, the Income Tax Appellate Tribunal (ITAT)...
Tax Incentives In Malaysia & The Potential Impact Of The Implementation Of G7 Global Tax Reform
Malaysia presently offers a wide range of tax incentives to promote investments in selected industry sectors with the intention to...
The De Minimis Principle In Tax Laws
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...
Challenging Bills Of Demand: Sales Tax Exemption
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...
The Relationship Between Double Taxation Agreements And The Income Tax Act 1967
Double Taxation Agreement (DTA) or double tax treaty is an agreement or a contract drawn up between two states which are designed to: (i)...
Stamp Duty Assessments Set Aside By The Court Of Appeal
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...
Taxpayer Successfully Gets Bill Of Demand For Sales Tax Quashed
WMSB v Ketua Pengarah Kastam & Anor 15 September 2021 On 6 September 2021, the High Court allowed the application for judicial review by...
Strategies In Dealing With Customs Audits & Disputes
3 September 2021 Customs audits by the Royal Malaysia Customs Department (the Customs) are a common compliance mechanism to ensure that...
Documentation For Intra-group Service Arrangements – Preparation For Transfer Pricing Audits
23 August 2021 Intra-Group Service Arrangements (IGSAs) are common amongst multinational corporations (MNCs) in order to, amongst others,...
High Court Affirms Taxpayer’s Eligibility To Claims Industrial Building Allowance
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)...
Leave For Judicial Review & Stay Order Granted To Taxpayer By The Court Of Appeal
MEMB v Ketua Pengarah Hasil Dalam Negeri On 19.7.2021, the Court of Appeal unanimously allowed the taxpayer’s appeal against the High...
Taxpayer Succeeds In Striking Out The Revenue’s Appeal
Ketua Pengarah Hasil Dalam Negeri v KMBH Last week, the High Court allowed an application by a taxpayer to strike out an appeal commenced...
Covid-19: PEMULIH Relief Package
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
Landmark GST Refund Ruling – Taxpayer Entitled To Input Tax Credit
LDMSB v Ketua Pengarah Kastam & Anor (2021) On 17 June 2021, the High Court allowed the taxpayer’s judicial review application to...
Transfer Pricing : Insights on Pass-Through Costs
In Malaysia, the Income Tax Act 1967 and the Income Tax (Transfer Pricing) Rules 2012 make no reference to the treatment of pass-through...
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