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Publications & News
Judicial Review : Leave to Challenge Bill of Demand for Sales Tax - WMBS v Ketua Pengarah Kastam
In March 2021, WMSB, a taxpayer successfully obtained leave to commence judicial review to quash a bill of demand for sales tax issued to...
Stamp Duty Assessment Based On Inflated Market Value Quashed - PPSB v Pemungut Duti Setem (2021)
On 27.5.2021, the Johor High Court allowed the taxpayer’s appeal against the Notice of Stamp Duty Assessment (Assessment) issued by the...
MCO 3.0: 10 Key Tax Questions Answered
The Inland Revenue Board (IRB) has announced administrative concessions to taxpayers through its updated circular issued on 3.6.2021 in...
Fundamentals Of Customs Declaration And Valuation
Customs laws are administered by the Royal Malaysian Customs Department (RMCD) which falls under the purview of the Ministry of Finance....
Full Stay Order In A Tax Matter: SI Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
On 15 April 2021, the High Court allowed an application for a stay of proceedings pending the determination of the taxpayer’s judicial...
Challenging The Minister’s Refusal To Remit GST Bill Of Demand: PHM v Minister of Finance
Recently, the High Court granted leave to the taxpayer in PHM v Minister of Finance (PHM Case) to initiate a judicial review against the...
Impact Of Covid-19 To Permanent Establishments
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
Stay In Civil Recovery Proceedings Commenced by The IRB
The Income Tax Act 1967 (ITA) confers power to the Inland Revenue Board (IRB) to recover outstanding taxes in the event taxpayers fail to...
Challenging the Customs’ Bills of Demand: Conditions Imposed Upon The Issuance Of Duty-Free Li
Recently, the Federal Court in a landmark ruling in SMSB v Ketua Pengarah Kastam & Anor unanimously dismissed the application for leave...
Definition Of Plant For Capital Allowance: The Effect Of Paragraph 70A
Taxpayers may claim capital allowance on the capital expenditure incurred for plant and machinery. Previously, there was no specific...
Stamp Duty Relief Under Section 15 Of The Stamp Act 1949
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...
Balancing Data Protection With The Taxman’s Power To Request For Information
In this digital age, information and data of any individual can be obtained through the various facets of big data mining. As such, the...
Court Of Appeal Grants Stay Order To Taxpayer
MPSB v Ketua Pengarah Hasil Dalam Negeri Yesterday, the Court of Appeal unanimously allowed the taxpayer’s stay application pending the...
Tax Deduction For Bumiputera Unit Release Fee
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...
Landmark Sales Tax Refund Ruling – Applicability Of The De Minimis Principle In Tax Cases
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...
Judicial Review: Stay Granted To Taxpayer
September 21, 2020 HHD Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri On 17 September 2020, the High Court allowed a stay of proceedings...
Landmark GST Ruling – Agricultural Land Is Exempted From GST
September 14, 2020 SFSB v Menteri Kewangan & Anor On 11 September 2020, the High Court allowed the application for judicial review by...
Judicial Review: Leave & Stay To Challenge The IRB
September 1, 2020 HHD Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri On 27 August 2020, the High Court allowed a leave application to...
Guide On Digital Services Provided by Foreign Services Providers
August 27, 2020 Recently, the Royal Malaysian Customs Department (Customs) published a Guide on Digital Services by Foreign Service...
Stay Granted Against Payment Of Disputed Taxes
July 17, 2020 On 16 July 2020, the High Court allowed an application for a stay of proceedings filed by a taxpayer pending the...
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