Tax Focus

Publications & News

The Forest City Special Financial Zone

The Forest City Special Financial Zone (Forest City SFZ), which was recently launched by the Government of Malaysia, is a...

High Court Rules Novation Agreement Subject To Ad Valorem Rate Stamp Duty

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

Transfer Pricing: High Court Rules That The Taxpayer’s Financial Results Fell Within The Arm’s Length Range

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

High Court Rules That Section 112(3) Penalty Is Only Applicable for Late Submission of Tax Return

The High Court in Transocean Drilling Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2022) MSTC 30-496 held that the penalty under Section...

The High Court Rules In Favour Of Taxpayer In Relation To Disputed Import Duty On Zero-Rated Goods

Recently, the High Court in Pan International Electronics (M) Sdn Bhd v Menteri Kewangan Malaysia & Anor [2024] MLRHU 726 allowed the...

High Court Grants Leave Taxpayer To Challenge The Revenue’s Refusal To Refund Taxes Paid Erroneously On Gains Arising From Compulsory Land Acquisition

In Wiramuda (M) Sdn Bhd v Director-General of Inland Revenue [2022] 5 MLJ 414, the Federal Court held that Section 4C of the Income Tax...

High Court Disallows The Revenue’s Narrow Interpretation Of Reinvestment Allowance

Reinvestment allowance (RA) is a special tax incentive under Schedule 7A of the Income Tax Act 1967 (ITA) which is designed to encourage...

“Substance Over Form”: Court of Appeal Affirms High Court’s Decision To Set Aside GST Bill Of Demand

Commercial transactions involving various companies often involve complex business arrangements in order to facilitate the objectives of...

Court of Appeal Rules That Gains From Disposal Of IP Rights Are Not Taxable

Recently, the Court of Appeal in Keysight Technologies Malaysia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 1271 ruled that...

Government Of Malaysia v SISB: Revenue’s Summary Judgment Application Dismissed In A Tax Recovery Suit

Recently, the High Court ruled in favour of the taxpayer in dismissing the tax authority’s application for a summary judgment under Order...

Court Of Appeal Rules That Low-Cost Exemption Payment Is Not Tax Deductible

Recently, the Court of Appeal in Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2024] 2 MLJ 494 disallowed the...

Amendments To The Capital Gains Tax Provisions Via The Income Tax (Amendment) Act 2024

Following the implementation of the capital gains tax with effect from 1 March 2024, the Income Tax (Amendment) Act 2024 (the Amendment...

High Court Makes GST Ruling On Non-Reviewable Contract

Recently, the High Court ruled in favour of the taxpayer in Konsortium CMC Engineering Sdn Bhd – Colas Rail SA – Uni-way Sdn Bhd v Ketua...

Court of Appeal Affirms Taxpayer’s Leave To Challenge Section 44(6) Tax Exemption Revocation

The Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) to challenge the granting of leave...

High Court Rules Revenue Interpretation Of Tax Exemption Under Paragraph 33A Is Flawed

Recently, the High Court in Notable Vision Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJ 173 held that the taxpayer was entitled...

High Court Rules Independent Director’s Fees Are Not Employment Income

Recently, the High Court in OCP v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 385 ruled in favour of the taxpayer, where it was held...

Revenue’s Power To Make Transfer Pricing Adjustments

Section 140A of the Income Tax Act 1967 (ITA) provides that transactions with an associated person must be determined and applied at...

Landmark Ruling On Sales Tax Exemption: The Hong Leong Yamaha Motor Case

Recently, the Court of Appeal unanimously allowed the taxpayer’s appeal in relation to a RM 28 million sales tax dispute. This case which...

KPHDN v Sovereign Teamwork Sdn Bhd: Court Of Appeal Rules Bumiputera Discount Payments Are Tax Deductible

Recently, the Court of Appeal affirmed the decision of the High Court which allowed the taxpayer’s appeal to deduct the Bumiputera...

SPBS v Ketua Pengarah Hasil Dalam Negeri: Gains From The Disposal Of Agricultural Land Held To Be Capital Receipt

Recently, the Special Commissioners of Income Tax (SCIT) ruled in favour of the taxpayer in ruling that the gains arising from the...

Dec 12

RDS Legal Insight Vol.12/Q4/2023

RDS is pleased to publish RDS Legal Insight Q4 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.11/Q3/2023

RDS is pleased to publish RDS Legal Insight Q3 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.10/Q2/2023

RDS is pleased to publish RDS Legal Insight Q2 of 2023. This quarterly magazine features the following articles by our colleagues: 1) Tax...

Dec 12

RDS Legal Insight Vol.9/Q1/2023

RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.8/Q3/2022

RDS is pleased to publish RDS Legal Insight Q3 of 2022. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.7/Q2/2022

RDS is pleased to publish RDS Legal Insight Q2 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.6/Q1/2022

RDS is pleased to publish RDS Legal Insight Q1 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.5/Q4/2021

RDS is pleased to publish RDS Legal Insight Q4 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.4/Q3/2021

RDS is pleased to publish RDS Legal Insight Q3 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.3/Q2/2021

RDS is pleased to publish RDS Legal Insight Q2 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.2/Q1/2021

RDS is pleased to publish RDS Legal Insight Q1 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

Legal Insight Vol.1/Q3/2020

RDS is pleased to publish RDS Legal Insight Q1 of 2020. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 9

Extending Writ Validity: Insights from Charern Properties v. Choong Nam Father & Sons Construction Sdn Bhd

Under Order 6 rule 7 of Rules of Court 2012 (ROC 2012), the courts are empowered with the jurisdiction to extend the validity of a writ....

Dec 6

Launch Of Artificial Intelligence Governance And Ethics Guidelines (AIGE) In Malaysia

Recently, the Ministry of Science, Technology and Innovation (MOSTI) launched the National Guidelines on Artificial Intelligence...

Dec 4

Embracing Tax Governance In ESG

Today, environmental, social and governance (ESG) considerations have transcended to vital importance in corporate strategy. This shift...

Dec 2

Limitation Periods In Medical Negligence Claims

As with all civil claims, medical negligence claims are subject to the defence of limitation. If a claim is filed in court after the...

Nov 25

Award Of Compensation For Land Acquisition: Bar To Appeal

When a State Authority acquires a piece of land, it deprives the landowner of his property – but, it must do so in compliance with the...

Nov 21

Turning Carbon Into Currency: Malaysia’s First Carbon Credit Auction Signals A Green Shift

In the Budget 2025 speech, the Prime Minister announced Malaysia’s plan to introduce a carbon tax on the iron, steel and energy...

Nov 18

Simplified ESG Disclosure Guide For SMEs

As the global focus on environmental, social and governance (ESG) and sustainability investments intensifies, by leveraging on the...

Nov 15

The Rise of Finfluencers: Understanding Malaysia’s New Investment Advice Regulations

In the digital age, financial influencers-commonly referred to as “finfluencers”- have gained significant traction. With various social...

Nov 12

Navigating Indefeasibility: Insights From Setiakon Engineering Sdn Bhd v Mak Yan Tai & Anor

The doctrine of indefeasibility of title is embodied in Section 340(1) of the National Land Code (NLC), which provides that the title or...

Nov 6

The Rights Of A Beneficiary To A Property Where The Owner Died Intestate

When a person passes away, family members often have to grapple with the matter of administering the estate of the deceased. In a...

Nov 5

Crossclaim in Adjudication Proceedings: Fundamental Difference From Counterclaim In Court Proceedings

The Court of Appeal in Tera Va Sdn Bhd v Ayam Bintang Istimewa Sdn.Bhd. [2024] MLJU 2408 examined a number of issues in relation to a...

Oct 30

Fortuna Injunction In Light Of An Arbitration Clause: Whether A Party Has to Show A Bona Fide Dispute or A Prima Facie Dispute

In Swiss-ray Asia Healthcare Co Ltd v V Medical Services M Sdn Bhd [2024] 8 CLJ 21 , the Court of Appeal recently answered a legal issue...

Oct 30