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...
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Publications & News
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...
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