Tax Focus 6/6

Publications & News

Highlights Of The Finance Bill 2020

On 16.11.2020, the Finance Bill 2020 (Bill) was tabled. The Bill proposes various amendments to the current key revenue legislations such...

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...

Software Distribution Payments Are Not Royalty

July 8, 2020 HSISSB v Ketua Pengarah Hasil Dalam Negeri (2020) Recently, the Special Commissioners of Income Tax (SCIT) allowed the...

SM Sdn Bhd v Pengarah Kastam Negeri Perak & Anor

June 22, 2020 Court Of Appeal Rules In Favours Of Taxpayer Last week, the Court of Appeal delivered its reserved decision in the SM Sdn...

Judicial Review Application To Claim Exceptional Input Tax Credit

June 18, 2020 On 16 June 2020, the High Court granted a taxpayer company leave to commence judicial review proceedings to set aside the...

Stay Of Proceedings Granted In Customs’ Dispute

June 16, 2020 On 16 June 2020, the High Court allowed an application for stay of proceedings filed by a taxpayer pending the full and...

COVID-19 & CMCO: Tax Initiatives In PENJANA

June 8, 2020 On 5 June 2020, the Prime Minister announced the Pelan Jana Semula Ekonomi Negara or PENJANA as a short-term economic...

COVID-19 & CMCO: Tax Treatment Of Compensation

May 18, 2020 In one of our earlier alerts, we commented that the inevitable disruption to businesses begs the question of what the legal...

COVID-19 & MCO: Tax Treatment Of Bad Debts

May 8, 2020 With the implementation of the conditional movement control, businesses have started their operations. One of the key tax...

COVID-19 & MCO: International Tax Concerns

April 30, 2020 Recently, the Organisation for Economic Co-operation and Development (OECD) analysed the international tax treaty rules as...

COVID-19 & MCO: Stimulus Package For SMEs

April 6, 2020 A moment ago, the Prime Minister unveiled an additional economic stimulus package for the small and medium sized entities...

COVID-19 & MCO: Tax Relief Proposals For SMEs

April 2, 2020 The Movement Control Order (“MCO”) has affected all of us, something which we all accept as necessary to curb the spread of...

COVID-19 & MCO: 10 Key Tax Questions Answered

March 30, 2020 In light of the Movement Control Order (MCO), the Inland Revenue Board (IRB) and the Royal Malaysian Customs (RMC) have...

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