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...
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Publications & News
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...
Legal Insight - Vol.4/Q3/21
Rosli Dahlan Saravana Partnership is pleased to share its 4th issue of Legal Insight. This edition features the following articles: 1....
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...
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...
Legal Insight – Vol.3/Q2/21
In this edition of our in-house magazine, RDS Legal Insight, we feature the thoughts of our colleagues on topical legal matters: Killing...
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...
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