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Publications & News

Tax Incentives In Malaysia & The Potential Impact Of The Implementation Of G7 Global Tax Reform

Malaysia presently offers a wide range of tax incentives to promote investments in selected industry sectors with the intention to...

Nov 26 fixed for decision on Puad Zarkashi’s bid to set aside Muhyiddin’s injunction

KUALA LUMPUR (Oct 21): The High Court has fixed Nov 26 to deliver its decision on Umno Supreme Council member Datuk Dr Mohd Puad...

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...

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...

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...

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...

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