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Publications & News
Would Accepting A Compound Constitute An Admission Of Guilt?
Any person who makes an unreasonably high profit, in selling or offering to sell or supplying or offering to supply any goods or...
Taxpayer Is Entitled To Claim Investment Allowance Indefinitely : KSB v Minister Of Finance
Recently, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance to...
Legal Insight - Vol.5/Q4/21
Rosli Dahlan Saravana Partnership (RDS) is pleased to publish the final edition of RDS Legal Insight for 2021. This quarterly magazine...
GST Exceptional Input Tax Claim Allowed By High Court
KMSB v Ketua Pengarah Kastam & Anor On 7 December 2021, the High Court allowed the taxpayer’s judicial review application to challenge...
Duty To Give Reasons Applies To Tax Authorities
In a key ruling, the Court of Appeal recently held that tax authorities such as the Director General of Customs being a public...
Digital Tax Regime In Malaysia
Over the years, the increased use of technology encourages cross-border transactions without physical presence. Concerns in respect of...
The Deductibility Of Valuation Fee: CP Sdn Bhd v KPHDN
Recently, the Court of Appeal set aside the Director General of Inland Revenue’s (DGIR) decision in disallowing the taxpayer’s deduction...
Umno fails to strike out RM16m SRC suit
KUALA LUMPUR (Nov 10): Umno on Wednesday (Nov 10) failed to strike out a RM16 million suit filed by SRC International Sdn Bhd. This...
Saudi national Tarek Obaid appoints law firm to represent him in 1MDB suit
KUALA LUMPUR (Nov 8): Saudi national Tarek Obaid, who runs PetroSaudi International Ltd and PetroSaudi Holdings (Cayman) Ltd, has...
SRC obtains judgment in default against Nik Faisal in US$1.18 billion suit
KUALA LUMPUR (Nov 1): A judgment in default has been entered against SRC International Sdn Bhd's former CEO Nik Faisal Ariff Kamil, who...
Transfer Pricing: The Invalidity Of Contentions Devoid Of Any Justification
Introduction In the recent case of Sabic India Pvt Ltd Gurgaon vs DCITÂ Circle 22(2) New Delhi, the Income Tax Appellate Tribunal (ITAT)...
1MDB told to file amended writ and statement of claim by Nov 18 in suit against Arul Kanda and Irwan
KUALA LUMPUR (Oct 28): 1Malaysia Development Bhd (1MDB) was told to file by Nov 18 its amended writ and statement of claim in its US$6.59...
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...
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