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Publications & News

Challenging The Minister’s Refusal To Remit GST Bill Of Demand: PHM v Minister of Finance

Recently, the High Court granted leave to the taxpayer in PHM v Minister of Finance (PHM Case) to initiate a judicial review against the...

Impact Of Covid-19 To Permanent Establishments

Generally, double taxation occurs when residents of two given countries engage in international or cross-border business transactions....

Stay In Civil Recovery Proceedings Commenced by The IRB

The Income Tax Act 1967 (ITA) confers power to the Inland Revenue Board (IRB) to recover outstanding taxes in the event taxpayers fail to...

Challenging the Customs’ Bills of Demand: Conditions Imposed Upon The Issuance Of Duty-Free Li

Recently, the Federal Court in a landmark ruling in SMSB v Ketua Pengarah Kastam & Anor unanimously dismissed the application for leave...

Definition Of Plant For Capital Allowance: The Effect Of Paragraph 70A

Taxpayers may claim capital allowance on the capital expenditure incurred for plant and machinery. Previously, there was no specific...

Stamp Duty Relief Under Section 15 Of The Stamp Act 1949

Stamp duty is a type of tax chargeable on a variety of written instruments listed in the First Schedule of the Stamp Act 1949 (SA). Since...

Balancing Data Protection With The Taxman’s Power To Request For Information

In this digital age, information and data of any individual can be obtained through the various facets of big data mining. As such, the...

Court Of Appeal Grants Stay Order To Taxpayer

MPSB v Ketua Pengarah Hasil Dalam Negeri Yesterday, the Court of Appeal unanimously allowed the taxpayer’s stay application pending the...

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...

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