top of page
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...
bottom of page