Publications

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

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

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

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...

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

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