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Publications
Judicial Review: Leave To Set Aside The Minister’s Decision In A Tax Matter
Recently, the High Court granted leave to the taxpayer to apply for an order for the Minister of Finance to exercise his power under...
Feb 7, 2022
DGIR v RH Sdn Bhd:The Application Of Section 140 Of The Income Tax Act 1967
The Director General of Inland Revenue has a tendency to invoke Section 140(1) of the ITA to vary taxpayers' transactions on the basis...
Jan 26, 2022
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...
Jan 14, 2022
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...
Jan 3, 2022
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...
Dec 14, 2021
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...
Dec 8, 2021
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