100 Ways to Save Tax in Malaysia for Smes

Stamp duty law in Malaysia is entering a complex new phase. With the phased implementation of the self-assessment system from January 1, 2026, and the Inland Revenue Board’s Stamp Duty Audit Framework, taxpayers can no longer rely on official adjudication by the Stamp Office. The onus to determine, report and pay the correct stamp duty now rests solely on taxpayers, bringing heightened compliance risks, audit exposure and potential penalties.

Against this background, the Malaysian Stamp Duty Handbook offers a timely, authoritative, and highly practical guide to navigating the evolving stamp duty landscape under the Stamp Act 1949 and related subsidiary legislation. The book addresses persistent misconceptions – such as whether documents need stamping only for court purposes or whether intercompany agreements are exempt – while equipping readers with the knowledge required for modern compliance.

Drawing on the authors’ close engagement with stamp duty practice, the book combines technical accuracy with practical insight, making complex rules accessible. It guides readers through the full compliance lifecycle – from execution and stamping to audits, enforcement and appeals – ensuring a comprehensive understanding of obligations and risks. Designed for accountants, lawyers, tax advisers, company secretaries, finance professionals and business owners, this handbook is an indispensable resource for anyone involved in transactions where instruments may attract stamp duty.

In an era where incorrect stamping could result in reassessments years later, the Malaysian Stamp Duty Handbook provides the clarity, confidence and compliance strategies needed to navigate Malaysia’s new regulatory environment successfully.

Key features:

• The transition from adjudication to self-assessment and its legal implications.
• The Stamp Duty Audit Framework, audit triggers and voluntary disclosure opportunities.
• Classification of chargeable instruments, computation of duty and available reliefs.
• Penalties, enforcement powers and best judgment assessments by the Collector.
• Risk management strategies, internal compliance reviews and documentation practices.
• Objections, appeals and dispute resolution procedures.
• Judicial principles governing the interpretation of taxing statutes.

The mastery of the rules of evidence is indispensable in the armoury of every lawyer. This new second edition of Law of Evidence: A Commentary marks a significant leap from the original 2020 edition with fully updated and expanded commentary on the Evidence Act 1950.

The principles of law developed through cases over the years, both local and foreign, are skillfully distilled and succinctly summarised for the easy guidance of readers. The decisions of the Indian courts which are important for a better understanding of evidence law have been carefully considered and discussed. Instructive cross-references guide users through the intricacies of the working of the Malaysian law of evidence.

For legal professionals and students alike, this updated version is invaluable, bridging the gap between fundamental evidence rules and Malaysia’s rapidly modernising judicial landscape.

Key features:

1. Clear and analytical section-by-section commentary, explaining the operation, interpretation and practical application of each provision of the Evidence Act 1950.
2. Up-to-date text of all provisions of the Evidence Act 1950.
3. Comprehensive case law analysis, incorporating leading Malaysian decisions together with persuasive authorities from India, Singapore and the United Kingdom.
4. Historical context and legislative cross-references, helping readers understand how evidentiary provisions interact with related statutes such as the Criminal Procedure Code.
5. Practical and accessible guide, presenting complex principles of evidence in a structured and readable format.

Key developments covered in this new edition

1. Impact of the Evidence (Amendment) Act 2024, which removed section 133A and amended section 118 to align child witness evidence with the Evidence of Child Witness Act 2007.
2. Consideration of new mandatory inquiry to rebut the competency of child witness and whether conviction can be sustained on uncorroborated unsworn evidence of a child.
3. Review of the procedure for pre-recorded testimony of child witness.
4. Recent Federal Court developments regarding the admissibility of DNA evidence to rebut the “conclusive” presumption of legitimacy under section 112 of the Evidence Act 1950.
5. Discussion of emerging developments in evidence law, including comparative insights from India’s Bharatiya Sakshya Adhiniyam 2023 and reforms to the Singapore Evidence Act, highlighting potential directions for modernising Malaysia’s evidence law.
6. Updated and expanded appendices, including revised commentary on the Bankers’ Books (Evidence) Act 1949 and a new appendix on the Evidence of Child Witness Act 2007.

Limitation law plays an important role in the administration of civil justice in Malaysia. It determines when legal proceedings may be commenced, when rights are extinguished by time, and when access to the courts is effectively barred. The rules of limitation are often deployed by defendants as a threshold defence against actions that have been instituted. Limitation undoubtedly forms a substantive body of rules that shapes outcomes in real and often life-changing disputes.

Recognising the criticality of time-bar, this book provides a vital exposition of the law of limitation currently applicable in Peninsular and East Malaysia. It provides a clear statement of the law relating to limitation of actions in Malaysia and comprehensively examines the ways in which the existing framework may be improved to promote fairness, clarity and legal certainty. The Limitation Act 1953, the Limitation Ordinances of Sabah and Sarawak and other related legislation are closely studied to extract the workings of their intricate details.

This book adopts both an analytical and a reform-oriented approach. It brings together statutory provisions, judicial decisions and comparative material to provide a coherent account of Malaysian limitation law as it stands, while also identifying areas where the law produces unjust or inefficient outcomes. Where appropriate, reference is made to developments in other common law jurisdictions to illuminate how alternative approaches might better serve the interests of justice.

This new addition to the Malaysian Litigation Series will undoubtedly provide a contemporary and up-to-date reference to strengthen the armoury of every litigator which is indispensable to practitioners, judges, academics, and students.

Key features:

• Comprehensive coverage of Malaysian limitation law:
  A clear and systematic analysis of the Limitation Act 1953, the Limitation Ordinances of Sabah and Sarawak and related legislation, supported by Malaysian and Commonwealth case law.
• Critical examination of shortcomings:
  Identifies gaps, ambiguities and outdated features in Malaysia's limitation framework that operate unfairly against litigants.
• Reform-oriented perspective:
  Goes beyond stating the law by analysing how and why reform is needed, drawing on comparative developments in other common law jurisdictions.
• Detailed treatment of difficult and emerging areas:
  Including postponement of time, acknowledgment and part-payment, disability, concealment, equitable limitation and the interaction between limitation and procedural law.
• Designed for both students and practitioners:
  Written in a style that is academically rigorous yet accessible, making it suitable for law students, legal academics, practising lawyers and judges.
• A practical research and reference tool:
  Includes statutory extracts, case analysis and commentary to support quick and reliable legal research.
• Advocates a fair and more modern approach to time-barred claims:
  Highlights how the law can better balance certainty with access to justice in Malaysia.

Memories of the journey of a lawyer, legal counsel and judge

Quote from Foreword

“… this autobiography is a must-read not only for what it says but also for what we must infer from between the lines. The author is to be congratulated for the honesty of this work but there is more.”

— From the Foreword by

Dato’ Mahadev Shankar

Retired Court of Appeal Judge

This book traces the life and career of a Malaysian law professional who was born in Kuala Lumpur after the end of the Second World War and lived through the years when an insurrection posed an existential threat to the newly established Federation of Malaya in 1948. A barrister-at-law, a corporate legal counsel and later a judge in Fiji, David Alfred recounts living at the sharp end of the Emergency with his doctor father encountering armed bandits and he himself coming under gun fire and witnessing a dead terrorist.

He was a student in primary school when Malaya became independent in 1957 and a student in secondary school when Malaysia was formed in 1963. He then lived through the Confrontation years. He was a law student in London and saw the setting of the sun on the British Empire. His reflections down memory lane provide a rare view of post-war life in Malaya and personal accounts of the early years of Malaysia.

In an interesting narration of the stories of his life, David Alfred recounts his experiences as a practising advocate in the courts in Malaysia and then as legal counsel in two leading banks in Kuala Lumpur. His legal career culminated with his judicial appointment in Fiji.

This is an account of what it was like to practise Law, to advise on Law and finally to dispense justice according to the Rule of Law. An interesting read for members of the legal community, this book shares insights of the rich history of the legal community in Malaysia and a rare glimpse of judicial life in Fiji.