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ISBN-9789672919872-print-book-proview-ebook
ISBN-9789672919872-print-book-proview-ebook
ISBN-9789672919872-print-book-proview-ebook

Book & eBook

Tax Appeals in Malaysia: Law and Procedure

Author :

A. C. P. Hui

Publication Date:2021-10-08

Quantity

RM 300.00

ISBN:

9789672919872

jurisdiction:

Malaysia

 "...this book will be a most welcome addition to our legal literature on an important aspect of tax law, especially to its practitioners and to the members of the general public ... [It] shows great learning and scholarship..."

From the Foreword by
Dato' Abang Iskandar bin Abang Hashim
Chief Judge of Sabah and Sarawak
 

Key Features:

  • Clear and comprehensive discussion of the law
  • Reference to extensive range of cases, statutes and other written sources to support and clarify discussion
  • Practical insights and pointers on actual issues encountered in tax appeals
  • Coverage of appeals to the Special Commissioners and the courts as well as judicial review applications
  • Carefully structured contents to aid easy use of the book
  • Instructive appeal checklists
  • Forms and precedents

Taxation affects everyone in one way or another. Since the advent of income tax, everyone has been aiming to pay as little tax as possible. All kinds of schemes are thought of. No commercial person in his right sense transacts except on the basis of paying the least amount of tax possible. It is undoubtedly legal for a company to organise its affairs in such a way as to minimise tax. Nevertheless, tax settlement is contentious and many have been brought to the courts by way of appeal for final determination.

This book covers topics relevant to any contemporary discussion on tax appeals. The law and practice on this subject have been expertly treated. The law has been considered and analysed in depth, while the treatment of the practical aspects has benefitted from the wide experience of the author in conducting tax appeals. Copious endnotes provide an invaluable source of references for detailed study and further research on the intricacies of handling appeals against tax assessments raised by the tax authorities.

Cases and other sources from Malaysia and other jurisdictions have been analysed and discussed to build an enviable resource from which tax practitioners can draw much valued knowledge to mount cogent arguments in conducting their appeals before the Special Commissioners of Income Tax as well as the courts.

Relevant forms and precedents and helpful checklists presented in the appendices complement the excellent text to provide a complete and comprehensive textbook on the current practice of tax appeals in Malaysia.

Tax Appeals in Malaysia: Law and Procedure is a book which should not be missed by lawyers, judicial officers, tax authorities, revenue counsel, tax advisers, accountants and business owners.

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