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Revenue Law

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All Malaysia Tax Cases 2024
All Malaysia Tax Cases 2024
2025-10-20Choong Kwai Fatt

All Malaysia Tax Cases 2024 (AMTC 2024) reports 42 significant and recent revenue law cases decided by the Special Commissioners of Income Tax (SCIT), the High Court, the Court of Appeal, and the Federal Court of Malaysia. This edition comprises one Federal Court case, 12 Court of Appeal cases, 23 High Court cases, and six SCIT cases.

Each judgment reported is complemented by a concise case summary highlighting the facts and issues, the legal principles involved, the application of the legislation relevant to the issues in contention, and the decision.

Cross-references are made to the reported corresponding cases between the SCIT and the higher appeals. AMTC 2024 includes a wide spectrum of tax laws ranging from income tax, real property gains tax, goods and services tax, and stamp duty.

AMTC 2024 is a must-have case reference for professionals in the tax and accounting field, legal practitioners and tax litigators, policy makers, as well as academics and students pursuing their education in accounting and taxation.

This report should assist with research and enable the proper application and understanding of the current legal tax issues that arise in Malaysia.

Key features:

  • Reports the full judgment as delivered by the SCIT, the High Court, the Court of Appeal and the Federal Court.
  • Each case reported comes with a concise headnote summarising the facts, the issues, and the decision.
  • Subject Index is provided, with key terms to indicate the relevant question of fact or law of the case.

Price:

RM 420.00

Format: Printed Book

All Malaysia Tax Cases (Amtc) 2023
Feature Release
All Malaysia Tax Cases (Amtc) 2023
2024-12-01C.K. Fatt

All Malaysia Tax Cases 2023 (AMTC 2023) reports 44 significant and recent revenue law cases decided by the Special Commissioners of Income Tax (SCIT), the High Court, the Court of Appeal and the Federal Court of Malaysia.

Each judgment reported is complemented by a concise case summary highlighting the facts and issues, the legal principles involved, the application of the legislation relevant to the issues in contention, and the decision.

Cross-references are made to the reported corresponding cases between the SCIT and the higher appeals. AMTC 2023 includes a wide spectrum of tax laws ranging from income tax, real property gains tax, goods and services tax, and stamp duty.

AMTC 2023 is a must-have case reference for professionals in the tax and accounting field, legal practitioners and tax litigators, policy makers, as well as academics and students pursuing their education in accounting and taxation.

This report should assist with research and enable the proper application and understanding of the current legal tax issues that arise in Malaysia.

Key features

  • Reports the full judgment as delivered by the SCIT, the High Court, the Court of Appeal and the Federal Court.
  • Each case reported comes with a concise headnote summarising the facts, the issues, and the decision.
  • Subject Index is provided, with key terms to indicate the relevant question of fact or law of the case.
     

Price:

RM 420.00

Format: Printed Book

All Malaysia Tax Cases (Amtc) 2022
All Malaysia Tax Cases (Amtc) 2022
2024-02-29C.K. Fatt

 About the Book

The All Malaysia Tax Cases (AMTC) 2022 reports revenue law cases decided in Malaysia commencing from the Special Commissioners of Income Tax up to the High Court and the Court of Appeal.
 
It is the first of its kind in attempting to report almost all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention.
 
Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It reports a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax, etc.
 
AMTC is a must-have for those in the tax and accounting field, legal practice as well as academics and students pursuing their education in accounting and tax, as it will help with research and enable the proper application and understanding of the legal issues that arise.
 
Key Features
 
• Reports the full judgment, with a headnote summarising the facts, issues and decision of each case
 
• Cross-references are provided to link decisions at the Sepcial Commissioners and court levels
 
• Subject index is provided with key terms to indicate the relevant question of fact or law of the case

 

Price:

RM 700.00

Format: Printed Book

Taxation of Property Transactions in Malaysia
Feature Release
Taxation of Property Transactions in Malaysia
2023-05-31A. Subramaniam
About the Book
 
Property transactions attract various types of taxes, often involving complex questions. One main question is whether profits made in property transactions are taxable under the Income Tax Act 1967 or the Real Property Gains Tax Act 1976. How will the taxes be assessed when properties are transacted between different parties, or transferred within the taxpayer’s same business? How will transactions involving shares in property companies be treated? How are property transactions by real property companies governed?
 
This concise yet comprehensive book answers these baffling questions and other issues in relation to tax reporting and assessments of property transactions. It provides practical understanding not only on the law but also computation methods involved in taxation associated with the disposal, transfer and conversion of property.
 
The text clarifies the concepts of “trading” and “adventure in the nature of trade”, analysing the principles of law in determining whether a property is an investment or a stock in trade. The book discusses taxation of housing developers and contractors with reference to the guidelines provided in Public Ruling No. 1/2009. The tax liability which may arise from land transactions by land-dealing and money-lender companies is examined. The treatment of income from property rental business and the eligibility for capital allowances are considered. The book also explores taxation issues on timber and sand extracting activities. Thorough analysis of the facts and principles propounded in several significant cases provides better understanding of the complicated issues.
 
Tax professionals, revenue lawyers, accountants, property and business owners as well as tax students and taxpayers in general will benefit from the book as it contains discussions on how to determine the gains and tax liability on the disposition and transfer of property. 
 
Key Features
  • Focused discussion on taxation of property transactions.
  • Detailed explanation on the scope, limits and operation of the concept “adventure in the nature of trade”.
  • Provides essential guidance on whether a property transaction is subject to real property gains tax or income tax.
  • Discusses transfers of property within the taxpayer’s business, taxation of real property companies, and treatment of rent as business income.
  • Case studies highlight important and illustrative points of facts and law.
  • Easy and practical presentation of the text and case studies facilitates quick yet clear understanding.
  • Written by an experienced tax lawyer who is a former Assistant Director of the Inland Revenue Board of Malaysia. 

Price:

RM 160.00

Format: Book & eBook

All Malaysia Tax Cases (Amtc) 2020-2021
All Malaysia Tax Cases (Amtc) 2020-2021
2022-12-30C.K. Fatt

About the Book

 
The All Malaysia Tax Cases (AMTC) 2020-2021 reports important revenue law cases decided in the High Court and the Court of Appeal of Malaysia in 2020 and 2021.
 
AMTC is the first of its kind in attempting to report all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention. Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It includes a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax, etc.
 
AMTC is a must for those in the tax and accounting field, legal practice as well as academics and students pursuing their education in accounting and tax, as it will help with research and enable the proper application and understanding of the legal issues that arise.
 
Key Features
  • Reports the full judgment, with a headnote summarising the facts, issues and decision of each case
  • Subject index is provided with key terms to indicate the relevant question of fact or law of the case
 

 

Price:

RM 420.00

Format: Printed Book

A Practical Guide to Income Tax and Customs Appeals
A Practical Guide to Income Tax and Customs Appeals
2022-07-25A. Subramaniam
About the Book
 
Written by an experienced tax lawyer and a former Assistant Director of Inland Revenue, this book provides a clear and instructive guide on conducting income tax and customs appeals for new tax lawyers, accountants, inland revenue officers and tax agents. The book has been prepared specially in answer to the change in the procedure of tax appeal under the Income Tax (Amendment) Act 2019 effective January 2020.
 
This book deals with the procedure for appeals before the Special Commissioners of Income Tax, the Customs Appeal Tribunal and appeals at the appellate courts (High Court and Court of Appeal). It also discusses the tax returns by individuals and companies and assessments thereof, review of and appeal against decisions by the Director General of Customs and issues surrounding judicial review in revenue cases. Readers will be introduced to and provided valuable guidance on the process to prepare and conduct an income tax appeal and an appeal before the Customs Appeal Tribunal. Further, the points to specifically look at in conducting appeals at the appellate courts will be highlighted.
 
 
Key Features
 
  • Serves as an introductory and practical guide for the conduct of tax appeals.
  • Presents the law and the appeals process in simple terms.
  • Explains the procedure for appeals before the Special Commissioners of Income Tax, the Customs Appeal Tribunal and appeals at the appellate courts (High Court and Court of Appeal).
  • Discusses the basics of tax returns by individuals and companies and assessments thereof.
  • Considers issues on judicial review in a dedicated chapter.  

Price:

RM 150.00

Format: Book & eBook

Istilah Percukaian, Second Edition
Istilah Percukaian, Second Edition
2022-06-27C.K. Fatt
About the Book
 
Correspondence with the Inland Revenue Board (IRB) on any appeal against tax assessments, as well as the compilation of documents in relation to tax appeals to the Special Commissioners of Income Tax (SCIT) and the courts require the use of Bahasa Melayu. The self-assessment system presently in operation with the attendant tax audits and investigations, inevitably involves a wide array of correspondence with the IRB on tax matters. On every occasion, it requires clear and precise explanation and justification of the tax position taken by the taxpayer. Succinct explanation with the accurate use of terminology is the first step on the winning path, enabling issues to be resolved amicably between the IRB and the taxpayer without resorting to the SCIT.
 
Istilah Percukaian provides an easy and complete reference to its users, allowing the accurate use and application of tax terms when handling tax matters. Cross-reference is made between Bahasa Melayu and English terms in two different arrangements, coupled with the grouping of relevant terms drawn from individual provisions of the Income Tax Act 1967. This third arrangement provides quick access to the relevant terms when users work on particular sections of the Act.
 
This handy reference is an essential resource in conducting every tax matter. Since its first publication in 2004, it has been completely revised to include every amendment made by the Finance Acts and the Income Tax (Amendment) Acts to make it a comprehensive reference source.
 
Key Features
  • Provides accurate translation of key taxation terms from the Income Tax Act 1967. 
  • Alternative translations are provided to suit the relevant contexts.
  • Alphabetically arranged English–Bahasa Melayu and Bahasa Melayu–English arrangements for convenient usage and reference.
  • Key terms also presented in section-by-section arrangement.
  • Relevant terms selected and translated by experienced tax expert.
  • Clear layout to facilitate easy reference. 
 

Price:

RM 180.00

Format: Book & eBook