Top 5 Tax Cases in Malaysia 2021

Our guest writer, Khong Siong Sie, writes on the top 5 tax cases in Malaysia for the year 2021.

Siong Sie returns with his review of the top 5 tax cases in Malaysia in 2021. This follows the earlier 2020 review of the top 5 tax cases.

The commentary covers the determination of a real property company, release of Bumiputra quota, the director’s liability for tax, personal data protection versus the tax authority, and the solicitor-client privilege versus the tax authority.

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IRB Tax Dawn Raid – How to Deal With It

Guest authors, Siong Sie and Desmond Liew, set out tips on what to do if there is a surprise visit or a dawn raid carried out by the Inland Revenue Board.

The news recently featured the new Tax Investigation Framework 2020 of the Inland Revenue Board of Malaysia (IRB).

The Inland Revenue Board of Malaysia (IRB) actively conducts tax investigations or “raids” on taxpayers. The main purpose of these raids is to deter tax evasion and/or aggressive tax planning with the ultimate aim of enhancing tax compliance. It is not uncommon for the IRB to have obtained a reasonable amount of information – either through its own global intelligence or through informers – prior to conducting a dawn raid on a taxpayer.

Siong Sie and Desmond, set out some tips on what to do if there is such a surprise visit or a dawn raid carried out by IRB. Continue reading

Five Legal Issues on GST at 0%

Khong Siong Sie and Kailash Kalaiarasu highlight the legal nuances behind the “abolishment of GST”.

On 16 May 2018, the government announced that the Goods and Services Tax (“GST”) is to be set at 0%, effective 1 June 2018 (see Goods and Services Tax (Rate of Tax) (Amendment) Order 2018 dated 16 May 2018)


This announcement was followed by a swift execution of the necessary revocation and amendment orders to remove, among others, the now redundant zero-rated supply and relief orders since no GST will be levied.

At first glance, the rakyat may be quick to describe this as the abolishment of GST. From a strictly legal perspective, however, there are greater nuances at play. Whilst economists and political analysts may have their respective takes on this measure, here are 5 points about GST at 0% viewed through a legal lens. Continue reading