by DNH (BD) | Dec 31, 2025 | Corporate and Commercial
Following the rollout of Phase 1 of the Stamp Duty Self-Assessment System (“STSDS”), duty payers are obliged to submit stamp duty returns and conduct self-assessments of the stamp duty payable for instruments or agreements relating to rentals or leases, general...
by DNH (BD) | Dec 23, 2025 | Employment Law
The Employment Act 1955 (“EA”) prevents employers from deducting from an employee’s wages unless allowed under the EA. A key provision to consider is Section 24, which breaks down the categories of authorised deductions into these broad categories: Deductions which...
![Nike Global Trading BV, Singapore Branch v Pemungut Duti Setem, Malaysia [2025] MLJU 2768](https://dnh.com.my/wp-content/uploads/2025/11/28-Nov-Cover-1080x631.png)
by DNH (BD) | Nov 28, 2025 | Corporate and Commercial
Introduction The Court of Appeal in Nike Global Trading BV, Singapore Branch v Pemungut Duti Setem, Malaysia [2025] MLJU 2768 delivered a landmark decision that provides much-needed clarity on the application of stamp duty to novation agreements. The judgment...
![Significant Impact for Stamp Duty on Loan Agreements [Court of Appeal Decision in Pemungut Duti Setem v Ann Joo Integrated Steel]](https://dnh.com.my/wp-content/uploads/2025/11/26-Nov-Cover-1080x630.png)
by DNH (BD) | Nov 26, 2025 | Corporate and Commercial
The Court of Appeal of Malaysia in Pemungut Duti Setem v Ann Joo Integrated Steel Sdn Bhd [2025] 1 MLJ 141 delivered a landmark judgment considering (i) whether a loan instrument qualifies as an instrument under Item 22(1)(b) of the First Schedule of the Stamp Act...
by DNH (BD) | Nov 21, 2025 | Corporate and Commercial
In Dato’ Sri Andrew Kam Tai Yeow v Grandfoods Sdn Bhd & Anor and other appeals [2025] MLJU 819, the Malaysian Court of Appeal (“COA”) recently considered a specific legal question: whether a director scheduled to retire by rotation under the company’s Articles of...
