by DNH (BD) | May 22, 2026 | Tax
Case law summary of BASF Services (M) Sdn Bhd v Pemungut Duti Setem (Case reference: [2010] 4 MLJ 596) This case summary examines a legal dispute between BASF Services (M) Sdn Bhd and the Collector of Stamp Duties regarding the proper assessment of taxes on a property...
by DNH (BD) | May 22, 2026 | Tax
Case law summary of Prima Cahaya Sdn Bhd v. Pemungut Duti Setem (Case Reference: [2024] 8 CLJ 109) This case concerns a legal dispute over whether the market value for stamp duty assessment should be based on a government valuation or the actual transaction price of a...
by DNH (BD) | May 30, 2024 | Tax
The Goods and Services Tax (GST) was a form of value-added tax in Malaysia. Under the GST regime, businesses could claim back the GST paid for business expenses through an input tax credit mechanism. Regulation 46(1) of the GST Regulations allows businesses to claim...
by DNH (BD) | Nov 11, 2023 | Tax
When businesses secure loans to support their operations and growth, the interest paid on these loans is often considered a necessary cost. Are these interest expenses tax-deductible as business expenditures in Malaysia? In this article, we explore the tax...
by DNH (BD) | Mar 1, 2021 | Corporate and Commercial, Tax
Doing Business in Malaysia: Tax Considerations for Foreign Entities With Or Without Physical Presence In Malaysia As a general rule, foreign businesses that wish to venture into the Malaysian market to provide goods or services in Malaysia will need to register their...
by DNH (BD) | Mar 4, 2020 | Dispute Resolution, Tax
In a recent matter, our firm successfully represented a taxpayer in overturning the decision of the Customs Appeal Tribunal. In this case, the taxpayer was a GST registered effective 1 May 2018. However, because of the abolishment of the Goods and Services Tax (“GST”)...
