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The Malaysian Trade Classification & Customs Duties Order (as at 29.10.23) Including 2024 Budget
RM200.00All Amendments Up To May 2023
10-DIGIT CODE NUMBER
DO YOU KNOW? MAJOR CHANGES BY THE ROYAL MALAYSIAN CUSTOMS, ONLY OCCUR EVERY 5 YEARS THE LAST CHANGE WAS MADE IN APRIL 2017.
PREVIOUSÂ EDITIONÂ ISÂ OUTDATED
CHANGESÂ IN: CODE NUMBERS, IMPORT AND EXPORT DUTIES, SALES TAX, IMPORT AND EXPORT LICENCE, AND EXCISE DUTIES
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A Practical Guide to Income Tax and Customs Appeals
RM150.00Written 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.
Table of Contents
- Introduction
- Tax Returns and Assessments
- Amendment of Tax Returns
- Appeals and the Special Commissioners
- New Procedure of Appeal from the Special Commissioners to the High Court
- Conducting a Case Before the Special Commissioners of Income Tax
- Procedure of Appeal – Stamp Duty
- Appeals at the Appellate Courts
- Customs Appeal Tribunal
- Review by Director-General of Customs
- Appeals to the Customs Appeal Tribunal under the Previous Law – The Case of Starken AAC Sdn Bhd
- Judicial Review
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Customs Offences 4ed
RM263.00The control of goods being moved across the border of Malaysia and passing through the legal landing places is governed by customs law. The imposition and collection of customs duties as well as the exemption from duties are subject to a detailed regime of customs regulations and orders.
The non-compliance with and the evasion of the various customs regulations and orders constitute various offences which are subject to penalties which include fine, imprisonment as well as the seizure and forfeiture of the goods involved. This book gives a clear exposition of the law on customs offences. It discusses the many presumptions that are provided for in the Customs Act 1967 which both prosecution and defence need to know well. Following a coverage of the fundamentals, the central part of the book provides extensive discussion of the various offences and penalties set out in the Act.
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DEALING WITH CUSTOMS ( ADMINISTRATION, APPEALS, DISPUTES AND INVESTIGATIONS ) ( IN GOOD CONDITION )
RM120.00“Written by a team from Baker Tilly, the largest indirect tax practice outside the global practices, this unique book provides a comprehensive guide on how to deal effectively with Customs & Excise. It contains practical advice on how to approach Customs and also gives an indication of what Customs are aiming to achieve when Customs Officers visit or contact a taxpayer.Dealing with Customs & Excise is a ‘must-have’ for accountants, finance directors, solicitors, specialists in VAT and the larger charities.”
