All Malaysia Tax Cases 2025 (AMTC 2025) 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 four Federal Court cases, eight Court of Appeal cases, 22 High Court cases and
eight 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 relevant legislation, and the court’s decision.
Cross references are made to the corresponding reported cases between the SCIT and the appellate courts. AMTC 2025 covers a wide spectrum of revenue laws, including income tax, petroleum income tax, real property gains tax, sales tax, service tax, goods and services tax, and stamp duty. This edition also features landmark tax
decisions with significant implications for businesses, tax practitioners and taxpayers.
AMTC 2025 is an indispensable 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 serves as a valuable research tool, promoting a deeper understanding of current tax jurisprudence and supporting the effective application of revenue law 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.
