The All Malaysia Tax Cases (AMTC) 2018 reports revenue law cases decided in Malaysia commencing from the Special Commissioners of Income Tax, up to the High Court, the Court of Appeal and the Federal Court. It is the first of its kind in attempting to report all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention. Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It includes a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax etc.
All Malaysia Tax Cases (AMTC) 2018
RM420.00
Authors: Choong Kwai Fatt
Publisher: Sweet & Maxwell Asia
The All Malaysia Tax Cases (AMTC) 2018 reports revenue law cases decided in Malaysia commencing from the Special Commissioners of Income Tax, up to the High Court, the Court of Appeal and the Federal Court.
| ISBN | 9789672339182 |
|---|---|
| Authors | Choong Kwai Fatt |
| Publisher | Sweet & Maxwell Asia |
| Pub Date | Oct'19 |
| Format | HB |
Customer Reviews
There are no reviews yet.
Only logged in customers who have purchased this product may leave a review.
Related products
-
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
-
TAX APPEALS IN MALAYSIA: LAW AND PROCEDURE
RM300.00…this book will be a most welcome addition to our legal literature on an important aspect of tax law, especially to its practitioners and to the members of the general public … [It] shows great learning and scholarship…”
From the Foreword by
Dato’ Abang Iskandar bin Abang Hashim
Chief Judge of Sabah and SarawakKey Features:
Clear and comprehensive discussion of the law
Reference to extensive range of cases, statutes and other written sources to support and clarify discussion
Practical insights and pointers on actual issues encountered in tax appeals
Coverage of appeals to the Special Commissioners and the courts as well as judicial review applications
Carefully structured contents to aid easy use of the book
Instructive appeal checklists
Forms and precedents
Taxation affects everyone in one way or another. Since the advent of income tax, everyone has been aiming to pay as little tax as possible. All kinds of schemes are thought of. No commercial person in his right sense transacts except on the basis of paying the least amount of tax possible. It is undoubtedly legal for a company to organise its affairs in such a way as to minimise tax. Nevertheless, tax settlement is contentious and many have been brought to the courts by way of appeal for final determination.This book covers topics relevant to any contemporary discussion on tax appeals. The law and practice on this subject have been expertly treated. The law has been considered and analysed in depth, while the treatment of the practical aspects has benefitted from the wide experience of the author in conducting tax appeals. Copious endnotes provide an invaluable source of references for detailed study and further research on the intricacies of handling appeals against tax assessments raised by the tax authorities.
Cases and other sources from Malaysia and other jurisdictions have been analysed and discussed to build an enviable resource from which tax practitioners can draw much valued knowledge to mount cogent arguments in conducting their appeals before the Special Commissioners of Income Tax as well as the courts.
Relevant forms and precedents and helpful checklists presented in the appendices complement the excellent text to provide a complete and comprehensive textbook on the current practice of tax appeals in Malaysia.
Tax Appeals in Malaysia: Law and Procedure is a book which should not be missed by lawyers, judicial officers, tax authorities, revenue counsel, tax advisers, accountants and business owners.
Table of Contents*Tax Appeals
The Special Commissioners of Income Tax
Assessments
Appeals to the Special Commissioners of Income Tax
Appeals to the High Court
Judicial Review
Appeals to the Court of Appeal
Recovery or Collection Appendices -
Spotlight on Malaysian Tax Disputes
RM80.00Author: Chris Toh Pei Roo
Publication Date: Oct 2024
ISBN: 9786297700182
Format: Paperback
Country: Malaysia -
All Malaysia Tax Cases (AMTC) | 2022 (2 Volumes)
RM630.00Author: Dr. Choong Kwai Fatt, PhD
Published: Feb 2024
ISBN: 9786297527581
Format: Hardback (2 Volumes)RM700.00 -
100 WAYS TO SAVE TAX IN MALAYSIA FOR SMEs SECOND EDITION
RM100.00100 Ways to Save Tax in Malaysia for SMEs, 2nd Edition presents clear explanations on key aspects of taxation of small and medium companies in Malaysia with valuable tax-saving ideas to enable businesses to fully use available tax breaks and incentives. This edition provides basic tax information to help owners better understand their tax liabilities and mininise their tax exposure and also supplies practical guidance on how taxpayers can meet compliance requirements so as to stay clear of penalties and tax audits.
Key Features:
- Describes and illustrates the use of the reduced tax rate for SMEs
- Considers tax implications of major business initiatives from the point of view of promoters and investors
- Discusses sales tax and service tax as well as provides guidance on the upcoming goods and services tax
- Contains useful guidance for businesses to ensure compliance under self-assessment
- Fully up-to-date containing new changes brought in by the Finance Act 2014
Easy-to-Understand
- Principles of taxation of SMEs are clearly explained in simple language
- Instructive examples facilitate understanding and assist in tax planning
- Simple Tax Planning Tips summarised at the end of every chapter
- Detailed table of contents and useful cross-references facilitate easy navigation through the text
- Relevant Inland Revenue Public Rulings are reproduced as appendices for easy reference
-
Malaysian Taxation | Fundamentals, 5th Edition
RM210.00Author: Jeremy French
ISBN: 9789839274585
Publication Date: April 2025
Format: Paperback
Country: Malaysia -
Istilah Percukaian, Second Edition
RM180.00The usage of Bahasa Melayu is required for correspondence with the Inland Revenue Board (IRB) on any appeal against tax assessments, as well as the compilation of documentation for tax appeals to the Special Commissioners of Income Tax (SCIT) and the courts. The current self-assessment system, along with the ensuing tax audits and investigations, necessitates a large amount of interaction with the IRB on tax concerns. Every time, a detailed and explicit explanation and justification of the taxpayer’s tax position is required. The first step on the winning path is a concise explanation with precise terminology, allowing concerns to be settled peacefully between the IRB and the taxpayer without turning to the SCIT.
Istilah Percukaian provides its customers with a simple and comprehensive reference, enabling for appropriate usage and application of tax words when dealing with tax concerns. In two separate systems, cross-references between Bahasa Melayu and English phrases are made, along with groupings of pertinent terms extracted from various provisions of the Income Tax Act 1967. When users are working on specific parts of the Act, this third arrangement allows easy access to the relevant terminology.
This handy reference is a must-have for anyone dealing with taxes. It has been extensively amended since its initial publication in 2004 to reflect every alteration made by the Finance Acts and the Income Tax (Amendment) Acts, making it a comprehensive reference source.
Key Features- The Income Tax Act of 1967 is used to provide accurate translations of major tax phrases.
- Alternative translations have been supplied to fit the context.
- For ease of use and reference, English–Bahasa Melayu and Bahasa Melayu–English arrangements are alphabetically sorted.
- Section-by-section organisation of key phrases is also provided.
- An experienced tax expert identified and translated relevant terminology.
- A simple layout makes it easier to find information.
-
ALL MALAYSIA TAX CASES (AMTC) 2020-2021
RM420.00The All Malaysia Tax Cases (AMTC) 2020-2021 reports important revenue law cases decided in the High Court and the Court of Appeal of Malaysia in 2020 and 2021.AMTC is the first of its kind in attempting to report all revenue cases decided in Malaysia, complemented by a complete yet concise case summary of each decision highlighting the legal principles involved, and the application of the legislation relevant to the issues in contention. Wherever applicable, cross-references are made to the corresponding appeal to the higher courts and its final decision. It includes a wide spectrum of tax law ranging from income tax, real property gains tax, investment incentives, stamp duty, Labuan tax, etc.AMTC is a must for those in the tax and accounting field, legal practice as well as academics and students pursuing their education in accounting and tax, as it will help with research and enable the proper application and understanding of the legal issues that arise.Key Features- Reports the full judgment, with a headnote summarising the facts, issues and decision of each case
- Subject index is provided with key terms to indicate the relevant question of fact or law of the case
