Revenue Law
107 cases · January 2022 to June 2026
Overview
Revenue Law appears in 107 reported Malaysia judgments (2022–2026).
In this practice area
Revenue Law collects the disputes between taxpayers and the revenue authorities — the Inland Revenue Board and the Royal Malaysian Customs Department — over the imposition and recovery of tax and duty. The judgments concern income tax, stamp duty, customs and anti-dumping duty, and the procedures by which assessments are challenged.
Income tax is a central subject. Judgments examine the finality of tax assessments, the treatment of double taxation, and the recovery of arrears through a summary claim under section 106 of the Income Tax Act 1967, including a constitutional challenge to that mechanism. The courts describe the Special Commissioners of Income Tax as the judges of fact and set out the purpose of the Act — to facilitate the expeditious collection of revenue and to deter evasion — while applying the principle that ambiguity in a taxing provision is construed in favour of the taxpayer.
Stamp duty and customs form further strands. Judgments consider whether an asset purchase agreement is a conveyance on sale dutiable under section 21 of the Stamp Act 1949, the remission of duty, and the strict construction of a tax exemption, including the single-stage tax principle and the distinction between statutory orders and ministerial exemptions. The legality of anti-dumping duty on imported goods also appears. Judicial review under Order 53 is a common vehicle where a decision of the Director General of Inland Revenue or of Customs is challenged.
The cases sit mainly in the High Court, with a notable proportion reaching the Court of Appeal and the Federal Court on questions of statutory construction. As a whole the area shows how the Malaysian courts mediate between the revenue's duty to collect and the taxpayer's right to be taxed only as the statute permits — construing taxing provisions strictly while giving effect to the collection machinery Parliament enacted.
Case Volume by Year
2 22
3 23
29 24
48 25
25 26
2022–2026
Key Issues & Sub-Topics
Stamp Duty — Asset Purchase Agreement — Telecommunication Towers — Conveyance on Sale — Ad Valorem Duty — Section 21(1), Stamp Act 1949 — Item 32(a), First Schedule — Whether agreement for sale of 16 telecommunication towers and associated assets constituted a “conveyance on sale” — Whether telecommunication towers were “goods, wares or merchandise” within statutory exception — Effect of future completion and transfer of legal title — Applicability of Havi Logistics (M) Sdn Bhd v Pemungut Duti Setem — Whether ad valorem duty chargeable notwithstanding further acts required for completion — Appeal allowed; High Court decision set aside; assessment under Item 32(a) upheld. 1 Goods and Services Tax (GST) — Taxable supply — Supply of services for consideration — Characterisation of commercial relationship — Alleged joint venture — Whether arrangement constituted joint venture or subcontract — Project awarded by Government agency to third party contractor — Payments made by contractor to appellant company — Income recorded in appellant’s general ledger — Absence of formal joint venture agreement, profit-sharing arrangement or loss-sharing mechanism — Whether taxable supply established — Goods and Services Tax Act 2014, ss 4, 9. 1 Goods and Services Tax (GST) — Joint venture — Meaning and legal incidents — Whether use of term “kerjasama” sufficient to establish joint venture — Necessity for common undertaking, mutual agency, profit and loss sharing and community of interest — Whether substance of arrangement rather than label determinative. 1 Goods and Services Tax (GST) — Time of supply — Services performed after commencement of GST regime — Contract awarded before GST implementation date — Whether chargeability determined by date of contract or date services performed — Goods and Services Tax Act 2014, s 11(3). 1 Goods and Services Tax (GST) — Exemption — Ministerial power of exemption — Requirement of written order published in Gazette — Alleged exemption communicated by government department — Whether departmental letter capable of conferring GST exemption — Goods and Services Tax Act 2014, s 56. 1 Goods and Services Tax (GST) — Assessment — Recovery of tax as civil debt — Certificate of Debt — Conclusive evidence of making of assessment — Sufficiency of certificate to support judgment — Whether taxpayer may collaterally challenge merits of assessment in debt recovery proceedings — Goods and Services Tax Act 2014, s 46(4). 1 Goods and Services Tax (GST) — Assessment — Challenge to assessment — Proper avenue for challenge — Administrative review and statutory appeal process — Whether challenge permissible in subsequent civil debt recovery proceedings. 1 Company — GST liability — Directors’ liability — Joint and several liability — Director resigning after taxable periods but before debt recovery proceedings — Whether resignation extinguished accrued liability — Goods and Services Tax Act 2014, s 53(1). 1 Income Tax — Appeal from Special Commissioners of Income Tax — Paragraph 34 Schedule 5 Income Tax Act 1967 — Scope of Appellate Intervention — Question of Law — Findings of Fact and Factual Inference — Call Option — Option Fee — Disposal of Rights — Value-Added Land — Minister of Finance’s Exemption Approval under Section 127(3A) Income Tax Act 1967 — Whether Call Option Fee Exempt — Subsequent Letter dated 08.07.2019 — Section 148 Income Tax Act 1967 — Retrospective Effect — Presumption Against Retrospectivity — Strict Construction of Tax Exemption — Additional Assessment — Penalty under Section 113(2) Income Tax Act 1967 — Appeal dismissed. 1 Assessment of stamp duty -Appeal against the decision of the High Court dated 6 November 2023 in dismissing the Appellant's appeal against the assessment of stamp duty(ad valorem duty) raised by the Respondent — Whether the Novation Agreement is chargeable under subsection 16(1) read together with item 32(a) of the First Schedule of the Stamp Act 1949 — Whether the Novation Agreement extinguished the original obligations(a novation) or transferred a debt(an assignment). 1 Tax exemption — Income Tax (Exemption) (No. 19) Order 2007 [P.U.(A) 417/2007] — Developer in approved node — Whether forfeited deposits, unit cancellation fees and late payment charges fall within scope of exemption — Interpretation of Minister of Finance order — Entitlement to exemption under s.127(3)(b), Income Tax Act 1967 1 Assessment — Notices of Additional Assessment — Validity — Whether issued ultra vires — Burden of proof — Availability of remedy before Special Commissioners of Income Tax — Whether High Court should intervene by certiorari 1 Income tax — Assessment — Appeal against deciding order of Special Commissioners of Income Tax (“SCIT”) in allowing respondent’s appeal and setting aside notices of advance assessment and additional assessment issued by appellant — Exemption of income tax from the respondent's gross income based on the Income Tax (Exemption) (No. 8) Order 2011 (“2011 Order”) 1 Income tax — Assessment — Whether the respondent is entitled to the tax exemption under the 2011 Order— Para 2(1) — Circumstances where individual non-Malaysian citizen is entitled to claim the 50% exemption under para 2(1) — Meaning of “managerial capacity” — Whether there is sufficient evidence to establish that the respondent is the manager in the company — Whether DGIR correct in concluding that the respondent did not qualify for the exemption in the 2011 Order — Whether assessment raised by DGIR in accordance with the 2011 Order — Whether SCIT correct in allowing the appeal made under s 99(1) of the Income Tax Act 1967 (“ITA”) 1
Stamp Duty — Asset Purchase Agreement — Telecommunication Towers — Conveyance on Sale — Ad Valorem Duty — Section 21(1), Stamp Act 1949 — Item 32(a), First Schedule — Whether agreement for sale of 16 telecommunication towers and associated assets constituted a “conveyance on sale” — Whether telecommunication towers were “goods, wares or merchandise” within statutory exception — Effect of future completion and transfer of legal title — Applicability of Havi Logistics (M) Sdn Bhd v Pemungut Duti Setem — Whether ad valorem duty chargeable notwithstanding further acts required for completion — Appeal allowed; High Court decision set aside; assessment under Item 32(a) upheld. 1 case
Goods and Services Tax (GST) — Taxable supply — Supply of services for consideration — Characterisation of commercial relationship — Alleged joint venture — Whether arrangement constituted joint venture or subcontract — Project awarded by Government agency to third party contractor — Payments made by contractor to appellant company — Income recorded in appellant’s general ledger — Absence of formal joint venture agreement, profit-sharing arrangement or loss-sharing mechanism — Whether taxable supply established — Goods and Services Tax Act 2014, ss 4, 9. 1 case
Goods and Services Tax (GST) — Joint venture — Meaning and legal incidents — Whether use of term “kerjasama” sufficient to establish joint venture — Necessity for common undertaking, mutual agency, profit and loss sharing and community of interest — Whether substance of arrangement rather than label determinative. 1 case
Goods and Services Tax (GST) — Time of supply — Services performed after commencement of GST regime — Contract awarded before GST implementation date — Whether chargeability determined by date of contract or date services performed — Goods and Services Tax Act 2014, s 11(3). 1 case
Goods and Services Tax (GST) — Exemption — Ministerial power of exemption — Requirement of written order published in Gazette — Alleged exemption communicated by government department — Whether departmental letter capable of conferring GST exemption — Goods and Services Tax Act 2014, s 56. 1 case
Goods and Services Tax (GST) — Assessment — Recovery of tax as civil debt — Certificate of Debt — Conclusive evidence of making of assessment — Sufficiency of certificate to support judgment — Whether taxpayer may collaterally challenge merits of assessment in debt recovery proceedings — Goods and Services Tax Act 2014, s 46(4). 1 case
Goods and Services Tax (GST) — Assessment — Challenge to assessment — Proper avenue for challenge — Administrative review and statutory appeal process — Whether challenge permissible in subsequent civil debt recovery proceedings. 1 case
Company — GST liability — Directors’ liability — Joint and several liability — Director resigning after taxable periods but before debt recovery proceedings — Whether resignation extinguished accrued liability — Goods and Services Tax Act 2014, s 53(1). 1 case
Income Tax — Appeal from Special Commissioners of Income Tax — Paragraph 34 Schedule 5 Income Tax Act 1967 — Scope of Appellate Intervention — Question of Law — Findings of Fact and Factual Inference — Call Option — Option Fee — Disposal of Rights — Value-Added Land — Minister of Finance’s Exemption Approval under Section 127(3A) Income Tax Act 1967 — Whether Call Option Fee Exempt — Subsequent Letter dated 08.07.2019 — Section 148 Income Tax Act 1967 — Retrospective Effect — Presumption Against Retrospectivity — Strict Construction of Tax Exemption — Additional Assessment — Penalty under Section 113(2) Income Tax Act 1967 — Appeal dismissed. 1 case
Assessment of stamp duty -Appeal against the decision of the High Court dated 6 November 2023 in dismissing the Appellant's appeal against the assessment of stamp duty(ad valorem duty) raised by the Respondent — Whether the Novation Agreement is chargeable under subsection 16(1) read together with item 32(a) of the First Schedule of the Stamp Act 1949 — Whether the Novation Agreement extinguished the original obligations(a novation) or transferred a debt(an assignment). 1 case
Tax exemption — Income Tax (Exemption) (No. 19) Order 2007 [P.U.(A) 417/2007] — Developer in approved node — Whether forfeited deposits, unit cancellation fees and late payment charges fall within scope of exemption — Interpretation of Minister of Finance order — Entitlement to exemption under s.127(3)(b), Income Tax Act 1967 1 case
Assessment — Notices of Additional Assessment — Validity — Whether issued ultra vires — Burden of proof — Availability of remedy before Special Commissioners of Income Tax — Whether High Court should intervene by certiorari 1 case
Income tax — Assessment — Appeal against deciding order of Special Commissioners of Income Tax (“SCIT”) in allowing respondent’s appeal and setting aside notices of advance assessment and additional assessment issued by appellant — Exemption of income tax from the respondent's gross income based on the Income Tax (Exemption) (No. 8) Order 2011 (“2011 Order”) 1 case
Income tax — Assessment — Whether the respondent is entitled to the tax exemption under the 2011 Order— Para 2(1) — Circumstances where individual non-Malaysian citizen is entitled to claim the 50% exemption under para 2(1) — Meaning of “managerial capacity” — Whether there is sufficient evidence to establish that the respondent is the manager in the company — Whether DGIR correct in concluding that the respondent did not qualify for the exemption in the 2011 Order — Whether assessment raised by DGIR in accordance with the 2011 Order — Whether SCIT correct in allowing the appeal made under s 99(1) of the Income Tax Act 1967 (“ITA”) 1 case
Key Statutes
Income Tax Act 1967
cited in 31 cases Rules of Court 2012
cited in 16 cases Stamp Act 1949 (Cap 378)
cited in 10 cases Customs Act 1967 (Cap 235)
cited in 9 cases Federal Constitution
cited in 8 cases Evidence Act 1950 (Cap 56)
cited in 7 cases National Land Code (Cap 828)
cited in 4 cases Courts of Judicature Act 1964 (Cap 91)
cited in 4 cases Interpretation Act
cited in 3 cases Goods and Services Tax Act 2014
cited in 3 cases Evidence Act
cited in 2 cases Limitation Act 1953 (Cap 254)
cited in 2 cases GST Act
cited in 2 cases Companies Act 2016 (Cap 777)
cited in 2 cases Stamp Act
cited in 2 cases Court Distribution
Key People & Firms
Top Judges
Amarjeet Singh a/l Serjit Singh 20 Azhahari Kamal bin Ramli 6 Lim Chong Fong 6 Alice Loke Yee Ching 6 Mohd Nazlan bin Mohd Ghazali 5 Choo Kah Sing 5 S. Nantha Balan a/l E.s. Moorthy 5 Ahmad Kamal bin Md. Shahid 5 Mariana binti Haji Yahya 5 Rhodzariah binti Bujang 4 Abu Bakar bin Jais 4 Azimah binti Omar 4 John Lee Kien How @ Mohammad Johan Lee 4 Hayatul Akmal binti Abdul Aziz 4 Aliza binti Sulaiman 4
Top Firms
Lembaga Hasil Dalam Negeri 21 Rosli Dahlan Saravana Partnership 11 Inland Revenue Board 5 Shearn Delamore & Co. 4 Jabatan Peguam Negara 4 Xavier & Koh Partnership 4 Attorney General's Chambers 4 Lee Hishammuddin Allen & Gledhill 4 Zulpadli & Edham 3 Lembaga Hasil Dalam Negeri Malaysia 3 Lembaga Hasil Dalam Negeri (LHDN) 3 Shafee & Co. 3 J R Ravendren & Associates 2 Inland Revenue Board of Malaysia 2 B H Lawrance & Co 2
Top Lawyers
S. Saravana Kumar 10 Anand Raj 4 Dato' Nitin Nadkarni 4 Surani binti Che Ismail 4 Chris Toh Pei Roo 4 Foong Pui Chi 3 Nurhafizza Azizan 3 Ng Wee Li 3 Malik Imtiaz Ahmed 3 Wong Min Yen 3 Ahmad Edham Abdulwani 3 Othman Mohd Munzeer 3 Abdullah Az-Zubayr 3 Kenneth Koh Zhong Wey 3 Afiq Iskandar B. Aziz 3
How many Revenue Law cases are reported in Malaysia courts?
107 reported Malaysia judgments (2022–2026) involve Revenue Law.
What taxes and duties does Revenue Law cover?
The area covers income tax under the Income Tax Act 1967, stamp duty under the Stamp Act 1949, customs and anti-dumping duty, and the procedures by which assessments are challenged, often through judicial review under Order 53 of a decision of the Inland Revenue Board or Customs.
How do the courts construe taxing provisions?
The judgments apply the principle that a taxing statute is construed strictly and that ambiguity is resolved in favour of the taxpayer, while recognising that the purpose of the legislation is the expeditious collection of revenue and the deterrence of evasion. The Special Commissioners of Income Tax are treated as the judges of fact.
What stamp-duty questions recur?
The collection considers whether an asset purchase agreement is a conveyance on sale dutiable under section 21 of the Stamp Act 1949, the remission of duty, and the strict construction of exemptions, including the distinction between a statutory order and a ministerial exemption.
Cases
Page 2 of 5ba-24-3-01-2025
NEPTUNE METAL TRADING v 1. ) WAN ISMAIL AFIQ BIN WAN NOR AZMI 2. ) ZULHILMI BIN MOHAMAD 3. ) Pengarah Operasi Penguatkuasaan Zon Tengah, Unit III 4. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 5. ) Kerajaan Malaysia
28 December 2025
MYHC
ja-21ncvc-6-05-2025
Kerajaan Malaysia v R SURESH A/L RAMU
21 December 2025
MYHC
wa-25-318-10-2023
1. ) JASA MERIN (MALAYSIA) SDN. BHD. 2. ) JM GLOBAL 3 (LABUAN) PLC 3. ) JM GLOBAL 4 (LABUAN) PLC v 1. ) PEMUNGUT DUTI SETEM 2. ) KEMENTERIAN KEWANGAN MALAYSIA
11 December 2025
MYHC
ba-28pw-267-10-2024
1. ) LOKASI CANGGIH SDN BHD 2. ) LIM CHEE TAT v TEE GUAN PIAN
8 December 2025
MYHC
wa-14-15-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
wa-14-16-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
wa-14-17-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
ka-22ncvc-18-04-2022
EMI SUHARDI BIN MOHD FADZIL v 1. ) ZAINAP BINTI ABU 2. ) PENGHUNI-PENGHUNI YANG TIDAK DIKENALI YANG MENDUDUKI SEBAHAGIAN TANAH YANG TERKANDUNG DI BAWAH GM 57,LOT 1915, MUKIM BUKIT LADA, DAERAH POKOK SENA,KEDAH DAN SEBUAH RUMAH YANG BERALAMAT DI NO.31, KAMPUNG BUKIT LADA, JALAN KAMPUNG PALAS, 06400 POKOK SENA, KEDAH PIHAK KETIGA Shaffie Bin Md Hassan
11 November 2025
MYHC
wa-22ncc-749-10-2023
GT NELSON REALTY SDN. BHD. v 1. ) EVERHALL (M) SDN. BHD. 2. ) MAGNA PRIMA BERHAD
9 November 2025
MYHC
p-01a-422-06-2024
1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v HA PACK INDUSTRY SDN BHD
6 November 2025
MYCOA
p-01a-423-06-2024
HA PACK INDUSTRY SDN BHD v 1. ) Menteri Kewangan Malaysia 2. ) KETUA PENGARAH KASTAM, JABATAN KASTAM DIRAJA MALAYSIA
6 November 2025
MYCOA
ba-24ncvc-981-05-2025
Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM
3 November 2025
MYHC
wa-29ncc-80-01-2023
PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN SAYYID SHAH BIN ABDULLAH
2 November 2025
MYHC
wa-25-113-05-2025
KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) v 1. ) Lembaga Hasil Dalam Negeri (LHDN) 2. ) Jabatan Peguam Negara
30 October 2025
MYHC
wa-14-8-04-2023
Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN
29 October 2025
MYHC
w-01a-685-12-2023
Ketua Pengarah Hasil Dalam Negeri v DATUK OH CHONG PENG
8 October 2025
MYCOA
pa-25-55-10-2024
St.Jude Medical International Holding S.A.R.L. v Lembaga Hasil Dalam Negeri (LHDN)
6 October 2025
MYHC
wa-24-84-11-2023
MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM
24 September 2025
MYHC
b-01a-666-12-2023
MULTI-PURPOSE CREDIT SDN BHD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI
22 September 2025
MYCOA
ja-12ancvc-14-06-2024
SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) v Kerajaan Malaysia
9 September 2025
MYHC
w-01a-623-11-2023
NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM
2 September 2025
MYCOA
ka-14-1-03-2024
WONG YUNG CHUN v Ketua Pengarah Hasil Dalam Negeri
27 August 2025
MYHC
p-01a-362-05-2024
KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v HOWE KEAT SDN BHD
12 August 2025
MYCOA
ka-12ancvc-1-08-2024
MUHAMAD SAMSUL NIZAM BIN SOHHIMI v NINJA LOGISTICS SDN. BHD.
30 July 2025
MYHC
b-01ncvca-388-06-2024
TAN NYOK CHIN v PEMUNGUT DUTI SETEM
28 July 2025
MYCOA