We are a leading tax law firm specialist whereby we represent directors/individual and taxpayer company to deal with LHDN's Officer on the tax issues or to file for judicial review/appeal before the High Court of Malaya

Our services: 

Income Tax Appeal

You receive a tax assessment, whereby you have been imposed by LHDN for a tax penalty of 100% pursuant to section 113(2). You may appeal to reduce the penalty payable as the Director General of Inland Revenue may reduce/remit the penalty payable under the Income Tax Act 1967


contact us at : [email protected] to reduce your tax penalty

 

Expenses Deduction

Do you know that you are able to deduct a business related expenses from from your revenue if it is related to the production of your income?

For example:

(1) Marketing Fee

(2) Employee stock

(3) Travelling/disbursement

(4) Release of bumiputera quota fee/LPHS Consent for low cost house

(5) employee's salary

if you have claim your "expenditure revenue" and LHDN disallow your claim, you can consider to appeal under the basis of "wholly incurred" under section 33 of the Income Tax Act 1967.

contact us at : [email protected]

to appeal against LHDN's decision on not allowing you to deduct your "revenue expenses"

 

Tax Audit & Investigation

If you suddenly receive an official letter from LHDN's Officer to conduct audit on your company/you, there is a possibility that you may have submitted incorrect return or under reported your income taxes.

LHDN Officer will come to your office, to ask for your accounting documentations. Most of the time, the business owner may have lost the documents throughout the times; missing invoices, missing payment voucher and etc.

This is where LHDN may raise best judgment value under section 91(3) against the Company/Individual.

contact us at : [email protected] 

so that our representative can represent you or your company to liaise with LHDN's officer on the audit process

 

Tax Summary Judgment

You receive the notice of assessment from LHDN for undeclared income taxes.

You failed to pay on time, and LHDN file a court action against you in the form of summary judgment.

You will need to engage a lawyer to defend you in the Court to prevent LHDN to get the "Judgment in Default of Appearance". Basically, a Court Order as you fails to appear before the Court to justify your defence.


- MMSB v KPHDN


Contact us to defend your tax proceeding in the Court now at:

[email protected]

 

Set Aside Tax Judgment

LHDN has obtained a tax judgment against you. You realise that the tax judgment obtained against you was irregular.

Irregular Judgment means you did not receive any tax assessment, or the tax assessment may have been send to a wrong address.

You have a legal right to set aside that tax judgment issued against you.


Our lawyer has represented a director to set aside a tax judgment on the basis that the tax assessment was wrongly send to a different registered address of the Company.

- MMSB v KPHDN


contact us at : [email protected] to set aside the tax judgment

 

Composite Tax Assessment

We represent aggrieved tax payer to negotiate for a  composite assessment under section 96A of the Income Tax Act 1967. 

There are times where taxpayer may not be able to provide certain documents as it is lost in the course of time. However, LHDN may give discretion in come to an mutually agreed tax payable via composite assessment.



contact us at : [email protected]

to negotiate for a composite assessment with LHDN 

 

Stamp Duty Appeal

Are you not satisfied with the assessment issued from the STAMP Office on your stamping of document?

You follow the Stamp Act 1949, and you think the agreement will be stamped with RM10? But it turns out the notice of assessment issued was based on Ad Valorem stamp duty?

You can file an appeal against the decision of the Stamp Office (LHDN).


contact us at : [email protected] 

so that we can represent you to file an appeal to the High Court to get a Court Order to cancel the stamp assessment issued.

 

Transfer Pricing Documentation

When you have inter-related companies transaction; ie, loan, provision of services & stocks

You need to have a transfer pricing documentations to record the transaction so that it can be reflected in arm's length

Contact us for preparation of transfer pricing documentation at or for appeal against the decision of LHDN disregarding the method employed under your transfer pricing document:

[email protected]

 

Criminal Tax Investigation /AMLA

The Tax authority has right to investigate you for any criminal activities under Anti Money Laundering Act 2001 ("AMLA").

They want search and seize your assets and thereafter to charge you before the Court for unexplained source of income.

You will need a legal representative to advise you on the legality and documentations that you need to provide to the tax authority.

Under AMLA, you may be subjected to RM5million in fine and imprisonment not exceeding 5 years.


contact us at : [email protected] so that our lawyer can represent you before the Court or Police Station

 

Sales Tax Appeal

We represent aggrieved tax payer to appeal against the sales tax imposed under the Sales Tax Act 2018 and also other relevant subsidiary laws on Sales Tax 2018.

The appeal will have to be filed at the Custom Appeal Tribunal or the Tax Tribunal


contact us at : [email protected]

so that we can represent you to appeal on your aggrieved the sales tax assessment issued.

 

Service Tax Appeal

The Service tax is a single tier tax imposed upon businesses. The Service Tax Act 2018 is an enhance model of the Service Tax Act 1975.

Taxpayer company may have submitted  a wrong figure with their K1 form to the Custom Department. This is where the taxpayer company had committed negligence.

If aggrieved tax payer company is not satisfied with the tax position on service tax imposed by LHDN, you may engaged us to file an appeal before the Custom tribunal or to negotiate with the Royal Custom Department of Malaysia (RCDM).


kindly contact us at : [email protected] 

so that we can represent you to liaise with the Custom Officer, or alternatively to file an appeal for your service tax assessment.

 

Real Property Gains Tax

If you are disposing a land or property, you may think that you are subjected to the payment of RPGT. However, the tax authority, based on their evidences, may subject you to pay for income tax.

This is because you may have involve in trading of land or properties as you have few disposal happens throughout the course of time.

Kindly contact us at:

[email protected]

to appoint us to represent you to appeal on the assessment of income tax, or alternatively we may advise you to file for leave to commence judicial review before the High Court

 

Real Property Company

You may think that your disposal is actually income tax, however, based on Paragraph 34A of the 2nd Schedule of the Real Property Gains Tax Act 1976, your company is deemed to be a Real Property Company (RPC).


contact us at : [email protected] to represent you for RPC matter with LHDN or to file a judicial review/appeal at the Court

 

Witholding Taxes

Any taxpayer that pays royalty or creating any form of payment to overseas company, ie, Facebook, google and etc, may need to withhold a percentage of monies being withholding taxes under section 109B of the Income Tax Act 1967. 

Failure to withhold the taxes may attract tax penalty. Taxpayer company may consult us no the issue of withholding tax, or to engage us to present them to file to negotiate with LHDN or to file judicial review/appeal with the Court. 



contact us at : [email protected]

to negotiate for a composite assessment with LHDN 

 

GST Refund (Repealed)

Goods and Services Act 2014 has been abolished in September 2018. A lot of pre-GST registrars company may need to claim refund of GST paid to the Government under the newly enacted Goods and Services Tax (Repeal) Act 2018.

Company can still claim for input tax and refund via section 8 of the GST (Repeal) Act 2018.


contact us at : [email protected] 

so that we can represent you to file an appeal to the High Court to get a Court Order to cancel the stamp assessment issued.

 

Permanent Establishment

Permanent Establishment or "PE" is important to determine the taxable rate for the entity that you may employ.

This will need to look into the industry policy, share structure, type of companies involved, and the group of companies' involved.

This involve an overall tax planning and policy, to avoid imposition of incorrect tax return under section 113(2) of the ITA 1967.

Contact us for advisory on the setting up of your permanent establishment for business expansion:

[email protected]

 

Capital Allowance

Taxpayer company may want to claim tax deduction on certain expenses so that they can reduce their total taxable revenue at year end. However, there are dispute as certain items may be considered capital allowance.

If it is capital allowance, the taxpayer company may only claim back in the form of allowance, and not the full deduction on the expenses incurred.

If you truly believe the items are revenue expenses, we can appeal to the SCIT or to file judicial review before the High Court.


contact us at : [email protected] so that our lawyer can represent you before the Court or to liaise with LHDN Officer

 

Stay Tax Proceeding

Stay Proceeding is where the taxpayer apply to stay the proceeding brought by the tax authority at the High Court, because the taxpayer genuinely believe that their matter can be settle at the LHDN Branch level or Special Commissioner of Income Tax.

Stay of Proceeding can be filed despite taxpayer has file a Appeal Form to SCIT.


contact us at : [email protected]

so that we can file the stay action to delay the tax proceeding brought by the tax authority.

 

Judicial Review (O.53)

The filling of judicial review is to review the public authority decision that is reviewable by the Court where there is already decided case law on certain tax subject.

For example, if a case law has decided on the deductibility of the marketing fee. 

The taxpayer may file a judicial review to review the deductibility of the the marketing fee before the High Court, as filling an appeal to SCIT or tax tribunal may takes years to be heard.


kindly contact us at : [email protected] 

to file a leave to commence judicial review (JR). JR has to be file at the High Court.

 

Appeal to High Court

You may have a decision decided at the Special Commissioner of Income Tax (SCIT) or Stamp Office, which you disagree.

The appeal against the SCIT's decision has to be filed within 21 days from the date of issuance of the deciding order.


Kindly contact us at:

[email protected]

so that we can file the appeal to the High Court without further delay.

 

Special Commissioner of Income Tax

You have received a notice of assessment and additional notice of assessment, and you disagree with the Income tax raised tax assessment.

You may appeal to the SCIT. In the SCIT, you may need to bring witnesses, and have cross examination, and will need to submit written case laws to support your arguments.


contact us at : [email protected]

to represent you at the SCIT Proceeding.

 

Re-investment allowance

Big corporate players may need to claim for re-investment allowance for investing in their machinery and big sum of capital.

There are public ruling issued by LHDN that governs the "re-investment" of the company's cash in acquiring new capital or "plant".

If LHDN rejected your claim for RA, on the basis that your claim is not a "plant", contact us to appeal no the subject matter.

"Plant" can be anything as long is provides utility to your business.



contact us at : [email protected]

to re-present you on the claim for RA or for advisory on "plant" and "RA"

 

Industrial Building Allowance

if you are running bakery store,  hospital, mall and etc.

You may want to claim for IBA, so that your businesses can expand.

However, you may face with the rejection on your claim for IBA.


contact us at : [email protected] 

so that we can advise you on your claim for Industrial Building Allowance.

 

Tax Incentive

Tax Incentive is awarded to specialised industry.

It is a form of government policy to encourage taxpayer company to grow that particular infant industry, and therefore the government may award government, rebate, grant, tax incentive or even exemption from paying tax up to certain number of years.

The government recognise that a new industry may face a lot of obstacles, and therefore, the government encourage new player to explore the new business industry by giving out tax incentive. 


Contact us for advisory on tax incentive or tax exemption:

[email protected]

 
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