Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Double taxation

Legal area

Court

5 Nov 2024

Ketua Pengarah Hasil Dalam Negeri KIND ACTION (M) SDN BHD AMICUS CURIE BAR MALAYSIA

Citation

01(f)-18-05/2024(J) (Mahkamah Persekutuan)
Court

f
Case number

01(f)-18-05/2024(J) (Mahkamah Persekutuan)

The Federal Court upheld the Court of Appeal: RPGTA assessments and certificates of clearance that became final and conclusive under s20 RPGTA cannot be left in place while the Revenue later issues ITA assessments for the same transactions without first discharging or revoking the RPGTA assessments; doing so results in illegality and effectively double taxation. The Revenue is estopped by legitimate expectation arising from repeated RPGTA clearances; judicial review was appropriate and the High Court erred in treating SCIT as the sole forum here.
5 Nov 2024

Ketua Pengarah Hasil Dalam Negeri KIND ACTION (M) SDN BHD AMICUS CURIE BAR MALAYSIA

Citation

01(f)-18-05/2024(J) (Mahkamah Persekutuan)
Court

f
Case number

01(f)-18-05/2024(J) (Mahkamah Persekutuan)

Because the Director General accepted the RPGT returns and issued a certificate of clearance and no appeal was filed, the RPGT assessments became final and conclusive under s.20(1) RPGTA; therefore estoppel in pais and legitimate expectation barred the appellant from imposing additional income tax under the ITA, and the respondent was entitled to seek judicial review in the High Court without first pursuing the Special Commissioners of Income Tax; appeal dismissed.