24 Mar 2023
A-Tech Goldsmith Sdn. Bhd. 1. ) Tribunal Rayuan Kastam 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- PA-16A-1-03/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-16A-1-03/2022 (Mahkamah Tinggi)
The High Court held that ATMS relief under s.72 requires the foreign principal to be registered via TAP and approved specifically for that principal; the agency concept in s.65 does not override or extend the registration requirement in s.72; accordingly the Tribunal and Customs were correct to treat the value-added work for unregistered entities as taxable and the plaintiff's appeal was dismissed.