Malaysia Case Law: Decisions & Judgments

Topic

Real property gains tax (rpgt)

Legal area

Court

26 Jan 2026

St.Jude Medical International Holding S.A.R.L. Lembaga Hasil Dalam Negeri (LHDN)

Citation

PA-25-55-10/2024 (Mahkamah Tinggi)
Court

High Court
Case number

PA-25-55-10/2024 (Mahkamah Tinggi)

The High Court allowed the stay pending disposal of the appeal because the Applicant established special circumstances: the RPGT assessment and penalties of approximately RM1.6 billion are exceptionally large and would cause irreparable financial, operational and reputational harm; documented refund delays and absence of interest would render an eventual successful appeal nugatory; the balance of convenience favoured preservation of the status quo; and statutory provisions (ss 21, 21C, 23) do not oust the court’s power to grant a stay in such circumstances.
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.
22 Aug 2022

CAROTECH BERHAD (Penerima dan Pengurus dilantik) (Dalam Likuidasi) 1. ) Kerajaan Malaysia 2. ) Ketua Pengarah Hasil Dalam Negeri

Citation

AA-28PW-2-01/2022 (Mahkamah Tinggi)
Court

High Court
Case number

AA-28PW-2-01/2022 (Mahkamah Tinggi)

RPGT arising from the disposal of company property in winding up is a federal tax treated as an unsecured debt and, because ss 434 and 527 CA 2016 bind the Government, the special priority regime in s527 governs payment order; secured creditor Malayan Banking Berhad therefore has priority over the RPGT claim and the RM1,415,090.40 paid under protest must be refunded and applied to the secured debt.
1 Mar 2021

1. ) 1. Continental Choice Sdn Bhd 2. CB Ventures Sdn Bhd 2. ) Ketua Pengarah Hasi Dalam Negeri 1. ) Ketua Pengarah Hasil Dalam Negeri 2. ) 1. Continental Choice Sdn Bhd 2. CB Ventures Sdn Bhd

Citation

W-01(A)-275-04/2018 (Mahkamah Rayuan)
Court

A
Case number

W-01(A)-275-04/2018 (Mahkamah Rayuan)

Paragraph 34A Schedule 2 RPGTA unambiguously defines a 'real property company' where defined value of real property and/or shares equals at least 75% of total tangible assets and deems acquisition/disposal of shares in such a company to be acquisition/disposal of a chargeable asset; Bioford met that statutory test (real property >75% of tangible assets) and paragraph 34A applies irrespective of the company's business purpose or shareholders' intention, therefore RPGT is payable on the gains from disposal of the Bioford shares.
12 May 2020

SIN HAI ESTATE BHD ; LIM JIT KIM @ LIM TIAN JEE & 18 OTHERS SING LIAN SDN BHD ; GOH SIEW KOON @ ENG SING KUAN & 3 OTHERS

Citation

WA-28PW-499-11/2018 (Mahkamah Tinggi)
Court

High Court
Case number

WA-28PW-499-11/2018 (Mahkamah Tinggi)

Enc.380 (liquidator's cash distribution) was dismissed and Enc.1 (distribution in specie of Sing Lian shares to Sin Hai contributories) was allowed because: (a) res judicata did not apply as the earlier dismissal was for an incomplete proposal and did not decide the substantive issue; (b) a distribution in specie in a solvent winding up does not amount to prohibited financial assistance under s.67(1) nor is it necessarily void under s.223/s.233 where the winding‑up courts sanction the transfers; (c) contributories' wishes (majority by value) are material and must be given regard by the liquid…
28 Feb 2020

LIM JIT KIM @ LIM TIAN JEE TAN YIAN PING GOH SIEW KOON @ ENG SING KUAN TEY LIONG SENG

Citation

WA-28PW-499-11/2018 (Mahkamah Tinggi)
Court

High Court
Case number

WA-28PW-499-11/2018 (Mahkamah Tinggi)

Enc.380 (liquidator's cash distribution proposal) is dismissed because it fails to resolve cross‑shareholdings, perpetuates circular distributions and escalating costs, and the withdrawn NCD meant the cash proposal was inadequately particularized; Enc.1 (distribution in specie of Sing Lian shares held by Sin Hai) is allowed because res judicata did not apply to the later complete proposal, a distribution in specie in a solvent winding up is permissible and does not constitute prohibited financial assistance under s67(1) nor necessarily contravene s223/233 provided appropriate court sanction i…

Malaysia Case Law

St.Jude Medical International Holding S.A.R.L. Lembaga Hasil Dalam Negeri (LHDN)

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

CAROTECH BERHAD (Penerima dan Pengurus dilantik) (Dalam Likuidasi) 1. ) Kerajaan Malaysia 2. ) Ketua Pengarah Hasil Dalam Negeri

1. ) 1. Continental Choice Sdn Bhd 2. CB Ventures Sdn Bhd 2. ) Ketua Pengarah Hasi Dalam Negeri 1. ) Ketua Pengarah Hasil Dalam Negeri 2. ) 1. Continental Choice Sdn Bhd 2. CB Ventures Sdn Bhd

SIN HAI ESTATE BHD ; LIM JIT KIM @ LIM TIAN JEE & 18 OTHERS SING LIAN SDN BHD ; GOH SIEW KOON @ ENG SING KUAN & 3 OTHERS

LIM JIT KIM @ LIM TIAN JEE TAN YIAN PING GOH SIEW KOON @ ENG SING KUAN TEY LIONG SENG