CCS

“Summer Vacation” is Not Synonymous with “Social Visits”

Ketua Pengarah Hasil Dalam Negeri v. Richard Allen Sonnet & Anor 455 High Court Malaya, Kuala Lumpur The respondents, Richard Allen Sonnet and Patricia Ann Sonnet, husband and wife, entered Malaysia on 1 August 1991. They were teachers contracted with the International School, Kuala Lumpur. Their stay in Malaysia during the relevant basis years are […]

Special Commissioners of Income Tax (SCIT)

The situations in which a taxpayer can appeal include: If taxpayers receive a notice of assessment and disagree with it, they allow appealing; there are two ways for taxpayers to dispute tax assessments by the IRB: The vision of Special Commissioners of Income Tax To be a credible, impartial and competent body in determining income […]

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