CCS

Entering Employment in Malaysia: A Simple Guide for Employers and Employees

Introduction: Entering into an employment relationship in Malaysia involves a series of considerations, from contract terms to probationary periods and legal requirements. Whether you’re an employer looking to hire or an employee seeking clarity on your rights, understanding the basics is crucial. This article explores the essentials of the employment landscape in Malaysia, offering insights […]

Landmark Ruling: Compulsory Acquisition Compensation Exempt from Income Tax

Introduction: In a historic decision, the Federal Court of Malaysia has ruled that compensation received for properties or land forcefully acquired by the government should not be subject to income tax. This landmark ruling marks the first time a provision of the Income Tax Act has been struck down for violating the Federal Constitution. Let’s […]

Are You an Employee or an Independent Contractor? Understanding the Legal Distinction

In a recent legal battle that made its way to the High Court, a multinational company found itself at the centre of a critical question: Are certain individuals rightfully classified as employees, or should they be considered independent contractors? The outcome of this case has far-reaching implications for the company involved and businesses that engage […]

HASiL Revised Operational Guideline on Special Voluntary Disclosure Programme 2.0

HASiL – Operational Guideline 2/2023 on Special Voluntary Disclosure Programme 2.0 (Amended) dated 22 August 2023 replaces the Guideline on SVDP 2.0 dated 2 June 2023. The key difference between Guideline 2/2023 on Special Voluntary Disclosure Programme 2.0 (Amended) dated 22 August 2023 and the previous Guideline on SVDP 2.0 dated 2 June 2023 is […]