Launch of ‘Tax Appeals in Malaysia’ hailed as very timely

(From left) Uggah, Awang Iskandar, Chew and Girish pose at the launch of the book. – Photo by Muhammad Rais Sanusi

KUCHING (June 16): The launch of ‘Tax Appeals in Malaysia: Law and Practice’ written by Dr Andrew Chew Peng Hui is described as very timely as the last book on a similar subject was published decades ago.

The book, which was launched by the Chief Judge of Sabah and Sarawak Tan Sri Dato Abang Iskandar Abang Hashim yesterday, has eight chapters and is available in hardcover and eBook.

Abang Iskandar noted that the last such book by James Loh, a special commisioner of Income Tax, was published in the 1970s or 1980s.

He said it might have been useful then but the law on the subject matter has developed by leaps and bounds in the half century since.

“The book seeks to cover topics that are germane in any current or contemporary discussion on tax appeal,” he added during the launch at a hotel here.

He also highlighted that the case-based approach adopted by the author is spot on and useful, as the relevant facts of the cases that were discussed have been reproduced so as to enable the reader to better appreciate the issues raised by the litigating parties coupled with the court’s approach to and decisions on those issues.

Meanwhile, Chew said that the book also discussed the leave granted by the Federal Court recently to challenge the constitutionality of Section 106(3) of the Income Tax Act 1967.

The author expressed his belief that the rule of law is very much alive in Malaysia.

Earlier, Thomson Reuters/Sweet & Maxwell Malaysia country head Girish Kamat revealed that the book though published late last year had the physical launching postponed due to the pandemic restrictions.

He said the book is a must read for lawyers, judicial officers, tax authorities, revenue counsel, tax advisers, accountants and business owners.

“Income tax is an integral part of life for everyone around the world. As is often said, ‘Two things in life are unavoidable, death and taxes, but at least death only happens once.’ Whether it’s an individual or company, everyone tries to minimise tax liabiity by using legal means.”

“The conflict arises when tax avoidance is deemed as tax evasion by the tax authorities,” he added.

According to him, Malaysian tax law is considered and analysed in-depth in the book with ample end-notes which serve as an invaluable source of reference for detailed study and further research on the intricacies of handling appeals against tax assessments raised by the tax authorities.

He believes the book will help lawyers and tax practitioners by providing much valued knowledge to mount logical and convincing arguments in pursuing their appeals before the Special Commissioners of Income Tax as well as the courts.

Also present at the book launch was Deputy Premier of Sarawak Datuk Amar Douglas Uggah Embas.

from Borneo Post Online https://bit.ly/3HqnQPG
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