Taxation and Ethics in Malaysia | 2024

Taxation and Ethics in Malaysia | 2024

Taxation and Ethics in Malaysia is a thought-provoking jurisprudential work that examines the ethical dimensions of taxation in the country. The book offers a comprehensive exploration of Malaysia’s tax framework, beginning with its historical roots and progressing toward the current and future landscape of taxation.

The volume is graced with Forewords by Malaysia’s Prime Minister, YAB Dato’ Seri Anwar Ibrahim, and the Chief Justice of Malaysia, Tun Tengku Maimun Tuan Mat, reflecting its significance and depth.

Why This Book Stands Out:

Co-authored by a legal officer from the Inland Revenue Board of Malaysia (IRBM) and a prominent tax practitioner from Rosli Dahlan Saravana Partnership (RDS), this title provides a balanced academic dialogue between the perspectives of the tax authority and taxpayers. The collaboration results in a nuanced and fair exploration of tax ethics and legal principles.

Key Highlights of Taxation and Ethics in Malaysia:

• In-depth discussions of landmark tax decisions and their jurisprudential impact

• Perspectives drawn from the judiciary, tax authorities, and taxpayer representatives

• Examination of the tension between legislative objectives and stakeholders' interests

• Valuable insights into promoting ethical tax practices, compliance, and equitable economic growth

Who Will Benefit:

This book is an essential resource for:

• Lawyers, accountants, and tax professionals

• Tax agents and IRBM personnel

• Academicians and students in law and taxation

• Policymakers and corporate tax managers

About the Authors of Taxation and Ethics in Malaysia:

Irsyad Tariq, an LLB (Hons) graduate from UiTM, currently serves as Revenue Counsel at IRBM. Actively involved in tax litigation and legislative drafting, he is also the founder of the public-facing newsletter Tax Talk!, where he regularly writes about Malaysia’s evolving tax environment. He is widely acknowledged as a key voice in Malaysian tax commentary.

S. Saravana Kumar is the Head of Tax, SST & Customs at RDS and a seasoned litigator with a strong track record in major tax disputes. Named among Asia’s top 40 lawyers under 40 and one of Malaysia’s top 100 legal professionals, he is known for his sharp legal strategies and professionalism. Formerly an adjunct professor at UNITEN, he also chairs the Taxation & Customs Committee of LAWASIA. Legal 500 has praised him as a standout tax lawyer known for his bold, innovative arguments and approachable demeanor.