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Malaysia Joins the Madrid System

Malaysia joined the Madrid System as its 106th member on 27th September 2019, when the Government of Malaysia deposited its instrument of accession to the Madrid Protocol with the Director General of the World Intellectual Property Organization (WIPO).  The Madrid Protocol will come into force in Malaysia on 27th December 2019, if the new Trademarks … Read more

Treatment of Disbursements and Reimbursements for Service Tax Purposes

The Royal Malaysian Customs Department recently released Minutes of Meeting No. 1/2018 of the Technical Committee on Sales Tax and Service Tax Implementation Issues.  One of the issues raised at the meeting was the taxability of disbursements and reimbursements.  Service tax is charged and levied by reference to the value of taxable service. The Royal … Read more

The Issue of Degree of Control in Contracts for Services of Independent Contractors.

The issue of the degree of control exercised on an independent contractor was recently considered by the Industrial Court in the case of Noor Asilah Binti Abdull Rahman v Columbia Asia Sdn Bhd (Award No. 2019/2019).   The Claimant, Noor Asilah binti Abdull Rahman had entered into a Resident Consultant Agreement (“Consultant Agreement”) with Columbia … Read more

Inland Revenue Board Issues Guidelines On Taxation of Electronic Commerce Transactions

The Inland Revenue Board recently uploaded its revised Guidelines on Taxation of Electronic Commerce Transactions on its website.  The Guidelines can be downloaded here. As there are currently no specific provisions under the Income Tax Act, 1967 governing taxation of electronic commerce transactions, the Inland Revenue Board seeks to provide some guidance on the income … Read more