{"id":428,"date":"2022-01-13T11:20:35","date_gmt":"2022-01-13T11:20:35","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?p=428"},"modified":"2022-03-06T08:18:56","modified_gmt":"2022-03-06T08:18:56","slug":"top-5-tax-cases-in-malaysia-2021","status":"publish","type":"post","link":"https:\/\/www.genesisorigo.com\/zh\/top-5-tax-cases-in-malaysia-2021\/","title":{"rendered":"2021 \u5e74\u9a6c\u6765\u897f\u4e9a 5 \u5927\u7a0e\u52a1\u6848\u4f8b"},"content":{"rendered":"

\"\"<\/p>\n

As an ACCA student, you will have a lot of tax-related areas in your studies and you cannot run away from hearing the word “case laws”. Here are something you might find interesting.<\/p>\n

This article is shared with you from an external publication accessible from TheMalaysian awyer.com with the title of TOP 5 TAX CASES 2021. Excerpts:<\/p>\n

#1: Continental Choice Decision \u2013 Court of Appeal Determination of a Real Property Company<\/strong><\/h3>\n

Grounds by:<\/b> Darryl Goon JCA<\/em><\/h4>\n

(Continental Choice Sdn Bhd & Anor v Ketua Pengarah Hasil Dalam Negeri <\/em>[2021] 4 MLJ 796, CA and grounds of judgment dated 11 May 2021<\/a>)<\/p>\n

Why is the case important?<\/strong><\/p>\n

The main issue was whether real property gains tax (RPGT) is payable upon the disposal of shares in a company whose total tangible assets consist mainly of land. The case dwelled primarily in the construction of revenue legislation and interpreting Paragraph 34A of Schedule 2 of the Real Property Gains Tax Act 1976 (RPGTA).<\/p>\n

In determining a real property company (RPC) under Paragraph 34A of Schedule 2 of the RPGTA, the Court of Appeal held that an RPC is as defined, and not based on the intention or objective of a person who acquired or disposed of shares in such a company. The company turns into an RPC once the defined value of its real property and\/or shares in RPC exceeds 75% of its total tangible assets. The intention and purpose for acquiring the shares in the company are irrelevant.<\/p>\n

To continue reading, … please click [HERE] to the external site.<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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