The Malaysian taxation system has gradually moved towards the self-assessment regime, whereby the taxpayers are given the onerous responsibility of understanding the Income Tax Act 1967 in order to correctly compute their income tax payable. The Act is very technical in nature and even poses difficulties to professionals. In order to grasp the technical issues within the Act, it is important to understand the tax cases decided in Malaysia as the Malaysian legal system relies heavily on precedents.rnrnLeading Cases on Malaysian Income Tax is a compilation of the leading cases decided from 1990 to 2002. It sets the background of the tax issues, analyses and dissects the cases with commentaries to help the taxpayers to fully understand the contemporary tax issues of the Income Tax Act 1967.
