REALIZING the importance of human capital in the Richardian sense the Government is constantly moving in the direction of better protection and remuneration of the workforce.
This is reflected in the Ministerial Orders on Minimum Wages every two years since 2018, the amendments to the Industrial Relations Act 1967 in 2020 and the Employment Act 1955 in 2022.
The amendments to the Employment Act 1955 which initially were to come into effect as of 1st September 2022 is now deferred to 1st January 2023.
Identical and corresponding amendments to the Sabah Labour Ordinance (“SLO”) by Parliament are being awaited
S. Saravana Kumar and Rashmika Krishnamoorthy of Rosli Dahlan Saravana Partnership discuss the law surrounding the taxation of foreign source income in Malaysia.
Seaport”) ruled that
the Inland Revenue Board
(“
IRB”)
Introduction
In the case of
Seaport, the Johor
Bahru High Court allowed a taxpayer s application for
judicial review against the Director General of Inland Revenue
(“
DGIR”).
However, the Johor Bahru High Court did not quash the decision
of the DGIR but instead, granted a prohibitory order to prohibit
the DGIR from taking any steps to enforce its decision against the
taxpayer pending further appeals on the High Court s decision
and/or the determination of the merits of the DGIR s decision
by the Special Commissioners of Income Tax.
Background
The Applicant was appointed by the Johor State Government as the