20/02/2025

THURSDAY | FEB 20, 2025

2

Judicial review not apt for tax-related issues: CJ

King successfully undergoes treatment abroad KUALA LUMPUR: His Majesty the King of Malaysia Sultan Ibrahim has successfully undergone conservative treatment for musculoskeletal pain abroad, and is expected to return to Malaysia tomorrow. This was announced in a statement from Istana Negara, shared via the official Facebook page of Sultan Ibrahim Sultan Iskandar. According to the statement, the pain resulted from intensive military training and His Majesty’s active lifestyle in his youth, particularly his passion for polo. “Sultan Ibrahim and Her Majesty Raja Zarith Sofiah, the Queen of Malaysia express their sincere appreciation to all Malaysians who performed hajat prayers for His Majesty’s health.” On Feb 7, Istana Negara said in a statement that His Majesty had travelled abroad for medical treatment. The King was accompanied by Tunku Panglima Johor Tunku Abdul Rahman and Tunku Putera Johor Tunku Abu Bakar. – Bernama Key Asean matters discussed with Brunei Sultan: PM KUALA LUMPUR: The Myanmar crisis, South China Sea disputes and intra-Asean trade were among the topics discussed by Prime Minister Datuk Seri Anwar Ibrahim and the Malaysian Asean chairmanship advisory team during an audience with the Sultan of Brunei Sultan Hassanal Bolkiah at Istana Nurul Iman in Brunei on Tuesday. Former Thai prime minister Thaksin Shinawatra is the head of the advisory team. In a post on his Facebook page, Anwar said they had very engaging discussions with Sultan Hassanal Bolkiah, the most senior Asean leader with a wealth of invaluable experience across a wide spectrum of matters concerning Asean. “About the situation in Myanmar, the view was that while it remains bound by the Five-Point consensus, no effort should be spared to continue the process of engagement with all relevant stakeholders. “We also viewed with concern the rising tide of problems brought on by a thriving illicit economy dominated by the drug trade, alongside human trafficking and widespread scam operations.” Anwar said they also discussed how best to work towards a positive trajectory for a resolution of the Myanmar crisis and to keep all Asean foreign ministers informed. “The view was that the proposed Asean-US Summit under the Asean Foreign Ministers’ Retreat held in Langkawi in January should be followed through expeditiously.” On the South China Sea disputes, he said they concurred that there should be greater multilateral diplomatic progress with the aspiration that the Code of Conduct negotiations should be concluded sooner rather than later. “Substantive focus was given to how best to enhance intra-Asean trade and foster greater economic collaboration, including the imperative of a business-friendly and more effective regulatory framework. “The strategic thrust in this regard is to promote vibrant capital inflow and stimulate more robust intra-regional growth for shared prosperity.” On cryptocurrency, Anwar said they discussed the importance of establishing a proper Blockchain infrastructure and enabling digital accessibility as key prerequisites for healthy and progressive development for the region. – Bernama

former prime minister Datuk Seri Najib Abdul Razak, in which the constitutionality of tax law was challenged. “There, it was alleged that Section 106(3) of the Income Tax Act 1967 was void for the reasons that it usurped judicial power in Article 121(1) of the Federal Constitution, that it does not accord a taxpayer the right to a fair trial, and that it impedes their right of access to justice – both rights being preserved by Article 5(1) of the Federal Constitution. “I think it is fair to say that most people are afraid of the tax authorities. Many, including the common man, are perhaps more afraid of the knock on their door from the tax authority, even more so than the police or other authorities. “This is because when the Inland Revenue Board is involved, it is not just your personal criminal liability and freedom that are at stake, but your entire business records and financial situation, even your money, that is open to question and seizure.” Tengku Maimun emphasised that while tax law is stringent, it must remain bound by legal limits to prevent abuse. “As has been suggested earlier, the courts remain that last bastion of justice that protects the public from legal injustice,” she said.

o ‘Interpretation, application of law remain within domain of courts but matters by way of appeal or otherwise should be raised before Special Commissioner for Income Tax ‘

KUALA LUMPUR: Tax-related issues should be raised before the Special Commissioner for Income Tax (SCIT), not in the courts via judicial review, said Chief Justice Tun Tengku Maimun Tuan Mat. “The courts have constantly upheld the principle that where a matter should be raised before the SCIT whether by way of appeal or otherwise, the matter must be raised before it and not the courts via judicial review.” However, she said when it comes to the interpretation and application of law, these remain within the court’s domain. Tengku Maimun cited the case involving Tenaga Nasional Berhad, in which the central issue was whether electricity could be considered a commodity, and thus entitled to certain tax reliefs. “Such is a question of law requiring judicial interpretation, a matter only the courts can

engage in. The decision of the High Court was affirmed by the Court of Appeal, and the appeal in the Federal Court is pending decision.” She was speaking at the launch of the book Malaysian Tax Law & Principles, authored by lawyers Datuk D.P. Naban, S. Saravana Kumar and Nur Amira Ahmad Azhar, at the Sime Darby Convention Centre on Tuesday. She reminded legal advocates that their roles in tax matters extend beyond their clients’ interest as the precedents they help set impact the wider public, Bernama reported. “So, to the esteemed members of the Bar, whether you appear for the taxpayer or the taxing authority, you must remember that any precedent you help set must not only bring justice to your client but also to the public that expects the highest level of integrity from all those tasked to uphold the rule of law.” Tengku Maimun also referred to the case of

Anwar arrives in Bahrain for official visit MANAMA: Prime Minister Datuk Seri Anwar Ibrahim arrived here early yesterday morning for an official visit to Bahrain at the invitation of Bahrain’s Crown Prince and Prime Minister Salman Hamad Al Khalifa. The aircraft carrying Anwar landed at Bahrain International Airport at 12.45am. Bahraini Ambassador to Malaysia Dr Waleed Khalifa Al Manea. Anwar, who is on his first visit to the country as prime minister, was then escorted from the airport to his accommodation. Throughout the 20-minute journey, the Jalur Gemilang could be seen along the streets, highways and on skyscrapers. Anwar receiving a warm welcome on arrival at the Bahrain International Airport yesterday. – BERNAMAPIC

economic cooperation opportunities. He is also expected to meet with the Grand Imam of Al-Azhar Al-Sharif, Prof Dr Ahmed El-Tayeb as well as engage with the Malaysian diaspora at an event. Anwar is also scheduled to deliver a speech at the Intra-Islamic Dialogue Conference to be attended by 298 scholars from 75 countries. Bahrain, the first Gulf nation to discover oil in 1932, was Malaysia’s ninth-largest trading partner in West Asia last year, while Malaysia ranked as Bahrain’s third-largest trading partner among Asean countries. Bahrain is home to the world’s fourth largest aluminium processing plant, a key export to Malaysia. – Bernama

Anwar, accompanied by Deputy Minister in the Prime Minister’s Department (Religious Affairs) Dr Zulkifli Hasan and senior government officers, was then greeted with a static guard of honour. They were received by Bahraini Foreign Affairs Minister Dr Abdullatif Rashid Al Zayani, Deputy Governor of Muharraq Brig-Gen Jassim Mohammed Al Ghattam, Malaysian Ambassador to Bahrain Shazryll Zahiran and

He is set to hold a courtesy meeting with Crown Prince Salman and have an audience with Bahrain’s King Raja Hamad Isa Al Khalifa, a high honour for Malaysia that reflects the strong bilateral ties between the two nations. Anwar, who is also finance minister, will meet his Bahraini counterpart Shaikh Salman Khalifa Al Khalifa and pay a visit to the Bahrain Economic Development Board to explore