Lee Hishammuddin Allen & Gledhill’s Tax, Customs & Trade Practice Group recently contributed to the Malaysian Chapter of Lexology In Depth: Tax Disputes and Litigation 2026. This comprehensive guide features chapters on tax disputes and litigation, exclusively authored by prominent tax lawyers and leading law firms from around the world.

In this year’s Malaysian chapter, Partners Jason Tan Jia Xin and Chris Toh Pei Roo, Senior Associate Jay Fong Jia Sheng and Associate Nathaniel Jagan a/l Arul Ezhilan provide practical insights into Malaysia’s tax disputes and litigation framework. The chapter covers, among others, the “pay first and talk later” principle, procedures for disputing income tax, customs, real property gains tax and stamp duty assessments, judicial review and stay applications, tax penalties and remedies, and the powers and approaches of the tax authorities.

The chapter also discusses recent developments in Malaysian tax jurisprudence, including the recovery of taxes paid under laws declared unconstitutional, procedural fairness in real property gains tax assessments and the stamp duty treatment of novation agreements. It further examines the expected rise in tax disputes following the expansion of self-assessment regimes for real property gains tax and stamp duty, increased audit activity and heightened scrutiny of transfer pricing and related-party transactions.

The chapter can be viewed here.

For any queries, please contact Partners, Jason Tan Jia Xin (tjx@lh-ag.com) and Chris Toh Pei Roo (tpr@lh-ag.com), and Senior Associate, Jay Fong Jia Sheng (fjs@lh-ag.com).

16 June 2026