Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia

The interpretation of the withholding tax (WHT) law has been disputed since the introduction of the law as seen from the legal battle between the taxpayers and the Inland Revenue Board (IRB) and the divergent court decisions on the interpretation of the WHT law. More research on the interpretation s...

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Main Author:	Hazlina, Hussain
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/9035/1/s96217_01.pdf https://etd.uum.edu.my/9035/2/s96217_02.pdf https://etd.uum.edu.my/9035/3/s96217_references.docx
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id	my-uum-etd.9035
record_format	uketd_dc
spelling	my-uum-etd.90352023-04-10T02:12:06Z Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia 2020 Hazlina, Hussain Abdul Manaf, Nor Aziah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. The interpretation of the withholding tax (WHT) law has been disputed since the introduction of the law as seen from the legal battle between the taxpayers and the Inland Revenue Board (IRB) and the divergent court decisions on the interpretation of the WHT law. More research on the interpretation spectrum of the WHT law introduced in 1983 as a consequence of an apex court landmark decision is warranting. The apex court decided that the management fees paid to a company resident in the United Kingdom (UK) were not subject to tax in Malaysia as it had no permanent establishment in Malaysia had caused a significant impact to the Government to collect tax from the non-resident. Hence, this study aims to investigate the interpretation of the WHT law revisited under the Income Tax Act 1967 (ITA 1967). A qualitative approach by adopting action research methodology was utilised in this research. A research action methodology by reporting six major cycles where each cycle consisted of diagnosis, planning, action-taking and evaluating was employed in this research. Data was collected from discussions with the stakeholders of the IRB, judiciary, lawyers and tax agents through focus groups and interviews were recorded, transcribed, and rigorously analysed. The results revealed that prior engagements with the stakeholders assist the Government in making a clear policy and drafting a clear WHT law. This research offers practical contribution whereby the revised WHT law has been passed by the Parliament with no appeal has been lodged to the IRB to date, inferring the improved WHT law is clearer and taxpayers seriously comply with the WHT obligations. 2020 Thesis https://etd.uum.edu.my/9035/ https://etd.uum.edu.my/9035/1/s96217_01.pdf text eng public https://etd.uum.edu.my/9035/2/s96217_02.pdf text eng public https://etd.uum.edu.my/9035/3/s96217_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Manaf, Nor Aziah
topic	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment Hazlina, Hussain Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
description	The interpretation of the withholding tax (WHT) law has been disputed since the introduction of the law as seen from the legal battle between the taxpayers and the Inland Revenue Board (IRB) and the divergent court decisions on the interpretation of the WHT law. More research on the interpretation spectrum of the WHT law introduced in 1983 as a consequence of an apex court landmark decision is warranting. The apex court decided that the management fees paid to a company resident in the United Kingdom (UK) were not subject to tax in Malaysia as it had no permanent establishment in Malaysia had caused a significant impact to the Government to collect tax from the non-resident. Hence, this study aims to investigate the interpretation of the WHT law revisited under the Income Tax Act 1967 (ITA 1967). A qualitative approach by adopting action research methodology was utilised in this research. A research action methodology by reporting six major cycles where each cycle consisted of diagnosis, planning, action-taking and evaluating was employed in this research. Data was collected from discussions with the stakeholders of the IRB, judiciary, lawyers and tax agents through focus groups and interviews were recorded, transcribed, and rigorously analysed. The results revealed that prior engagements with the stakeholders assist the Government in making a clear policy and drafting a clear WHT law. This research offers practical contribution whereby the revised WHT law has been passed by the Parliament with no appeal has been lodged to the IRB to date, inferring the improved WHT law is clearer and taxpayers seriously comply with the WHT obligations.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Hazlina, Hussain
author_facet	Hazlina, Hussain
author_sort	Hazlina, Hussain
title	Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
title_short	Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
title_full	Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
title_fullStr	Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
title_full_unstemmed	Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia
title_sort	interpretation on withholding tax revisited: the case of the inland revenue board of malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2020
url	https://etd.uum.edu.my/9035/1/s96217_01.pdf https://etd.uum.edu.my/9035/2/s96217_02.pdf https://etd.uum.edu.my/9035/3/s96217_references.docx
_version_	1776103708556263424

Interpretation on withholding tax revisited: the case of the inland revenue board of Malaysia

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