...Parliament or State Assemblies and which is not found in the written Federal and State Constitutions. Unwritten law is found in cases decided by the courts, local customs, etc. Unwritten law comprises of the following. * English law The common law of England does apply in Malaysia. However, not all of England’s common law forms part of Malaysian Law. Section 3 (1) of the Civil Law Act 1956 ( Revised 1972) provides that, in Peninsular Malaysia, the courts shall apply the common law of England as well as equity as administered in England on April 1956. In the states of Sabah and Sarawak, the common law of England and the rules of equity together with the statutes of general application shall be applied However, the application of the English law throughout Malaysia is subject to two limitations: a) It is applied only in the absence of local statutes on the particular subjects. Local law takes precedence over English law as the latter is meant to fill the gaps (lacuna) in the local system. b) Only that part of the English law is suited to local circumstances will be applied. The provision to Section 3(1) of the Civil Law Act, 1956 is authority for this. It states at the common law, rules of equity and statutes of general application shall be applied so far only as the circumstances of the States of Malaysia and their respective inhabitants permit, and subject to such qualifications as local circumstances render necessary. The reason for this provision is that, in a nation...
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...The Malaysia Goods and Services Tax (GST) Royal Malaysian Customs Department (2013) state that the government does implement the GST is because the existing consumption sales tax is unsatisfactory. There are also a reduction in the rate other taxes is sought. The existing tax system has not kept pace with the development of the economy. This is because they want to avoid tax cascading, multiple taxation and transfer pricing bias (Ministry of Finance Malaysia, 2014). Next, when they want to enhance tax compliance as well as to reduce tax avoidance and tax evasion, they have to avoid the issue of transfer pricing and value shifting. Then, they want to implement self-policing, lessen the bureaucratic red tape(Ministry of Finance Malaysia, 2014). Moreover, they want to lower the administrative cost and to enhance Malaysia’s competitiveness and to improve efficiency, Prices of Malaysian exports will become more competitive on the global stage as no GST is imposed on exported goods and services, while GST incurred on inputs can be recovered along the supplies chain. This will strengthen our export industry, helping the country progress even further (Ministry of Finance Malaysia, 2014). Thus, the GST will enhance the capability, effectiveness and transparency of tax administration and management. In addition, it will help the government find new sources of revenue. Malaysia Goods and Services Tax (GST) Royal Malaysian Customs Department 2013, Why GST?, Malaysia Goods and...
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...Courts and the local customs, which is otherwise known as common law. The unwritten law mainly comprised of the English law, judicial decisions and custom law. English law forms part of the laws in Malaysia. English Law can be divided into two which are the English Commercial Law and English Land Law. In section 5(1) of the Civil Law Act 1956 provides that The English Commercial Law is applicable in Peninsular Malaysia except Penang and Malacca as it stood on 7 April 1956 in the absence of local legislation. On the other hand, Section 5(2) of the same act, applies in Penang, Malacca, Sabah and Sarawak as the law administered in these states will be the same as law administered in England, in the like case at corresponding period. As for the English Land Law, none of the English Land Law concerning the tenure, conveyance, assurance of or succession to any immovable property or any estate, right or interest therein applies in Malaysia. In Malaysia, National Land Code is the law that governs the land matters. There is no any allowance for English land law, except in so far the National Land Code might expressly provide. Approaching the judicial decision, judges do not decide arbitrarily. Instead, they are bound to follow certain accepted principles known as precedents. The system of binding judicial precedent is called stare decisis. It is created by the English judges and introduced into Malaysia upon colonization. Customs of the local inhabitants in Malaysia are also a source...
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...a) Sources of law is the authority from which the law derives their forces. It also can define as legal rules that make up the laws in Malaysia. The sources of law in Malaysia can be divided into two types, which are written laws and unwritten laws. Written law is the law that has been enacted by the legislature or constitutions while unwritten law is the law that has not been enacted by any legislature or constitutions. Written law consists of three sources, which is Federal and State Constitution, Federal and State Legislation, and Subsidiary Legislation. Firstly, Federal Constitution is the supreme law of the land of the country by virtue of Article 4 of said constitution; any laws passed after Merdeka Day which is inconsistent...
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...GLOBAL BUSINESS CULTURAL ANALYSIS: MALAYSIA HSUEN YAN WONG LIBERTY UNIVERSITY Abstract Globalization has simultaneously created global interdependence among nations of the world. Every nation is different from the other. The difference has formed barrier in trade, communication, value and custom. The objective of this paper is to study the factors impacting business in Malaysia and implication of the United States business in Malaysia. Developing countries are typically having more potential for foreign investment because they want to achieve the goal of developed country which is prosperous and fully industrialized. Malaysia is a diversified and humanities rich country from as being offshore destination. Malaysia is classified as upper middle income developing country due to its GNI per capita of $8420 as of 2011 according to World Bank data (2012). Malaysia is determining and rapidly moving to its goal of achieving National Vision 2020 as a fully developed country by year 2020 with its investor friendly business environment. Global Business Cultural Analysis: Malaysia Globalization has simultaneously created global interdependence among nations of the world. Every nation is different from the other. The difference has formed barrier in trade, communication, value and custom. The objective of this paper is to study the factors impacting business in Malaysia and implication of the United States business in Malaysia. Developing countries are typically having more potential...
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...1. “The only source of law in Malaysia is the Federal Constitution” Do you agree? Discuss. State the relevant section and case law wherever relevant. Equity Equity Federal Constitution Federal Constitution Customs Customs Judicial Precedents Judicial Precedents English law English law State Constitutions State Constitutions Common law Common law Legislation Legislation Subsidiary Legislation Subsidiary Legislation According to the table above, we don't agree that the Federal Constitution is the only source of law in Malaysia. State constitution The constitution is the Supreme Law of Malaysia. Federal constitution is the highest law of the land. Besides the Federal constitution, which applies to all states in the Federation. Each state also possesses its own constitution regulating the government of that state. The state constitution contains provisions which are enumerated in the Eighth Schedule to the Federal constitution. Some of these provisions include matters concerning the Ruler, the Executive Council, the Legislature, the legislative Assembly, financial provisions, State employees, and amendment to the Constitution. If such essential provisions are missing, or if any provision is inconsistent with them, Parliament may make provision to give effect to them or to remove any inconsistencies, as the case may be ---Article 71, Federal constitution (Lee&Ivan, 2014). English law English law is used as a sources of law which was provided...
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...Unwritten Law Unwritten laws are laws that are not enacted and not found in any constitution. It comprises of judicial decision of the superior courts, English law and customary law. Judicial decisions of the superior courts In Malaysia, judicial decisions of the superior courts are the High Court, Court of Appeal and the Federal Court. It is based on the hierarchical system known as stare decisis or the doctrine of binding judicial precedent. There are two types of precedents. Mandatory precedent is applied when the decisions of superior court are binding on lower courts or the superior courts are bound by their own decisions previously. However, the decisions of lower courts are not binding over superior courts. The lower courts must refer to the mandatory precedents of superior courts. However, judge of superior court will distinguish a case before him and the cases lying down the precedents and can decide not to follow the mandatory precedent if he thinks that the mandatory precedent is not related to the case before him. From this, an original precedent is formed. Persuasive precedent is a precedent which is useful or relevant to a case. It is not mandatory for the judges to apply persuasive precedent. Persuasive precedent may be binding on lower courts if judges of superior court choose to apply persuasive precedent. Precedents are the decisions made by judges previously in similar circumstances. It is generally recognized that judges do make law though not in the...
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...According to Wikipedia, custom is defined by an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country. Other definition of custom is practice or rule of conduct established in a particular community, locality, or trade, by long usage and obligatory on those within its scope. A valid custom must be certain, reasonable, not contrary to statute law, and of immemorial antiquity. It is also called custom and usage. Malaysia which once known as Tanah Melayu has implemented the collection of tax since before the colonial era. The one responsible on that era to collect the tax known as Shahbandar and the one who become their chief is Penghulu Bendahari. Upon with the colonial era, Straits Settlement (Negeri-Negeri Selat) was formed. There were three straits in the Straits Settlement; Malacca, Penang and Temasik (Singapore). Each straits consist of Governor who has the authority to collect the tax. They were lead by General Council located at Calcutta which control by Board of Control of British East India Company. Even though the Straits Settlement has been formed, the previous tax used by Pembesar Melayu still used such as Tax Farming. With the formation of Federation of Malaya on 1948, Customs and Excise department also establish for the whole Malay Peninsula. The formation of the customs union Federation of Malaya...
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...Management Studies - IJEBMS ISSN: 2226-4809; EISSN: 2304- 6945 Vol. 2, No.1 (January, 2013) 12-19 Indexing and Abstracting: Ulrich's - Global Serials Directory Goods and Services Tax (GST): A New Tax Reform in Malaysia Nor Hafizah Abdul Mansor Faculty of Accountancy Universiti Teknologi MARA (UiTM), Malaysia Email: norha058@johor.uitm.edu.my Azleen Ilias College of Business and Accounting, Universiti Tenaga Nasional (UNITEN), Malaysia Email: Azleens@uniten.edu.my Abstract The Goods and Services Tax (GST) is becoming one of the most prominent topics in Malaysia. The announcement by the Malaysian Ministry of Finance (MOF) in the Budget 2010 on the implementation of GST had created various reactions from practitioners, academicians, general public and most important businesses. GST is one of the tools that are proposed by the Government to reduce continuous deficit budget in Malaysia. This paper discusses the GST as a new tax reform in Malaysia, and covers several issues in order to enhance the understanding and readiness among Malaysian in adopting GST. Keywords: Tax reform; GST; budget deficit. 1. Introduction The introduction of Goods and Services Tax (GST) was first announced in the Budget 2005 in order to replace the existing sales and services tax structure in Malaysia. This new tax reform is projected to be implemented in January 2007. However, the Government has announced on 22 February 2006 that the implementation would be postponed to a later date. Recently in Budget 2010...
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...[pic] IPGM KAMPUS TUN HUSSEIN ONN BATU PAHAT, JOHOR. PROGRAM IJAZAH SARJANA MUDA PERGURUAN DENGAN KEPUJIAN SHORT COURSWORK ENGLISH LANGUAGE PROFICIENCY 1 (WAJ 3102) NAME : ROSZIHAYATI BT. JAHARI I/C NUMBER : 691129-71-5046 CLASS / GROUP : PIM B (2) SEMESTER : 1 PPG LECTURER’S NAME : PN. BALQIS BT. ABD.AZIZ TABLE OF CONTENT 1) ARTICLE 1 : - TABLE OF GRID - GRAPHIC ORGANISER - SUMMARY - OWN OPINIONS 1) ARTICLE 2 : - TABLE OF GRID - GRAPHIC ORGANISER - SUMMARY - OWN OPINIONS TABLE OF GRID | | | |INDIVIDUAL ( a ) |INDIVIDUAL ( b ) | | | | |1) Article 1 |1) Article 2 | | | ...
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...dministrative-law-essay.php Sources Of The Malaysian Legal System These essays have been written by students for you to use to help you with your studies. If you need your own custom law essay then we can help.... Get a quote for your own law essay... Share & Download Malaysia practices the mixed legal system which includes the Common Law, Islamic law and Customary Law. Malaysia’s legal system comprises laws which have arise from three significant periods in Malaysian history dating from the Malacca Sultanate, to the spread of Islam to Southeast Asia, and following the absorption into the indigenous culture of British colonial rule which introduced a constitutional government and the common law. The Malaysian Legal System is based on English common law. The sources of Malaysian law means the legal rules that make the laws in Malaysia, which can be classified into written and unwritten law. Written law is the most important source of law. It refers to the laws contained in the Federal and State Constitutions and in a code or a statute. The written laws are much influenced by English laws as the Malaysian legal system retains many characteristics of the English legal system. The Written law includes the Federal Constitution, State Constitutions, Legislation and Subsidiary legislation. Malaysia is a Federation of thirteen States with a written constitution, the Federal Constitution, which is the supreme law of the country. The Constitution can only be changed by a two-thirds...
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...Malaysian Tax System [pic] |Tax System | | | | . |Tax Legislation | | . |Individual Taxation | | . |Corporate Taxation | | . |Self Assessment System | | . |Real Property Gains Tax | | . |Witholding Tax | | . |Indirect Taxes | | . |Investment Incentives | | | | |2006 Important...
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...footsteps of Jimmy Choo as he shares his favourite parts of Malaysia - his treasured homeland Last updated 18 March 2010 Although I live in the UK, Malaysia is still my country, and I am passionate about it. In my new role as Tourism Malaysia Ambassador, I hope to persuade many more people to visit – it’s such a spectacular place with so much on offer. I still have lots of family there, and go over about six times a year. The people of Malaysia are very friendly and speak English well. Staff in the resorts and hotels are well trained and really look after visitors with care and attention. Whichever part of the country you visit, there’s so much for holidaymakers to do, both in peninsular Malaysia and in the separate states of Sarawak and Sabah, on the island of Borneo. Apart from its natural beauty and fantastic wildlife such as orang-utans and Sumatran rhinoceros, the country has great activities, from diving and white water rafting, to golf and bird watching. Penang I was born on Penang, so it’s one of my favourite places. Called the Pearl of the Orient, the little island has been one of Malaysia’s top tourist destinations since the 1970s, when backpackers first discovered its beautiful beaches. I can remember riding around on my moped and camping out with friends when I was a teenager. Penang is a fascinating blend of Malay, Indian, Chinese and a bit of British, in its architecture, religions, customs and especially in the cuisine. In the late 1700s, the island’s...
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...------------------------------------------------- Article 160 of the Constitution of Malaysia From Wikipedia, the free encyclopedia | This article does not cite any references or sources. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (June 2010) | Article 160 of the Constitution of Malaysia defines various terms used in the Constitution. It has an important impact on Islam in Malaysia and the Malay people due to its definition of a Malay person under clause 2. It took effect after August 31, 1957 ("Merdeka Day" or "Independence Day") in West Malaysia, and took effect in Singapore and East Malaysia when they merged withMalaya in 1963. The article no longer applies to Singapore, as it declared independence from Malaysia in 1965 (Singapore is also a secular state); however, it does affect the legal status of Malay Singaporeans when they enter Malaysia. ------------------------------------------------- Definition of a Malay[edit] The article defines a Malay as a Malaysian citizen born to a Malaysian citizen who professes to be a Muslim, habitually speaks the Malay language, adheres to Malay customs, and is domiciled in Malaysia or Singapore. As a result, Malay citizens who convert out of Islam are no longer considered Malay under the law. Hence, the Bumiputra privileges afforded to Malays under Article 153 of the Constitution, the New Economic Policy (NEP), etc. are forfeit for such converts. Likewise...
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...of indirect tax imposed on consumers and collected by enterprises. It is accounted by the enterprises to the Royal Malaysian Customs and Excise Department. Question 2 What is the scope of charge of the sales tax under the Sales tax Act of 1972 (as amended)? Answer 2 Section 6 imposes the tax. Under that section, sales tax shall be charged and levied on all taxable goods: a) Manufactured in Malaysia or acquired under the provisions of section 9 by a taxable person and sold used or disposed of by him, otherwise than by sale or disposal to a licenses manufacturer authorized by the Director General to acquire such goods without payment of tax b) Imported into Malaysia by any person for home consumption It is a single stage tax. A single stage tax means it is imposed only once. And it is imposed upon acquiring manufactured products from manufacturers or by Customs when the goods are imported from outside Malaysia into Malaysia. At the manufacturing stage, the tax is imposed at the output level. The taxes are collected and paid over to the Customs by the manufacture. In the case of import the importer would pay the tax to the Customs. However a manufacturer acquiring a product form another manufacturer for additional processing would not be liable for sales tax and where such taxes are paid, it could be recovered from the Customs for example by way of a credit using the ring system, refund system or drawback system. Question 3 When is sales...
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