Ms Foong Pui Chi

Foong Pui Chi

Updates

Corporate Tax

Legal professional privilege and director general of inland revenue's powers
Malaysia | May 11 2018

Members of the Malaysian Bar recently complained that Inland Revenue Board officers had carried out raids on them in order to audit their clients' accounts and gain access to those records. The Malaysian Bar then wrote to the director general of inland revenue (DGIR), stating that such audits breached the principle of solicitor-client privilege. However, the DGIR held that the Income Tax Act overrode the provisions of the Evidence Act that conferred solicitor-client privilege.