IreneChung

Q.Can Zakat be deducted from Corporate Tax in Malaysia?A.Yes, companies are allowed to utilize Zakat payments as tax deduction in Malaysia.For company, effective from YA 2005, the Government had allowed the amount […]

Q.
How is Zakat treated in calculating for Income Tax? Provide an illustration to explain the treatment of Zakat in Income Tax Act, 1963.

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Income Tax Act 1963 provides that Zakat and Fitrah is allowable as […]

ISLAM IN MALAYSIA TODAY AND ITS IMPACT
“The practice of Shariah Laws in Malaysia”
by
ZAITOON DATO OTHMAN
(from: Muslim Lawyers Net)

Before I talk on the practice of Islamic laws in Malaysia today, I would l […]

Q.
How does Islamic Law affect ownership and transfer of Properties?

A.
This is a question which may be asked in paper ‘Laws relating to Property’ as in syllabus “Muslim law on distribution of landed […]

Q.English Law and Equity is not in contradiction with Torrens System. Briefly provide your view.A.The Civil Law Act 1956 expressly provides under Section 6 that English Law and Equity does not apply in Malaysia […]

Q.
List out the provision which provides the non-application of English Land Law. Why is it so?

A.
MIA QE 2013/3 Q1 asked about extend of application of English Common Law and Rule of Equity as applied in […]

Q.To what extent is common law or English Law applicable in Malaysia?A.When Malaysia was formed in 1963, there were 3 separate statutes authorizing the application of English Law:the Civil Law Ordinance 1956 in […]

Q.Which English Law is part of the Malaysian Law?A.The definition of law in Article 160 of the Federal Constitution includes ‘the common law’. This means the ‘common law’ which is part of the English Legal […]

Q.
In simple manner, briefly explain the challenges of Stare Decisis in Malaysian Courts with the reinstatement of Federal Court as apex court in 1994.

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Judicial precedent are asked in:
MIA QE 2008/3 Q1 […]

Q.
What is meant by “Stare Decisis”? What is its basis and how does it apply to the hierarchy of courts?

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Judicial precedent are asked in:
MIA QE 2008/3 Q1 (c) State briefly the advantages of the doctrine […]

Q.
In simple chart form, draw out the hierarchy of Courts in Malaysia.

A.

Q.That being said about the influence of Executive in the making of Subsidiary Legislation, what are the available controls over such influence. What are the controls mechanism to ensure separation of […]

Q.What is subsidiary legislation, and what are the purposes and challenges of such legislation?A.Laws made by legislature is called primary legislation. In circumstances that the Legislature empowers another […]

Q.In a chart format, draw out the process of enactment of an Act of Parliament.A.

Q.What is Legislation, and who has the power to enact legislation?A.Legislation is the law enacted by the legislature, and by bodies and persons authorized by the legislature. In our Parliamentary System, the […]

Q.List out the 4 modes of formal amendment to the Constitution.A.1. Amendments requiring a 2/3 majority.2. Amendments requiring a simple majority.3. Amendments requiring the consent of the Majlis Raja-Raja.4. […]

Q.In what ways can the Constitution be amended?A.The Reid Commission recommended amendment to the Constitution:Amendments should be made by Act of Parliament provided that an Act to amend the Constitution must be […]

Q.The Federal Constitution is supreme. However, it can be amended by Article 159. Why is it so?A.Article 159 of the Federal Constitution allows amendment to the Constitution, provided that proper procedures are […]

Q.What are the provisions in the Constitution that spell out its supremacy?A.The supremacy of the Federal Constitution is set out in Articles 4(1) and 162(6). It is also spelled out in the Malaysia Act 1963 as […]

Q.What does it mean by “constitution supremacy”?A.It means that the Federal Constitution is the supreme law in the federation. It is the fundamental law of the land, a kind of “higher law” which is used as a […]