KUALA LUMPUR — Chief Justice Tun Tengku Maimun Tuan Mat advised that tax issues should be raised with the Special Commissioner for Income Tax (SCIT), not through judicial review in courts. She emphasized that while courts handle legal interpretations, tax matters must be addressed by SCIT, either through appeal or otherwise.

She cited the Tenaga Nasional Berhad case as an example of legal interpretation where courts play a role. At the launch of the book Malaysian Tax Law & Principles, she reminded legal professionals that their work in tax cases impacts public justice and integrity.

Tengku Maimun also touched on the case involving former prime minister Najib Tun Razak, challenging the constitutionality of tax law. She acknowledged that tax law, though necessary for public funding, can create fear and anxiety, stressing that it must remain within legal limits to avoid abuse while protecting public rights.